Avaliação financeira da produção de maracujá.
AUTOR(ES)
MONDAINI, I.
FONTE
Planaltina
DATA DE PUBLICAÇÃO
2011
RESUMO
ABSTRACT: This paper presents a budget analysis of passionflower (Passiflora edulis Sims f. flavicarpa Deg.) production. Four financial methods were used: 1) Payback; 2) Net Present Value (NPV); 3) Internal Rate of Return (IRR); 4) and Benefit / Cost Ratio (BCR). This document intends to be a quick reference for field technicians and farmers and not a deep study of financial mathematics. It shows how to calculate, the advantages and disadvantagens, the limitations of each method and how to interpret the results. The passionflower production was chosen due to the intensive use of labor, the small are needed and the increase of demand of fruits by the Brazilian juice industry, becoming and interesting investment option for the small farmers. The payback happens after 2 years and 8 months. The NPV is equal to R$ 154.86, with a discount rate of 9%. The IRR is equal to 12.02%. The BCR is equal to 1.0001. The Minimum Attractive Rate (MAR) was calculated as 9%. None of the methods took in account the inflation.
ASSUNTO(S)
viabilidade econômica maracujá passiflora edulis custo de produção rentabilidade lucro economic viability passion fruits production costs yields profit
