Orçamento Operacional e Orçamento de Caixa - Parte 4

Tabela 1
Jul
Unidades
Preo Unitrio
Vendas
Oramento de Receitas para o ano 2013

Ago
Set
Out
Nov
Dez
0
0
0
0
0
0
0.21
0.21
0.21
0.21
0.21
0.21
0
0
0
0
0
0
Tabela 2
Jul
Unidades
(+) Estoque alvo meta
Necessidade
(-) Estoque inicial
Unidades a Produzir
tabela 3
Unidades a Produzir
material A(Barro)(0,0025)
Material B(Diesel)(0,00286)
Material C(madeira)(0,00131)
Material D(eletr)(0,018023)
EAM A
EAM B
EAM C
EAM D
Necessidade de A
Necessidade de B
Necessidade de C
Necessidade de D
EI A
EI B
EI C
EI D
Compras de A
Compras de B
Compras de C
Compras de D
Preo de A
Preo de B
Preo de C
Preo de D
Total de Consumo de A
Total de Consumo de B
Total de Consumo de C
Total de Consumo de D
Compras de A (R$)
Compras de B (R$)
Compras de C (R$)
Compras de D (R$)
Ago
0
0
0
0
0
Oramento de Produo 2013

Set
Out
Nov
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Dez
0
0
0
0
0
0
0
0
0
0
Compra de Materiais Diretos 2013

Jul
Ago
Set
Out
Nov
Dez
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
9.29
9.29
9.29
9.29
9.29
9.29
2.1
2.1
2.1
2.1
2.1
2.1
20
20
20
20
20
20
0.39631
0.39631
0.39631
0.39631 0.39631 0.39631
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
Tabela 4
Jul
Ago
Quantidade a Produzir
trabalho por hora
quantidade de trab
preo por trabalho/hora
Custo do trabalho
0
0
0
11.25
0
tabela 5
Jul
Ago
MOI
Depreciao
Tabela 6
Calculo do custo unitrio
MD A
MD B
MD C
MD D
MOD
CIF
Total
Produtos acabados
0
0
Custo
9.29
2.1
20
0.39631
0.0388
Tabela 7
Materiais Diretos (3)
MOD (4)
CIF (5)
Custos Orados
EIPA
EAM
Custo Orado de CPV
Dez
0
0
0
0
Oramento do Custo do Produto Vendido 2013

0
0.0
0
0
0
0
0
Jul
Tabela 9
RB
RB - Impostos = RL
CPV
MB
Oramento do CIF 2013

Set
Out
Nov
0
0
0
0
0
0
Oramento de Estoque Final 2013

Quantidade Total
CIF/ uni
0.0025
0.02
0.00286
0.01
0.00131
0.03
0.018023
0.01
1
0.04
0
0.10
1260
0
Tabela 8
Auxiliar adm
Energia eltrica
Contador
Manuteno
Material de expediente
Servios(agua, fone, net.)
Limpeza
Mo de Obra Direta 2013

Set
Out
Nov
Dez
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
11.25
11.25
11.25
11.25
11.25
0
0
0
0
0
Ago
0
50
0
0
0
40
0
Oramento de Despesas Gerais 2013

Set
Out
Nov
0
0
0
50
50
50
0
0
0
0
0
0
0
0
0
40
40
40
0
0
0
Dez
0
50
0
0
0
40
0
Oramento da Demonstrao de Resultado 2013

0
0
0
0
0
50
0
0
0
40
0
Desp
LAJIR
juros
LAIR
IR + CSLL
LL
Oramento de caixa 2013
Saldo Inicial
Entrada de Capital Prprio
Entrada a vista
Entrada a prazo
Saldo de Caixa
MD a vista
MD a prazo
MOD
CIF
Despesa
Terreno e barraces
Maquinas
Empilhadeiras
SMC
Total de Pagamentos
Excesso de caixa
Capital de Terceiros
Amortizao
juros
SMC
saldo final de caixa
540
-540
10709.42
-11249.42
-11249.42
Jul
Ago
Set
Out
Nov
Dez
629289.22 629199.22 623754.51 48664.51 48574.51
646065.46
646065.46
629289.223
629199.2
623754.5
48664.5
48574.5
90
400000
90
90
90
90
90
50000
450090
195975.456
383313.77
50000
629289.22
50000
50090
579199.223
5354.71
50000
50000
629199.22 623754.51
Balano Patrimonial ano 2013

Ativo Circulante
Caixa
43129.81
Duplicatas a receber
0
Estoque de Produto Acabado
0
Estoque de materia prima
0
Juros a apropriar
53311.37
Total
96441.17
Ativo No Circulante
Terreno
100000
Barraces
300000
Maquinas e Equipamentos
575000
Depreciao
0
Total
975000
TOTAL
1071441.17
0.00
Passivo Circulante
Fornecedor a pagar
Impostos Pagar
418000
157000
50000
50000
50000
50000
50090
625090
50090
50090
579109.2 -1335.486 -1425.49 -1515.49
5354.71
50000
50000
50000
48664.51 48574.51 43129.81
IR + CSLL
juros
amortizao
Total
Passivo no circulante
amortizao
juros
Total
0.00
20342.09
59580.89
79922.9755
0
323732.88
32969.28
356702.16
Patrimonio Liquido
Capital social
Lucro Liquido
Total
TOTAL
646065.46
-11249.42
634816.038
1071441.17
53311.37
383313.77
Tabela 1
Jan
Unidades
Preo Unitrio
Vendas
Fev
250740
0.21
52655.4
Oramento de Receitas para o a

Mar
Abr
Mai
252000
252000
252000
252000
0.21
0.21
0.21
0.21
52920
52920
52920
52920
Tabela 2
Jan
Unidades
Necessidade
(-) Estoque inicial
Unidades a Produzir
Fev
250740
1260
252000
0
252000
252000
1260
253260
1260
252000
tabela 3
Compra de Materiais Diretos

Jan
Unidades a Produzir
Material D(eletr)(0,018023)
EAM A
EAM B
EAM C
EAM D
Necessidade de A
Necessidade de B
Necessidade de C
Necessidade de D
EI A
EI B
EI C
EI D
Compras de A
Compras de B
Compras de C
Compras de D
Preo de A
Preo de B
Preo de C
Preo de D
Compras de A (R$)
Compras de B (R$)
Compras de C (R$)
Compras de D (R$)
Oramento de Produo para o

