(Financial and Economic Analysis of Some Livestock Fattening Projects in Fayoum Governorate)

The research mainly aimed at the financial and economic analysis of some livestock fattening projects by achieving the following sub-objectives: studying the role of some financial institutions in the field of financing and developing livestock production projects in Fayoum Governorate, studying the cost structure of some livestock fattening projects, and financial and economic evaluation of some livestock fattening projects in Fayoum Governorate. Using discounted and non-discounted criteria, the most important problems facing the livestock fattening projects under study in Fayoum Governorate were identified and hypothetical solutions to these problems were developed. The study concluded that the costs of purchasing the head at the beginning of fattening are at the forefront of the variable production cost items for both the first and second categories, respectively. The average value of concentrated feed and other feeds (dry and green) represents about 41% and 2.9% for the first category, respectively. It also reached an estimated percentage of 37% and 2.3% for the second category, respectively. The value of feed costs comes in second place among the total production cost items, at a rate of 39.7% for the second category. The ratio of current benefits to current costs, the net present value of cash flows, the average annual net current cash flows and the internal rate of return were found to be 1.4, 4.7, 1.9 and 57% respectively for fattening projects. At the level of sample categories, it was found that the ratio of current benefits to current costs amounted to about 1.3 and 1.4 for the first and second categories respectively. While the present value of net cash flows amounted to 1.98 million and 816,570 thousand pounds, respectively. The annual average of net current cash flows amounted to 7.4 and 2.9 million pounds, respectively, while the internal rate of return was estimated at 43% and 46%, respectively. The results showed that the problems suffered by the study sample members, the percentage of individuals suffering from high interest rates amounted to 97% of the total study sample members The problem of short grace period comes in second place, as the percentage reached 94.3% at the level of the study sample, and the results of sensitivity analysis of livestock fattening projects for the study sample in Fayoum Governorate showed that increasing costs by 10% at the level of the sample leads to a decrease in the internal rate of return from 57% to 40%. It was found that a decrease in revenues and a 10% increase in costs at the sample level led to a decrease in the internal rate of return from 57% to 23%, and the relative rate of change amounted to approximately 59.6%. At the category level, the internal rate of return decreased from 43% to 16%, and from 46% to 18%.