Estudo de caso : avaliação da viabilidade econômica da migração para o ACL em uma indústria alimentícia de Pernambuco

Abstract

With the increasing liberalization of the energy market in Brazil, the Free Contracting Environment (ACL) has emerged as an attractive alternative to the Regulated Contracting Environment (ACR), allowing companies to negotiate directly with suppliers, which can result in significant cost savings. However, this transition requires a careful technical and financial feasibility analysis. This case study aims to assess the feasibility of migrating a food industry located in Garanhuns-PE from the ACR to the ACL, applying tools such as Net Present Value (NPV), Internal Rate of Return (IRR), and the tariff breakeven point. The analysis was conducted based on consumption data from 12 billing cycles, considering the costs of joining the ACL, sectoral charges, and possible price fluctuations. The results showed that, while the ACL offers potential savings and greater contractual flexibility, it also presents challenges related to price volatility and the need for efficient contract management. It is concluded that the migration is economically viable for the industry, provided there is effective risk management and proper financial planning, contributing to the discussion about the migration to the free energy market in Brazil.