Domínio de Ferramentas: Fluxo de Caixa, VPL e TIR

Section role: supports the technical explanation in Section 2, used by the teacher while introducing financial tools and calculation methods for investment projects. Slides: (1) Title — 'Domínio de Ferramentas: Fluxo de Caixa, VPL e TIR'; (2) Fluxo de Caixa — bullets: definition, structuring cash inflows and outflows in tables, referencing Sebrae guidelines for business education; (3) Exemplo de Fluxo de Caixa — bullets: table layout, tracking monthly operations over a 3-year horizon; (4) Valor Presente Líquido (VPL) — bullets: bringing future cash flows to present value, concept of discount rate, decision rule (VPL > 0 means viable project); (5) Exemplo Prático de VPL — bullets: investment of R$ 10.000,00 today, two incoming cash flows of R$ 6.000,00, discount rate of 10%; (6) Taxa Interna de Retorno (TIR) — bullets: definition as the discount rate that makes VPL equal to zero, comparison with market interest rates; (7) Análise Crítica e Contexto Socioambiental — bullets: incorporating sustainability criteria, avoiding investments without social return, connection to conscious consumption; (8) Erros Comuns — bullets: ignoring inflation and tax rates in cash flow analysis, the importance of tax education; (9) Closing slide — 'Como a escolha de uma taxa de desconto inadequada pode distorcer a viabilidade de um projeto social?' — hands control back to the teacher to set up the practical analysis in Section 3.

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