La creación de valor bajo el enfoque estratégico de la sustentabilidad. Estudio de caso: granja de tilapia Ahumada, El Alamito, Guasave, Sin

Generating cash flows, from the point of view of small and medium-sized entrepreneurs, is based on productivity and administrative capacity. Entrepreneurs producing Tilapia in the region of Guasave, Sinaloa, Mexico seek to create economic value by addressing the administration of their projects under the approach of sustainability. It allows them identifying strategies that increase the probability of achieving acceptable productivity levels, through appropriation of the financial control administrative process aimed at monitoring of the positioning of the business in the long term. The first objective of the research was to find the determinants factors that describe the approach to sustainability in the administration of the farms producing tilapia by analyzing the perception about the feasibility of business, sustainability, care of the environment, technological appropriation, productivity, administrative capacity and value creation; the second objective was to validate the results of the survey with the strategic planning implemented by the family owners of the Ahumada tilapia-producing farm.