The Business Plan for the Association of Agricultura! Producers of Huicungo (AAPHUI), District of Huicungo, Province of Mariscal Caceres, Region San Martin, this plan that is designed from a commercial standpoint of dry cocoa beans by the association, currently it has 30 members who are actively working; the organization has the necessary infrastructure for the collection, storage, fermentation and drying of cocoa beans, thus ensuring, to market dried cocoa beans with moisture required by the market and the necessary fermentation rates. The market to which AAPHUI products will go to domestic companies operating in the area as intermediaries, with the vision to expand the regional and national market as a future potential. This study will serve as a guide to enable the members of the organization to identify the profitability and viability of the business, being a useful tool to evaluate ...