ANÁLISE DE VIABILIDADE ECONÔMICO-FINANCEIRA DE RECEITAS SUSTENTÁVEIS PARA O MERCADO VEGANO E VEGETARIANO

Abstract

The growing demand for sustainable food alternatives has driven the development of products aimed at vegan and vegetarian consumers, fostering new business opportunities within the gastronomy sector. This article aims to analyze the economic and financial feasibility of three plant-based food products — sweet potato burger, cassava risotto, and yam gnocchi — developed by students of the Gastronomy program at Senac Pernambuco College. The research is characterized as an applied case study with an exploratory and quantitative approach. Product specification sheets, cash flow projections, and financial indicators such as Net Present Value (NPV), Internal Rate of Return (IRR), and Payback Period were utilized. The results demonstrated that all products are economically viable, showing positive NPV, IRR above the Minimum Acceptable Rate of Return (MARR), and payback periods of less than three years. The analysis also included price formation using the mark-up method, adapted to the reality of micro-entrepreneurs. The sweet potato burger stood out with the highest profitability (IRR of 88.75%) and an NPV of R$ 4,263.04. The cash flow projection proved essential for anticipating seasonality and working capital requirements. It is concluded that investment in plant-based products can be profitable when supported by sound technical-operational planning and efficient financial management. The study contributes to the dialogue between sustainable food and finance, promoting interdisciplinarity between gastronomy and management.