Análise da viabilidade econômica financeira para produção de mel: Um estudo de caso em um produtor de pequeno porte

Abstract

This paper aims to analyze the financial viability of the production of honey. As an object of study, the work was based on a family company of honey production, present for more than 60 years in the market, located in the city of Gavião Peixoto-SP. For the financial analysis the tools of economic engineering value present were used (NPV), internal rate of return (IRR) and payback period. It was reached the initial investment value of R $147,054.00, annual operating cost of R $65,489.40 and annual gross revenue of R $135,000.00, leading to the result of VPL equal to R $183,021.71, with a required return rate of 10% and TIR of 63%. It is concluded that the undertaking is profitable because it obtained positive NPV and IRR (63%) higher than the required return rate (10%). The payback period determined that the return on investment occurs after 2 years and 5 months, and can reach the accumulated profit after five years in the amount of R $200,501.00.