MORAIS, T. G. B.; MORAIS, Thyago Gleyson B. de.
Résumé:
The search for competitiveness in the globalised market is driving the creation of new
businesses, anchored at original ideas and innovative strategies. However, in the
business world boldness and creativity must be balanced with planning, so that the ideas
are not lost to disorganization and lack of vision of the market. In this sense, it’s
highlighted the importance of the Business Plan at the time to start a business. This
feature enables both a realistic prospect of the possibilities and limitations proposed in
the business, so as to make it resistant to the initiatives competitors, but also opens
space for thinking about the feasibility of the idea in the context in which it aims to be
achieved. Given this framework, this work has as its main objective the establishment of
a Business Plan for the opening of Hostel "Toca do Tranquilo," on the beach of Pipa
(NR). Through field research, coupled with the literature search, we find the strengths
and weaknesses of the proposed venture, in addition to its potential and threats. It was
also prepared an economic-financial plan to calculate the economic viability of the
investment. The results of research led us to conclude the unfeasibility of the venture,
due to the high cost of its implementation, the host market saturated the region of Pipa
and lower rates of return set. These findings attest to the importance of the Business
Plan as a tool able to provide the economic viability of a new venture.