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Abstract

The present research was made in the producer's organization named Fishing and Aquaculture production of goods and aquaculture services of the High Rivera S.C. of R.L. in Palizada, Campeche, Mexico; This research aimed to determine the profitability of the investment project of mojarra castarrica to prove whether the invested resources have been able to increase earnings to the Cooperative Society members. Based on the above, the profitability indicators were calculated as established in the methodology for the formulation and evaluation of investment projects in order to measure the profitability of the producers' organization; such indicators were: Net Present Value (NPV), Benefit-Cost Relationship (B/C), Benefit-Net Investment Relationship (N/K) and, the Internal Rate of Return (IRR). The results obtained in a ten year analysis period are: NPV = 563,743; B/C = 1.34 and the IRR = 141.6%. When the sensibility analysis was done to the income structure and total costs, it was observed that the project can suffer a revenue decrease of 20 percent, but the project will still be profitable. On the other side, the total costs may experience an increase of 20 percent and the project will continue giving utilities to the members of the economic organization.

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