ECONOMIC EVALUATION OF INVESTMENT: STUDY OF THE IMPLEMENTATION PROJECT OF A DENTAL PROSTHESIS LABORATORY IN A CITY OF SERRA GAÚCHA

Resumo

The decision to open a company involves, in addition to market analysis, economic feasibility studies that show whether the owner's investment has the capacity to produce a future return. Thus, given the idea of opening a dental prosthesis laboratory in a city in Serra Gaúcha, the present study sought to analyze, from an economic point of view, the feasibility of implementing such an enterprise. For this, a descriptive research with a qualitative and quantitative approach was carried out, through bibliographic survey and case study. The research presented the contextualization of the themes of entrepreneurship, economic viability and methods of economic evaluation of investments and demonstrated, through the survey of the necessary initial investments and projections of revenues and disbursements, the cash flows for the period of 5 years, where it was possible to calculate payback, net present value and internal rate of return on investment. As a result, it was obtained that the enterprise, if it carried out the projected values, would have a positive performance, generating wealth for the owners, which was considered an economically attractive investment.