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Financial Analysis of Acorns Chain for Food Production
Forests ( IF 2.4 ) Pub Date : 2021-06-15 , DOI: 10.3390/f12060784
Sandro Sacchelli , Tommaso Cavuta , Costanza Borghi , Maria Cipollaro , Roberto Fratini , Iacopo Bernetti

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.

中文翻译:

食品生产橡子链的财务分析

本研究提出了一个决策支持系统,用于对食品生产中使用的橡子链进行财务分析。事实上,这些水果的应用显示了人类营养和农村和边缘地区价值的潜力。假设一个多步骤的生产过程,每个阶段和要销售的产品都有不同的潜在组织结构。净现值、回收期、安全边际和内部收益率是针对实施方案计算的。该研究基于意大利的数据,但可以轻松转移到其他案例研究。结果突出了链条的潜在经济适用性,尽管价格和生产力的价值很小。本研究的未来改进和进一步整合,
更新日期:2021-06-15
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