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Aula 11
- Added: June, 28th 2012
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UNIVERSIDADE FEDERAL DE SANTA CATARINA
CENTRO SOCIO ECONOMICO
DEPARTAMENTO DE CIENCIAS DA ADMINISTRACAO
DISCIPLINA: ASPECTOS COMPORTAMENTAIS DO
EMPREENDEDOR
PROFESSOR: ALEXANDRE AMORIM DE SOUZA - MSc
alex1672@uol.com.br
Aula 1 - 15/02/2011
AULA 11 - 22/06/2012
PLANO DE NEGOCIOS
AULA 11 - 22/06/2012
Retomando a aula 10:
Plano de Negocios;
Plano Financeiro
AULA 11 - 22/06/2012
OBJETIVOS DA AULA
PLANO DE NEGOCIOS
Estrutura do Plano de Negocios
PLANO FINANCEIRO
AULA 11 - 22/06/2012
OBJETIVOS DA AULA
PLANO DE NEGOCIOS
Estrutura do Plano de Negocios
5) Plano Financeiro
5.9) Depreciacao
As maquinas, equipamentos e ferramentas desgastam-se ou tornam-se
ultrapassadas com o passar dos anos, sendo necessaria sua reposicao. O
reconhecimento da perda do valor dos bens pelo uso e chamado de
depreciacao.
AULA 11 - 22/06/2012
OBJETIVOS DA AULA
PLANO DE NEGOCIOS
Estrutura do Plano de Negocios
5) Plano Financeiro
5.9) Depreciacao - Calculo
Relacionar as maquinas, equipamentos, ferramentas, utensilios, veiculos, etc.
utilizados;
Determinar o tempo medio de vida util (em anos) desses bens;
AULA 11 - 22/06/2012
OBJETIVOS DA AULA
PLANO DE NEGOCIOS
Estrutura do Plano de Negocios
5) Plano Financeiro
5.9) Depreciacao - Calculo
Dividir o valor do bem pela sua vida util em anos para saber o valor anual da
depreciacao;
Dividir o custo anual com depreciacao por 12, para calcular a depreciacao
mensal.
AULA 11 - 22/06/2012
OBJETIVOS DA AULA
PLANO DE NEGOCIOS
Estrutura do Plano de Negocios
AULA 11 - 22/06/2012
OBJETIVOS DA AULA
PLANO DE NEGOCIOS
Estrutura do Plano de Negocios
AULA 11 - 22/06/2012
OBJETIVOS DA AULA
PLANO DE NEGOCIOS
Estrutura do Plano de Negocios
5) Plano Financeiro
5.9) Depreciacao
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