Trabalho Fluxo Caixa

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Plan1Projeo e Anlise de Fluxo de CaixaDadosAno0123/4/5/6/7/8/910Investimentos R$ mil200,000,000.00Produo Unidds\ano30,000.0060,000.00120,000.00120,000.00Preo de Venda R$ Unid900Imposto s/Venda10%Matria Prima R$ p/Unid130Mo de Obra Direta R$ mil7,000,000.008,000,000.009,000,000.009,000,000.00Custo Indireto de Fabricao R$ mil3,000,000.006,000,000.0012,000,000.0012,000,000.00Depreciao R$ mil5,000,000.0010,000,000.0020,000,000.0020,000,000.00Valor Residual Depreciao R$ mil25,000,000.00Despesas de Administrao R$ mil2,000,000.003,000,000.004,000,000.004,000,000.00Despesas Comerciais R$ mil1,000,000.002,000,000.005,000,000.005,000,000.00Imposto de Renda25%TMA15%Composio Fluxo de CaixaEventosAno0123/4/5/6/7/8/910Investimento Inicial(200,000,000.00)Vendas Brutas27,000,000.0054,000,000.00108,000,000.00108,000,000.00Impostos s/Venda(2,700,000.00)(5,400,000.00)(10,800,000.00)(10,800,000.00)Vendas Lquidas24,300,000.0048,600,000.0097,200,000.0097,200,000.00C.P.V(18,900,000.00)(31,800,000.00)(56,600,000.00)(56,600,000.00)Matria-Prima(3,900,000.00)(7,800,000.00)(15,600,000.00)(15,600,000.00)Mo-de-Obra(7,000,000.00)(8,000,000.00)(9,000,000.00)(9,000,000.00)Custo Inidireto de Fabricao(3,000,000.00)(6,000,000.00)(12,000,000.00)(12,000,000.00)Depreciao(5,000,000.00)(10,000,000.00)(20,000,000.00)(20,000,000.00)Lucro Bruto5,400,000.0016,800,000.0040,600,000.0040,600,000.00Despesas Administrativas(2,000,000.00)(3,000,000.00)(4,000,000.00)(4,000,000.00)Despesas Comerciais(1,000,000.00)(2,000,000.00)(5,000,000.00)(5,000,000.00)Total Despesas(3,000,000.00)(5,000,000.00)(9,000,000.00)(9,000,000.00)Lucro Operacional2,400,000.0011,800,000.0031,600,000.0031,600,000.00Imposto de Renda(600,000.00)(2,950,000.00)(7,900,000.00)(7,900,000.00)Lucro Lquido1,800,000.008,850,000.0023,700,000.0023,700,000.00Depreciao5,000,000.0010,000,000.0020,000,000.0020,000,000.00Valor Residual Depreciao25,000,000.00Total Fluxo de Caixa6,800,000.0018,850,000.0043,700,000.0068,700,000.00Demonstrao Grfica Fluxo de CaixaAnlise Investimento - PaybackInitial Investment$200,000,000Initial Investment$200,000,000Payback Mdio200,000,000.00200,000,000.00Payback Mdio=5.00anos16,800,00016,800,000115,913,04315,913,0431400,250,000.0040,025,000.00218,850,000225,650,0002214,253,308220,166,352210343,700,000369,350,0003328,733,459348,899,8113443,700,0004113,050,0004424,985,617473,885,4284Payback Efetivo543,700,0005156,750,0005521,726,623595,612,0515643,700,0006200,450,0006618,892,7166114,504,7676Invest.(200,000,000.00)743,700,0007244,150,0007716,428,4497130,933,2167Ano16,800,000.00(193,200,000.00)843,700,0008287,850,0008814,285,6088145,218,8238218,850,000.00(174,350,000.00)943,700,0009331,550,0009912,422,2679157,641,0919343,700,000.00(130,650,000.00)1068,700,00010400,250,000101016,981,58910174,622,68010443,700,000.00(86,950,000.00)111111111111543,700,000.00(43,250,000.00)121212121212643,700,000.00(0.99)131313131313743,700,000.00Payback Efet.=5.99anos141414141414843,700,000.00151515151515943,700,000.001068,700,000.00Payback DescontadoFluxo de CaixaTx.DescontoFCx.DescontadoSaldo510This finds the year that is equal to or less than the initial investmentAno0(200,000,000.00)1.00(200,000,000.00)(200,000,000.00)156750000174,622,679.95This looks up the amount accumulated for the year above16,800,000.000.875,913,043.48(194,086,956.52)218,850,000.000.7614,253,308.13(179,833,648.39)2004500000This is the accumulation for the next year343,700,000.000.6628,733,459.36(151,100,189.04)4370000016,981,589.31This is the cash flow for the year in which payback is achieved443,700,000.000.5724,985,616.83(126,114,572.20)$43,250,00025,377,320.05543,700,000.000.5021,726,623.33(104,387,948.87)643,700,000.000.4318,892,715.94(85,495,232.93)0.991.494743,700,000.000.3816,428,448.64(69,066,784.28)Payback5.99Payback0843,700,000.000.3314,285,607.52(54,781,176.77)943,700,000.000.2812,422,267.41(42,358,909.36)1068,700,000.000.2516,981,589.31(25,377,320.05)Payback Desc0.00anosValor Presente Liq (VPL)VPL =(25,377,319.90)

