Análise de viabilidade econômico-financeira para implantação de um supermercado na cidade de Santa Maria

Abstract

The present work addresses the economic-financial feasibility analysis in the implementation of a supermarket as a commercial enterprise. The retail sector of food and consumer products has played a key role in the economy, providing essential goods to the population and generating jobs. In this context, careful assessment of the economic-financial viability of a new venture is crucial for making informed and well-founded decisions. The research carried out encompassed several steps, starting with the billing history of the point to be purchased, along with its fixed costs, current loans and products in stock. Next, relevant data was collected on the costs associated with the implementation of the new supermarket management, including initial investments, operating expenses, human resources and maintenance. The financial analysis methodology included the application of techniques such as Discounted Cash Flow (DCF) and Internal Rate of Return (IRR), allowing a comprehensive assessment of the economic aspects of the project over a defined time horizon. Conservative discount rates were used, taking into account the risk and uncertainty inherent in the business environment. The results of the analysis revealed favorable indicators of economic-financial viability for the implementation of the supermarket. The project showed a positive Net Cash Flow over the period evaluated, as well as a Return-on-Investment Time consistent with the expectations of the entrepreneur. This suggests that the enterprise has the potential to generate profit and recover the investment made. In conclusion, this paper provides an assessment of the economicfinancial feasibility of implementing a supermarket, highlighting the importance of carefully considering several factors to make sound business decisions. The information and conclusions presented can be used as a basis to guide entrepreneurs, investors and retail professionals in making decisions related to new business ventures.