Balano Patrimonial

Ativo
Circulante
Caixa
Bancos
Contas a Receber
Estoques
Crditos Diversos
Despesas Antecipadas

R$
R$
R$
R$
R$
R$

43,000.00
5,000.00
8,000.00
12,000.00
15,000.00
3,000.00

Realizvel a Longo Prazo

Ttulos e/ou Duplicatas a Receber

R$
R$

No Circulante
Maquinrio
Prdios
Mveis e Ut.
Veculos

R$
R$
R$
R$
R$

Total do Ativo

R$ 113,000.00

Necessidade de capital de giro prprio

R$

70,000.00
18,000.00
45,000.00
7,000.00
-

500.00

Passivo
Circulante
Fornecedores
Emprstimos e Financiamentos
Salrios e Encargos Sociais
Impostos e Taxas a Recolher

Exigvel a Longo Prazo

Instituies Financeiras
Antecipaes de Clientes
Obrigaes Fiscais
Patrimnio Lquido
Capital Social
Resultados de Exerccios Anteriores
Resultado do Perodo
Total do Passivo

Lucca Paciole

Passivo

ccios Anteriores

R$
R$
R$
R$
R$

R$
R$
R$
R$

43,500.00
26,500.00
3,000.00
6,000.00
8,000.00

R$

69,500.00

R$
R$

69,500.00

R$ 113,000.00

pauhique@hotmail.com

DEMONSTRAO DE RESULTADOS

Jan

Fev

1.Vendas TOTAIS

65,000.00

100.00

68,000.00

100.00

Vendas vista

42,000.00

64.62

46,000.00

67.65

Vendas prazo

23,000.00

35.38

22,000.00

32.35

Devedores duvidosos 2%

3%

660.00

3%

2. Despesas variveis

40,400.00

62.15

46,540.00

68.44

2.1. Custo de Aquisio da mercadoria

30,600.00

47.08%

35,000.00

51.47%

2.2. Pis, Cont. Social, Cofins

900.00

1.38%

1,200.00

1.76%

2.3. ICMS

4,600.00

7.08%

5,000.00

7.35%

2.4. Comisses

4,000.00

6.15%

5,000.00

7.35%

2.5. Imposto de Renda

2.6. Embalagens

0.00%

0.00%

300.00

0.46%

340.00

0.50%

3. Margem de Contribuio (1 -2)

24,600.00

37.85

21,460.00

31.56

4. Despesas Fixas

17,050.00

26.23

15,901.00

23.38

4.1. Salrios
4.2. Encargos Sociais

8,600.00
-

13.23%
0.00%

7,900.00
-

11.62%
0.00%

4.3. Pr-labore e Encargos

3,800.00

5.85%

4,000.00

5.88%

4.4. Energia/ gua/ Telefone

1,000.00

1.54%

1,000.00

1.47%

200.00

0.31%

200.00

0.29%

0.00%

0.00%

100.00

0.15%

90.00

0.13%

2,200.00

3.38%

2,200.00

3.24%

4.9. Depreciao

500.00

0.77%

0.00%

4.10. Lanches

200.00

0.31%

131.00

0.19%

4.11. Combustveis

300.00

0.46%

250.00

0.37%

4.12. Materiais de expediente

150.00

0.23%

130.00

0.19%

0.00%

0.00%

4.5. Contador
4.6. Assinatura
4.7. Materiais de escritrio/ Limpeza
4.8. Aluguel

4.13. Outras despesas

5. Lucro operacional (3 - 4)

7,550.00

11.62%

5,559.00

8.18%

45,050.81

69.31%

50,385.27

74.10%

7,550.00

11.62%

5,559.00

8.18%

5.A - Investimentos imobilizado/ treinamento

6. Ponto de Equilbrio Operacional (4/3*1)
7. Resultado Lquido aps investimentos

Mar

5,100.00

100.00

4,800.00

94.12

300.00

5.88

9.00

3%

5,470.00

107.25

3,060.00

60.00%

153.00

3.00%

255.00

5.00%

650.00

1.00%

1,105.00

1.70%

247.00

0.38%

(370.00)
1,675.00

(7.25)
32.84

300.00

5.88%

0.00%

200.00

3.92%

130.00

2.55%

76.00

1.49%

18.00

0.35%

0.00%

600.00

11.76%
0.00%

131.00

2.57%

0.00%

170.00

3.33%

50.00

0.98%

(2,045.00)

(40.10)

(23,087.84)

(452.70)

(2,045.00)

(40.10)

DEMONSTRATIVO DE RESULTADOS
DEMONSTRAO DE RESULTADOS
1.

