Análise de viabilidade econômico-financeira de um empreendimento no setor alimentício

Abstract

Currently, in Brazil micro and small enterprises (MPE) occupy an important place in the economy. This category of enterprises represents the great part of the companies. Therefore, it has great importance for the economic and social sectors, being necessary that they reach good results and prosper contributing to the development of the country. Within Production Engineering, the sub-area Economic Engineering includes concepts and tools that allow the study of the feasibility of investments, facilitating decision-making on a particular option, helping the professional to make the best choice. In this way, the objective of this work is to evaluate, through the main methods of investment analysis (NPV, IRR and Payback), the economic and financial feasibility of opening a food truck in the city of Ponta Grossa, Paraná. Firstly, a market analysis with 337 respondents was carried out in order to verify the behavior of the consumers, later the investments and operational costs were raised and then the mentioned methods were applied. As a result, the NPV returned a positive value (R $ 136,066.69) and the IRR (16.08%) was higher than the TMA stipulated by the company (7%), which suggests that the investment should be accepted. The payback was 26 months.