Rentabilidade em condições de incerteza de uma média empresa produtora de frango de corte do Ceará

Abstract

The objective of the study was to determine the economic rentability, in uncertainty conditions, of a medium size chicken producing company in the state of Ceará. Analysis was made considering two scenarios. In the first, the exemption of ICMS was considered in the commercialization of chicken (current situation). In the second, it was assumed a partial collection of the referred tariff. The rentability indicators are sensitive to variation in cost, suggesting that the activity is subjected to a certain degree of risk. It is believed that if the ICMS is collected, even with the subsidy, small and medium size firms will not have the condition of absorbing referred cost.