4: Identificação de Problemas Financeiros 47
Períodos e Fluxos de Caixa
$OpPGDFRQYHQomRGHVLQDLVVDtGDGHFDL[DpQHJDWLYDHQWUDGDGHFDL[Dp
SRVLWLYDHPGLDJUDPDVGHIOX[RGHFDL[DH[LVWHPYiULDVRXWUDV
FRQVLGHUDo}HV
$OLQKDGHWHPSRpGLYLGLGDHPLQWHUYDORVGHWHPSRLJXDLV2
SHUtRGRPDLVFRPXPpXPPrVSRUpPSHUtRGRVGLiULRVWULPHVWUDLV
HDQXDLVWDPEpPVmRFRPXQV2SHUtRGRpQRUPDOPHQWHGHILQLGR
SRUFRQWUDWRHGHYHVHUFRQKHFLGRDQWHVGRLQtFLRGRVFiOFXORV
3DUDVROXFLRQDUXPSUREOHPDILQDQFHLURFRPD+3%,,WRGRVRV
IOX[RVGHFDL[DGHYHPRFRUUHUQRLQtFLRRXQRILPGHXPSHUtRGR
6HPDLVGHXPIOX[RGHFDL[DRFRUUHUQRPHVPRSRQWRGRGLDJUDPD
GHIOX[RGHFDL[DHOHVVmRDJUHJDGRVRXFRPSHQVDGRV3RUH[HPSOR
XPIOX[RGHFDL[DQHJDWLYRGHHXPIOX[RGHFDL[DSRVLWLYR
GHRFRUUHQGRDRPHVPRWHPSRQRGLDJUDPDGHIOX[RGH
FDL[DVmRLQIRUPDGRVFRPRXPIOX[RGHFDL[DGH²
8PDWUDQVDFomRILQDQFHLUDYiOLGDGHYHWHUSHORPHQRVXPIOX[RGH
FDL[DSRVLWLYRHRXWURQHJDWLYR
Juro Simples e Juro Composto
2VFiOFXORVILQDQFHLURVEDVHLDPVHQRIDFWRGHTXHRGLQKHLURUHQGH
MXURVDRORQJRGRWHPSR([LVWHPGRLVWLSRVGHMXURVVLPSOHVH
FRPSRVWR$EDVHSDUDFiOFXORVGR9DORU7HPSRUDOGR'LQKHLURHGR
IOX[RGHFDL[DpRMXURFRPSRVWR
Juro Simples
(PFRQWUDWRVGHMXURVVLPSOHVRMXURpXPDSHUFHQWDJHPGDLPSRUWkQFLD
RULJLQDO2MXURHDLPSRUWkQFLDSULQFLSDOGHYHPVHUSDJDVDRILPGR
FRQWUDWR3RUH[HPSORVXSRQKDPRVTXH$HPSUHVWHD%SRUXP
DQR(VWHSDJDUiD$FRPGHMXURVVLPSOHV$RILPGRDQR%GHYHD
$pGH2VFiOFXORVGHMXURVVLPSOHVVmRIHLWRV
XVDQGRDWHFOD
GD+3%,,9HMDXPH[HPSORGHFiOFXORGHMXUR
VLPSOHVQDSiJLQD
CHAPT_4.FM Page 47 Sunday, June 25, 2000 2:37 PM
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