Análise técnica-econômica de um processo industrial de sorbet de açaí com maracujá

Abstract

The sorbet is the way Ceará people usually consume the açaí, this product is formulated with açaí pulp, water, and sugar, and may be added other ingredients to help preserve the product. To innovate and seek the consumers' interest, a regional raw material, the passion fruit, was added to the açaí sorbet. The present work aimed to design a small industry of acai and passion fruit sorbet, installed in the city of Aquiraz-CE, and studied the economic and technical feasibility for the implementation and operation of the industry. The first steps for the technical analysis are the location of the industry, the chosen site has an area of 250 m2 with a constructed area of 140m2. To conclude the technical analysis the mass balance was performed, thus standardizing the production in 366.35 kg per day (approximately 81 boxes), and thus being able to size the equipment and design the layout of the industry. In the economic analysis, market research is carried out to determine the costs for the implementation of the industry, from the construction site to the production costs. The value calculated for the investment is R$611,511.55, an amount that will have R$501,676.43 financed by the bank, adopting the PRICE financing system, with an interest rate of 12% per year in 15 years, with fixed installments. Then the cash flow is built, which enables the calculation of the return time of the investment, which was in 4 years, and it was also possible to perform the NPV and IRR calculations, which presented positive results, indicating that the project is economically viable.