Ano 1 2

Preço de Venda 11.00 12.50

Quantidade 100,000 120,000
Receita 1,100,000 1,500,000
Insumo 1 5.10 5.61
Insumo 2 2.70 2.97
Custo Var. Total 780,000 1,029,600
Custo Fixo 120,000 140,000
Salários 50,000 60,000
Demais Desp. Operacionais 30,000 40,000
Depreciação 10,000 15,000
Lucro Operacional 110,000 215,400
(-) IR 34% - 37,400 - 73,236
L. Oper. Líq. IR 72,600 142,164
Depreciação 10,000 15,000
FCO 82,600 157,164

Taxa de Desconto 10%

Investimento Inicial R$200,000.00
VP R$683,796.68
VPL R$483,796.68
 3 4 5
14.00 15.00 18.00
140,000 170,000 200,000
1,960,000 2,550,000 3,600,000
6.63 7.65 8.67
3.51 4.05 4.59
1,419,600 1,989,000 2,652,000
170,000 180,000 200,000
70,000 80,000 100000
50,000 65,000 80,000
20,000 22,000 25,000
230,400 214,000 543,000
- 78,336 - 72,760 - 184,620
152,064 141,240 358,380
20,000 22,000 25,000
172,064 163,240 383,380
 Ano 1 2
Preço de Venda 11.00 12.50
Quantidade 100,000 120,000
Receita 1,100,000 1,500,000
Insumo 1 (-) 5.10 5.61
Insumo 2 (-) 2.70 2.97
Custo Var. Total (-) 780,000 1,029,600
Custo Fixo (-) 120,000 140,000
Salários (-) 50,000 60,000
Demais Desp. Operacionais (-) 30,000 40,000
Depreciação (-) 10,000 15,000
Lucro Operacional 110,000 215,400
(-) IR 34% - 37,400 - 73,236
L. Oper. Líq. IR 72,600 142,164
Depreciação + 10,000 15,000
FCO 82,600 157,164

Taxa de Desconto 10%

Investimento Inicial R$200,000.00 Variação
VP R$683,796.68 Preço Venda
VPL R$483,796.68 R$ 991,287.00
VPL Base R$483,796.68 104.9%
 3 4 5
14.00 15.00 18.00 PV 1
140,000 170,000 200,000 Q 1
1,960,000 2,550,000 3,600,000 Insumo 1 1
6.63 7.65 8.67 Insumo 2 1
3.51 4.05 4.59
1,419,600 1,989,000 2,652,000
170,000 180,000 200,000
70,000 80,000 100000
50,000 65,000 80,000
20,000 22,000 25,000
230,400 214,000 543,000
- 78,336 - 72,760 - 184,620
152,064 141,240 358,380
20,000 22,000 25,000
172,064 163,240 383,380

Variação de 10% em:

Insumo 1 Insumo 2 Tx Desconto
R$ 726,828.00 R$ 612,460.00 R$ 505,740.00
50.2% 26.6% 4.5%