Mar
Abr
Mai
252000
252000
252000
1260
1260
1260
253260
253260
253260
1260
1260
1260
252000
252000
252000
Fev
252000
630
720.72
330.12
4541.80
90
100
45
0
720
820.72
375.12
4541.80
0
0
0
0
720
820.72
375.12
4541.80
9.29
2.1
20
0.40
5852.7
1513.51
6602.4
1799.96
6688.8
1723.51
7502.4
1799.96
252000
630
720.72
330.12
4541.80
90
100
45
0
720
820.72
375.12
4541.80
90
100
45
0
630
720.72
330.12
4541.80
9.29
2.1
20
0.40
5852.7
1513.51
6602.4
1799.96
5852.7
1513.51
6602.4
1799.96
Mar
Abr
Mai
252000
252000
252000
630
630
630
720.72
720.72
720.72
330.12
330.12
330.12
4541.80
4541.80
4541.80
90
90
90
100
100
100
45
45
45
0
0
0
720
720
720
820.72
820.72
820.72
375.12
375.12
375.12
4541.80
4541.80
4541.80
90
90
90
100
100
100
45
45
45
0
0
0
630
630
630
720.72
720.72
720.72
330.12
330.12
330.12
4541.80
4541.80
4541.80
9.29
9.29
9.29
2.1
2.1
2.1
20
20
20
0.40
0.40
0.40
5852.7
5852.7
5852.7
1513.51
1513.51
1513.51
6602.4
6602.4
6602.4
1799.96
1799.96
1799.96
5852.7
5852.7
5852.7
1513.51
1513.51
1513.51
6602.4
6602.4
6602.4
1799.96
1799.96
1799.96
Tabela 4
Jan
trabalho por hora
quantidade de trab
Custo do trabalho
Fev
252000
290
869
11.25
9775.9
252000
290
869
11.25
9775.9
Mao de Obra Direta 201

Mar
Abr
Mai
252000
252000
252000
290
290
290
869
869
869
11.25
11.25
11.25
9775.9
9775.9
9775.9
tabela 5

Jan
MOI
Depreciao
Tabela 6
MD A
MD B
MD C
MD D
MOD
CIF
Total
Produtos acabados
Fev
3286
9241.67
Mar
3286
9241.67
Abr
3286
9241.67
Mai
3286
9241.67
3286
9241.67
Oramento de Estoque Fina

Custo
9.29
2.1
20
0.39631
0.0388
Tabela 7
MOD (4)
CIF (5)
Custos Orados
EIPA
EAM
Custo Orado de CPV
Quantidade Total
CIF/ uni
0.0025
0.02
0.05
0.00286
0.01
0.00131
0.03
0.018023
0.01
1
0.04
0.05
0.15
1260
190.37
Oramento do Custo do Produto V

189222.85
117310.3
150332
456865.20
0.00
190.37
456674.83
Tabela 8
Jan
Fev
Auxiliar adm
Energia eltrica
Contador
Manuteno
Servios(agua, fone, net..)
Limpeza
1511
30
70
0
250
300
1338
Tabela 9
RB
RB -Impostos(7,34%) = RL
CPV
MB
634775.4
588182.89
456674.83
131508.06
Mar
1511
30
70
0
250
300
1338
Abr
1511
30
70
0
250
300
1338
1511
30
70
0
250
300
1338
Oramento de Despesas Gera

Mai
1511
30
70
0
250
300
1338
Oramento da Demonstrao de Re
Desp
LAJIR
juros
LAIR
IR + CSLL(0,7%)
LL
Saldo Inicial
Entrada a vista
Entrada a prazo
Saldo de Caixa
MD a vista
MD a prazo
MOD
CIF
Despesa
Impostos(7,34%)
Maquinas
Empilhadeiras
SMC
Total de Pagamentos
Excesso de caixa
Amortizao
juros
SMC
41988
89520.06
20342.09
69177.97
484.25
68693.72
Jan
Fev
Mar
Abr
Mai
43129.81
30009.18 43371.34 54600.58 68123.04
26327.7
69457.505
17714.67
0
9775.9
3286
3499
1932.45
26460
26460
26460
26460
26460
26460
96291.34 107520.58 121043.04
15768.57 15768.57 15768.57
9775.9
3286
3499
3874.62
9775.9
3286
3499
3884.33
9775.9
3286
3499
3884.33
9775.9
3286
3499
3884.33
50000
86207.99
-16750.48
50000
86204.05
-3407.17
50000
86213.76
10077.57
50000
86213.76
21306.82
50000
86213.76
34829.28
2222.22
1018.12
50000
30009.18
2222.22
999.27
50000
43371.34
2222.22
3254.77
50000
54600.58
2222.22
961.56
50000
68123.04
2222.22
942.70
50000
81664.35

Ativo Circulante
Caixa
136972.58
26460
190.37
1946.1
Juros a apropriar
32969.28
Total
198538.33
Ativo No Circulante
Terreno
100000
Barraces
300000
575000
Depreciao
110900
Total
864100
TOTAL
1062638.33
Passivo Circulante
Fornecedor a pagar
Impostos Pagar
26460
26327.7
82796.88
15768.57
0
1942.16
Quadro Demonstrativo do Capital de Giro 2014

Descrio
Base de Clculo
Necessidades
Caixa Mnimo
22
Financiamento de Vendas27 e 50%
Estoques
Estoque de MP
6
Estoque de PP
15
Estoque de PA
1
Estoque de PR
0.50%
Outros
0.50%
Recursos
Crdito dos Fornecedores
0
Impostos
IPI
0.50%
0.00
ICMS
2.56%
COFINS
1.04%
PIS
0.25%
CPP
2.99%
IR + CSLL
juros
amortizao
Total
amortizao
juros
Total
Patrimonio Liquido
Capital social
Lucro Liquido
Total
TOTAL
484.25
15991.74
92495.11
110913.26
231237.77
16977.54
248215.31
646065.46
57444.30
703509.76
1062638.33
Outros
Total do CG
0.50%
Ciclo Operacional
Compras MPIF
1
FF
7
22

Jun
Jul
Ago
Set
Out
Nov
Dez
252000
252000
252000
252000
252000
252000
252000
0.21
0.21
0.21
0.21
0.21
0.21
0.21
52920
52920
52920
52920
52920
52920
52920
Oramento de Produo para o ano 2014
Jun
Jul
Ago
Set
Out
Nov
Dez
252000
252000
252000
252000
252000
252000
252000
1260
1260
1260
1260
1260
1260
1260
253260
253260
253260
253260
253260
253260
253260
1260
1260
1260
1260
1260
1260
1260
252000
252000
252000
252000
252000
252000
252000
Jun
Jul
Ago
Set
Out
Nov
Dez
252000
252000
252000
252000
252000
252000
252000
630
630
630
630
630
630
630
720.72
720.72
720.72
720.72
720.72
720.72
720.72
330.12
330.12
330.12
330.12
330.12
330.12
330.12
4541.80
4541.80
4541.80
4541.80
4541.80
4541.80
4541.80
90
90
90
90
90
90
90
100
100
100
100
100
100
100
45
45
45
45
45
45
45
0
0
0
0
0
0
0
720
720
720
720
720
720
720
820.72
820.72
820.72
820.72
820.72
820.72
820.72
375.12
375.12
375.12
375.12
375.12
375.12
375.12
4541.80
4541.80
4541.80
4541.80
4541.80
4541.80
4541.80
90
90
90
90
90
90
90
100
100
100
100
100
100
100
45
45
45
45
45
45
45
0
0
0
0
0
0
0
630
630
630
630
630
630
630
720.72
720.72
720.72
720.72
720.72
720.72
720.72
330.12
330.12
330.12
330.12
330.12
330.12
330.12
4541.80
4541.80
4541.80
4541.80
4541.80
4541.80
4541.80
9.29
9.29
9.29
9.29
9.29
9.29
9.29
2.1
2.1
2.1
2.1
2.1
2.1
2.1
20
20
20
20
20
20
20
0.40
0.40
0.40
0.40
0.40
0.40
0.40
5852.7
5852.7
5852.7
5852.7
5852.7
5852.7
5852.7
1513.51
1513.51
1513.51
1513.51
1513.51
1513.51
1513.51
6602.4
6602.4
6602.4
6602.4
6602.4
6602.4
6602.4
1799.96
1799.96
1799.96
1799.96
1799.96
1799.96
1799.96
5852.7
5852.7
5852.7
5852.7
5852.7
5852.7
5852.7
1513.51
1513.51
1513.51
1513.51
1513.51
1513.51
1513.51
6602.4
6602.4
6602.4
6602.4
6602.4
6602.4
6602.4
1799.96
1799.96
1799.96
1799.96
1799.96
1799.96
1799.96

