Dados REFORMA AQUISIÇÃO INCREMENTAL Diagrama & Ponto de Fisher

Aquisição-Reforma
Investimento R$ 10,000.00 R$ 35,000.00 R$ 25,000.00 VPL VPL
Venda do Equipamento R$ - R$ 5,000.00 R$ 5,000.00 Taxa REFORMA AQUISIÇÃO
Redução de Custos R$ 2,000.00 R$ 4,700.00 R$ 2,700.00 0% R$ 10,000.00 R$ 27,705.00
Valor Residual R$ - R$ 10,705.00 R$ 10,705.00 1% R$ 8,942.61 R$ 24,206.23
Vida útil 10 10 10 2% R$ 7,965.17 R$ 20,999.98
TMA 8% 8% 8% 3% R$ 7,060.41 R$ 18,057.48
4% R$ 6,221.79 R$ 15,353.12
0 -R$ 10,000.00 -R$ 30,000.00 -R$ 20,000.00 5% R$ 5,443.47 R$ 12,864.10
1 R$ 2,000.00 R$ 4,700.00 R$ 2,700.00 6% R$ 4,720.17 R$ 10,570.03
2 R$ 2,000.00 R$ 4,700.00 R$ 2,700.00 7% R$ 4,047.16 R$ 8,452.71
3 R$ 2,000.00 R$ 4,700.00 R$ 2,700.00 8% R$ 3,420.16 R$ 6,495.87
4 R$ 2,000.00 R$ 4,700.00 R$ 2,700.00 9% R$ 2,835.32 R$ 4,684.90
5 R$ 2,000.00 R$ 4,700.00 R$ 2,700.00 10% R$ 2,289.13 R$ 3,006.71
6 R$ 2,000.00 R$ 4,700.00 R$ 2,700.00 11% R$ 1,778.46 R$ 1,449.53
7 R$ 2,000.00 R$ 4,700.00 R$ 2,700.00 12% R$ 1,300.45 R$ 2.77
8 R$ 2,000.00 R$ 4,700.00 R$ 2,700.00 13% R$ 852.49 -R$ 1,343.09
9 R$ 2,000.00 R$ 4,700.00 R$ 2,700.00 14% R$ 432.23 -R$ 2,596.65
10 R$ 2,000.00 R$ 15,405.00 R$ 13,405.00 15% R$ 37.54 -R$ 3,765.68
16% -R$ 333.55 -R$ 4,857.18
VPL = R$ 3,420.16 R$ 6,495.87 R$ 3,075.71
TIR = 15.10% 12.00% 10.68%
R$30,000.00

R$25,000.00

R$20,000.00

R$15,000.00

R$10,000.00

R$5,000.00

R$0.00
0% 1% 2% 3% 4% 5% 6% 7% 8% 9% 10% 11% 12% 13% 14% 15% 16%

(R$5,000.00)

(R$10,000.00)

REFORMA AQUISIÇÃO
 Alternativa A Alternativa B Incremental (B-A)
Período Valor Período Valor Período Valor TAXA
0 -R$ 10,000.00 0 -R$ 15,000.00 0 -R$ 5,000.00 6.0%
1 R$ 1,581.00 1 R$ 2,700.00 1 R$ 1,119.00 6.5%
2 R$ 1,581.00 2 R$ 2,700.00 2 R$ 1,119.00 7.0%
3 R$ 1,581.00 3 R$ 2,700.00 3 R$ 1,119.00 7.5%
4 R$ 1,581.00 4 R$ 2,700.00 4 R$ 1,119.00 8.0%
5 R$ 1,581.00 5 R$ 2,700.00 5 R$ 1,119.00 8.5%
6 R$ 2,400.00 6 R$ 2,700.00 6 R$ 300.00 9.0%
7 R$ 2,400.00 7 R$ 2,700.00 7 R$ 300.00 9.5%
8 R$ 2,400.00 8 R$ 2,700.00 8 R$ 300.00 10.0%
R$2,000.00
TMA = 7% TMA = 7% TMA = 7%
VPL = R$ 973.05 VPL = R$ 1,122.51 VPL = R$ 149.45 R$1,500.00
TIR = 9.2% TIR = 8.9% TIR = 8.0%
R$1,000.00

R$500.00

R$0.00
6.0% 6.5% 7.

