Financial plan of a microbrewery artesanal, Maranhão

Abstract

The Brazil is the third largest beer producer in the world, exceeding one billion beers/year, leading the brazilian to consume different labels and create the habit of producing his own beer innovating in the flavors and presentation of the drink. Therefore, the entrepreneur in this field must foresee the difficulties of the market and change their strategic movements to survive and have good returns on the invested capital. This work consisted of a financial plan approach to evaluate the economic and financial feasibility of a small microbrewery in the city of São Luís - Maranhão. A descriptive bibliographic research and a case study of an implantation of an artisanal microbrewery with a qualitative approach were carried out. Were used tools such as break-even calculation, exercise result demonstration, payback, internal rate of return and creation of alternative scenarios demonstrating the viability of a microbrewery with BrewPub concept.