Investimento Custo (MZN) Item Descricao

Laptop MZN 200,000.00 1 Computadores

Cadeiras MZN 1,500.00 2 Laptops
Mesa de escritorio MZN 4,000.00 3 Processadores
Sofa MZN 8,000.00 4 Boards
Prateleira de parede MZN 3,000.00 5 Graficas
Balcao MZN 4,000.00 6 Memoria RAM
Kit de manutencao de computadores MZN 4,000.00 7 Teclados
Impressora multifuncional MZN 3,500.00 9 Mouse
Impressora fiscal MZN 2,000.00 10 SSD's
Laptop MZN 20,000.00 11 HD's
Desktop MZN 20,000.00 Subtotal
Monitor MZN 5,000.00
Viatura Toyota Ractis MZN 200,000.00
Capital de giro MZN 150,000.00
Subtotal MZN 625,000.00
 Quantidade Valor unitario Total (MZN)
20 19000 - 60000 MZN 790,000
15 18500 - 52000 MZN 528,750
20 4500 - 57000 MZN 615,000
20 5500 - 41000 MZN 465,000
10 1200 - 97000 MZN 545,000
40 3900 - 8905 MZN 256,100
50 455 - 7150 MZN 190,125
50 130 - 8450 MZN 214,500
10 2400 - 47000 MZN 247,000
30 1800 - 38000 MZN 597,000
Subtotal MZN 4,448,475

MZN 18,418,900
Dados Valor
Investimentos fixos
Investimentos DE CAPITAL DE GIRO
Vendas
computadores (Desktops, laptops) 20 p/mes
Preco unitario medio 38000
Processadores, boards, graficas, monitores 16 p/mes
Preco unitario medio 25000
Memorias, teclados, mouses 20 p/mes
Preco unitario medio 5000
SSD's, HD's 16 p/mes
Preco unitario medio 25000
dias do mes 30
Custos Fixos
Alguel 200000 p/ano
Mao de obra 200000 p/ano
Encargos 50000 p/ano
Custos de aquisicao 4448475 p/trimestre
dispesas fixas
dispesas administrativas 25000 p/ano
dispesas de vendas 25000 p/ano
impostos sobre vendas 18%
taxa de depreciacao 0% p/ano
taxa minima de atratividade 18%
Descricao 0 1 2
Receita bruta MZN 19,920,000.00 MZN 20,916,000.00
(-) Imposto sobre vendas) MZN 3,585,600.00 MZN 3,764,880.00
(=) Receita liquida MZN 16,334,400.00 MZN 17,151,120.00
(-) Custos fixos MZN 450,000.00 MZN 450,000.00
(-) Custos variaveis MZN 13,345,425.00 MZN 13,345,425.00
(=) Lucro bruto) MZN 2,538,975.00 MZN 3,355,695.00
(-) Despesas fixas
(-) Despesas variaveis
(-) Depreciacao
(-) Despesas financeiras (juros)
(=) Lucro operacional MZN 2,538,975.00 MZN 3,355,695.00
(-) Dispesas nao operacionais
(+) Receitas nao operacionais
(=) Lucro liquido MZN 2,538,975.00 MZN 3,355,695.00
(+) Depreciacao
(-) Resultado nao operacional
(-) Amortizacao de dividas
(-) Investimento -MZN 18,418,900.00
(+) Liberaca de finaciamento
(+) Valor residual
(=) Fluxo de caixa -MZN 18,418,900.00 MZN 2,538,975.00 MZN 3,355,695.00

Taxa de atratividade
VPL
TIR
Payback simples
 3 4 5 6
MZN 21,961,800.00 MZN 23,059,890.00 MZN 24,212,884.50 MZN 25,423,528.73
MZN 3,953,124.00 MZN 4,150,780.20 MZN 4,358,319.21 MZN 4,576,235.17
MZN 18,008,676.00 MZN 18,909,109.80 MZN 19,854,565.29 MZN 20,847,293.55
MZN 450,000.00 MZN 450,000.00 MZN 450,000.00 MZN 450,000.00
MZN 13,345,425.00 MZN 13,345,425.00 MZN 13,345,425.00 MZN 13,345,425.00
MZN 4,213,251.00 MZN 5,113,684.80 MZN 6,059,140.29 MZN 7,051,868.55

MZN 4,213,251.00 MZN 5,113,684.80 MZN 6,059,140.29 MZN 7,051,868.55

MZN 4,213,251.00 MZN 5,113,684.80 MZN 6,059,140.29 MZN 7,051,868.55

MZN 4,213,251.00 MZN 5,113,684.80 MZN 6,059,140.29 MZN 7,051,868.55

10.00%
MZN 1,063,599.47
11.65%
Ano Fluxos de caixa Acomulado Fluxo descontado
0 -MZN 18,418,900.00 -MZN 18,418,900.00 -MZN 18,418,900.00
1 MZN 2,538,975.00 -MZN 15,879,925.00 MZN 2,308,159.09
2 MZN 3,355,695.00 -MZN 12,524,230.00 MZN 2,773,301.65
3 MZN 4,213,251.00 -MZN 8,310,979.00 MZN 3,165,477.84
4 MZN 5,113,684.80 -MZN 3,197,294.20 MZN 3,492,715.52
5 MZN 6,059,140.29 MZN 2,861,846.09 MZN 3,762,249.41
6 MZN 7,051,868.55 MZN 9,913,714.64 MZN 3,980,595.95

Taxa de desconto 10.00%

VPL MZN 1,063,599.47
TIR 11.65% Ao ano
Payback simples 4.53 anos
Payback descontado 4.27 Anos
Acumulado
-MZN 18,418,900.00
-MZN 16,110,740.91
-MZN 13,337,439.26
-MZN 10,171,961.42
-MZN 6,679,245.90
-MZN 2,916,996.49
MZN 1,063,599.47