Marcio Alves Sousa

This work is intended to analyze the financial viability of the business called CAPAN, through financial indicators that be used often for experts in financial analyses.
This indicators is minimum rate of attractiveness - MRA, net present value – NPV, Payback period, internal rate of return – IRR, modified internal rate of return – MIIR, earning of tax, interests, depreciations and amortizations – EBITDA, break even point – BEP and operating profit margin.
The CAPAN, will have as its focus the provision of advisory services in manufacture of frozen organic loaves, where was developed a model of services package that answered the nowadays needs between the merchant and manufacturer of baking, according to researches elaborated in the sector.
The services package has as focus to develop the advisory in the model Turn Key, in other words, the advisory since the conception of the productive needs client until deliver the factory plant or baking center in full capacity of manufacture, for this services package advisory, it called Pilot Project.
Inside this advisory Turn Key, the Pilot Project contains verification of client’s needs, available physic space, elaboration of plan e projects, works monitoring of construction, equipment selection, equipment installation monitoring, team training to baking work for the client, tests and startup of manufacture of the factory plant or baking center, elaboration of loaves’ recipes, finally, all the process that client need to acquire know how, without need to develop or research baking technologies to have the frozen organic loaves manufacture.
In this services package is possible to know in advance the costs of project elaboration, factory plant building, as well as predict the amount and costs of inputs and raw material, and the costs of hiring employees.
Therewith, there will be a lasting partnership relationship between clients and CAPAN in order to bring health to the population’s table and generate growth for the both involved.