Análise da viabilidade econômico-financeira da produção de cenoura (Daucus carota subsp. Sativus) no município de Macaíba/RN

Abstract

Carrot (Daucus carota subsp. Sativus) is the fourth most consumed vegetable in Brazil. Today its cultivation was widely spread across the country, since at the beginning of its cultivation it was a plant exclusive to cold regions and high altitudes. Its nutritional characteristics and high nutritional value containing vitamins A, B and C and provitamin A (beta-carotene), antioxidants and simple sugars, levulose and dextrose is a great stimulus for its consumption, especially in contemporary society with the stimulus to healthy eating. Therefore, the objective of this work was to analyze the economic and financial viability of carrot cultivation in the municipality of Macaíba/RN, in one hectare. For this, a descriptive and exploratory study was carried out, aiming to identify the main indicators of financial viability of projects, that is, Net Present Value (VPL), Internal Rate of Return (TIR) and Payback. In order to ensure greater reliability in the projections, a sensitivity analysis was carried out in front of 4 scenarios with revenue reduction by up to 50%. Thus, the results indicate the conditions of economic and financial viability of the culture, with the return of the NPV in a positive value of R$ 81,178.71 in the current scenario, with an TIR of 89%, well above the TMA (15%). This indicates that the investment is accepted with a wide margin of safety. The payback of the project shows that the initial investment returns in a period of 1.13, indicating that in the first year the initial cost of the project will be paid.