Jun
Jul
Ago
Set
Out
Nov
Dez
252000
252000
252000
252000
252000
252000
252000
290
290
290
290
290
290
290
869
869
869
869
869
869
869
11.25
11.25
11.25
11.25
11.25
11.25
11.25
9775.9
9775.9
9775.9
9775.9
9775.9
9775.9
9775.9
Jun
Jul
Ago
Set
Out
Nov
Dez
3286
3286
3286
3286
3286
3286
3286
9241.67
9241.67
9241.67
9241.67
9241.67
9241.67
9241.67

Jun
Jul
Ago
Set
1511
1511
1511
30
30
30
70
70
70
0
0
0
250
250
250
300
300
300
1338
1338
1338
Out
1511
30
70
0
250
300
1338
Nov
1511
30
70
0
250
300
1338
Dez
1511
30
70
0
250
300
1338
1511
30
70
0
250
300
1338
Jun
Jul
Ago
Set
Out
Nov
Dez
81664.35 92950.16 100195.95 107478.26 114797.07 122152.40 129544.23
26460
26460
26460
26460
26460
26460
26460
26460
26460
26460
26460
26460
26460
26460
134584.35 145870.16 153115.95 160398.26 167717.07 175072.40 182464.23
15768.57 15768.57 15768.57 15768.57 15768.57 15768.57 15768.57
9775.9
3286
3499
3884.33
9775.9
3286
3499
3884.33
9775.9
3286
3499
3884.33
9775.9
3286
3499
3884.33
9775.9
3286
3499
3884.33
9775.9
3286
3499
3884.33
9775.9
3286
3499
3884.33
50000
86213.76
48370.59
50000
86213.76
59656.40
50000
86213.76
66902.19
50000
86213.76
74184.49
50000
86213.76
81503.31
50000
86213.76
88858.64
50000
86213.76
96250.47
2222.22
7707.93
7707.93
7707.93
7707.93
7707.93
7707.93
3198.21
1752.52
1716.01
1679.50
1642.99
1606.48
1569.97
50000
50000
50000
50000
50000
50000
50000
92950.16 100195.95 107478.26 114797.07 122152.40 129544.23 136972.58
onstrativo do Capital de Giro 2014

Total a 100% da CP
57791.43
23708.25
14548.24
3153.71
12772.22
851.48
2470
287.52
3412.20
0
184.84
946.36
550.14
132.24
1581.65
16.98
54379.22
Ciclo Operacional
Vendas
23
PgMPPraz V Prazo
40
50
Tabela 1
Jan
Unidades
Preo Unitrio
Vendas
Fev
264760
0.22
58247.2

Mar
Abr
Mai
Jun
266000
266000
266000
266000
266000
0.22
0.22
0.22
0.22
0.22
58520
58520
58520
58520
58520
Tabela 2
Jan
Unidades
Necessidade
(-) Estoque inicial
Unidades a Produzir
Fev
264760
1330
266090
1260
264830
266000
1330
267330
1330
266000

Mar
Abr
Mai
Jun
266000
266000
266000
266000
1330
1330
1330
1330
267330
267330
267330
267330
1330
1330
1330
1330
266000
266000
266000
266000
tabela 3
Jan
Unidades a Produzir
Material D(eletr.)(0,018023)
EAM A
EAM B
EAM C
EAM D
Necessidade de A
Necessidade de B
Necessidade de C
Necessidade de D
EI A
EI B
EI C
EI D
Compras de A
Compras de B
Compras de C
Compras de D
Preo de A
Preo de B
Preo de C
Preo de D
Compras de A (R$)
Compras de B (R$)
Compras de C (R$)
Compras de D (R$)
Fev
264830
662.075
757.41
346.93
4773.03
90
100
45
0
752.08
857.41
391.93
4773.03
90
100
45
0
662.075
757.41
346.93
4773.03
9.61
2.17
20.7
0.41
6336.09
1638.89
7149.90
1957.75
6365.26
1646.24
7181.40
1957.75
266000
665
760.76
348.46
4794.12
90
100
45
0
755
860.76
393.46
4794.12
90
100
45
0
665
760.76
348.46
4794.12
9.61
2.17
20.7
0.41
6393.38
1653.51
7213.12
1966.40
6393.38
1653.51
7213.12
1966.40
Mar
Abr
266000
266000
665
665
760.76
760.76
348.46
348.46
4794.12
4794.12
90
90
100
100
45
45
0
0
755
755
860.76
860.76
393.46
393.46
4794.12
4794.12
90
90
100
100
45
45
0
0
665
665
760.76
760.76
348.46
348.46
4794.12
4794.12
9.61
9.61
2.17
2.17
20.7
20.7
0.41
0.41
6393.38
6393.38
1653.51
1653.51
7213.12
7213.12
1966.40
1966.40
6393.38
6393.38
1653.51
1653.51
7213.12
7213.12
1966.40
1966.40

Mai
Jun
266000
266000
665
665
760.76
760.76
348.46
348.46
4794.12
4794.12
90
90
100
100
45
45
0
0
755
755
860.76
860.76
393.46
393.46
4794.12
4794.12
90
90
100
100
45
45
0
0
665
665
760.76
760.76
348.46
348.46
4794.12
4794.12
9.61
9.61
2.17
2.17
20.7
20.7
0.41
0.41
6393.38
6393.38
1653.51
1653.51
7213.12
7213.12
1966.40
1966.40
6393.38
6393.38
1653.51
1653.51
7213.12
7213.12
1966.40
1966.40
Tabela 4
Jan
trabalho por hora
quantidade de trab
Custo do trabalho
tabela 5
MOI
Depreciao
Tabela 6
MD A
MD B
MD C
MD D
MOD
CIF
Total
Produtos acabados
Fev
264830
290
913
11.9025
10869.4
266000
290
917
11.9025
10917.5

Jan
Fev
Mar
Abr
Mai
Jun
3476.59
3476.59
3476.59
3476.59
3476.59
3476.59
9241.67
9241.67
9241.67
9241.67
9241.67
9241.67
Custo
Quantidade Total
CIF/ uni
9.6141
0.0025
0.02
0.05
2.1735
0.00286
0.01
20.7
0.00131
0.03
0.41017
0.018023
0.01
0.0388
1
0.04
0.05
0.15
1330
201.35
Tabela 7
MOD (4)
CIF (5)
Custos Orados
EIPA
EAM
Custo Orado de CPV