1 MS

2 MS

Vendas TOTAIS

65,000.00

100

50,000.00

Vendas vista

42,000.00

64.62

30,000.00

Vendas prazo

23,000.00

35.38

20,000.00

Devedores duvidosos 0%

0%

2.

Despesas variveis

34,800.00

53.54

2.1.

Fornecedores vista

25,000.00

38.46

2.2.

Fornecedores prazo

2.3.

ISS

2.4.

Simples

2.5.

ICMS

2.6.

IRPJ

2.7.

PIS

300.00

0.46

2.8.

COFINS

600.00

0.92

2.9.

Contribuio Social

4,600.00

7.08
-

2.10. IPI

2.11. CPMF

2.12. Comisses
2.13. Embalagens
2.14. Juros

4,000.00

6.15

300.00

0.46

0.00

3.

Margem de Contribuio (1 -2)

30,200.00

46.46

4.

Despesas Fixas

13,950.00

21.46

4.1.

Salrios

6,000.00

9.23

4.2.

Encargos salariais

0.00

4.3.

Pr-labore

5.85

4.4.

Servios terceirizados

0.00

4.5.

Aluguel

3.38

4.6.

Condomnio

0.00

4.7.

Material de consumo

0.00

4.8.

Telefone

200.00

0.31

4.9.

gua

200.00

0.31

3,800.00

2,200.00

50,000.00

4.10. Energia

300.00

0.46

4.11. Material de Limpeza

100.00

0.15

4.12. Contador

200.00

0.31

0.00

4.13. Lanche
4.14. Progaganda

0.00

4.15. Fretes

0.00

4.16. Combustveis

300.00

0.46

4.17 Manuteno

0.00

4.18. Material de expediente

150.00

0.23

4.19. Material de segurana

0.00

500.00

0.77

0.00

4.20. Outros
4.21. Amortizaes
5.

Lucro operacional (3 - 4)

16,250.00

25.00

5.1.

A - Investimentos imobilizado/ treinamento

6.

Ponto de Equilbrio Operacional 4/3*1

30,024.83

46.19

7.

Resultado Lquido aps investimentos

16,250.00

25.00

50,000.00

50,000.00

Vendas TOTAIS
70,000.00
60,000.00
50,000.00
40,000.00
Vendas TOTAIS

30,000.00
20,000.00
10,000.00
1 MS

2 MS

3 MS

3 MS

4 ANO

5 ANO

100

30,000.00

100

100

100

60

10,000.00

33

40.00

20,000.00

66.67

0%

0%

0%

0%

#DIV/0!

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100.00

30,000.00

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100.00

#DIV/0!

#DIV/0!

100.00

30,000.00

100.00

Vendas TOTAIS

30,000.00

100.00

#DIV/0!

#DIV/0!

#DIV/0!

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FLUXO DE CAIXA

1 ANO
1 perodo

RECEITAS
Vendas vista
Vendas prazo
Outras receitas
Injeo de capital
Total da receita
DESPESAS
Fornecedores vista
Fornecedores prazo
ISS
Simples
ICMS
IRPJ
PIS
COFINS
Contribuio Social
IPI
CPMF
Comisses
Embalagens
Juros
Salrios
Encargos salariais
Pr-labore
Servios terceirizados
Aluguel
Condomnio
Material de consumo
Telefone
gua
Energia
Material de Limpeza
Contador
Lanche
Progaganda
Fretes
Combustveis

