Análise de viabilidade econômico-financeira de uma fábrica de queijos especiais

Abstract

The present study was an economic-financial analysis in order to determine the feasibility of implementing an enterprise, in this case, a special cheese factory located in the Minas Gerais region of Alto Paranaíba. In view of this, it was characterized as a hybrid research with the fusion of qualitative and quantitative aspects, in order to provide greater consistency and clarity in the understanding of the results. It is worth remembering that the research covered the technical case study procedure, since real data were collected and used throughout the analysis for later decision making. With regard to the results, these were based on the estimate of future demands for each variety of cheese to be produced in the period from 2018 to 2026, in addition to the measurement of the initial, maintenance, operation and production costs. In addition, financial analysis tools such as NPV, EUAV, Payback and IIR were used in order to indicate the viability of the project. Finally, a sensitivity and risk analysis was carried out based on the variation in sales volume. Thus, the feasibility of implanting the plant was proven, since the IRR corresponded to 34%, exceeding the calculated MAR of 23.5% a.a.