206573.18
130961.6
152619.06
490153.80
190.37
201.35
490142.82
Tabela 8
1598.64
31.74
70

Mar
Abr
Mai
Jun
1598.64
1598.64
1598.64
1598.64
1598.64
31.74
31.74
31.74
31.74
31.74
70
70
70
70
70
250
300
1415.60
250
300
1415.60
Jan
Auxiliar adm
Energia eltrica
Contador
Manuteno
Limpeza
Tabela 9
RB
CPV
MB

Mar
Abr
Mai
Jun
266000
266000
266000
266000
290
290
290
290
917
917
917
917
11.9025
11.9025
11.9025
11.9025
10917.5
10917.5
10917.5
10917.5
Fev
250
300
1415.60
250
300
1415.60
250
300
1415.60
250
300
1415.60

701967.2
650442.81
490142.82
160299.99
Desp
LAJIR
juros
LAIR
IR + CSLL(0,7%)
LL
Saldo Inicial
Entrada a vista
Entrada a prazo
Saldo de Caixa
MD a vista
MD a prazo
MOD
CIF
Despesa
Impostos(7,34%)
IR + CSLL
SMC
Total de Pagamentos
Excesso de caixa
Amortizao
juros
SMC
43991.78
116308.21
24408.88
91899.33
643.30
91256.03
Jan
Fev
Mar
Abr
Mai
Jun
136972.58
203251.11 212858.03 220039.33 229845.66 239688.51
29123.6
26460
192556.18
17150.64
0
10869.4
3476.59
3665.98
4079.84
50000
89242.49
103313.69
59178.80
7707.93
1533.45
50000
203251.11

Ativo Circulante
Caixa
303297.88
29260
201.35
2014.12
Juros a apropriar
33962.77
Total
368736.11
Ativo No Circulante
Terreno
100000
Barraces
300000
575000
Depreciao
221800
Total
753200
TOTAL
1121936.11
Passivo Circulante
Fornecedor a pagar
Impostos Pagar
0
2147.68
29260
29260
29260
29260
29260
29123.6
29260
29260
29260
29260
261634.71 271378.03 278559.33 288365.66 298208.51
17226.41 17226.41 17226.41 17226.41 17226.41
10917.5
3476.59
3665.98
4285.36
10917.5
3476.59
3665.98
4295.37
10917.5
3476.59
3665.98
4295.37
10917.5
3476.59
3665.98
4295.37
10917.5
3476.59
3665.98
4295.37
484.25
50000
50000
50000
50000
50000
89571.81 90066.06 89581.82 89581.82 89581.82
172062.90 181311.97 188977.51 198783.85 208626.69
7707.93
7707.93
7707.93
7707.93
7707.93
1496.94
3564.72
1423.92
1387.41
3455.19
50000
50000
50000
50000
50000
212858.03 220039.33 229845.66 239688.51 247463.58
Descrio
Base de ClculoTotal a 100% da CP
Necessidades
62964.40
Caixa Mnimo
22
25865.01
15871.71
Estoques
Estoque de MP
6
3442.89
Estoque de PP
15
14063.95
Estoque de PA
1
937.60
Estoque de PR
0.50%
2470
Outros
0.50%
313.26
Recursos
3785.60
0
0
Impostos
IPI
0.50%
206.39
0.00
ICMS
2.56%
1056.70
COFINS
1.04%
608.37
PIS
0.25%
146.24
CPP
2.99%
1749.07
IR + CSLL
juros
amortizao
Total
amortizao
juros
Total
Patrimonio Liquido
Capital social
Lucro Liquido
Total
TOTAL
643.30
18100.23
107289.81
128181.02
183126.77
15862.54
198989.31
646065.46
148700.34
794765.79
1121936.11
Outros
Total do CG
0.50%
18.83
59178.80
mento de Receitas para o ano 2015

Jul
Ago
Set
Out
Nov
Dez
266000
266000
266000
266000
266000
266000
0.22
0.22
0.22
0.22
0.22
0.22
58520
58520
58520
58520
58520
58520
mento de Produo para o ano 2015

Jul
Ago
Set
Out
Nov
Dez
266000
266000
266000
266000
266000
266000
1330
1330
1330
1330
1330
1330
267330
267330
267330
267330
267330
267330
1330
1330
1330
1330
1330
1330
266000
266000
266000
266000
266000
266000
ompra de Materiais Diretos 2015

Jul
Ago
Set
Out
Nov
Dez
266000
266000
266000
266000
266000
266000
665
665
665
665
665
665
760.76
760.76
760.76
760.76
760.76
760.76
348.46
348.46
348.46
348.46
348.46
348.46
4794.12
4794.12
4794.12
4794.12
4794.12
4794.12
90
90
90
90
90
90
100
100
100
100
100
100
45
45
45
45
45
45
0
0
0
0
0
0
755
755
755
755
755
755
860.76
860.76
860.76
860.76
860.76
860.76
393.46
393.46
393.46
393.46
393.46
393.46
4794.12
4794.12
4794.12
4794.12
4794.12
4794.12
90
90
90
90
90
90
100
100
100
100
100
100
45
45
45
45
45
45
0
0
0
0
0
0
665
665
665
665
665
665
760.76
760.76
760.76
760.76
760.76
760.76
348.46
348.46
348.46
348.46
348.46
348.46
4794.12
4794.12
4794.12
4794.12
4794.12
4794.12
9.61
9.61
9.61
9.61
9.61
9.61
2.17
2.17
2.17
2.17
2.17
2.17
20.7
20.7
20.7
20.7
20.7
20.7
0.41
0.41
0.41
0.41
0.41
0.41
6393.38
6393.38
6393.38
6393.38
6393.38
6393.38
1653.51
1653.51
1653.51
1653.51
1653.51
1653.51
7213.12
7213.12
7213.12
7213.12
7213.12
7213.12
1966.40
1966.40
1966.40
1966.40
1966.40
1966.40
6393.38
6393.38
6393.38
6393.38
6393.38
6393.38
1653.51
1653.51
1653.51
1653.51
1653.51
1653.51
7213.12
7213.12
7213.12
7213.12
7213.12
7213.12
1966.40
1966.40
1966.40
1966.40
1966.40
1966.40

Jul
Ago
Set
Out
Nov
Dez
266000
266000
266000
266000
266000
266000
290
290
290
290
290
290
917
917
917
917
917
917
11.9025
11.9025
11.9025
11.9025
11.9025
11.9025
10917.5
10917.5
10917.5
10917.5
10917.5
10917.5
Jul
Ago
Set
Out
Nov
Dez
3476.59
3476.59
3476.59
3476.59
3476.59
3476.59
9241.67
9241.67
9241.67
9241.67
9241.67
9241.67
ramento de Estoque Final 2015
nto do Custo do Produto Vendido 2015
amento de Despesas Gerais 2015

