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A study of investment was done with the goal of knowing the possibilities to establish a sheep unit production at the village of Tzucacab, Yucatán. Based on information collected by the technical and market research, a financial analysis was prepared using the technique of fixed investment budgets, revenues, expenses and cash flow, which served to determine the return on investment through the net present value (NPV) and internal rate of return (IRR), as well as the point of comparison of financial indicators, with the purpose of accept or reject the project, which is estimating the minimal acceptable rate of return (MARR). The results were as follows, an NPV of $50,134.00 Mexican pesos and an IRR of 21%, and a MARR of 12%. We conclude that these results were satisfactory for the project, since, the NPV has an amount greater than zero and the IRR was higher than the rate of cost of capital


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