(R$500.00)

(R$1,000.00)
 VPL (A) VPL (B)
R$ 1,453.58 R$ 1,766.44
R$ 1,209.50 R$ 1,439.63
R$ 973.05 R$ 1,122.51
R$ 743.95 R$ 814.72
R$ 521.90 R$ 515.93
R$ 306.65 R$ 225.79
R$ 97.94 -R$ 55.99
-R$ 104.48 -R$ 329.72
-R$ 300.83 -R$ 595.70
.00

.00

.00

.00

.00
6.0% 6.5% 7.0% 7.5% 8.0% 8.5% 9.0% 9.5% 10.0%

.00)

.00)
VPL (A) VPL (B)
Dados PROJETO X PROJETO Y INCREMENTAL Diagrama & Ponto de Fisher
R$600.00
Y-X
Investimento R$ 250.00 R$ 350.00 R$ 100.00 VPL VPL
Receitas R$ 88.00 R$ 100.00 R$ 12.00 Taxa PROJETO X PROJETO Y
R$500.00
Despesas+IR R$ 56.00 R$ 64.00 R$ 8.00 0% R$ 600.00 R$ 600.00
Valor Residual R$ 50.00 R$ 50.00 R$ - 1% R$ 493.73 R$ 481.82
Vida útil 25 25 25 2% R$ 405.23 R$ 383.32
R$400.00
TMA 9% 9% 9% 3% R$ 331.10 R$ 300.75
4% R$ 268.66 R$ 231.15
0 -R$ 250.00 -R$ 350.00 -R$ 100.00 5% R$ 215.77 R$ 172.15
R$300.00
1 R$ 32.00 R$ 36.00 R$ 4.00 6% R$ 170.72 R$ 121.85
2 R$ 32.00 R$ 36.00 R$ 4.00 7% R$ 132.13 R$ 78.74
3 R$ 32.00 R$ 36.00 R$ 4.00 8% R$ 98.89 R$ 41.59
R$200.00
4 R$ 32.00 R$ 36.00 R$ 4.00 9% R$ 70.12 R$ 9.41
5 R$ 32.00 R$ 36.00 R$ 4.00 10% R$ 45.08 -R$ 18.61
6 R$ 32.00 R$ 36.00 R$ 4.00 11% R$ 23.18 -R$ 43.14 R$100.00
7 R$ 32.00 R$ 36.00 R$ 4.00 12% R$ 3.92 -R$ 64.71
8 R$ 32.00 R$ 36.00 R$ 4.00 13% -R$ 13.09 -R$ 83.77
9 R$ 32.00 R$ 36.00 R$ 4.00 R$0.00
10 R$ 32.00 R$ 36.00 R$ 4.00 0% 1% 2%
11 R$ 32.00 R$ 36.00 R$ 4.00
12 R$ 32.00 R$ 36.00 R$ 4.00 (R$100.00)
13 R$ 32.00 R$ 36.00 R$ 4.00
14 R$ 32.00 R$ 36.00 R$ 4.00
15 R$ 32.00 R$ 36.00 R$ 4.00
16 R$ 32.00 R$ 36.00 R$ 4.00
17 R$ 32.00 R$ 36.00 R$ 4.00
18 R$ 32.00 R$ 36.00 R$ 4.00
19 R$ 32.00 R$ 36.00 R$ 4.00
20 R$ 32.00 R$ 36.00 R$ 4.00
21 R$ 32.00 R$ 36.00 R$ 4.00
22 R$ 32.00 R$ 36.00 R$ 4.00
23 R$ 32.00 R$ 36.00 R$ 4.00
24 R$ 32.00 R$ 36.00 R$ 4.00
25 R$ 82.00 R$ 86.00 R$ 4.00

VPL = R$ 70.12 R$ 9.41

TIR = 12.22% 9.32% 0.00%
R$600.00

R$500.00

R$400.00

R$300.00

R$200.00

R$100.00

R$0.00
0% 1% 2% 3% 4% 5% 6% 7% 8% 9% 10% 11% 12% 13%

(R$100.00)

