Avaliação de projectos de investimento: impacto económico - financeiro da modernização dos equipamentos para a melhoria da prestação de serviços aos clientes; o caso da SERVITRADE - Serviços, Investimentos e Trading, LDA

Abstract

It is widely held that modernization plays an essential role in the performance economic and financial situation of the company. However, one is often left with the feeling of whereas this statement refers without distinction to economic growth in general, competitiveness of national economies, competition, profitability, survival and growth of individual companies. Hence the need to accurate empirical information. In this research, an attempt was made to contribute to a better knowledge of this issue, thus establishing as the main objective assess the extent to which the high investments made in the search for new modernized equipment technologies contribute to organizational success over the period [2006-2010], safeguarding the expectations of its customers. THE analysis has as conceptual framework the current reference approaches on the thematic innovation and its impact on economic and financial performance, developing a theoretical support, corroborated by an empirical support that allows identifying the factors determinants of innovation in performance and assess the economic and financial impact of this modernization in the company. The main reason that led me to develop a work subordinated to this theme, was the interest of awakening in the academic community, business and society in general about the need for organizations be concerned with the modernization and continuous improvement of their equipment of work, as a differential factor in the search for organizational success. To that end, using theoretical and empirical studies presented here, and financial analysis proposed by Santos (1981) and Silva & Matos (1989), an analysis of the evolution of main economic and financial indicators in the period under study. Allied to studies theoretical and empirical data presented, the results obtained in 2010 (RCP = 145.26%, ROI = 15.11%, RV = 9.92% and RAT = 0.98) show that modernization has an impact positive impact on the economic and financial performance of Servitrade, Lda, over the period analyzed. The investment in construction equipment proved to be quite significantly for the evolution of sales and increase in the expected result.(Nossa Tradução)