Identificação e avaliação de projetos de investimentos para redução dos índices de condenações de frangos de corte

Abstract

The aim of this work was to identify and evaluate priority investment projects on the causes of condemnation of broiler chickens and, for that, the research was divided into two phases. In the first, a systematic review of current literature (2010-2016) from the point of view of animal welfare and its impact on productivity. In the second phase, matrices for production and economic-financial losses were proposed, as well as matrices of causes and corrective actions to condemnations of Decree 210. The review stage has shown that animal welfare is still part of mandatory schedule in academic research and that while there are means for the prevention and minimization of condemnations, companies lack the tools to manage these losses, as well as the need of adequacy to legal aspects referring to the execution of routine activities of producers and slaughterhouses, as consumers are willing to pay more for meat from establishments that are concerned about animal welfare. The applied research was based on data available in works already published, but with different goals from the original proposal. In this stage the economic-financial feasibility analysis was proposed using the Multi-Indexed Expanded Methodology as a way to evaluate a project aimed at training employees involved in the management of live birds, an explanatory example of the use of the proposed matrices and the reduction of losses. The main results were in relation to the return, risk and elasticity limits, in which all presented satisfactory results, estimating a net return of R$ 221,875.46 with an Index Benefit-Cost of R$ 13.04. In the risk dimension, it is estimated the return of investment on the 4th month (payback), with a return of 6.67% in each period (payback/N). In addition to the return and risk dimensions, the project presented high elasticity gaps, proving that the IP is not sensitive, which allows variations on its indicators. Therefore, it is concluded that the impacts of non-attendance on animal welfare in the poultry chain is still an important topic to be studied and analyzed, providing basis for academic research, business and legislation, and MMIA has proved to be a fundamental tool on the evaluation of investment projects, since their indicators cover all economic and financial aspects.