Análise de viabilidade econômica e financeira de um investimento em um indústria de móveis planejados

Abstract

This work has the aim of evaluating the economic and financial viability of the implantation of a planned furniture production line, by a small company of the municipality of Palmeira das Missões / RS. For this purpose, the company Originnale Móveis e Decorações was used as a case study and, based on investment data, methods of analyzing the economic and financial return of investments were applied, in order to assist the management of the company in its decision-making process. The work is based on the concepts of financial management, especially with regard to investment decisions, and thus, it is justified, in the sense that a mistaken decision by the managers of the companies, can compromise their survival. This is particularly true in the case of small companies, given that, generally, this type of company has limited conditions in terms of structure, working capital, indebtedness capacity, etc. In this sense, two scenarios were stipulated: the scenario (1) according to the expectations of the partners; and scenario (2) considering the projections of the association of the furniture industries of the state of Rio Grande do Sul. The results indicate that both scenarios the investment proves to be economically and financially viable. This is because the calculated payback is lower than that stipulated by the partners, the internal rate of return is greater than the attractiveness rate used and the net present value of the investment is positive. In this way, it is intended that this study can serve as a basis for the management of the company to make decisions with greater information power, to seek to maximize the value of the company, and consequently, the wealth of the partners.