Estudo de viabilidade econômico-financeira da expansão de uma pastelaria

Abstract

When the entrepreneur realizes that it is necessary to adapt or develop a new formula for success in order to meet the changing needs of customers, begins what is called the new entrepreneurial phase . Given this new phase, the entrepreneur needs to perform an economic - financial planning, which involves a study of the economic viability as a key point to support its decision on the expansion of the business. This paper aims to conduct a study of the economic viability of the expansion project of a pastry. The research sought to describe the necessary elements for the analysis of economic and financial feasibility of a project, choose the methods to be used in analyzes of economic viability, identify necessary information and perform analysis of the feasibility of implementing the project as well as, develop a sensitivity analysis on the scenarios associated with pessimistic and optimistic estimates of the likely cash flow. This is a case study which has as its object of analysis a branch company of supply. Complement the literature data collected from internal company documents. The analysis and processing of economic data were carried out following mechanisms arising from the Economic Engineering (IRR and NPV), with the tool a Grid Project Analysis in Excel. And, for the analysis of financial data (balance point, profitability, profitability and payback period) used the software SEBRAE "How to Prepare a Business Plan." The results show that the implementation of the expansion project of the company is viable, both economically as financial.