Resumo:
Increased environmental awareness and interest in diversifying energy sources, together with
the growing global demand for electricity, are stimulating the production of renewable energy,
including solar photovoltaics. In Brazil, photovoltaic solar energy has stood out because it is
driven by the excellent levels of solar radiation in most of the country. At this juncture,
photovoltaic generation systems are the most widely used renewable sources to mitigate the
financial costs of energy consumption through distributed generation. The aim of this work is
therefore to assess the financial impact on IFSULDEMINAS' annual budgets of the acquisition
and installation of photovoltaic plants under RDC 03/2018. The work was carried out in three
stages. In the first stage, data related to the aforementioned tender was collected, covering the
amount invested, the solar resource, the energy tariff and the other technical specificities at each
of the installation sites. In the second stage, a financial viability analysis was carried out by
structuring the cash flow of each photovoltaic project installed, specifically calculating the
NPV, VA and IRR indicators. In the third stage, the VA obtained on each campus, calculated
in the previous stage, is compared with the average annual budget of the respective campus, in
order to assess the impact on the institution's budget. The main results show that most of the
solar photovoltaic projects installed are viable from a technical-financial and legal perspective,
reducing the institutions' costs and thus having a positive impact on the costing budget.
However, it was observed that the financial viability of solar projects is strongly influenced by
the tariff charged at the installation site. In conclusion, the results obtained can be used to help
public managers make decisions in order to promote budgetary and energy efficiency and the
sustainability actions practiced by these institutions.