Plan1

Investimento InicialAno 1Ano 2Ano 3 10

Plan1 (3)Projeo e Anlise de Fluxo de Caixa-BDadosAno0123/4/5/6/7/8/910Investimentos R$ mil250,000,000.00Produo Unidds\ano30,000.0060,000.00120,000.00120,000.00Preo de Venda R$ Unid750Imposto s/Venda10%Matria Prima R$ p/Unid120Mo de Obra Direta R$ mil6,000,000.006,000,000.008,000,000.008,000,000.00Custo Indireto de Fabricao R$ mil4,000,000.004,000,000.004,000,000.004,000,000.00Depreciao R$ mil6,250,000.0012,500,000.0025,000,000.0025,000,000.00Valor Residual Depreciao R$ mil31,250,000.00Despesas de Administrao R$ mil2,000,000.003,000,000.004,000,000.004,000,000.00Despesas Comerciais R$ mil1,000,000.002,000,000.003,000,000.003,000,000.00Despesas FinanceiraImposto de Renda25%TMA5%Composio Fluxo de CaixaEventosAno0123/4/5/6/7/8/910Investimento Inicial(250,000,000.00)Vendas Brutas22,500,000.0045,000,000.0090,000,000.0090,000,000.00Impostos s/Venda(2,250,000.00)(4,500,000.00)(9,000,000.00)(9,000,000.00)Vendas Lquidas20,250,000.0040,500,000.0081,000,000.0081,000,000.00C.P.V(19,850,000.00)(29,700,000.00)(51,400,000.00)(51,400,000.00)Matria-Prima(3,600,000.00)(7,200,000.00)(14,400,000.00)(14,400,000.00)Mo-de-Obra(6,000,000.00)(6,000,000.00)(8,000,000.00)(8,000,000.00)Custo Inidireto de Fabricao(4,000,000.00)(4,000,000.00)(4,000,000.00)(4,000,000.00)Depreciao(6,250,000.00)(12,500,000.00)(25,000,000.00)(25,000,000.00)Lucro Bruto400,000.0010,800,000.0029,600,000.0029,600,000.00Despesas Administrativas(2,000,000.00)(3,000,000.00)(4,000,000.00)(4,000,000.00)Despesas Fiancerias0.00.00.00.0Despesas Comerciais(1,000,000.00)(2,000,000.00)(3,000,000.00)(3,000,000.00)Total Despesas(3,000,000.00)(5,000,000.00)(7,000,000.00)(7,000,000.00)Lucro Operacional(2,600,000.00)5,800,000.0022,600,000.0022,600,000.00Imposto de Renda0.0(1,450,000.00)(5,650,000.00)(5,650,000.00)Lucro Lquido(2,600,000.00)4,350,000.0016,950,000.0016,950,000.00Depreciao6,250,000.0012,500,000.0025,000,000.0025,000,000.00Valor Residual Depreciao31,250,000.00Total Fluxo de Caixa3,650,000.0016,850,000.0041,950,000.0073,200,000.00Demonstrao Grfica Fluxo de CaixaAnlise Investimento - PaybackInitial Investment$250,000,000Initial Investment$250,000,000Payback Mdio250,000,000.00250,000,000.00Payback Mdio=6.5anos13,650,00013,650,000113,476,19013,476,1901387,350,000.0038,735,000.00216,850,000220,500,0002215,283,447218,759,637210341,950,000362,450,0003336,237,987354,997,6243441,950,0004104,400,0004434,512,369489,509,9934Payback Efetivo541,950,0005146,350,0005532,868,9235122,378,9165641,950,0006188,300,0006631,303,7366153,682,6526Invest.(250,000,000.00)741,950,0007230,250,0007729,813,0827183,495,7347Ano13,650,000.00(246,350,000.00)841,950,0008272,200,0008828,393,4118211,889,1458216,850,000.00(229,500,000.00)941,950,0009314,150,0009927,041,3449238,930,4899341,950,000.00(187,550,000.00)1073,200,00010387,350,000101044,938,45010283,868,93910441,950,000.00(145,600,000.00)111111111111541,950,000.00(103,650,000.00)121212121212641,950,000.00(61,700,000.00)131313131313741,950,000.00(1.47)Payback Efet.=7.5anos141414141414841,950,000.00151515151515941,950,000.001073,200,000.00Payback DescontadoTMATMA5%10%Fluxo de CaixaTx.DescontoFCx.DescontadoSaldoTx.DescontoFCx.DescontadoSaldo79This finds the year that is equal to or less than the initial investment00(250,000,000.00)1.0000(250,000,000.00)(250,000,000.00)1.0000(250,000,000.00)(250,000,000.00)230250000238,930,488.91This looks up the amount accumulated for the year above13,650,000.000.95243,476,190.48(246,523,809.52)0.90913,318,181.82(246,681,818.18)216,850,000.000.907015,283,446.71(231,240,362.81)0.826413,925,619.83(232,756,198.35)272200000283,868,939.07This is the accumulation for the next year341,950,000.000.863836,237,987.26(195,002,375.55)0.751331,517,655.90(201,238,542.45)4195000044,938,450.16This is the cash flow for the year in which payback is achieved441,950,000.000.822734,512,368.82(160,490,006.74)0.683028,652,414.45(172,586,128.00)$19,750,00011,069,511.09541,950,000.000.783532,868,922.68(127,621,084.05)0.620926,047,649.50(146,538,478.49)641,950,000.000.746231,303,735.89(96,317,348.16)0.564523,679,681.37(122,858,797.13)0.4710.2741,950,000.000.710729,813,081.80(66,504,266.36)0.513221,526,983.06(101,331,814.07)Payback7.471Payback9.2841,950,000.000.676828,393,411.24(38,110,855.13)0.466519,569,984.60(81,761,829.47)941,950,000.000.644627,041,344.04(11,069,511.09)0.424117,790,895.09(63,970,934.38)1073,200,000.000.613944,938,450.1633,868,939.070.385528,221,768.79(35,749,165.59)Payback Desc9.2anosValor Presente Liq (VPL)VPL 1 =(33,868,939.07)VPL 2 =35,749,165.59TMA 15%VPL 1(33,868,939.07)Representa =48.64961382%2.432480691%7.4324806911%TMA 210%VPL 2(35,749,165.59)Representa =51.35038618%2.567519309%7.4324806911%5%Total(69,618,104.66)100.00000000%TIR=7.20%