Jul
Ago
Set
Out
Nov
Dez
1598.64
1598.64
1598.64
1598.64
1598.64
1598.64
31.74
31.74
31.74
31.74
31.74
31.74
70
70
70
70
70
70
250
300
1415.60
250
300
1415.60
to da Demonstrao de Resultado 2015
250
300
1415.60
250
300
1415.60
250
300
1415.60
250
300
1415.60
Jul
Ago
Set
Out
Nov
Dez
247463.58 257379.45 267331.82 275216.43 285241.83 295303.74
29260
29260
29260
29260
29260
29260
29260
29260
29260
29260
29260
29260
305983.58 315899.45 325851.82 333736.43 343761.83 353823.74
17226.41 17226.41 17226.41 17226.41 17226.41 17226.41
10917.5
3476.59
3665.98
4295.37
10917.5
3476.59
3665.98
4295.37
10917.5
3476.59
3665.98
4295.37
10917.5
3476.59
3665.98
4295.37
10917.5
3476.59
3665.98
4295.37
10917.5
3476.59
3665.98
4295.37
50000
50000
50000
50000
50000
50000
89581.82 89581.82 89581.82 89581.82 89581.82 89581.82
216401.76 226317.63 236270.01 244154.61 254180.01 264241.92
7707.93
7707.93
7707.93
7707.93
7707.93
7707.93
1314.39
1277.88
3345.65
1204.86
1168.35
3236.12
50000
50000
50000
50000
50000
50000
257379.45 267331.82 275216.43 285241.83 295303.74 303297.88
o Capital de Giro 2015

Total a 100% da CP
62964.40
25865.01
15871.71
3442.89
14063.95
937.60
2470
313.26
3785.60
0
206.39
1056.70
608.37
146.24
1749.07
18.83
59178.80
Tabela 1
Jan
Unidades
Preo Unitrio
Vendas
Fev
278600
0.22
61292

Mar
Abr
Mai
Jun
280000
280000
280000
280000
280000
0.22
0.22
0.22
0.22
0.22
61600
61600
61600
61600
61600
Tabela 2
Jan
Unidades
Necessidade
(-) Estoque inicial
Unidades a Produzir
Fev
278600
1400
280000
1330
278670
280000
1400
281400
1400
280000

Mar
Abr
Mai
Jun
280000
280000
280000
280000
1400
1400
1400
1400
281400
281400
281400
281400
1400
1400
1400
1400
280000
280000
280000
280000
tabela 3
Jan
Unidades a Produzir
EAM A
EAM B
EAM C
EAM D
Necessidade de A
Necessidade de B
Necessidade de C
Necessidade de D
EI A
EI B
EI C
EI D
Compras de A
Compras de B
Compras de C
Compras de D
Preo de A
Preo de B
Preo de C
Preo de D
Compras de A (R$)
Compras de B (R$)
Compras de C (R$)
Compras de D (R$)
Fev
278670
696.68
797.00
365.06
5022.47
90
100
45
0
786.68
897.00
410.06
5022.47
90
100
45
0
696.68
797.00
365.06
5022.47
9.94
2.25
21.4
0.42
6894.53
1783.50
7780.73
2129.68
6923.70
1790.85
7812.23
2129.68
280000
700
800.8
366.8
5046.44
90
100
45
0
790
900.8
411.8
5046.44
90
100
45
0
700
800.8
366.8
5046.44
9.94
2.25
21.4
0.42
6956.74
1799.40
7849.52
2139.84
6956.74
1799.40
7849.52
2139.84
Mar
Abr
280000
280000
700
700
800.8
800.8
366.8
366.8
5046.44
5046.44
90
90
100
100
45
45
0
0
790
790
900.8
900.8
411.8
411.8
5046.44
5046.44
90
90
100
100
45
45
0
0
700
700
800.8
800.8
366.8
366.8
5046.44
5046.44
9.94
9.94
2.25
2.25
21.4
21.4
0.42
0.42
6956.74
6956.74
1799.40
1799.40
7849.52
7849.52
2139.84
2139.84
6956.74
6956.74
1799.40
1799.40
7849.52
7849.52
2139.84
2139.84

Mai
Jun
280000
280000
700
700
800.8
800.8
366.8
366.8
5046.44
5046.44
90
90
100
100
45
45
0
0
790
790
900.8
900.8
411.8
411.8
5046.44
5046.44
90
90
100
100
45
45
0
0
700
700
800.8
800.8
366.8
366.8
5046.44
5046.44
9.94
9.94
2.25
2.25
21.4
21.4
0.42
0.42
6956.74
6956.74
1799.40
1799.40
7849.52
7849.52
2139.84
2139.84
6956.74
6956.74
1799.40
1799.40
7849.52
7849.52
2139.84
2139.84
Tabela 4
Jan
trabalho por hora
quantidade de trab
Custo do trabalho
tabela 5
MOI
Depreciao
Tabela 6
MD A
MD B
MD C
MD D
MOD
CIF
Total
Produtos acabados
Fev
278670
290
961
12.44
11956.4
280000
290
966
12.44
12013.4

Jan
Fev
Mar
Abr
Mai
Jun
3634.32
3634.32
3634.32
3634.32
3634.32
3634.32
6491.67
6491.67
6491.67
6491.67
6491.67
6491.67
Custo
Quantidade Total
CIF/ uni
9.9382
0.0025
0.02
0.04
2.247
0.00286
0.01
21.4
0.00131
0.03
0.42403
0.018023
0.01
0.0388
1
0.04
0.04
0.14
1400
198.70
Tabela 7
MOD (4)
CIF (5)
Custos Orados
EIPA
EAM
Custo Orado de CPV

224788.93
144104.3
121511.79
490405.04
201.35
198.70
490407.70
Tabela 8
1671.17
33.18
70

Mar
Abr
Mai
Jun
1671.17
1671.17
1671.17
1671.17
1671.17
33.18
33.18
33.18
33.18
33.18
70
70
70
70
70
250
300
1479.83
250
300
1479.83
Jan
Auxiliar adm
Energia eltrica
Contador
Manuteno
Limpeza
Tabela 9
RB
CPV
MB

Mar
Abr
Mai
Jun
280000
280000
280000
280000
290
290
290
290
966
966
966
966
12.44
12.44
12.44
12.44
12013.4
12013.4
12013.4
12013.4
Fev
250
300
1479.83
250
300
1479.83
250
300
1479.83
250
300
1479.83

738892
684213.99
490407.70
193806.30
Desp
LAJIR
juros
LAIR
IR + CSLL(0,7%)
LL
Saldo Inicial
Entrada a vista
Entrada a prazo
Saldo de Caixa
MD a vista
MD a prazo
MOD
CIF
Despesa
Impostos(7,4%)
Maquinas
IR
SMC
Total de Pagamentos
Excesso de caixa
Amortizao
juros
SMC
45650.09
148156.21
27221.67
120934.53
846.54
120087.99
Jan
Fev
Mar
Abr
Mai
Jun
303297.88
374138.25 382161.35 387454.34 395721.95 404040.51
30646
29260
363203.88
18656.46
0
11956.4
3634.32
3804.17
4415.49
50000
92466.82
270737.05
64130.61
8940.82
1788.60
50000
374138.25