PROJETO X PROJETO Y
Dados A B C D INCREMENTAL Diagrama
B-A
Investimento Inicial R$ 280.00 R$ 340.00 R$ 380.00 R$ 440.00 R$ 60.00
-------------------------------- ----------------- ----------------- ----------------- ----------------- ----------------- Taxa
Economia Anual R$ 46.00 R$ 56.00 R$ 62.00 R$ 72.00 R$ 10.00 15.00%
Valor Residual R$ 240.00 R$ 280.00 R$ 310.00 R$ 350.00 R$ 40.00 15.05%
Vida útil 15% 15% 15% 15% 15% 15.10%
TMA 10% 10% 10% 10% 10% 15.15%
15.20%
0 -R$ 280.00 -R$ 340.00 -R$ 380.00 -R$ 440.00 -R$ 60.00 15.25%
1 R$ 46.00 R$ 56.00 R$ 62.00 R$ 72.00 R$ 10.00 15.30%
2 R$ 46.00 R$ 56.00 R$ 62.00 R$ 72.00 R$ 10.00 15.35%
3 R$ 46.00 R$ 56.00 R$ 62.00 R$ 72.00 R$ 10.00 15.40%
4 R$ 46.00 R$ 56.00 R$ 62.00 R$ 72.00 R$ 10.00 15.45%
5 R$ 46.00 R$ 56.00 R$ 62.00 R$ 72.00 R$ 10.00 15.50%
6 R$ 46.00 R$ 56.00 R$ 62.00 R$ 72.00 R$ 10.00 15.55%
7 R$ 46.00 R$ 56.00 R$ 62.00 R$ 72.00 R$ 10.00 15.60%
8 R$ 46.00 R$ 56.00 R$ 62.00 R$ 72.00 R$ 10.00 15.65%
9 R$ 46.00 R$ 56.00 R$ 62.00 R$ 72.00 R$ 10.00 15.70%
10 R$ 286.00 R$ 336.00 R$ 372.00 R$ 422.00 R$ 50.00 15.75%
15.80%
VPL = R$ 10.19 R$ 10.26 R$ 7.79 R$ 7.87 R$ 0.08
TIR = 15.75% 15.63% 15.43% 15.37% 15.03%
 Diagrama & Ponto de Fisher

