摘要：This paper deals with the economic and financial feasibility of a project to implement cold storage and classification facilities for apple production in Serrana region of Santa Catarina (Brazil). In that region there is a current storage deficit of around 52% of total local production. In our feasibility project, we consider three different amounts of investments which result in an increase of 50% in local storage and classification capacity and amount approximately R$ 67 million in a time span of 20 years. The NPV was positive for occupations up 60% and the IRR lies over 20% per year assuming a usage of installed capacity of 100% and between 15 and 20% for a utilization rate of 80%. Finally, the breakeven point for the investments indicates a minimum use of total capacity of 43% for the larger plant and 57% for the smaller plant.
