Aplicação de um instrumento para análise da viabilidade econômico-financeira da atividade avícola em sistema de integração para pequenas propriedades rurais

Abstract

The present work aims to apply an instrument to verify the economic-financial viability of poultry farming activities in small rural properties under the integration regime, providing the producer with an instrument that allows him greater security in the application of his financial capital, given that The return inherent to this investment will occur in the long term. The research is predominantly quantitative, and for the development of the work, bibliographical and documentary research was used to develop the theoretical framework, where the primary data was collected through an interview carried out with 15 poultry farmers from Chopinzinho - PR. To carry out the analysis of the economic and financial viability of poultry farming, the data collected was applied to a specific instrument, in the form of an electronic spreadsheet, which contains the equations for the payback, IRR, NPV and accounting break-even methods. Based on the MARR of 5.29% per year (basic savings rate during the last 12 months), an NPV equal to R$1,047.77 was obtained, IRR equal to 5.34% and payback equal to 7.6 years, meaning that the project is viable, attractive and that the invested capital will be returned. The accounting break-even point for poultry farming, equal to R$43,397.35, was obtained from the relationship between the annual result and the proportion between the contribution margin and total annual revenue. With the results obtained in this work, it was demonstrated that the implementation of poultry farming becomes profitable in the long term, as long as there is an integration system.