Realizado

2 perodo

3 perodo

100,000.00
10,000.00

110,000.00
11,000.00

120,000.00
12,000.00

110,000.00

121,000.00

132,000.00

20,000.00
15,000.00

22,000.00
16,500.00

24,000.00
18,000.00

5,000.00
17,000.00

5,500.00
18,700.00

6,000.00
20,400.00

4,500.00
2,000.00
7,000.00

4,500.00
2,000.00
7,000.00

1,000.00
500.00
800.00
150.00
500.00
100.00
600.00
300.00

4 perodo

5 perodo

6 perodo

7 perodo

0.00

0.00

0.00

4,500.00
2,000.00
7,000.00

4,500.00
2,000.00
7,000.00

4,500.00
2,000.00
7,000.00

4,500.00
2,000.00
7,000.00

1,000.00

1,000.00

1,000.00

1,000.00

1,000.00

500.00
800.00
150.00
500.00
100.00
600.00
300.00

500.00
800.00
150.00
500.00
100.00
600.00
300.00

500.00
800.00
150.00
500.00
100.00
600.00
300.00

500.00
800.00
150.00
500.00
100.00
600.00
300.00

500.00
800.00
150.00
500.00
100.00
600.00
300.00

8 perodo

0.00

0.00

Manuteno
Seguro de vida
Material de segurana
Outros
Amortizaes
Total das despesas

400.00

400.00

400.00

400.00

400.00

400.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

6,000.00

80,850.00

86,550.00

92,250.00

23,850.00

23,850.00

23,850.00

0.00

0.00

29,150.00

63,600.00

103,350.00

79,500.00

55,650.00

31,800.00

31,800.00

Saldo Inicial
Receitas

110,000.00

121,000.00

132,000.00

0.00

0.00

0.00

0.00

0.00

Despesas

80,850.00

86,550.00

92,250.00

23,850.00

23,850.00

23,850.00

0.00

0.00

Saldo Final

29,150.00

63,600.00

103,350.00

79,500.00

55,650.00

31,800.00

31,800.00

31,800.00

9 perodo

10 perodo

11 perodo

12 perodo

TOTAL
330,000.00
33,000.00
0.00
0.00

0.00

0.00

0.00

0.00

363,000.00

66,000.00
49,500.00
0.00
16,500.00
56,100.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
27,000.00
12,000.00
42,000.00
0.00
6,000.00
0.00
3,000.00
4,800.00
900.00
3,000.00
600.00
3,600.00
1,800.00
0.00
0.00
0.00

0.00

0.00

0.00

0.00

31,800.00

31,800.00

31,800.00

31,800.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

31,800.00

31,800.00

31,800.00

31,800.00

2,400.00
0.00
0.00
36,000.00
0.00
0.00
331,200.00

FLUXO DE CAIXA
Meses

DATA: ____ / ____ /____

JAN

FEV

MAR

Discriminao
I- ENTRADAS

Total de Entradas

2- SADAS
Fornecedores
- Amortizao
emprstimos
- Salrios + encargos
- Impostos
- Despesas administrativas
- Outras despesas

Total das sadas

Saldo inicial
(+ ) Entradas (1)
(- ) Sadas (2)
( =) Saldo final

FLUXO DE CAIXA

1 ANO
1 perodo

ENTRADAS
Vendas vista
Cobranas de duplicatas
Duplicatas descontadas
Emprstimos
Outras receitas
Total das entradas

2 perodo

3 perodo

4 perodo

16,000.00
45,000.00

48,000.00
19,500.00

80,000.00
12,000.00

61,000.00

67,500.00

92,000.00

9,000.00
40,000.00
6,000.00
8,000.00
5,000.00
6,000.00

34,500.00
17,000.00
6,000.00
8,000.00
5,000.00
6,000.00

60,000.00
15,000.00
6,000.00
8,000.00
5,000.00
6,000.00

74,000.00

76,500.00

100,000.00

Saldo Inicial

26,500.00

13,500.00

4,500.00

Receitas

61,000.00

67,500.00

92,000.00

0.00

Despesas

74,000.00

76,500.00

100,000.00

0.00

Saldo Final

13,500.00

4,500.00

SADAS
Compras
Fornecedores
Armotizao emprstimos
Salrios + encargos
Impostos
Despesas administrativas
Outras despesas
Total das despesas

(3,500.00)

0.00

0.00

(3,500.00)

(3,500.00)

5 perodo

6 perodo

7 perodo

8 perodo

9 perodo

10 perodo 11 perodo 12 perodo

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

(3,500.00)

(3,500.00)

(3,500.00)

(3,500.00)

(3,500.00)

(3,500.00)

(3,500.00)

(3,500.00)

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

0.00

(3,500.00)

(3,500.00)

(3,500.00)

(3,500.00)

(3,500.00)

(3,500.00)

(3,500.00)

(3,500.00)