Plan1 (3)

Investimento InicialAno 1Ano 2Ano 3 10

Plan1 (4)Projeo e Anlise de Fluxo de Caixa-CDadosAno0123/4/5/6/7/8/910Investimentos R$ mil200,000,000.00Produo Unidds\ano30,000.0060,000.00120,000.00120,000.00Preo de Venda R$ Unid900Imposto s/Venda10%Matria Prima R$ p/Unid130Mo de Obra Direta R$ mil7,000,000.008,000,000.009,000,000.009,000,000.00Custo Indireto de Fabricao R$ mil3,000,000.006,000,000.0012,000,000.0012,000,000.00Depreciao R$ mil5,000,000.0010,000,000.0020,000,000.0020,000,000.00Valor Residual Depreciao R$ mil25,000,000.00Despesas de Administrao R$ mil2,000,000.003,000,000.004,000,000.004,000,000.00Despesas Comerciais R$ mil1,000,000.002,000,000.005,000,000.005,000,000.00Despesas FinanceiraImposto de Renda25%TMA5%Composio Fluxo de CaixaEventosAno0123/4/5/6/7/8/910Investimento Inicial(200,000,000.00)Vendas Brutas27,000,000.0054,000,000.00108,000,000.00108,000,000.00Impostos s/Venda(2,700,000.00)(5,400,000.00)(10,800,000.00)(10,800,000.00)Vendas Lquidas24,300,000.0048,600,000.0097,200,000.0097,200,000.00C.P.V(18,900,000.00)(31,800,000.00)(56,600,000.00)(56,600,000.00)Matria-Prima(3,900,000.00)(7,800,000.00)(15,600,000.00)(15,600,000.00)Mo-de-Obra(7,000,000.00)(8,000,000.