en el desarrollo de la plantación de Pino tecunumanii, posteriormente se realizó una revisión documental para determinar las características del área del predio a reforestar, con estos resultados obtenidos se hizo una comparación con los requerimientos de la especie para determinar su viabilidad técnica y dar como satisfactorio la iniciativa del proyecto; continuando con el estudio financiero sin la intervención del CIF se desarrollaron algunos indicadores financieros que determinaron la viabilidad del proyecto reforestador estos indicadores son la tasa interna de retorno (TIR) que arrojo un valor de 10.68% con un valor presente neto (VPN) de $ 60.393.290 y una relación beneficio costo (B/C) de 1.67 unidades monetarias actuales, debido a que la tasa interna de retorno (TIR) supera la tasa interna de oportunidad (TIO) con un porcentaje del 6%, establecida por el Ministerio de Agricultura y Desarrollo Rural la viabilidad financiera del proyecto reforestador es positivo.
technical and financial viability for planting the species Pino tecunimanii by the protocol that carries an Establishment Plan and Forest Management (PEMF), with which the reforestation of the farm was projected Arroyo commercial purposes is determined, taking into account the guidelines established by the Ministry of Agriculture and Rural Development, where access to the Forestry Incentive Certificate (CIF) protected under law 139 of 1994 sought; the technical feasibility was made from several visits to the field where it was possible to carry out the rating of the site it is to identify the different variables that interfere with the development of planting Pino tecunumanii then a literature review was conducted to determine the characteristics of area of land to be reforested, with these results a comparison was made with the requirements of the species to determine technical feasibility and give satisfactory the project initiative; continuing the financial study without the intervention of the CIF some financial indicators that determined the feasibility of reforester project developed these indicators are the internal rate of return (IRR), which gave a value of 10.68% with a net present value (NPV) of $ 60393290 and benefit cost ratio (B / C) of 1.67 current monetary units, because the internal rate of return (IRR) exceeds the internal rate of opportunity (TIO) at a rate of 6%, established by the Ministry Agriculture and Rural Development reforester the financial viability of the project is positive.
