IOSR Journal of Business and Management (IOSR-JBM) e-ISSN: 2278-487X, p-ISSN: 2319-7668. Volume 23, Issue 7. Ser. I (July 2021), PP 10-22 www.iosrjournals.org DOI: 10.9790/487X-2307011022 www.iosrjournals.org 10 | Page Financial Feasibility Analysis of the Cultivation and Processing Of Salsa Cassava - Case Study in BELA Vista Do TOLDO - SC Luciano Bendlin Mauri Gustavo Salomon Marcelle da Rosa Menezes Werka University of Contestado – UnC – Doctoral/Masters in Administration Program Abstract: Background: The article aims to analyze the economic viability of the production of parsley cassava in a rural property located in the municipality of Bela Vista do Toldo – SC which is located in the northern plateau of Santa Catarina. The estimated production of parsley cassava is 16,500kg per ha, being a 12-month long cycle crop) Materials and Methods: The methodology adopted as nature was applied research, with descriptive objective and case study in approaching the problem. The cultivation information was carried out on a property located in the interior of the Municipality of Bela Vista do Toldo, in the locality of Lagoa do sul, and cultivation data were collected and used for cash flow formation and the AMR (Average Rate) was used as a basis. of Attractiveness) the value of 3% pa For the analysis of risk and return, the multi-index methodology was used. Results: After the analysis of the three marketing methods, dirty parsley parsley, washed parsley parsley, washed parsley parsley on the 500gr tray, and in the comparison between crops, other factors such as marketing and market should be taken into account, which is why the parsley dirty parsley presented a ROIA value of 0.68%, Cassava parsley washed 0.41%, Conclusion: With the realization of three possible methods of commercialization of the parsley cassava, it can be seen that the cost of parsley cassava is relatively low due to the fact that the use of pesticides is relatively low and little mechanized. Most of the processes are carried out manually, such as planting, weeding and harvesting. The cost of parsley parsley to be sold needs to have an added value, such as only washed or, as suggested, sold in 500gr trays, generating a pleasant appearance for the consumer. The cost analysis was positive for all marketing methods, but in comparison between them it can be said that washed cassava has a high investment because it needs structure for machinery and employees to carry out the washing process, making it a product with high cost and it can be seen in the indicators that the washed parsley cassava is very similar to the dirty cassava, in which it is sold directly from the harvest to the processing industry. The third method, which is the parsley parsley in the 500gr tray, which uses the washed and selected parsley parsley inserted in a tray destined for the correct portion for consumption, presents expressiveness in the indicators making it more profitable and with a reduction of risks for the producer, according to if on the indicators, Key Word: Multi-index analysis, Monte Carlo, Mandioquinha-salsa, economic feasibility. --------------------------------------------------------------------------------------------------------------------------------------- Date of Submission: 19-06-2021 Date of Acceptance: 04-07-2021 --------------------------------------------------------------------------------------------------------------------------------------- I. Introduction The culture known in various parts of Brazil as celery potato, baroa potato, potato fúza, potato chicken, parsley potato, Swiss potato, baron, baroa, carotote, yellow carrot, parsley, originated in the Andes region, has become a product much appreciated by Brazilians and also produced in a large part of Brazil (PÁDUA, 2010);(SANTOS,1998). Cassava is a product cultivated in a rudimentary way, using a lot of labor, being one of the main reasons for it to be inserted in family farming as a supplement to income, which is why the cultivation has a long cycle, taking 12 months from planting to harvest. making it a product with a slow economic turn. Concerning marketing, the parsley has a very peculiar characteristic in its flavor and also presents rich nutrients that make it up with its high calcium content, its level of iron, potassium, proteins, carbohydrates, fiber and ascorbic acid. It highly recommends for lactating women, children, the elderly, people who have recently undergone surgery and are in recovery and sick, children's diet, athletes and not to mention its pleasant flavor and easy ingestion. (FURLAN, 2016) (Almeida, 2000) The economic viability of an agricultural crop has a degree of importance because a small property needs to have a main source of income crop and several small crops to complement its income, through this