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Análise de Viabilidade Econômico-Financeira de uma Unidade de Processamento de Frutas

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  • Nardelli, Paula Moreira
  • Macedo, Marcelo Alvaro da Silva
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    Abstract

    De forma geral, as pessoas físicas e jurídicas devem decidir onde investir sua renda, de acordo com o risco e com o retorno esperado de cada alternativa de investimento disponível. Assim sendo, o investidor que decide empregar seus recursos financeiros na atividade produtiva deverá fazer uma ampla análise, que pressupõe o uso de uma série de técnicas econômico-financeiras para que se analise a viabilidade dos projetos de investimento que um investidor teria disponível para escolha. Esta escolha deve pressupor uma série de objetivos estratégicos do investidor, que precisam ser atendidos, da melhor maneira possível, pelo conjunto de projetos escolhidos, além de garantir a maximização da riqueza do mesmo. É neste sentido que propõem-se este trabalho, que procura aplicar uma série de técnicas de análise econômico-financeira a uma unidade de processamento de frutas, que tem como principais produtos frutas desidratadas, polpas, sucos, geléias e doces. Os resultados mostram que, considerando um horizonte de tempo de 10 anos e uma taxa mínima de atratividade (TMA) de 15 % a.a., o projeto é viável sob a perspectiva econômico-financeira, pois gera um VPL de R$ 430.297,10 e uma TIR de 18,43 % a.a. Tem-se ainda na análise a visão do período de Payback de 9 anos e do ponto de equilíbrio em torno de 34 % da capacidade produtiva.---------------------------------------------------In a general way, both people and companies themselves must choose where invest their income, according to the risk and the expected return of each available investment option. Therefore, the investor which chooses to use his financial resources on the production activity should make an extensive analysis, which presuppose the use of a row of economical and financial techniques with the aim to examine the viability of investments projects that an investor should have available to choose. This choice must assumed a row of investor’s strategically targets, which need to be attended, in a best way possible, by the group of chosen projects, besides the guarantee of the maximization of the wealth itself. Is in the sense that it’s presupposition this paper, which searches for an application a row of economical and financial techniques to a project of fruit processing, which has dehydrated fruits, pulps, juices, jams and candies as final products. The results show that, considering a time horizon of 10 years and a Minimum Attractiveness Rate (MAR) of 15% per year, the project is viable under the economical and financial perspective, because it generates a Net Presence Value (NPV) of R$ 430.297,10 and a Internal Rate of Return (IRR) of 18,43 % per year. It has been too on the analysis the view of the Payback period of 9 years and the balance point rounding in 34 % of the production capacity.

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    Bibliographic Info

    Paper provided by Sociedade Brasileira de Economia, Administracao e Sociologia Rural (SOBER) in its series 46th Congress, July 20-23, 2008, Rio Branco, Acre, Brasil with number 117263.

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    Date of creation: 2008
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    Handle: RePEc:ags:sbrfsr:117263

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    Web page: http://www.sober.org.br/
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    Related research

    Keywords: Viabilidade Econômico-Financeira; Projetos Agropecuários; Processamento de Frutas; Economical-Financial Viability; Agribusiness Projects; Fruit Processing; Financial Economics;

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