Financial Analysis of Acorns Chain for Food Production

Autor: Sandro Sacchelli, Tommaso Cavuta, Costanza Borghi, Maria Cipollaro, Roberto Fratini, Iacopo Bernetti
Jazyk: angličtina
Rok vydání: 2021
Předmět:
Zdroj: Forests, Vol 12, Iss 6, p 784 (2021)
Druh dokumentu: article
ISSN: 1999-4907
DOI: 10.3390/f12060784
Popis: This study presents a decision support system for the financial analysis of an acorn chain used in food production. The application of these fruits, in fact, shows potential in human nutrition and valorization of rural and marginal areas. A multi-step production process is hypothesised with a different potential organizational structure of each phase and products to be sold. The net present value, pay-back period, safety margins, and internal rate of return are computed for the implemented scenario. The research was grounded on Italian-based data but can be easily transferred to other case studies. The results highlight potential economic suitability of the chain, although subject to a minimal value of prices and productivity. Future improvements and further integration of this study, such as the analysis of fluctuation’s risk of annual production or the need to investigate sensorial properties of acorns, are suggested and discussed.
Databáze: Directory of Open Access Journals