Estudo da viabilidade econômica e financeira da abertura de uma clínica/consultório odontológico no município de Vera Cruz/RS.

Abstract

Financial and economic analysis is extremely important and integrates business planning to help you find the best investment alternative at the lowest risk. This is based on comparative analysis of the amount of resources coming in and going out, resulting in a profitable return, and also in providing positive cash flow. In this sense, the study aimed to determine the amount required for the initial investment, costs, revenues and expenses of the business, prepare the cash flow projection of investments, apply the VPL, TIR and Payback calculation to analyze the economic viability. and financial support of the projects and verify the viability of the business from the standpoint of a self-employed professional and a legal company. This analysis assumes that the dental professional may choose to pursue the activity individually or may choose to set up a company together with other professionals, thus constituting a dental office and a dental clinic, respectively. However, it is a descriptive study with a qualitative approach to the problem, and data collection was performed through documentary research. The results show that the initial investment amount is R$ 61.329,51 for the dental office and R$ 115.493,49 for the dental clinic. Moreover, it is concluded that business costs are low and the cash flow projection is favorable, revealing a deficit only in the first year of activity for both cases studied. Finally, VPL, TIR and Payback calculations show that the project is viable for both professional and autonomous practice and for the legal society.