Estudo de viabilidade econômica da produção de nozpecã em pequenas propriedades rurais

This article aims to analyze the expectations of return and the risks associated with the pecan culture in a small rural property, in the municipality of Francisco Beltrão, Southwest of the state of Paraná. Investments, expenses incurred, profitability and risks inherent to this activity are detaile...

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Autor principal: Girotto, Karize
Formato: Trabalho de Conclusão de Curso (Especialização)
Idioma: Português
Publicado em: Universidade Tecnológica Federal do Paraná 2020
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Acesso em linha: http://repositorio.utfpr.edu.br/jspui/handle/1/22306
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Resumo: This article aims to analyze the expectations of return and the risks associated with the pecan culture in a small rural property, in the municipality of Francisco Beltrão, Southwest of the state of Paraná. Investments, expenses incurred, profitability and risks inherent to this activity are detailed based on the production of pecans in 960 walnuts. The methodology used, based on field research with interviews and data collection, made it possible to construct the discounted cash flow for a 15 year horizon and to evaluate two sets of indicators. The first set (VPL, VPLA, IBC and ROIA) aims to improve the perception of the return. The second set (TMA / TIR index and Payback / N index) seeks to measure the risks of the enterprise. The indicators were calculated using the $V€ system. The analysis of the results indicates a significant profitability and moderate risks, and its implementation is recommended.