Análise de investimento em maquinários: estudo de caso para indústria de beneficiamento de arroz

Abstract

This study presents an analysis of investment in machinery in a rice beneficiation industry, located in the central-western region of Rio Grande do Sul, using the period from 2014 to 2017. The study aims to analyze the investment criteria in machinery. The theoretical basis was used to enable a better comprehension of management and financial accounting, as well as the analysis of investments. The research constitutes a qualitative research, making use of qualitative evidences on the investment made by the company, which is, the decision criteria used by the company and the effects caused by them. From this moment, the information was collected through interviews, documents and also observation. Since this study intends to analyze the criteria that supported the investment made by the company and its effects, this research can be classified as descriptive and, more specifically, a case study. The results evidence the decision and the investment criteria besides the analysis of each criterion and its particularities. After these analyses it can be concluded that, although they did not make use of the financial analysis tools before the investment, the criteria chosen by managers for the company's decision-making were done right, and replied to their expectations, giving them a more profitable return than the previous machinery.