Análise de viabilidade econômico-financeira para aquisição de uma unidade de armazenagem de soja e milho

Abstract

This paper aims to evaluate the economic and financial feasibility of the acquisition of a grain storage unit; machinery, material and resources needed to its operation. Suiting its capacity to the needs of the company for witch one the work was developed. Prior to the feasibility analysis questionnaires, scenario analysis, marketing research and process mapping, were carried out. The data from this analysis have shaped the project according to the needs and preferences of the entrepreneur, enabled the building of the budget and consequently its assessment by the accounting statements; the income statement for the year and statement of cash flow. The cash flow projections allowed evaluating the viability of the investment through tools such as; Internal Rate of Return (IRR), Net Present Value (NPV), Payback (PB), Cost Benefit Assessment (C/B) and Equivalent Annual Cost (EAC).