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Análise De Rentabilidade Financeira De Uma Minifábrica De Beneficiamento Castanha De Caju No Estado Do Ceará

Listed author(s):
  • Santos, Antonio Celio
  • Mendonca, Kamila Vieira
  • Campos, Roberio Telmo
Registered author(s):

    Objetiva-se analisar a viabilidade de instalação de um tamanho específico de minifábrica de processamento da castanha de caju sob os pontos de vista de mercado, técnico e de rentabilidade econômica. Os dados foram obtidos mediante consulta direta à EMBRAPA, acrescidos de pesquisa bibliográfica sobre a situação da cajucultura no Brasil e Ceará. Faz-se uso da técnica básica da análise de custos e benefícios sob o ponto de vista privado ou financeiro. Conclui-se que o referido tamanho de unidade de processamento é plenamente viável, segundo análise dos indicadores relação Benefício/Custo, Valor Presente Líquido e Taxa Interna de Retorno. Para o Brasil, o mercado é bastante promissor com potencial para ampliar o mercado externo de amêndoas de castanhas de caju.----------------This study aims to analyze the installation viability of a specific size of cashew nut processing minifactory under the market, technical and economic return stand points. The data were obtained through out direct application of questionnaires to the EMBRAPA, in addition to the bibliography review about the cashew plantation in Brazil and Ceará. It was used the basic tools of benefit cost analysis under the private and financing perspectives. We concluded that the specified size of processing unit is fully viable, given the indicators of benefit-cost ratio, net present value and internal tax of return. In Brazil, the market of cashew nuts is quite promising considering that there is prospect of extending it to the external market.

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    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 108171.

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    Date of creation: Jul 2008
    Handle: RePEc:ags:sbrfsr:108171
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