Deterministic methods of economic-financial evaluation applied to an automotive service project

This study aimed to evaluate the economic and financial feasibility of setting up an electronic injection store in the city of Santarem/PA, by means of heuristic methods of project evaluation. To reach this objective, the case study method was used, with an exploratory and applied nature. The viability method of the industrial project was detailed from the Net Present Value (NPV); the Internal Rate of Return (IRR); Break-even Point (BE); Cost-Benefit and Payback. As a result of this study, it was concluded that the project is economically and financially feasible, presenting a NPV of R$907,203.59, discounted at the Minimum Rate of Attractiveness (TMA) that represents the opportunity cost and the capital remuneration, in the total value of 17.93% p.a., contributing to the feasibility of the enterprise with a positive NPV; an IRR of 56.8% p.a., which confirms the attractiveness of the investment since this rate is higher than the TMA; a calculated PE in the current value of 39% and 23% for a projected value, both considered relatively low which reinforces the viability of the business; the cost -benefit ratio equal 6.3 reinforces the viability of the project, being greater than one; and the period of return on investment, measured by the payback, was three years for the horizon of 12 years.