Agriculture plays a key role in the economy and quality of life. How to best employ available resources in order to improve productivity, profitability and sustainability of these processes has been the subject of many studies. This study aims to analyse by multi-index methodology the expected return and risks associated with investment in agribusiness, particularly on what concerns the implantation viability of a vegetable-washing machine. It thus listed the production and maintenance costs of carrot and cucumber cultures, as well as cleaning costs and the profitability and inherent risks of the implementation. Having in mind that this research requires empirical and analytical evidences as well as a case study, a company located in South-eastern Brazil was chosen by means of an applied research. Data from a Minimum Acceptable Rate of Return (MARR) of 6% per year was collected by documental research and semi-structured interviews systematized in a cash flow projected within the respective deadlines. Results indicate an Additional Return Over the Investment (AROI, 16.06%) higher than the MARR for carrots and 14.94% higher for cucumbers. These results show that when a competitive strategy of vegetable cleaning through a machine is employed, with expectation for return in 24 months, the impacts are positive, signalling high profitability and compatible risks with the expected return, reinforcing the soundness of such an investment in agribusiness.
In this article, the topic "Cost analysis in agribusiness, a comparison of temporary soybean, corn and wheat crops" was addressed with the objective of assisting financial and production control in relation to their annual harvests, proposing a comparison of products , so that it is easy to see in which culture the best result is obtained in relation to costs, resulting in an essential Luciano Bendlin et al.
It is an applied research as to its nature, descriptive as to its purpose, case study on the strategy to approach the problem. Based on the farmer's production data, the information and data necessary for structuring the projected cash flow in the respective periods were obtained, using a 10% a day TMA. For the analyzes of risks and returns involved, the Multi-Index Methodology was used. The two tomato crops show a high yield. The confirmation of the values is done through the Monte Carlo simulation using the Crystal Ball software, being considered as uncertain variables, or input variables for the simulation, the quantity 5334 cx / hectare for 6 months of tomato cultivation. Among the two varieties of Tomato analyzed in this work, using ROIA as a base, we obtained a ROIA of 12.70% per year for Alambra and 19.16% per year for Paron, which means that the type Paron gives us a greater financial return.
Os tributos possuem impacto direto tanto nas atividades econômicas de uma empresa, quanto no dia a dia do indivíduo. Torna-se necessário o conhecimento da carga tributária brasileira (CTB) para o exercício da profissão com maior eficácia e eficiência, de modo que a inobservância das normas legais e seus reflexos podem conduzi-lo a um fracasso profissional. A pesquisa foi realizada com objetivo de verificar a percepção dos acadêmicos de ciências sociais aplicadas em relação a carga tributaria brasileira, efetuar uma comparação com os alunos ingressante e concluintes. Por meio da aplicação um questionário aos alunos das fases iniciantes e concluintes dos cursos de Contabilidade, Direito e Administração, obteve-se uma amostra de 213 alunos, destes 120 (56%) iniciantes e 93 (44%) concluintes. Para análise dos dados, foi aplicado teste Mann-Whitney para verificar a diferença entre as médias das respostas. Foi possível verificar que condição de concluinte não interferiu significativamente maiores conhecimentos específicos sobre a carga tributária brasileira em maioria das questões especifica apresentadas. Demonstrou-se haver uma lacuna no conhecimento acerca da carga tributária, o que representa um conhecimento inferior aquele esperado para os alunos próximo de concluir sua formação. Sobre a opinião observou-se que os concluintes possuem uma visão mais negativa em relação aos ingressantes. Doravante, cabe ainda um melhor aprofundamento no assunto e aperfeiçoamento dessa reflexão.
The present article analyzed the return and risk bound to the execution of coating in mortar, from the two possibilities of execution, being mechanically designed or manually, plated by hand. The main difference between the two mortars is in the execution process, being the hand-plated mortar made by the mason with the aid of a spoon, allowing the application and the closing of the mortar, already for the execution of the projected mortar uses mechanical equipment to apply the mortar to the substrate. It is an applied research as to its nature, descriptive as to its purpose, case study on the strategy to approach the problem. For the development of this research was assumed a commercial / residential venture, which will be coated with industrialized mortar, with an estimated demand of 9,497 m² or 189,94 m³ and estimated 20 days of service execution per month. As for productivity, for the projected mortar coating, will run 60.00 m² per day and worked 5 hours / day. As for the productivity of the coating of hand-plated mortar, will run 20.00 m² per day and worked 8 hours / day. Regarding the composition of costs for services and labor, the unit costs of the SINAPI Reference Worksheet (National System of Prices and Indices for Civil Construction), of the period of preparation in August / 2018, were used. the information and data necessary for structuring the projected cash flow in the respective periods (24 months), using a TMA of 8% pa For the analyzes of risks and returns involved, the Multi-Index Methodology was used. The two executive methods have a high return. The confirmation of the values is based on the Monte Carlo simulation using the Crystal Ball software, which is considered as uncertain variables, or input variables for the simulation, the quantity 9,497 m² of coating for 24 months of execution.
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