Abstract

PATRON MEJIA, Carmelina  and  YEPES, Carlos Mario Durango. Case Analysis: Financial viability for the commercialization of physicochemical testing services at the Antioquia Liquor and Alcohol Factory (ALAF). cuad.adm. [online]. 2021, vol.37, n.71, e2110690.  Epub Oct 08, 2021. ISSN 0120-4645.  https://doi.org/10.25100/cdea.v37i71.10690.

The purpose of this work is to evaluate the profitability of the market for physicochemical testing of alcoholic beverages, which the Physicochemical Laboratory of the Liquor de Antioquia Factory (FLA) intends to enter, according to the transformation in its legal nature. The methodology that includes the costing of the tests using cost accounting and the analytical procedures used by the laboratory. For the construction of the cash flow of the project for the sale of the physicochemical tests, it was necessary to search and consolidate information concerning the inventory of fixed assets of the laboratory and the entry of annual samples from the different areas of the FLA. The AutoRegressive Moving Average (ARMA) model is used as the demand projection method. The results reveal that, although restricted and specialized, the physicochemical testing market may generate, under certain scenarios, a return on investment that allows the self-sustainability, viability and competitiveness of the physicochemical laboratory over time.

Keywords : Financial viability; Commercialization; Physicochemical testing services; Liquor industry; Business transformation.

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