Estudo da viabilidade econômica da implantação e ampliação de um processo de produção de fertilizantes

Abstract

This work contributed to the knowledge acquisiton and decision-making about the instalation and expansion of a fertilizer production line for the company named Empresa A. Firstly it became necessary to know and understand the complexity of the products and their forms of production, which turned out to be products of simple manufacture. Parallel and concurrently with the main objective, studies for contracting tax calculations, legislation involving fertilizer production, and market costing were necessary to improve the accuracy of the calculations. Both the granulated fertilizer and the liquid showed high effectiveness and ease of use, however, the liquid fertilizer, through the researches, showed to be more effective in relation to the greater solubility and absorption by the plants, being a key factor in the decision of this work. In terms of cost, even though they were made by different means of production, although the series of investment values, at no final moment, registered a difference of 1.7% between the production costs of both lines.