VPL VPL VPL VPL

A B C D
R$ 10.19 R$ 10.26 R$ 7.79 R$ 7.87 R$12.00
R$ 9.49 R$ 9.43 R$ 6.87 R$ 6.80
R$10.00
R$ 8.80 R$ 8.60 R$ 5.95 R$ 5.74
R$ 8.11 R$ 7.77 R$ 5.03 R$ 4.69 R$8.00
R$ 7.42 R$ 6.94 R$ 4.11 R$ 3.64
R$6.00
R$ 6.73 R$ 6.12 R$ 3.20 R$ 2.59
R$ 6.05 R$ 5.30 R$ 2.30 R$ 1.55 R$4.00
R$ 5.37 R$ 4.48 R$ 1.39 R$ 0.51
R$2.00
R$ 4.69 R$ 3.67 R$ 0.49 -R$ 0.53
R$ 4.01 R$ 2.86 -R$ 0.41 -R$ 1.56 R$0.00
% % % % % % % % % % % % % % % % %
R$ 3.34 R$ 2.05 -R$ 1.30 -R$ 2.59 .00 5.05 5.10 5.15 5.20 5.25 5.30 5.35 5.40 5.45 5.50 5.55 5.60 5.65 5.70 5.75 5.80
15
(R$2.00) 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1 1
R$ 2.66 R$ 1.24 -R$ 2.19 -R$ 3.61
R$ 2.00 R$ 0.44 -R$ 3.08 -R$ 4.63 (R$4.00)
R$ 1.33 -R$ 0.36 -R$ 3.97 -R$ 5.65 A B
R$ 0.67 -R$ 1.15 -R$ 4.85 -R$ 6.66
R$ 0.00 -R$ 1.95 -R$ 5.73 -R$ 7.67
-R$ 0.65 -R$ 2.74 -R$ 6.60 -R$ 8.68
% % % % % %
.60 5.65 5.70 5.75 5.80
15 1 1 1 1
Dados A B C D INCREMENTAL Diagrama
D-B
Investimento Inicial R$ 280.00 R$ 340.00 R$ 380.00 R$ 440.00 R$ 100.00
-------------------------------- ----------------- ----------------- ----------------- ----------------- ----------------- Taxa
Economia Anual R$ 46.00 R$ 56.00 R$ 62.00 R$ 72.00 R$ 16.00 14.00%
Valor Residual R$ 240.00 R$ 280.00 R$ 310.00 R$ 350.00 R$ 70.00 14.10%
Vida útil 14.0% 14.0% 14.0% 14.0% 14.0% 14.20%
TMA 10% 10% 10% 10% 10% 14.30%
14.40%
0 -R$ 280.00 -R$ 340.00 -R$ 380.00 -R$ 440.00 -R$ 100.00 14.50%
1 R$ 46.00 R$ 56.00 R$ 62.00 R$ 72.00 R$ 16.00 14.60%
2 R$ 46.00 R$ 56.00 R$ 62.00 R$ 72.00 R$ 16.00 14.70%
3 R$ 46.00 R$ 56.00 R$ 62.00 R$ 72.00 R$ 16.00 14.80%
4 R$ 46.00 R$ 56.00 R$ 62.00 R$ 72.00 R$ 16.00 14.90%
5 R$ 46.00 R$ 56.00 R$ 62.00 R$ 72.00 R$ 16.00 15.00%
6 R$ 46.00 R$ 56.00 R$ 62.00 R$ 72.00 R$ 16.00 15.10%
7 R$ 46.00 R$ 56.00 R$ 62.00 R$ 72.00 R$ 16.00 15.20%
8 R$ 46.00 R$ 56.00 R$ 62.00 R$ 72.00 R$ 16.00 15.30%
9 R$ 46.00 R$ 56.00 R$ 62.00 R$ 72.00 R$ 16.00 15.40%
10 R$ 286.00 R$ 336.00 R$ 372.00 R$ 422.00 R$ 86.00 15.50%
15.60%
VPL = R$ 24.68 R$ 27.63 R$ 27.02 R$ 29.97 R$ 2.34
TIR = 15.75% 15.63% 15.43% 15.37% 14.48%
 Diagrama & Ponto de Fisher

VPL VPL VPL VPL

A B C D
R$ 24.68 R$ 27.63 R$ 27.02 R$ 29.97 R$35.00
R$ 23.18 R$ 25.83 R$ 25.03 R$ 27.69
R$ 21.69 R$ 24.05 R$ 23.06 R$ 25.42
R$30.00
R$ 20.22 R$ 22.28 R$ 21.10 R$ 23.17
R$ 18.75 R$ 20.53 R$ 19.16 R$ 20.93
R$25.00
R$ 17.30 R$ 18.78 R$ 17.23 R$ 18.71
R$ 15.85 R$ 17.06 R$ 15.31 R$ 16.51
R$ 14.42 R$ 15.34 R$ 13.41 R$ 14.33 R$20.00
R$ 13.00 R$ 13.63 R$ 11.52 R$ 12.16
R$ 11.59 R$ 11.94 R$ 9.65 R$ 10.00 R$15.00
R$ 10.19 R$ 10.26 R$ 7.79 R$ 7.87
R$ 8.80 R$ 8.60 R$ 5.95 R$ 5.74
R$10.00
R$ 7.42 R$ 6.94 R$ 4.11 R$ 3.64
R$ 6.05 R$ 5.30 R$ 2.30 R$ 1.55
R$5.00
R$ 4.69 R$ 3.67 R$ 0.49 -R$ 0.53
R$ 3.34 R$ 2.05 -R$ 1.30 -R$ 2.59
R$ 2.00 R$ 0.44 -R$ 3.08 -R$ 4.63 R$0.00
0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 00% 10% 20% 30% 40% 50%
.0 . . . . . . . . . . . . . . .
14 14 14 14 14 14 14 14 14 14 15 15 15 15 15 15
(R$5.00)

(R$10.00)

B D
0% 0% 20% 30% 40% 50% 60%
.1 . . . . .
15 15 15 15 15 15