Ativo Circulante
Caixa
456856.07
30800
198.70
2082.14
Juros a apropriar
34269.02
Total
524205.92
Ativo No Circulante
Terreno
100000
Barraces
300000
575000
Depreciao
299700
Total
675300
TOTAL
1199505.92
Passivo Circulante
Fornecedor a pagar
Impostos Pagar
0
2279.20
30800
30800
30800
30800
30800
30646
30800
30800
30800
30800
435584.25 443761.35 449054.34 457321.95 465640.51
18745.50 18745.50 18745.50 18745.50 18745.50
12013.4
3634.32
3804.17
4547.00
12013.4
3634.32
3804.17
4558.40
12013.4
3634.32
3804.17
4558.40
12013.4
3634.32
3804.17
4558.40
12013.4
3634.32
3804.17
4558.40
643.30
50000
50000
50000
50000
50000
92744.44 93399.13 92755.84 92755.84 92755.84
342839.81 350362.21 356298.51 364566.11 372884.67
8940.82
8940.82
8940.82
8940.82
8940.82
1737.65
3967.05
1635.74
1584.78
3814.19
50000
50000
50000
50000
50000
382161.35 387454.34 395721.95 404040.51 410129.67
Descrio
Necessidades
68129.88
Caixa Mnimo
22
27998.37
17180.82
Estoques
Estoque de MP
6
3746.48
Estoque de PP
15
15370.55
Estoque de PA
1
1024.70
Estoque de PR
0.50%
2470
Outros
0.50%
338.95
Recursos
3999.26
0
0
Impostos
IPI
0.50%
214.18
0.00
ICMS
2.58%
1105.18
COFINS
1.05%
646.53
PIS
0.25%
153.94
CPP
3.02%
1859.54
IR + CSLL
juros
amortizao
Total
amortizao
juros
Total
Patrimonio Liquido
Capital social
Lucro Liquido
Total
TOTAL
846.54
18745.25
123322.46
145193.45
123934.92
15523.77
139458.69
646065.46
268788.33
914853.78
1199505.92
Outros
Total do CG
0.50%
19.90
64130.61

Jul
Ago
Set
Out
Nov
Dez
280000
280000
280000
280000
280000
280000
0.22
0.22
0.22
0.22
0.22
0.22
61600
61600
61600
61600
61600
61600

Jul
Ago
Set
Out
Nov
Dez
280000
280000
280000
280000
280000
280000
1400
1400
1400
1400
1400
1400
281400
281400
281400
281400
281400
281400
1400
1400
1400
1400
1400
1400
280000
280000
280000
280000
280000
280000

Jul
Ago
Set
Out
Nov
Dez
280000
280000
280000
280000
280000
280000
700
700
700
700
700
700
800.8
800.8
800.8
800.8
800.8
800.8
366.8
366.8
366.8
366.8
366.8
366.8
5046.44
5046.44
5046.44
5046.44
5046.44
5046.44
90
90
90
90
90
90
100
100
100
100
100
100
45
45
45
45
45
45
0
0
0
0
0
0
790
790
790
790
790
790
900.8
900.8
900.8
900.8
900.8
900.8
411.8
411.8
411.8
411.8
411.8
411.8
5046.44
5046.44
5046.44
5046.44
5046.44
5046.44
90
90
90
90
90
90
100
100
100
100
100
100
45
45
45
45
45
45
0
0
0
0
0
0
700
700
700
700
700
700
800.8
800.8
800.8
800.8
800.8
800.8
366.8
366.8
366.8
366.8
366.8
366.8
5046.44
5046.44
5046.44
5046.44
5046.44
5046.44
9.94
9.94
9.94
9.94
9.94
9.94
2.25
2.25
2.25
2.25
2.25
2.25
21.4
21.4
21.4
21.4
21.4
21.4
0.42
0.42
0.42
0.42
0.42
0.42
6956.74
6956.74
6956.74
6956.74
6956.74
6956.74
1799.40
1799.40
1799.40
1799.40
1799.40
1799.40
7849.52
7849.52
7849.52
7849.52
7849.52
7849.52
2139.84
2139.84
2139.84
2139.84
2139.84
2139.84
6956.74
6956.74
6956.74
6956.74
6956.74
6956.74
1799.40
1799.40
1799.40
1799.40
1799.40
1799.40
7849.52
7849.52
7849.52
7849.52
7849.52
7849.52
2139.84
2139.84
2139.84
2139.84
2139.84
2139.84

Jul
Ago
Set
Out
Nov
Dez
280000
280000
280000
280000
280000
280000
290
290
290
290
290
290
966
966
966
966
966
966
12.44
12.44
12.44
12.44
12.44
12.44
12013.4
12013.4
12013.4
12013.4
12013.4
12013.4
Jul
Ago
Set
Out
Nov
Dez
3634.32
3634.32
3634.32
3634.32
3634.32
3634.32
6491.67
6491.67
6491.67
6491.67
6491.67
6491.67

Jul
Ago
Set
Out
Nov
Dez
1671.17
1671.17
1671.17
1671.17
1671.17
1671.17
33.18
33.18
33.18
33.18
33.18
33.18
70
70
70
70
70
70
250
300
1479.83
250
300
1479.83
250
300
1479.83
250
300
1479.83
250
300
1479.83
250
300
1479.83
Jul
Ago
Set
Out
Nov
Dez
410129.67 418550.13 427021.56 433263.57 441836.91 450461.19
30800
30800
30800
30800
30800
30800
30800
30800
30800
30800
30800
30800
471729.67 480150.13 488621.56 494863.57 503436.91 512061.19
18745.50 18745.50 18745.50 18745.50 18745.50 18745.50
12013.4
3634.32
3804.17
4558.40
12013.4
3634.32
3804.17
4558.40
12013.4
3634.32
3804.17
4558.40
12013.4
3634.32
3804.17
4558.40
12013.4
3634.32
3804.17
4558.40
12013.4
3634.32
3804.17
4558.40
50000
50000
50000
50000
50000
50000
92755.84 92755.84 92755.84 92755.84 92755.84 92755.84
378973.83 387394.30 395865.72 402107.74 410681.07 419305.35
8940.82
8940.82
8940.82
8940.82
8940.82
8940.82
1482.88
1431.92
3661.33
1330.01
1279.06
3508.47
50000
50000
50000
50000
50000
50000
418550.13 427021.56 433263.57 441836.91 450461.19 456856.07

Total a 100% da CP
68129.88
27998.37
17180.82
3746.48
15370.55
1024.70
2470
338.95
3999.26
0
214.18
1105.18
646.53
153.94
1859.54
19.90
64130.61
Tabela 1
Jan
Unidades
Preo Unitrio
Vendas
Fev
280000
0.23
64400

Mar
Abr
Mai
Jun
280000
280000
280000
280000
280000
0.23
0.23
0.23
0.23
0.23
64400
64400
64400
64400
64400
Tabela 2
Jan
Unidades
Necessidade
(-) Estoque inicial
Unidades a Produzir
Fev
280000
1400
281400
1400
280000
280000
1400
281400
1400
280000

