Plano de negócios para criação do produto beneficiado do salmão: Niguiri Express

Abstract

The present business plan aims to analyze the viability of commercialization of the frozen Niguiri in the supermarkets of the State of Pernambuco. As a methodology was carried out a field survey being necessary to consider the market of fish and salmon processing, Japanese cooking and the consumption of frozen by Brazilian consumers. The study brought a general business plan considering from its legal description, to the operational, the marketing and financial plan, analyzing the viability of the business. A study of the scenarios and strategic evaluation of the proposed business was also carried out. In the study carried out on working capital for the opening of Niguiri Express, it was verified that the company can count on an average period of inventories of 8 days, an average term of receipt of 21 days and average term of payment of 19 days. The company's Net Working Capital was verified at R $ 503,282.00, with a 29-day operating cycle and a 19-day cash cycle, with a Working Capital Requirement of R $ 31,600.00. working capital and third-party capital through financing and long-term loans with banks. The results demonstrated that the venture is economically and financially viable, with a profitability of 83.09%, a net margin of 22.50% and a payback of 1.23 years, a time of return on investment that is positive for the proposed business. From the cash flow projected for Niguiri Express and considering the SELIC rate of 6.5%, the calculated EVA was R$ 3,819.87. The calculated IRR for Niguiri Express was 9%, which demonstrated the viability of this venture.