Análise de viabilidade econômica em uma empresa prestadora de serviços de terraplanagem

Abstract

Firstly, this work has to analyze the economic availability investment project in a provider of earthmoving services company. This theoretical base comprises the following topics: micro and small enterprises, financial management, financial decisions, risk and return on investment, management projects, then analysis these projects. The economic viability at project is defined by external and internal factors to the project, if these factors are not identified and properly planned, may affect the continuity by organization on business. The methodology used for the survey was characterized like the ends and means, as the purpose is classified as qualitative, descriptive and applied. Regarding media: literature, documentary, field and case study. For data collection it was used questionnaire and two semi-structured interviews. For data analysis we used the content analysis and investment analysis techniques, such as internal return rate, net present value and payback on investment. The results show that the purchase of machinery provision new viable and profitable services for short-term business, inclusive. The investment was estimated at R $ 569,704.00, the net present value is R $ 75,360.98, the internal rate of return is $ 4.54%, and the payback reveals a recovery time of 8.14 months. Moreover noteworthy also that the average returns on equity will be 17,21% per annum. Finally it notes that the investment project is feasible and contains a great projection of profit for the company.