Financial Analysis of Acorns Chain for Food Production

Author:

Sacchelli Sandro,Cavuta Tommaso,Borghi CostanzaORCID,Cipollaro Maria,Fratini Roberto,Bernetti IacopoORCID

Abstract

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.

Funder

Regione Puglia

Publisher

MDPI AG

Subject

Forestry

Reference48 articles.

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