Viabilidade Econômico-Financeira e análise de riscos de um modelo de negócio para empreendimento na área da saúde.

Abstract

This study aims to evaluate the economic and financial viability of a proposed business model for a dental office that will be located in the city of Russas-CE. For this, the Canvas tool andthe VPL, TIR, Payback and IL indicators are used. Regarding the methodology of the work, it is classified as an applied research with a quantitative approach, on the objectives, it is presented as an exploratory and descriptive research. In relation to technical procedures, bibliographic research and field surveys are used. To elaborate the business model, a market research iscarried out, initially, which provided information about the preferences of the target audience, and after this definition, the concepts of mission, vision and values are developed and the SWOT matrix is elaborated. The economic and financial results obtained indicate a probable NPV of R$ 162,275.08, IRR of 40%, Discounted Payback of 2 years and 6 months and IL equal to 2.36. To assess business risks, scenario analysis is carried out (pessimistic, probable and optimistic), in which variations of 10% in gross revenue are considered, even so, NPV remains positive, that is, it indicates viability even in the worst case scenario. Another tool was the Monte Carlo Simulation which, based on the parameters provided and after 100,000 evaluations, indicated with 100% certainty a NPV> 0, of at least R$ 104,664.00 and at most R$ 215,902.04, and the IRR> TMA ranging from 28% to 50%. Finally, the simulation shows the sensitivity of the Net Profit function in relation to some variables, gross revenue, which impacts 91.2%, and on the other hand, costs and taxes, which do not have major influences. Therefore, the business model designed for the dental office, based on market preferences, is viable from an economic and financial point of view, which indicates that the investment must be made.