Análise de viabilidade econômica de aquisição da sede própria

Abstract

This study presents an analysis of economic viability at Alfa Company, with three investment alternatives, regarding the acquisition of the company headquarters. Through this analysis it was possible to identify the estimates of an investment, planning and evaluating the net cash flow of the company, through methods that measured the impact in the outcome of the evaluation. Estimates as, analysis term, initial investment, amortization of financings and flow of future profits were used in the construction of net cash flow of financing, purchase order and the rental property. The uncertainty of the future, the lack of control of cash flow and the availability of accounting data systematized and easily accessible, make the decision making of the acceptance of an investment project is one of the most challenging tasks for the direction of company. With the project of economic viability was possible demonstrated which the best investment alternative for company, in acquisition of own headquarters. The method used to determine the best alternative was the equivalent uniform annual value (VAUE), using the profitability index (IL) to confirm the result.