INTEGRATING THE CIRCULAR ECONOMY INTO STRATEGIC FINANCIAL MANAGEMENT: EVALUATING THE ECONOMIC FEASIBILITY OF A USED DENIM MANAGEMENT PROJECT.
The increasing environmental pressures, resource scarcity, and market volatility have encouraged organizations to integrate sustainability principles into financial decision-making. This study evaluates the economic feasibility of a circular economy project for the management of used denim in Orizab...
| Publicado en: | Scientific Culture Vol. 12; no. 2, Part 1; pp. 3333 - 3342 |
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| Autores principales: | , , , , , , |
| Formato: | Artículo |
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University of the Aegean
2026
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| Materias: | |
| Acceso en línea: | Ver este registro en EBSCOhost |
| fields | @attributes: recordID: 1 pdfLink: plink: https://search.ebscohost.com/login.aspx?direct=true&db=hlh&AN=191995965&site=ehost-live header: @attributes: shortDbName: hlh uiTerm: 191995965 longDbName: Humanities International Complete uiTag: AN controlInfo: bkinfo: jinfo: jid: 24080071 I6HU jtl: Scientific Culture issn: 24080071 maglogo: N pubinfo: dt: 2026 vid: 12 iid: 2, Part 1 pid: 47715 pub: University of the Aegean artinfo: ui: 191995965 10.5281/zenodo.18775003 ppf: 3333 ppct: 9 formats: tig: atl: INTEGRATING THE CIRCULAR ECONOMY INTO STRATEGIC FINANCIAL MANAGEMENT: EVALUATING THE ECONOMIC FEASIBILITY OF A USED DENIM MANAGEMENT PROJECT. aug: au: Jácome-Onofre, Pedro Quechulpa-Pérez, Pompeyo Arrioja-Carrera, Guillermo Alfredo Roa-Rosas, José Ulises López-Matamoros, Fernando Iván Paz Molina, Carlos Alfonso San Basilio Guillén, Samantha affil: Departamento de Ingeniería Mecánica Tecnológico Nacional de México/Campus Orizaba, Veracruz, México. División de Posgrado: Maestría en Economía Social y Solidaria Tecnológico Nacional de México/Campus Orizaba, Veracruz, México. Departamento de Ingeniería Química Tecnológico Nacional de México/Campus Orizaba, Veracruz, México. Departamento de Ingeniería en Gestión Empresarial Tecnológico Nacional de México/Campus Orizaba, Veracruz, México. Departamento de Ingeniería Industrial Tecnológico Nacional de México/Campus Orizaba, Veracruz, México. su: Circular economy Financial management Business models Textile recycling Waste recycling Sustainability Feasibility studies Veracruz (Veracruz-Llave, Mexico) sug: subj: Veracruz (Veracruz-Llave, Mexico) Circular economy Financial management Business models Textile recycling Waste recycling Sustainability Feasibility studies keyword: Business model innovation Financial feasibility Internal Rate of Return (IRR) Net Present Value (NPV) Strategic financial management Sustainable development Textile waste management Upcycling Used denim recycling ab: The increasing environmental pressures, resource scarcity, and market volatility have encouraged organizations to integrate sustainability principles into financial decision-making. This study evaluates the economic feasibility of a circular economy project for the management of used denim in Orizaba, Veracruz, from a Strategic Financial Management perspective. The proposed model incorporates upcycling, textile recycling, and community participation to reduce waste, optimize resource utilization, and generate diversified revenue streams.A comprehensive analysis was conducted using market segmentation, benchmarking, SWOT - CAME strategic assessment, and a Business Model Canvas to examine the project's operational and strategic viability. The financial evaluation included the estimation of fixed and variable costs, contribution margin, sales projections, income statements, cash flow analysis, Net Present Value (NPV), and Internal Rate of Return (IRR) over a five-year period.The results indicate that the circular business model is economically viable and capable of generating sustainable financial returns while simultaneously delivering environmental and social benefits. The project demonstrates strong alignment with global sustainability trends and the Sustainable Development Goals, particularly responsible consumption and climate action. Despite operational challenges related to scale, processing time, and market competition, strategic partnerships, process optimization, and gradual scalability can enhance long-term performance. The findings confirm that integrating circular economy principles into Strategic Financial Management enables organizations to achieve profitability while creating social and environmental value. The proposed model offers a replicable framework for sustainable business initiatives in local and regional contexts. pubtype: Academic Journal doctype: Article src: R language: English refInfo: copyright: @attributes: flag: Y dt: @attributes: year: 2026 holdings: @attributes: islocal: N |
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