Bibliographic citations
Echevarría, H., Banda, J. (2024). Estudio técnico económico para determinar la viabilidad de la inversión en una maquina Pigmentadora Master de la empresa Segurindustria SA [Tesis, Universidad Privada Antenor Orrego]. https://hdl.handle.net/20.500.12759/34351
Echevarría, H., Banda, J. Estudio técnico económico para determinar la viabilidad de la inversión en una maquina Pigmentadora Master de la empresa Segurindustria SA [Tesis]. PE: Universidad Privada Antenor Orrego; 2024. https://hdl.handle.net/20.500.12759/34351
@misc{renati/380683,
title = "Estudio técnico económico para determinar la viabilidad de la inversión en una maquina Pigmentadora Master de la empresa Segurindustria SA",
author = "Banda Gasco, José Asbel",
publisher = "Universidad Privada Antenor Orrego",
year = "2024"
}
This research work aims to demonstrate the viability of the investment in the replacement of a leather pigmenting machine for footwear for which a diagnosis of the unit operating and financial costs and expenses was initially carried out to then determine its operational break-even point of the pigmentation process. The results were that the pigmentation process in the 2022 period had a cost structure of 5.74% fixed costs and 94.26% variable costs, evidencing that variable costs were directly proportional to sales revenue. Within these variable costs, maintenance was a critical factor due to the age of the machinery, affecting the economic and financial profitability of the pigmentation process with values of 1.54% and 12.47% respectively. Subsequently, the impact that the replacement of a new MASTER brand pigmentarora machinery would have on the profitability and viability of the project's investment was evaluated, determining through a sensitivity analysis of costs, expenses and relevant investment, positive increases of 0.15% and 0.54% only in the first year of project execution with gradual increases throughout the useful life of the project. Likewise, the project was viable both economically and financially with positive net present values of S/462,360.62 and S/584,573.89 respectively. In addition, the financial costs of the project were lower than the internal rates of economic and financial return of the project, which were values of 22.76% and 71.04%, which demonstrate a good financial ceiling within the market.
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