Economic-financial feasibility study for opening a delivery restaurant

There are many decisions investors make before opening a business. In this regard, it is essential that economic and financial feasibility studies are carried out for new projects, in order to reduce the risks associated with the opening of the enterprise. Thus, this work aims to make an economic-fi...

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Detalles Bibliográficos
Autores: Manoel dos Santos Neto, Almir, Pereira da Silva, Jobson, dos Santos Silva, Jailson
Tipo de recurso: artículo
Estado:Versión publicada
Fecha de publicación:2023
País:Brasil
Institución:Associação Brasileira de Custos (ABC)
Repositorio:ABCustos
Idioma:portugués
OAI Identifier:oai:ojs3.revista.abcustos.org.br:article/666
Acceso en línea:https://revista.abcustos.org.br/abcustos/article/view/666
Access Level:acceso abierto
Palabra clave:Restaurant; Delivery; Economic-financial feasibility.
Restaurante. Delivery. Viabilidade econômico-financeira.
Restaurante; Entrega; Viabilidad económico-financiera.
Descripción
Sumario:There are many decisions investors make before opening a business. In this regard, it is essential that economic and financial feasibility studies are carried out for new projects, in order to reduce the risks associated with the opening of the enterprise. Thus, this work aims to make an economic-financial feasibility analysis for a specific case of opening a restaurant in the delivery mode. The methodology addressed was the case study, which consisted of data collection and operationalization of the proposed tools. Data were collected in secondary documents such as SEBRAE's business plans for the analyzed segment, and the following tools were applied to study the viability of the business: Net Present Value, Internal Rate of Return, Cash Flow Analysis, Payback, Ratio Cost-Benefit and the Profitability Ratio. As a result, satisfactory values ​​were obtained that met the reference criteria presented in the literature, with a cash flow amount of R$ 205,466.39; the Net Present Value of R$27,516.40; the Internal Rate of Return of 17.10%; o Payback of 4 years, 1 month and 4 days; the Cost-Benefit Ratio of 1.11 and the Profitability Ratio of R$ 2.16; thus attesting to the viability of the business. Furthermore, a sensitivity analysis was conducted to evaluate parallel scenarios. Such analysis indicated the minimum demand level to be met by the enterprise to keep the business sustainable and plausible for investments.