Análise de rentabilidade financeira de uma minifábrica de beneficiamento castanha de caju no Estado do Ceará

Abstract

This study aims to analyze the installation viability of a specific size of cashew nut processing minifactory under the market, technical and economic return stand points. The data were obtained through out direct application of questionnaires to the EMBRAPA, in addition to the bibliography review about the cashew plantation in Brazil and Ceará. It was used the basic tools of benefit cost analysis under the private and financing perspectives. We concluded that the specified size of processing unit is fully viable, given the indicators of benefit-cost ratio, net present value and internal tax of return. In Brazil, the market of cashew nuts is quite promising considering that there is prospect of extending it to the external market.