Case Analysis: Financial viability for the commercialization of physicochemical testing services at the Antioquia Liquor and Alcohol Factory (ALAF)

Abstract

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.

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Author Biographies


, Holcim ABS

Payment and billing application supervisor, Holcim ABS, Medellín, Colombia. Economist, Faculty of Economic Sciences, Universidad de Antioquia, Colombia.


, Institución Universitaria Pascual Bravo

Professor, Faculty of Production and Design, Institución Universitaria Pascual Bravo, Medellín, Colombia. Chemical Engineer, Universidad de Antioquia, Colombia, Master in Technological Management, Universidad Pontificia Bolivariana, Colombia, Qualipro Research Group, Institución Universitaria Pascual Bravo.

Published
2021-10-08
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How to Cite
Patrón Mejía, C., & Durango Yepes, C. M. (2021). Case Analysis: Financial viability for the commercialization of physicochemical testing services at the Antioquia Liquor and Alcohol Factory (ALAF). Cuadernos De Administración, 37(71), e2110690. https://doi.org/10.25100/cdea.v37i71.10690
Section
Volumen 37 N°71 - Research