Modelo multiperiódico de identificação e gestão contínua da viabilidade econômico-financeira de empreendimentos industriais

Abstract

This study has been developed under the entrepreneur’s view and is related to the identification process and continuous management of the economical and financial practicability of industrial undertakings. The installation of industrial undertakings requires significant investments to guarantee the necessary operational and financial means, generally using a high amount of money for long terms, against which, several factors and the characteristics of investment are competing, associated with the future undertaking. Thus, the investments for industrial undertakings must be kept under massive control and permanent evaluation to avoid that questions contained in the time horizon that starts with the implementation of the business physical unit are different from the objectives, which supported the decision to invest. The study conclusion brings the proposal of a model for identification and management of the financial and economical practicability of industrial undertakings, presented in an electronic spreadsheet, where several relative indicators are estimated, calculated and simulated. The model has been generated from the elaboration and assessment of an investment proposal, which synthesizes a set of variables, achievements, strategies and expectations of the entrepreneur concerning to the future undertaking. It has resulted from the integration and derivation of conceptual basis and established procedures to allow a broad and continuous evaluation of the identification and management process of the economical and financial undertakings. It has been developed through a bibliographical research and through the analysis and interpretation of data collected by means of a questionnaire. Projections and scenarios’ simulations, results and the model functionality are built on a case study.