VIABILIDADE ECONÔMICA NA AQUISIÇÃO DE UM CAMINHÃO COM PRANCHA PARA TRANSPORTE DE MÁQUINAS AGRÍCOLAS

Abstract

This study aims to analyze the economic feasibility of acquiring a flatbed truck for the transportation of agricultural machinery by a dealership located in Chapadão do Sul, MS, Brazil. To achieve this objective, an applied, descriptive, and quantitative methodological approach was employed, based on the assessment of acquisition and operating costs, as well as a comparison with the amounts spent on outsourced freight services during the year 2024. Initial investment costs, fixed and variable operational expenses, and potential revenue projections were evaluated, using Net Present Value (NPV), Internal Rate of Return (IRR), and both simple and discounted Payback as financial performance indicators. The results indicated that the acquisition of the truck is not financially viable under the analyzed conditions, as the NPV remained negative, the IRR did not reach the adopted Minimum Attractive Rate of Return, and the investment was not recovered within the projected timeframe. Nevertheless, the study identified potential intangible benefits, such as greater logistical autonomy, reduced dependence on third-party carriers, and increased capacity to meet customer demands. It is concluded that, although the investment is not justified from a strictly economic perspective, it may represent a strategic alternative in specific operational contexts.