Estudo de viabilidade econômica para a criação de um restaurante delivery

Abstract

To carry out a comprehensive economic feasibility study, it is crucial to analyze several indicators that provide a clear view of the profitability and sustainability of the enterprise. Therefore, the present study aimed to develop an investment analysis model to evaluate the economic viability of creating a delivery restaurant specializing in the delivery of lunch boxes, using a detailed analysis of economic indicators such as Net Present Value (NPV), Payback, Discounted Cash Flow (DCF) and Internal Rate of Return (IRR). As for the method, a case study was developed for a delivery company specializing in lunch boxes, therefore, a descriptive and quantitative research was carried out. As main results, it was observed that in the optimistic scenario, payback is achieved in approximately 1.5 years, reflecting a quick return due to favorable sales conditions and cost control. In the realistic scenario, the payback is achieved in approximately 2.5 years, while in the pessimistic scenario, the return on investment is slower, occurring in approximately 4 years. As for the internal rate of return, in the optimistic scenario, the IRR is 25%, in the realistic scenario, the IRR is 18% and in the pessimistic scenario, the IRR is 12%. The NPV in the optimistic scenario at the end of five years is R$900,000.00, the realistic one is R$600,000.00 and the pessimistic one is R$100,000.00. Therefore, the Discounted Cash Flow is positive, but significantly lower than in other scenarios, suggesting tight profit margins and greater vulnerability to market fluctuations. This scenario highlights the need for rigorous cost control strategies and operational flexibility to mitigate risks. The results of the economic indicators for the three scenarios clearly show the variability of business performance under different market conditions.