2. Fluxos de caixa Incrementos
Ano A B C B-A C-B
0 (25,000.00) (38,000.00) (47,000.00)
(13,000.00) (9,000.00)
1 5,500.00 12,000.00 16,000.00 6,500.00 4,000.00
2 6,000.00 12,500.00 18,000.00 6,500.00 5,500.00
3 7,500.00 11,000.00 19,000.00 3,500.00 8,000.00
4 8,500.00 8,000.00 15,000.00 (500.00) 7,000.00
5 9,500.00 11,000.00 14,000.00 1,500.00 3,000.00
TMA 5% 5% 5% 5% 5%
VPL 6,595.52 9,469.06 24,287.44 2,873.54 14,818.38
TIR 13.20% 14.02% 22.63% 16.55% 51.80%
Pelo VPL, C é melhor. B é melhor que A C é melhor que B