ANÁLISE DE VIABILIDADE FINANCEIRA PARA A IMPLANTAÇÃO DE UMA STEAKHOUSE

Abstract

Strategic Planning is an important management tool, as it outlines the future needs of the organization, so that it remains alive and competitive in the market, this being a phase of the management process that leads to the establishment of a coordinated set of actions to achieving the proposed objectives. In this sense, the study of economic viability is configured as one of the prudent strategies for opening new businesses, so that, by detailing the financial projections and necessary investments, it is possible for decisions to be based on previously simulated results, based on in economic concepts, which contributes to mitigating the risks involved and guarantees the long-term financial health of the business. The general objective of this study was to investigate the economic viability of implementing a physical space for a steakhouse in the municipality of Campo Grande – MS, based on data on revenues and estimated costs for the period of five years after opening. Furthermore, to assist in analyzing the results, Economic Engineering tools were used such as: Net Present Value (NPV), Internal Rate of Return (IRR) and Payback Time for an Investment (Payback). To achieve the objective proposed in the study, the fundamentals of applied research were used, since the realization of the economic viability project was based on the use of the three investment analysis methods. The research had a mostly quantitative approach, as it dealt with numerical and financial data collected from a real company. After processing the data, the study showed, given the conditions imposed, the profitability of the investment. The calculation of the Net Present Value (NPV) indicated a positive value, which together with the attractive Internal Rate of Return (IRR) found, a percentage above the base rate, indicated, according to the literature, the profitability of the amount invested, with The return on investment time indicated that the amount invested will be recovered after approximately five years, a relatively long period when compared to the total time studied.