Dissertação de Mestrado em Economia AgráriaThis research aimed to determine the financial value of the Mossurize forest taking into account the benefits generated by its values of direct use (value of commercial species) and indirect use (carbon sequestration). For this, the existing species in the forest were identified, the horizontal structure, the amount of stored carbon, the financial value of stored carbon and commercial species were determined. The horizontal structure of the forest was determined through the parameters of species dominance, abundance, frequency, the importance value index and the diversity indexes of Shannon and Simpson; the amount of carbon was obtained based on the IPCC equation (2003); the financial value of commercial species and carbon was determined using the discounted cash flow method VAL applying a discount rate of 10%. The most dominant species in the forest were Brachystegia spiciformis, Julbernardia globiflora, Diplorhynchus condylocarpon, Brachystegia glaucescens and Millettia stuhlmannii. Of the commercial species existing in the forest, the largest revenue was obtained from Brachystegia spiciformis since it was the one that contributed most in terms of commercial volume in the forest. A value of US 23,858,973.89wasobtainedfortimberproducts.Theforestaccumulatedatotalamountofcarbonof17.8ton/ha,whichcorrespondedtoanNPVofUS 19,653,270.34 for the entire forest. The financial value of the Mossurize forest was US 43,512,244.23.(TRADUC\cA~ONOSSA)ApresentepesquisatevecomoobjectivodeterminarovalorfinanceirodaflorestadeMossurizetendoemcontaosbenefıˊciosgeradospelosseusvaloresdeusodirecto(valordasespeˊciescomerciais)edeusoindirecto(Sequestrodecarbono).ParatalIdentificou−seasespeˊciesexistentesnafloresta,determinou−seaestruturahorizontal,aquantidadedecarbonoarmazenada,ovalorfinanceirodocarbonoarmazenadoedasespeˊciescomerciais.Aestruturahorizontaldaflorestafoideterminadaatraveˊsdospara^metrosdomina^nciadasespeˊcies,aabunda^ncia,afreque^ncia,oıˊndicedevalordeimporta^nciaeosıˊndicesdediversidadedeShannoneSimpson;aquantidadedocarbonofoiobtidacombasenaequac\ca~odoIPCC(2003);ovalorfinanceirodasespeˊciescomerciaisedocarbonofoideterminadopelomeˊtododefluxodecaixadescontadoVALaplicandoumataxadedescontode1023.858.973,89. A floresta acumulou uma quantidade total de carbono de 17,8 ton/ha, o que correspondeu a um VAL de US19.653.270,34paratodafloresta.OvalorfinanceirodaflorestadeMossurizefoideUS43.512.244,2