Análise de viabilidade econômica e financeira em um escritório de contabilidade no município de João Pessoa - PB

Abstract

By conducting a feasibility analysis you can diagnose direct and indirect competitors, identify potential customers, calculate the initial investment as well as the fixed and variable expenses and carry out the financial planning of the venture, such as sales projection and profitability analysis, enabling the business. Therefore, the objective of the examination was to verify the implementation of an accounting office in the city of João Pessoa. The Literature Review focused on accounting topics, managerial accounting and feasibility analysis. The methodology applied to this study was a bibliographical research and a study case conducted in an accounting office where the research data were collected through an interview with the office partners. Based on these data, an economicfinancial analysis was developed, focusing on the need of an accounting approach for decision-making. Through the results calculation of the business, the cash flows were designed for financial analysis, allowing to observe the return of the investment by payback, net present value and internal rate of return. In the analysis of economic feasibility, it was possible to see from the Statement of Income that the enterprise made a profit from the second year, and profitability and profitability were very positive in the third year of operation. In the analysis of economic feasibility, it was possible to notice that the cash flow from the second one was positive, the IRR was higher than the TMA, the NPV was positive and the payback indicated that the investment had a return in the third year. Once the analyzes were carried out, it is concluded that there is feasibility to open the business.