Análise da viabilidade econômico-financeira da produção de Lactuca sativa L. (ALFACE) no município de Macaíba/RN

Abstract

Recently, there has been a growing consumption of vegetables due to the population's increased awareness of a richer and healthier diet. In this scenario, the cultivation of vegetables, such as lettuce, is directly linked to human food, directly associated with salads, but also consumed in sandwiches, broths, cooked or braised soups. In nutritional terms, the plant is a good source of vitamins, minerals and is, for the low calorie content, recommended for diets rich in fiber. In this sense, the present work aimed to evaluate, from a financial point of view, the viability of the production of Lettuce (Lactuca sativa L.) in the Municipality of Macaíba / RN, for commercialization, since the crop is considered the vegetable. most important in the diet of Brazilians. The specific objectives were to estimate the cost elements necessary for the implementation of the Lettuce plantation and the revenue elements based on market information, as well as to analyze the viability of the proposed project using the financial indicators such as Return Period (PR), Present Value. Net (NPV) and Internal Rate of Return (IRR). For this, a descriptive and exploratory study was determined. Considering the conditions and planting system used, the results point to the financial viability of the investment project, and the data confirmed through the IRR, with 18.65% at the end of the project, being higher than the minimum attractiveness rate. (TMA) considered for decision criteria. It was found that the NPV is positive and that, at the end of the project, the initial investment is recovered, returning the amount of R$ 5,778.52. The Return Period (PR) was estimated between project cycle 6 and 7.