Estudo de viabilidade econômica e financeira sobre a implementação do sistema de Compost Barn para uma propriedade rural no município de Laranjeiras do Sul

Abstract

The present study aims at analyzing the economic and financial viability of the implementation of the Compost Barn production system for a rural property in the municipality of Laranjeiras do Sul, the work refers to a case study out at Sítio das Laranjeiras located at State of Paraná, in the KM 130 community within the municipality of Laranjeiras do Sul. The research is characterized as exploratory and descriptive being a qualitative research. In order to arrive at the results of the research, primary sources were made through interviews with the owner of the site and secondary data from internet articles, dissertations, books, theses and government / institutional websites. In order to make a comparison between the production systems and to approximate the maximum possible forecasts by using the accounts for the production system to pasture and another account for the production systems Compost Barn, cash flow, NPV (present value net), break-even point, TMA (minimum rate of attractiveness), IRR (internal rate of return), PayBack. In this way it was possible to arrive at a result of which production system is more viable for the producer. According to the results of the accounts the Compost Barn system makes its production viable because its investment is returned in less time than the milk production system to pasture.