Estudo de viabilidade econômica e financeira para implantação de uma lavanderia de tapetes e estofados

Abstract

The framework as an Individual Micro Entrepreneur allows small commercial establishments or service providers, in their different branches of activity, to formalize, creating opportunities to get started, engaged and projected in the market. The objective of this work was to analyze the economical and financial viability of a Carpet and Upholstery Laundry in the city of Medianeira – PR. For this study and in order to guarantee a greater success for the business, analysis of some indicators were carried out to verify the accuracy of the data. For this purpose, costs survey, viability study through breakeven analysis, discounted payback, Net Present Value (NPV) and Internal Rate of Return (IRR), were performed. The Laundry that is currently in operation was used as a base, and then it was possible to perform the study for its new framework as SB (Small Business). For this, estimates of all new costs associated with the new organizational structure and a projection of cash flow were made. The time of return on investment is six years and four months. The NPV was R$ 27,998.17, thus remunerating the laundry at its cost of capital. The current operating model is the IME (Individual Micro Entrepreneur) but the study in question took into account a future framework as SB, with its estimated costs for the analysis of viability. With the methodology used for the analysis of indicators, taking into account the Minimum Attractive Rate of Return (MARR) of 11% per year, the IRR was calculated for the investment of 18.2% per year. The average of the breakeven was also verified. Therefore, the Laundry in question presented satisfactory profitability values, as it presented results above MARR and above a possible application in Bank Deposit Certificate (BDC).