VIABILIDADE ECONÔMICA E FINANCEIRA: UM ESTUDO DE CASO DA PRODUÇÃO DE TOMATE HIDROPÔNICO

Abstract

The present study aimed to analyze the financial and economic viability of a hydroponic tomato production for a property in the city of Buritis/MG, considering the risk and return on investment. The theoretical foundation addresses hydroponics, the general tomato market for small producers, access to credit for project investment, costs and expenses, as well as analysis of indicators that make investment viable. The methodology employed has a quantitative approach, through applied research in the form of a case study, with an exploratory and descriptive approach and analysis of the financial, economic and statistical indicators of the investment project studied. The proposed specific objectives were to raise data and costs that support the initial investment capital. Projection of cash flows in the real situation of the study, and projection with variation in revenue and cost parameters, generating different scenarios: very pessimistic, pessimistic, optimistic and very optimistic. Calculate the viability of the project through the financial indicators of NPV, Payback, IRR and IL; analyze the project risk associated with the return on investment using statistical analysis. As for the associated risk, under the different scenarios, the average expected return, the risk associated with the return, and finally the Risk and Return Compensation Coefficient were calculated. In the Sensitivity Analysis, it was verified that the project is more sensitive to Revenue variations Analyzing the realistic scenario and its results, it is concluded that the proposed objectives were achieved and the production presents a profitability projection, returning the initial investment during the period of interest.