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  <controlfield tag="001">IA_The municipality of Obreg&#xF3;n City, Sonora, is appropriate since it meets the necessary conditions as far as the supply of raw materials, communication channels and a market in constant growth. The capacity of the plant will be of 10,000 Liters per day, with a calculated initial investment of  4, 203,692 mxp obtaining a countable utility of  4, 937,936 mxp for year 10th of operation. The respective proposal supported with the financial results that throw indicators as the Internal Return Rate (IRR) of 41% and the Present Net Value (PNV) of  18, 237,090 mxp, this in relation to the Acceptable Minimum Return Rate (AMRR) calculated, around 24%, obtaining a relation benefit-cost of 1.16; therefore it's concluded that the project is profitable. It was also determined that even when the value of the products falls in a 10%, of the IRR and PNV; this due to the increase in costs, the evaluation of the project continues being acceptable. In consequence it's confirmed that the installation and beginning of this project is technically viable, economically profitable, social and environmentally achievable</controlfield>
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