Análise da viabilidade econômica de atividade varejista de aço inoxidável em Goiânia e região

Abstract

The study aimed to analyze the economic feasibility of establishing a company specializing in the commercialization and processing of stainless steel, focusing on cutting, bending, and reselling sheets, tubes, and coils in the city of Goiânia (GO). The methodology was based on a quantitative and analytical approach, involving a 10-year cash flow projection. The main financial feasibility indicators—Net Present Value (NPV), Internal Rate of Return (IRR), Profitability Index (PI), and Discounted Payback (DPB)—were applied to evaluate the investment’s performance.The results confirmed the economic feasibility of the project, with an NPV of R$ 413,902.94, an IRR of 28.6% per year, a PI of 1.38, and a Discounted Payback of 7 years and 2 months. The tax analysis identified the Presumed Profit (Lucro Presumido) regime as the most advantageous, due to its lower tax burden and greater cash-flow predictability. It is concluded that the venture is technically feasible, financially attractive, and strategically well-positioned, with potential for sustainable growth in the metallurgical sector of the Center-West region.