Mar
Abr
Mai
Jun
280000
280000
280000
280000
1400
1400
1400
1400
281400
281400
281400
281400
1400
1400
1400
1400
280000
280000
280000
280000
tabela 3
Jan
Unidades a Produzir
EAM A
EAM B
EAM C
EAM D
Necessidade de A
Necessidade de B
Necessidade de C
Necessidade de D
EI A
EI B
EI C
EI D
Compras de A
Compras de B
Compras de C
Compras de D
Preo de A
Preo de B
Preo de C
Preo de D
Compras de A (R$)
Compras de B (R$)
Compras de C (R$)
Compras de D (R$)
Fev
280000
700
800.8
366.8
5046.44
90
100
45
0
790
900.8
411.8
5046.44
90
100
45
0
700
800.8
366.8
5046.44
10.26
2.32
22.1
0.44
7154.44
1850.91
8074.78
2209.79
7183.61
1858.26
8106.28
2209.79
280000
700
800.8
366.8
5046.44
90
100
45
0
790
900.8
411.8
5046.44
90
100
45
0
700
800.8
366.8
5046.44
10.26
2.32
22.1
0.44
7183.61
1858.26
8106.28
2209.79
7183.61
1858.26
8106.28
2209.79
Mar
Abr
280000
280000
700
700
800.8
800.8
366.8
366.8
5046.44
5046.44
90
90
100
100
45
45
0
0
790
790
900.8
900.8
411.8
411.8
5046.44
5046.44
90
90
100
100
45
45
0
0
700
700
800.8
800.8
366.8
366.8
5046.44
5046.44
10.26
10.26
2.32
2.32
22.1
22.1
0.44
0.44
7183.61
7183.61
1858.26
1858.26
8106.28
8106.28
2209.79
2209.79
7183.61
7183.61
1858.26
1858.26
8106.28
8106.28
2209.79
2209.79

Mai
Jun
280000
280000
700
700
800.8
800.8
366.8
366.8
5046.44
5046.44
90
90
100
100
45
45
0
0
790
790
900.8
900.8
411.8
411.8
5046.44
5046.44
90
90
100
100
45
45
0
0
700
700
800.8
800.8
366.8
366.8
5046.44
5046.44
10.26
10.26
2.32
2.32
22.1
22.1
0.44
0.44
7183.61
7183.61
1858.26
1858.26
8106.28
8106.28
2209.79
2209.79
7183.61
7183.61
1858.26
1858.26
8106.28
8106.28
2209.79
2209.79
Tabela 4
Jan
trabalho por hora
quantidade de trab
Custo do trabalho
tabela 5
MOI
Depreciao
Tabela 6
MD A
MD B
MD C
MD D
MOD
CIF
Total
Produtos acabados
Fev
280000
290
966
12.95
12502.2
280000
290
966
12.95
12502.2

Jan
Fev
Mar
Abr
Mai
Jun
3782.19
3782.19
3782.19
3782.19
3782.19
3782.19
6491.67
6491.67
6491.67
6491.67
6491.67
6491.67
Custo
Quantidade Total
CIF/ uni
10.2623
0.0025
0.03
0.04
2.3205
0.00286
0.01
22.1
0.00131
0.03
0.43789
0.018023
0.01
0.0388
1
0.04
0.04
0.14
1400
202.48
Tabela 7
MOD (4)
CIF (5)
Custos Orados
EIPA
EAM
Custo Orado de CPV

232227.17
150026.9
123286.23
505540.29
198.70
202.48
505536.51
Tabela 8
1739.16
34.53
70

Mar
Abr
Mai
Jun
1739.16
1739.16
1739.16
1739.16
1739.16
34.53
34.53
34.53
34.53
34.53
70
70
70
70
70
250
300
1540.04
250
300
1540.04
Jan
Auxiliar adm
Energia eltrica
Contador
Manuteno
Limpeza
Tabela 9
RB
CPV
MB

Mar
Abr
Mai
Jun
280000
280000
280000
280000
290
290
290
290
966
966
966
966
12.95
12.95
12.95
12.95
12502.2
12502.2
12502.2
12502.2
Fev
250
300
1540.04
250
300
1540.04
250
300
1540.04
250
300
1540.04

772800
715612.80
505536.51
210076.29
Desp
LAJIR
juros
LAIR
IR + CSLL(0,7%)
LL
Saldo Inicial
Entrada a vista
Entrada a prazo
Saldo de Caixa
MD a vista
MD a prazo
MOD
CIF
Despesa
Impostos(7,4%)
Maquinas
IR
SMC
Total de Pagamentos
Excesso de caixa
Amortizao
juros
SMC
47204.75
162871.54
28177.39
134694.15
942.86
133751.29
Jan
Fev
Mar
Abr
Mai
Jun
456856.07
529727.74 537647.35 542428.99 550481.81 558601.24
32200
30800
519856.07
19357.93
0
12502.2
3782.19
3933.73
4662.00
50000
94238.09
425617.98
66315.07
10276.87
1928.44
50000
529727.74

Ativo Circulante
Caixa
610228.08
32200
202.48
2150.16
Juros a apropriar
34557.22
Total
679337.94
Ativo No Circulante
Terreno
100000
Barraces
300000
575000
Depreciao
377600
Total
597400
TOTAL
1276737.94
Passivo Circulante
Fornecedor a pagar
Impostos Pagar
0
2382.80
32200
32200
32200
32200
32200
32200
32200
32200
32200
32200
594127.74 602047.35 606828.99 614881.81 623001.24
19357.93 19357.93 19357.93 19357.93 19357.93
12502.2
3782.19
3933.73
4765.60
12502.2
3782.19
3933.73
4765.60
12502.2
3782.19
3933.73
4765.60
12502.2
3782.19
3933.73
4765.60
12502.2
3782.19
3933.73
4765.60
846.54
50000
50000
50000
50000
50000
94341.69 95188.23 94341.69 94341.69 94341.69
499786.05 506859.12 512487.30 520540.12 528659.55
10276.87 10276.87 10276.87 10276.87 10276.87
1861.83
4153.26
1728.62
1662.01
3953.44
50000
50000
50000
50000
50000
537647.35 542428.99 550481.81 558601.24 564429.24
Descrio
Necessidades
70505.29
Caixa Mnimo
22
29018.31
17806.69
Estoques
Estoque de MP
6
3870.45
Estoque de PP
15
15927.25
Estoque de PA
1
1061.82
Estoque de PR
0.50%
2470
Outros
0.50%
350.77
Recursos
4190.22
0
0
Impostos
IPI
0.50%
225.21
0.00
ICMS
2.58%
1162.09
COFINS
1.05%
676.20
PIS
0.25%
161.00
CPP
3.02%
1944.88
IR + CSLL
juros
amortizao
Total
amortizao
juros
Total
Patrimonio Liquido
Capital social
Lucro Liquido
Total
TOTAL
942.86
17955.97
93653.68
114935.31
96596.31
16601.25
113197.56
646065.46
402539.62
1048605.07
1276737.94
Outros
Total do CG
0.50%
20.85
66315.07

