Análise da viabilidade econômico-financeira para a criação de um centro esportivo para a prática de Padel no município de Nova Prata-RS

Abstract

This study analyzed the economic and financial viability of a sports center located in Nova Prata-RS, with a focus on padel tennis. The company studied aims to meet the growing demand for this sport in the region. The central research problem was: "What is the economic and financial viability of setting up a sports center for the practice of padel in the municipality of Nova Prata-RS?" This question guided the analysis of different revenue, expenditure and profitability scenarios. In general, the objectives were to assess whether the sports center is financially viable and, if so, under what conditions. The research method involved analyzing financial data, projected scenarios and business strategies. The results showed that the venture is viable in the optimistic and realistic scenarios. In the optimistic scenario, gross revenue in the first year was R$769.080,00, with a net profit of R$681.635,60 after tax deductions, resulting in an Internal Rate of Return (IRR) of 119.18% and a Net Present Value (NPV) of R$758.878,53. In the realistic scenario, with a conservative approach, gross revenue in the first year was R$576.810,00, generating a net profit of R$516.591,04 after tax deductions, with an Internal Rate of Return (IRR) of 44.23% and a Net Present Value (NPV) of R$202.287,23 over five years, exceeding the initial investment of R$205.000,00. In addition, the opportunity cost of 12.75% was taken into account in the analysis, ensuring informed decision-making. Following the results obtained, the recommendations consisted of maintaining high quality service, focusing on operational efficiency and seeking strategic partnerships. It was concluded that the objectives were achieved, demonstrating that the sports center can prosper financially and strengthen its position in the market.