Technical, operational and financial study for the positioning of natural Greek yogurt in the southern area of Manabí

Abstract

Introduction: Natural Greek yogurt has gained popularity due to its high protein content and health benefits. However, in the southern area of Manabí (Ecuador), local entrepreneurs face difficulties in positioning their products due to a lack of technical and financial planning. Objective: To design a technical, operational, and financial study for the positioning of natural Greek yogurt of the "Don Vala" brand in the southern area of Manabí. Materials and methods: A mixed approach was applied using survey techniques (n=272), cost analysis, equipment balance sheets, organizational study, and financial evaluation (NPV, IRR, PBP). Results: An unsatisfied demand of 472,689 units per month was determined, initially covering 16% (75,630 units). The production cost per 100 g container was $0.68, and the public sale price was $1.00. The NPV was positive ($81,575.75), the IRR was 37%, and the payback period was 2.83 years. Discussion: The financial indicators exceed the minimum profitability standards required in similar dairy projects. Conclusions: The project is technically and financially viable, allowing the recovery of the investment in less than three years and generating economic and social benefits for the region.