Aplicação do valor presente ajustado (APV) para avaliação do fluxo de caixa de uma empresa do setor automotivo no sistema inovar auto

The automobile industry shows relevance inside the Brazilian industrial scenario since it contributes with the development of a significant chain of supply, distributors, workshops, publicity agencies and insurance companies in the internal market, aside from being one of the five biggest worldwide market. Thereby, the federal government decreed in Dec, 17th 2012 by Law nº 12.715 the Inovar-Auto Program. As the Adjusted Present Value (APV) is highly recommended, although not yet widespread to public politics of tax reduction, this work intends to apply the APV method on the cash flow analysis of an automobile sector's company, which has recently installed in national territory and wants to rely with governmental incentives proposed by Inovar-Auto Program. The developed work evaluates the company's current cash flow stochastically from mathematical modeling of variables such as price, demand and interest rate through probability distributions with the assist of Crystal Ball software, a Microsoft Excel Add-in, generating different scenarios from Monte Carlo Simulation. As results probabilities situations have been evaluated until the end of the Inovar-Auto's conducted period, in 2017. Beside APV others indicator such as Internal Rate of Return (IRR) and payback period were estimated for the investment project. For APV a sampling distribution with only 0.057% of risk, IRR of 29% were obtained and estimated project payback period was 4.13 years

Estudo de viabilidade técnica e econômica da utilização de geração diesel no horário de ponta

Given the current energy crisis experienced in our country with the lack of rain in some areas, the energy distributors were forced to resort to thermal power plants to complement their energy production; raising the cost of electricity generation, they have been forced to repass this value to the customers through the Tariff Flags. Concerned about a substantial increase in their electric bill, some consumers were forced to look for alternatives so that their results are not affected. The use of diesel generation at peak hours is a relatively simple and inexpensive alternative that has been widely used for several industrial, commercial and service customers. In this present work, we conducted a feasibility study of the use of diesel generators at peak hours in a medium-sized hospital, calculating the depreciation period for the investment through savings in electricity bills