ISSN: 2306-9007 Chávez, Santillán, Álvarez, Lobato & Texon (2015) 79 I www.irmbrjournal.com March 2015 International Review of Management and Business Research Vol. 4 Issue.1 R M B R Financial Evaluation of the Technology Used for Waste Management in Swine Farms in Mexico MILKA E. ESCALERA-CHÁVEZ Researcher Professor at Universidad Autónoma de San Luis Potosí E-mail: milkaech@uaslp.mx ARTURO, GARCÍA-SANTILLÁN Researcher Professor at Universidad Cristóbal Colón E-mail: arturogarciasantillan@yahoo.com.mx LUCÍA, RÍOS-ÁLVAREZ Liaison Officer to Mexico, EDUCANDO School of Values for the Sustainable Development at UNESCO Universidad Politécnica de Valencia E-mail: lrios@educandomex.com, lucy2813@yahoo.com.mx TERESA ZAMORA-LOBATO Third year doctoral program student at Universidad Cristóbal Colón Email: teresa_zamora76@hotmail.com FELIPE POZOS-TEXON Third year doctoral program student at Universidad Cristóbal Colón Email: fpozost@gmail.com Abstract The purpose of this research was to conduct a financial assessment to determine the actual technology cost of CDM projects in swine farms in el Bajio, Central and Northern Mexico. For this research, the data provided in the Project Design Document (PDD) available in the framework of the United Nations Convention on Climate Change UNFCCC was used. Of the total number of (44) projects and a subset of 3 projects (Bajio, north and center) on pig farms, each project consists of several farms in the states of Guanajuato, Queretaro, Aguascalientes, Nuevo Leon, San Luis Potosí, Jalisco and Sonora that were registered with UNFCCC in 2005. The net present value was used to determine -in a 10-year period- the feasibility of the project through sale of the reduction of emission carbon credits (CERs). The variables used were: the cost of reducing a ton of CO 2 , the number of reduced emissions (CERs) and the selling price of emissions. The results of projects comprising 1) Guanajuato, Aguascalientes and Queretaro and 2) Jalisco and San Luis Potosi, show a negative present value, this means that this is not possible with just the sale of carbon credits. Instead Jalisco, Sonora and Nuevo Leon have a positive value, they are viable if the market price is not less than 15 €/ton. These results allow, in more formal terms, that the presences of CDM projects are suitable for encouraging different agroindustry groups to investment in projects wich tend to reduce greenhouse gases. Taking steps to prevent pollution, this became an additional income for the farm there by enhances a company economically and sustainably. Key Words: Financial Evaluation, Technology, Swine Farms.