Análise da viabilidade econômico-financeira de um empreendimento de produção e venda de café no norte do Espírito Santo

Abstract

The Brazilian coffee production is an extremely important economic and social activity. Besides being the world biggest coffee producer, Brazil is also the biggest coffee exporter and one of the biggest consumers. The coffee production chain is responsible for keeping millions of jobs in Brazil. Espírito Santo is the second biggest coffee producer in Brazil and the biggest producer of the conilon coffee type. Consequently, the coffee production is an activity that generates economic and social value to Espírito Santo. Thus, the success of coffee producers from Espírito Santo is linked to economic growing and jobs creation at this economic sector. In this context, this work aims to analyze the financial and economic viability of a coffee producer and seller enterprise. In addition, this work desires to measure the expenses that already happened at the enterprise, to estimate the future expenses and to analyze the net present value, the internal rate of return, the discounted payback period and different scenarios. This work research is descriptive and has a quantitative approach. Furthermore, the work was conducted with bibliographic and field research and applied research. As a result, by evaluating the expenses that already occurred and estimating the future expenses, it was possible to analyze the net present value, the internal rate of return, the discounted payback period, and afterwards, to analyze different scenarios. With these results, the main purpose of this work is fulfilled which is to analyze the enterprise financially and economically.