Estudo da viabilidade financeira do plantio de Nogueiras-Pecã

Abstract

The present work has the objective of verifying the financial viability of a pecan study, for which four companies (Divinut, Pecanita, Paralelo 30º and Pitol Nuts), specialized in the commercialization of nuts, the fruit sector of UFSM, In addition to conducting an interview with 10 semi-structured questions with the entrepreneur, in order to know the size of the area to be used, as well as their anxieties regarding the enterprise, to review the literature we searched for articles related to Investment analysis, Financial viability, Agriculture, Fruit growing, Nogueiras among others who collaborated for the development of the study. The calculation was based on financial indicators: Net present value (NPV); Internal Rate of Return (IRR), Simple Payback and Discounted Payback. The results of the work showed that the enterprise in its various aspects is feasible, both from a technical point of view and from financial variables, with a positive Net Present Value and Internal Rate of Return (IRR) of 17.26% pa, higher than 12% Aa That the investor wants. These results were stable in the sensitivity analysis performed. However, one must pay attention to the time of return of the invested capital (Payback period), since walnut trees only begin to produce fruit from the 4th year after planting and the financial return only appears after the 11th year of planting, which Medium to long-term investment.