Análise de viabilidade econômica na compra de caminhão para uma empresa do ramo madeireiro

Abstract

This study focuses on a small-sized company in the timber industry headquartered in Barretos, São Paulo, Brazil, which operates in the purchase and sale of eucalyptus firewood used by industries as an energy source in boilers, as well as in the trade of logs supplied to regional sawmills. For several years, the company has faced a significant logistical challenge: the difficulty of finding and retaining outsourced truck drivers in the region, which limits delivery volumes and, consequently, reduces revenue. Currently, the company sells approximately 2,500 st (steres) of firewood per month but could expand this volume if it had its own fleet, reducing dependence on outsourced freight. To address this bottleneck, the acquisition of a company-owned truck is being evaluated. In this sense, the objective of this study is to evaluate the economic and financial feasibility of acquiring a truck for timber transport, based on real data from a company in the interior of São Paulo, using the Net Present Value (NPV), Profitability Index (PI), and Payback Period tools. Methodologically, this is an applied, quantitative study in which the fixed and variable costs of the operation were surveyed and the aforementioned investment analysis tools were applied in two scenarios, one optimistic and one pessimistic. The results showed that the monthly operating cost of the unit would be R$ 42,314.36 in the optimistic scenario and R$ 53,164.93 in the pessimistic one, both lower than the average monthly expense of approximately R$ 65,000.00 currently spent on freight per truck. The NPV was R$ 1,409,697.37 in the optimistic scenario and R$ 887,191.75 in the pessimistic one, indicating the feasibility of the investment. The Payback occurred in approximately 9 months in the optimistic scenario and 17 months in the pessimistic one, short periods compared to the 84-month horizon analyzed, while the PI was 2.37 and 1.86, respectively, demonstrating that each R$ 1.00 invested returns more than the amount applied. It is concluded that the acquisition of the truck is economically viable and that the use of managerial investment analysis tools is essential to transform an intuitive decision into a data-driven choice, contributing to the financial health, competitiveness, and sustainability of the business.