Nunes, Shirlle Katia da SilvaGurgel, Vinícius Carvalho2021-09-102021-09-102021-09-02GURGEL, Vinícius Carvalho. Análise da viabilidade financeira da produção do açaí (Euterpe oleracea Mart.) no município de Macaíba/RN. 2021. 64f. Trabalho de Conclusão de Curso (Graduação em Engenharia Agronômica), Unidade Acadêmica Especializada em Ciências Agrárias, Universidade Federal do Rio Grande do Norte, Macaíba, 2021.https://repositorio.ufrn.br/handle/123456789/33340The growth in consumption of açaí (Euterpe oleracea Mart.) had an expansion from the 90s, due to its nutritional properties, which led to a greater demand from the domestic and foreign market. In this context the study aimed to analyze the financial viability of the production of acai (Euterpe oleracea Mart.), in the municipality of Macaíba / RN, based on the identification of the components of effective operating costs (COE) and gross revenue projection of the culture; the feasibility analysis of the deployment of the culture of acai was performed through financial indicators such as the Payback Period (PR), Net Present Value (NPV) and Internal Rate of Return (IRR). Regarding the procedures and methods for conducting the research, it can be considered descriptive, exploratory and bibliographical survey. It was verified as a result of the study that the COE stabilizes as of the 5th year with total values of minimum R$4,226.25; average of R$5,081.83 and maximum of R$6,017.00. For the costs of implementing the agro-industrial unit for the açaí pulp, approximate values of minimum R$ 127,415.60; average R$ 140,168.30; and maximum R$ 148,801.00 were obtained. Regarding the financial indicators, it was observed a payback of 6 years in the average scenario and 5 years for the maximum; regarding the NPV in the average scenario, it was obtained a value above zero from the year 6 years with R$ 3,520.57 and in the maximum context in the 5th period with R$ 1,665.95; the IRR was 29.50% 37.71% in the average and maximum context, respectively. It found that in the minimum scenario the project becomes financially unfeasible for implementation, so the implementation of the production of acai culture in the municipality of Macaíba-RN, presents economically viable with financial return in the period of 6 years in the average context and 5 years at maximum.Análise de viabilidade financeiraCenários de investimentoEuterpe oleraceaProdução do açaíFinancial viability analysisInvestment scenarioAçaí productionbachelorThesis