期刊名称：Cuadernos de Administración (Universidad del Valle)
印刷版ISSN：0120-4645
出版年度：2021
卷号：37
期号：71
DOI：10.25100/cdea.v37i71.10690
语种：English
出版社：Universidad del Valle
摘要：The purpose of this work is to evaluate the profitability of the market for physicochemical testing of alcoholic beverages, which the Physicochemical Laboratory of the Liquor de Antioquia Factory (FLA) intends to enter, according to the transformation in its legal nature.The methodology that includes the costing of the tests using cost accounting and the analytical procedures used by the laboratory.For the construction of the cash flow of the project for the sale of the physicochemical tests, it was necessary to search and consolidate information concerning the inventory of fixed assets of the laboratory and the entry of annual samples from the different areas of the FLA.The AutoRegressive Moving Average (ARMA) model is used as the demand projection method.The results reveal that, although restricted and specialized, the physicochemical testing market may generate, under certain scenarios, a return on investment that allows the self-sustainability, viability and competitiveness of the physicochemical laboratory over time.
关键词：Viabilidad financiera; Comercialización; Servicios de ensayos fisicoquimicos; Industria de licores; Transformación del negocio
