Análise de viabilidade econômica da implantação de uma indústria beneficiadora de açaí no município de Abaetetuba/PA

Abstract

This work analyzed the economic feasibility of implementing an açaí processing industry in the city of Abaetetuba/PA. A structured interview was carried out with the interested investor group in order to understand their objectives and expectations, as well as the project's premises. The average cost of açaí in the harvest and in the off-season was estimated through a survey in the domestic market. The evaluation was carried out based on the discounted cash flow method, the Net Present Value, the Internal Rate of Return and Payback as feasibility indicators. For the Minimum Attractiveness Rate, the cost of capital was adopted based on the beta calculated by the Capital Asset Pricing Model (CAPM) from daily observations of share prices of companies in the Brazilian food sector from 04/01/2018 to 04/01 /2021 and the Selic rate as a risk-free rate. The Monte Carlo simulation technique was used to analyze the uncertainty associated with different scenarios resulting from variations in demand, in the cost of goods produced in the harvest, in the cost of goods produced in the off-season and in the sale price. The results indicated that the project is viable and suggest that there is a 62.82% chance of generating positive results.