Estudo de caso da viabilidade econômica de um projeto de expansão em um ateliê de costura em Dourados - MS

Abstract

This paper presents the basic concepts about the service sector and analysis of the development of this sector in recent years in Brazil, Mato Grosso do Sul and the region of Dourados-MS. Also analyzed are concepts about entrepreneurship and projects that are applied to demonstrate the importance of carrying out a business plan. The case study shows an economic viability project of a sewing studio in the Dourados region. This study aims to provide the basis for the entrepreneur to make a decision whether or not it is feasible to expand their business. The work describes a cash flow with the inputs and outputs of the atelier and through it are data to estimate the time of return for the investment, the internal rate of return, the net present value and to verify if the investment is feasible in three scenarios, being they; the Selic base rate (6.5%), the Savings Account rate (4.88%) and the Banking Deposits Loan rate (5.38%). Given the information gathered from the region and the industry, comparing the three possible opportunity costs, the project proves feasible, since it is better to apply the money in the sewing workshop than in the other investment scenarios considered, since the atelier brings a fee internal return of approximately 21.47%, the return time has on average 5 months and has a positive net present value.