Análise da viabilidade econômica para aquisição de um caminhão novo em comparação a um caminhão seminovo para fins comerciais

Abstract

This article aims to analyze the economic viability of acquiring a new truck compared to acquiring a used truck, both intended for commercial purposes. The research seeks to identify which alternative presents a greater economic advantage considering aspects such as initial investment, operating costs, maintenance, depreciation, and residual value. To this end, the economic-financial analysis methodology was applied, using indicators such as projected cash flow, Net Present Value (NPV), Internal Rate of Return (IRR), and Payback. The study supports decision-making for companies and entrepreneurs in the road transport sector and allows a comparative evaluation between the two alternatives. The results obtained for the new truck are: NPV of -R$246,018.82, PI of 0.81, and IRR of 18%, while for the used truck, the NPV was -R$519,575.41, PI of 0.51, and IRR of 8%, highlighting the economic unviability of both options.