Viabilidade econômica-financeira da implantação de restaurante self- services no município de São José do Rio Preto/SP: um estudo de caso

Abstract

The analysis of economic-financial viability is essential for companies that seek to maintain the current structure or obtain information on possible investments. The absence of studies and the lack of strategic planning when making a new investment can result in higher costs, lack of knowledge of the difficulties, or even the difficulty of achieving the expected purpose. Concerning to make good decisions regarding the competitiveness and complexity of the market, the viability of the implementation of a new enterprise was studied because of the importance of the decision-making process. The objective of this study was to analyze the viability of the implementation of a self-service restaurant in the city of São José do Rio Preto, in the state of São Paulo, through data-collection, projection of the revenue, investments, costs, expenses and cash flow. Based on the data and information gathered, the financial indexes were calculated to assist in the decision-making process of the investor regarding the implementation of the project: Net Present Value (NPV), Internal Rate of Return (IRR) and Payback Period and Discounted Payback Period. As a result, NPV was higher than zero, IRR was higher than the Minimum Attractive Rate of Return (MARR) and relatively low Paybacks Periods, só the investment was considered viable due to the characteristics presented and future studies of market aspects were suggested.