Análise de viabilidade econômica e financeira para indústria de espuma na região sudoeste do Paraná

Abstract

The manufacture of flexible foam presents itself within the national scenario as a very profitable enterprise, with relatively low initial investment and a quick return on investment. This does not mean that the implementation of this project for a specific geographic location in Brazil becomes viable. In this sense, before implementation, it is necessary to carry out an analysis for the economic and financial feasibility of the investment. This analysis consists of the process, in which, from the results to the financial and economic indicators, these are used in models to analyze the investment feasibility. This study aimed to verify the economic and financial feasibility of implementing a flexible foam industry located in the Pato Branco - PR region to serve a local and regional consumer market. For this, the specification of the process and equipment, mass and energy balance for the process, collection and analysis of financial and economic indicators was carried out. The models used for investment analysis were: payback time, VPL, TIR, simple payback and discounted payback. The payback time on investment calculated by the SEBRAE spreadsheet was 9 months. The VPL obtained was R$ 2,516,020.60 and a percentage of 20% for TIR. The result obtained for the simple payback was 4 months and the discounted payback was 8 months. The economic indicators obtained resulted in 18.13% for profitability, 24.60% for profitability and 20.01% for general indebtedness. Therefore, the results of the main models for feasibility analysis show that the project is viable with a very fast time to return on investment. The results of the economic indicators show that the investment has a healthy economic and financial situation.