Análise de viabilidade econômica da aquisição de um equipamento utilizando a metodologia multi-índice ampliada

Abstract

This research aims to analyze the economic viability of the acquisition of an equipment for the finishing of parts in a foundry located in the southwest of Paraná. The research is characterized as a case study, applying the Multi Expanded Index (MMIA) methodology proposed by Lima et al. (2016), comparing the results of the simulations with and without taxes, as a tool of analysis through the application $V€π. The following results were obtained: (i) expected return, considering the reduction of process costs, which presents low to medium grade, disregarding taxes (27.37%) and low return (14.81%) considering taxes In net income; (59.17%), with high taxes (74.17%) and TMA / IRR 57.46% and 72.23% without taxes. And with taxes respectively; And (iii) elasticity limits, with medium-high tolerance to the variations of the TMA without taxes and low-average variation of the TMA considering the taxes on the net profit. These results point to the economic viability, showing that it is advisable to purchase the analyzed equipment.