Análise da viabilidade econômica da aquisição de uma máquina acopladeira automática: um estudo de caso em uma indústria de embalagem de papel

Abstract

This work has the objective to make the study of economic feasibility analysis for investing in a laminator card board glue automatic machine in order to reduce labor cost in industry docking in an industry of paper packaging and taking into account the increased planning wage for operators as an incentive to learning. Various scenarios have been proposed in order to verify the feasibility of investment in favorable and adverse scenarios. Using Excel spreadsheets, calculations were performed Net Present Value (NPV), Internal Rate of Return (IRR) and Payback for all possible scenarios. Then the analysis was made of sensitivity of investment with respect to the cost of labor and the Minimum Rate Attractiveness (MRA). The results show that the acquisition of large machine will reduce the cost of labor in the sector, which makes the investment economically viable. It also appears that the company is able to realize the desired wage increase.