Viabilidade econômica da implantação de fábrica de ração em uma empresa do setor avícola em Pernambuco

Abstract

The objective of this work was to analyze the economic feasibility of implementing a feed factory for internal consumption in a company in the poultry sector, through financial feasibility techniques. This is a case study that was developed through scientific research with a qualitative-quantitative and descriptive exploratory approach, where theoretical information was collected through bibliographical research; and market data, price and business structure with the company. The cash flow projections were developed according to the sales estimates intended by the company and used for financial viability analysis through the Microsoft Excel 2016 program, where the NPV (Net Present Value), IRR (Internal Rate return) and Payback, all analyzed considering a TMA (Minimum Attractiveness Rate) established by the company. The project's calculated IRR was 6.58% and both the NPV and the Payback can prove to be more advantageous if the company is willing to increase the investment horizon. In order to make the project financially viable, the company can develop strategies that allow the use of waste from its slaughterhouse in order to produce flour of animal origin in order to reduce the cost of feed, given that it was the most costly factor when evaluate production costs.