Linha A Linha B Projeto C Total

Receita Bruta 40,000,000 60,000,000 80,000,000 180,000,000

% receita bruta 22.22% 33.33% 44%
Tributos s/ receita 20% 20% 20%
Receia Líquida 32,000,000 48,000,000 64,000,000 144,000,000
Material 18,000,000 28,000,000 50,000,000 96,000,000
Pessoal direto 2,000,000 1,000,000 3,000,000 6,000,000
Manutenção 1,000,000 2,500,000 1,500,000 5,000,000
Depreciação 2,000,000 10,000,000 3,200,000 15,200,000
Margem Direta 9,000,000 6,500,000 6,300,000 21,800,000
Pessoal indireto 2,222,222 3,333,333 4,444,444 10,000,000
Aluguel da edifícação 888,889 1,333,333 1,777,778 4,000,000
Serviços públicos 133,333 200,000 266,667 600,000
Material indireto 77,778 116,667 155,556 350,000
Vigilância e limpeza 55,550 83,333 111,111 249,994
Gastos Indiretos 3,377,772 5,066,667 6,755,556 15,199,994
Lucro 5,622,228 1,433,333 (455,556) 6,600,006
Depreciação 2,000,000 10,000,000 3,200,000 15,200,000
Investimentos (1,600,000) (8,000,000) (2,560,000) (12,160,000)
Fluxo de Caixa Livre 6,022,228 3,433,333 184,444 9,640,006
Prazo Recebimento 30 30 30
Estoque Médio 25 15 20
Prazo de Pagamento 28 28 28
Contas a receber 3,333,333 5,000,000 6,666,667 15,000,000
Estoque 1,250,000 1,166,667 2,777,778 5,194,444
Contas a pagar 1,400,000 2,177,778 3,888,889 7,466,667
Capital de Giro Líquido 3,183,333 3,988,889 5,555,556 12,727,778
Máquinas 20,000,000 100,000,000 32,000,000 152,000,000
Ativo Permanente 20,000,000 100,000,000 32,000,000 152,000,000
ATIVO LÍQUIDO TOTAL 23,183,333 103,988,889 37,555,556 164,727,778
taxa contábil de retorno 24% 1% -1% 4%
taxa interna de retorno 26% 3% 0% 6%

ano FCL VR FCL + VR

- (37,556) (37,556)
1 5,940 5,940
2 5,940 5,940
3 5,940 5,940
4 5,940 5,940
5 5,940 5,940
6 5,940 5,940
7 5,940 5,940
8 5,940 5,940
9 5,940 5,940
10 5,940 5,940

custo de capital: 16.0%

VPL (8,846.63)
TIR 9.34%
Projeto C

80,000,000
44%
0
64,000,000
50,000,000
3,000,000
1,500,000
3,200,000
6,300,000
4,444,444 10,000,000
1,777,778 4,000,000
266,667 600,000
155,556 350,000
111,111 250,000
6,755,556
(455,556)
3,200,000
(2,560,000)
184,444
3000%
2000%
2800%
6,666,667
2,777,778
3,888,889
5,555,556
32,000,000
32,000,000
37,555,556
-1%
0%