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Ítem Estudio de prefactibilidad de acopio, extracción y comercialización de Citrus latifolia en la ciudad de Guatemala(Universidad EAFIT, 2023) Carrillo Chicas, Víctor Miguel; Salazar Gómez, Francisco JavierCertainly, in a context where business and commercial projects play a crucial role in the global economy, there is a need to carry out comprehensive evaluations and analyses to determine their financial and operational viability. In this regard, the project presented below focuses on the production and marketing of lemon juice in Guatemala. This project has undergone a rigorous financial evaluation process, considering key variables such as revenues, costs, investments, depreciations, and other fundamental aspects for its development. Throughout this presentation, we will delve into the detailed results of this evaluation, including cash flow analysis, financial indicators, and conclusions that support informed decision-making. The strategic and financial planning of this project has been based on solid data and projections, allowing us to understand its viability in the past and its potential for the future.