ATPS Financeira e Orçamentária FINAL

7/24/2019 ATPS Financeira e Oramentria FINAL

1/20

UNIVERSIDADE ANHANGUERA UNIDERPADMINISTRAO

RODRIGO SANTOS DA SILVEIRA RA: 7932703894MARIANA ALVES CENTENO RA: 434806

MARCUS VINICIUS PORTO TAVARES RA: 426831SUSANA LEONORA ARO!A "ICHTNER RA: 104##00214

ELISANGELA DE SOU!A ARRETO RA: 409421

$ESSICA RUNA DA SILVA SEGURA RA: 2840292322

ATIVIDADE PR%TICA SUPERVISIONADA:ADMINISTRAO "INANCEIRA E ORAMENT%RIA

PORTO ALEGRE&RS201#


2/20

UNIVERSIDADE ANHANGUERA UNIDERPADMINISTRAO

RODRIGO SANTOS DA SILVEIRA RA: 7932703894MARIANA ALVES CENTENO 434806

MARCUS VINICIUS PORTO TAVARES 426831SUSANA LEONORA ARO!A "ICHTNER RA: 104##00214

ELISANGELA DE SOU!A ARRETO RA: 409421$ESSICA RUNA DA SILVA SEGURA RA: 2840292322

ATIVIDADE PR%TICA SUPERVISIONADA:ADMINISTRAO "INANCEIRA E ORAMENT%RIA

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3/20

SUMRIO

1 INTRODUO>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>3

2 CONCEITO>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>4

3 I.'?.'@( , .;-, /,)'. ( ;,.(>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>#3>1 ./, 1>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>6

4 TABAS SELIC DE 1#&09&2014 A 1#&09&2014>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>8

# INVESTIMENTOS EM AES NA COMPANHIA %GUA DOCES>>>>>>>>>>>>>>>>>>>>>>>>>>9

6 MODELO DE GORDON>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>12

6>1 M,, D. O'(;., D. C(-(* S.; R/,/>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>13

7 CUSTO DE OPORTUNIDADE>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>14

CONSIDERAES "INAIS>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>18

RE"ERNCIAS ILIOGR%"ICAS:>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>>19


4/20

3

1 INTRODUO

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5/20

4

2 CONCEITO

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6/20

#

3 Interferncia do tempo o!re a moeda

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7/20

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8/20

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9/20

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13/20

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A MODE,O DE @ORDON

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15/20

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4 130>00000 0#921 76>97300

# 130>00000 0#194 76>88200 114>3#220 36>#1020

#71>76100


17/20

16

P',., 2 "VPA 10 "VPA 1 & 1W X VP M( D./, P(', CV h & [

*no 4'$&o De Cai&a

1 180>00000 09091 163>63800 CV 36>81#60 & 123>42620 > 100 29832 180>00000 08264 148>7#200

3 180>00000 07#13 13#>23400

4 130>00000 06830 88>79000

# 130>00000 06209 80>71700 123>42620 36>81#60

617>13100

Uti'iHar a 4orm$'a @ordanb 1#

R" 8

RM 16

[/ R" W b RM R"X

[/ 8 W 1# 16 8X

[/ 8 W 1# > 8[/ 8 W 12 20

P(//, 3

>roGeto + >roGeto >roGeto J

*no , De:io >adr% , De:io >adr%o , De:io >adr%o

1 200 12 1#0 34 2#0 10

2 300 17 300 41 380 3#

3 400 21 4#0 27 430 #4

4 #00 20 ##0 30 640 68

# 600 23 670 20 720 62

TOTAL 2000 93 2120 1#2 2420 229

>rofeto +

PL '.,', ./-.'(,

B g VPL 2000 400


18/20

17

N #

h ./, -(',

J g h 93 186 #

CV h > 100 186 0046# > 100 46#

B 400

>roGeto

PL '.,', ./-.'(,

B g VPL 2120 424N #

h ./, -(',

J g h 424 84 8

#

>roGeto J

PL '.,', ./-.'(,B g VPL 2420 484

N #

h ./, -(',

J g h 229 4#8

#

O -',., ! .; ;( '.()*(. ;(,' ;(/ .* ./' ./.>


19/20

18

CONSIDER*=ES 4IN*IS

D(. . , F. ?, .J-,/, -,.;,/ K.' F. ( A;/'(, "(.'( .

O'(;.'( ,/ (/ ((/ -,.' .?' , /.//, . ( ((=.; ,;-.( . ;(,'=(K(, .; '.*(, (/ .;(/ -'./../ , ;.'(, (, -,, F. ,'( ( .;-'./( ;(/

.?.. . ./.* =('(, (//; /( /,)'.@( ;./;, .; .;-,/ . ;((/ ,

'.-.(/>


20/20

19

RE4ERKNCI*S 6I6,IO@R4IC*S(

E'a!ora%o De Um Oramento De Capita'> D/-,.* .;:+-:&&?(;(.>)'&A;)../&&-?&',`./,`?(1>-?> A.//, .;: 21 . ()' . 2014>

GROPPELLI A> A> NI[A[HT E+/(> A;/'(, "(.'(> 3> .> S, P(*,:S('(( 2010^+-/:&&,/>=,,=*.>,;&/-'.(/+..&]a.f0A,*JIRB2[1Hc1RTR"VTROa1UUB+2SK![ci-TBj+*.`USk=0l> A.//, .;: 20 ()'> 2012>

HO$I M(/(a(K> *dminitra%o financeira e orament5ria( matem5tica financeiraap'icadaL etrat9ia financeiraL oramento emprearia'> 7> .> S, P(*,: A*(/2008>

P,'(* E(, "./ T-(/ , A;/'(,' "(.', D/-,.* .;:+-:&&mmm>-,'(*.((,>,;>)'&(;/'((,&('=,/&11860&?,./-(/,(;/'(,'?(.',> A.//, .;: 1# ;(> 2014>

S/.;( . A;*(, . C/,/> D/-,.* .;:+-:&&('F,/>(;(>)'&.(&3/.;./'.&CCO&(*(04>-?> A.//, .;: 20 ;(> 2014>

!ANLUCA $*, C/('> S/.;( /, . ; S/.;( . C/.(;.,> D/-,.* .;:+-:&&mmm>-,'(*.,()*(.>,;>)'&.;((/&//.;(/,/>+;> A.//, .;: 10 ;(>2014>

5C.'(* I:Revista de Economia Poltica >22 >3 *&2002->1384#>i.'.a R>Empresas estatais e poltica macroeconmica> R, .$(.', C(;-/ 1987>
http://www.portaleducacao.com.br/administracao/artigos/11860/funcoes-tipicas-do-administrador-financeirohttp://www.portaleducacao.com.br/administracao/artigos/11860/funcoes-tipicas-do-administrador-financeirohttp://arquivos.unama.br/nead/3semestre/CCO/aula04.pdfhttp://www.portaldecontabilidade.com.br/tematicas/sistemacustos.htmhttp://www.portaldecontabilidade.com.br/tematicas/sistemacustos.htmhttp://www.portaleducacao.com.br/administracao/artigos/11860/funcoes-tipicas-do-administrador-financeirohttp://www.portaleducacao.com.br/administracao/artigos/11860/funcoes-tipicas-do-administrador-financeirohttp://arquivos.unama.br/nead/3semestre/CCO/aula04.pdfhttp://www.portaldecontabilidade.com.br/tematicas/sistemacustos.htm

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