Análise da viabilidade de abertura de um PUB no município de Delmiro Gouveia – AL

Abstract

The present course conclusion paper has as its theme "Analysis of the feasibility of opening a PUB in the municipality of Delmiro Gouveia – AL". In view of the above, it seeks to conceptualize the economic and financial viability by providing relevant information for the entrepreneur to make an informed decision about the opening of a PUB. In general, the research has a quantitative and qualitative descriptive approach furthermore, a study of a case. The structure was organized through the Business Plan method having as guide the Sebrae 2013 model entitled as "How to elaborate a business plan", the research used financial indicators to analyze the feasibility, also used the Swot Analysis tool to verify strengths, weaknesses, threats and opportunities of the PUB and a questionnaire to obtain information about potential customers and understand about the competitor market.Besides that, there was a simulation of the first three years of operation of the PUB. Thus, after the construction of the document and the analysis, the results indicates that the enterprise has a viable equilibrium point, with a positive internal rate of return and higher than the minimum rate of attractiveness in addition to an acceptable profitability index. Although the PUB has a return on initial capital in 25 months of work appearing negativity, the other indicators are sufficient to estimate the viability of this business.