Economic viability of implementing a microbrewery located in Estância, a tourist attraction in Sergipe

Abstract

Microbreweries, focusing on the production of craft beer, are an excellent opportunity to undertake in the tourism sector. The coast of Sergipe receives many tourists, especially Abaís beach, which does not yet have an agribusiness focused on the artisanal fermented products sector. Therefore, this research analyzed the economic viability of structuring a microbrewery in Estância, state of Sergipe. To this end, a descriptive bibliographical research was carried out based on the available literature on the topic. Tools such as calculations, budgets, construction scope management, project analytical structure and economic feasibility analysis were used. The internal rate of return was calculated, as well as the net present value, payback and profitability index. Approximately R$419,445.00 thousand reais were needed to implement the microbrewery. However, the return on investment will only occur from the fourth year onwards. The Project Analytical Structure facilitated the understanding of the stages of implementing the microbrewery. Therefore, it was concluded that it is viable to open a microbrewery in Estância/Sergipe, a tourist location.