Jul
Ago
Set
Out
Nov
Dez
280000
280000
280000
280000
280000
280000
0.23
0.23
0.23
0.23
0.23
0.23
64400
64400
64400
64400
64400
64400

Jul
Ago
Set
Out
Nov
Dez
280000
280000
280000
280000
280000
280000
1400
1400
1400
1400
1400
1400
281400
281400
281400
281400
281400
281400
1400
1400
1400
1400
1400
1400
280000
280000
280000
280000
280000
280000

Jul
Ago
Set
Out
Nov
Dez
280000
280000
280000
280000
280000
280000
700
700
700
700
700
700
800.8
800.8
800.8
800.8
800.8
800.8
366.8
366.8
366.8
366.8
366.8
366.8
5046.44
5046.44
5046.44
5046.44
5046.44
5046.44
90
90
90
90
90
90
100
100
100
100
100
100
45
45
45
45
45
45
0
0
0
0
0
0
790
790
790
790
790
790
900.8
900.8
900.8
900.8
900.8
900.8
411.8
411.8
411.8
411.8
411.8
411.8
5046.44
5046.44
5046.44
5046.44
5046.44
5046.44
90
90
90
90
90
90
100
100
100
100
100
100
45
45
45
45
45
45
0
0
0
0
0
0
700
700
700
700
700
700
800.8
800.8
800.8
800.8
800.8
800.8
366.8
366.8
366.8
366.8
366.8
366.8
5046.44
5046.44
5046.44
5046.44
5046.44
5046.44
10.26
10.26
10.26
10.26
10.26
10.26
2.32
2.32
2.32
2.32
2.32
2.32
22.1
22.1
22.1
22.1
22.1
22.1
0.44
0.44
0.44
0.44
0.44
0.44
7183.61
7183.61
7183.61
7183.61
7183.61
7183.61
1858.26
1858.26
1858.26
1858.26
1858.26
1858.26
8106.28
8106.28
8106.28
8106.28
8106.28
8106.28
2209.79
2209.79
2209.79
2209.79
2209.79
2209.79
7183.61
7183.61
7183.61
7183.61
7183.61
7183.61
1858.26
1858.26
1858.26
1858.26
1858.26
1858.26
8106.28
8106.28
8106.28
8106.28
8106.28
8106.28
2209.79
2209.79
2209.79
2209.79
2209.79
2209.79

Jul
Ago
Set
Out
Nov
Dez
280000
280000
280000
280000
280000
280000
290
290
290
290
290
290
966
966
966
966
966
966
12.95
12.95
12.95
12.95
12.95
12.95
12502.2
12502.2
12502.2
12502.2
12502.2
12502.2
Jul
Ago
Set
Out
Nov
Dez
3782.19
3782.19
3782.19
3782.19
3782.19
3782.19
6491.67
6491.67
6491.67
6491.67
6491.67
6491.67

Jul
Ago
Set
Out
Nov
Dez
1739.16
1739.16
1739.16
1739.16
1739.16
1739.16
34.53
34.53
34.53
34.53
34.53
34.53
70
70
70
70
70
70
250
300
1540.04
250
300
1540.04
250
300
1540.04
250
300
1540.04
250
300
1540.04
250
300
1540.04
Jul
Ago
Set
Out
Nov
Dez
564429.24 572681.87 581001.12 587028.93 595481.39 604000.45
32200
32200
32200
32200
32200
32200
32200
32200
32200
32200
32200
32200
628829.24 637081.87 645401.12 651428.93 659881.39 668400.45
19357.93 19357.93 19357.93 19357.93 19357.93 19357.93
12502.2
3782.19
3933.73
4765.60
12502.2
3782.19
3933.73
4765.60
12502.2
3782.19
3933.73
4765.60
12502.2
3782.19
3933.73
4765.60
12502.2
3782.19
3933.73
4765.60
12502.2
3782.19
3933.73
4765.60
50000
50000
50000
50000
50000
50000
94341.69 94341.69 94341.69 94341.69 94341.69 94341.69
534487.55 542740.19 551059.43 557087.25 565539.70 574058.76
10276.87 10276.87 10276.87 10276.87 10276.87 10276.87
1528.80
1462.20
3753.63
1328.98
1262.38
3553.81
50000
50000
50000
50000
50000
50000
572681.87 581001.12 587028.93 595481.39 604000.45 610228.08

Total a 100% da CP
70505.29
29018.31
17806.69
3870.45
15927.25
1061.82
2470
350.77
4190.22
0
225.21
1162.09
676.20
161.00
1944.88
20.85
66315.07
Tabela 1
Jan
Unidades
Preo Unitrio
Vendas
Fev
280000
0.23
64400

Mar
Abr
Mai
Jun
280000
280000
280000
280000
280000
0.23
0.23
0.23
0.23
0.23
64400
64400
64400
64400
64400
Tabela 2
Jan
Unidades
Necessidade
(-) Estoque inicial
Unidades a Produzir
Fev
280000
1400
281400
1400
280000
280000
1400
281400
1400
280000

Mar
Abr
Mai
Jun
280000
280000
280000
280000
1400
1400
1400
1400
281400
281400
281400
281400
1400
1400
1400
1400
280000
280000
280000
280000
tabela 3
Jan
Unidades a Produzir
EAM A
EAM B
EAM C
EAM D
Necessidade de A
Necessidade de B
Necessidade de C
Necessidade de D
EI A
EI B
EI C
EI D
Compras de A
Compras de B
Compras de C
Compras de D
Preo de A
Preo de B
Preo de C
Preo de D
Compras de A (R$)
Compras de B (R$)
Compras de C (R$)
Compras de D (R$)
Fev
280000
700
800.8
366.8
5046.44
90
100
45
0
790
900.8
411.8
5046.44
90
100
45
0
700
800.8
366.8
5046.44
10.59
2.39
22.8
0.45
7381.31
1909.77
8331.54
2279.73
7410.48
1917.12
8363.04
2279.73
280000
700
800.8
366.8
5046.44
90
100
45
0
790
900.8
411.8
5046.44
90
100
45
0
700
800.8
366.8
5046.44
10.59
2.39
22.8
0.45
7410.48
1917.12
8363.04
2279.73
7410.48
1917.12
8363.04
2279.73
Mar
Abr
280000
280000
700
700
800.8
800.8
366.8
366.8
5046.44
5046.44
90
90
100
100
45
45
0
0
790
790
900.8
900.8
411.8
411.8
5046.44
5046.44
90
90
100
100
45
45
0
0
700
700
800.8
800.8
366.8
366.8
5046.44
5046.44
10.59
10.59
2.39
2.39
22.8
22.8
0.45
0.45
7410.48
7410.48
1917.12
1917.12
8363.04
8363.04
2279.73
2279.73
7410.48
7410.48
1917.12
1917.12
8363.04
8363.04
2279.73
2279.73

Mai
Jun
280000
280000
700
700
800.8
800.8
366.8
366.8
5046.44
5046.44
90
90
100
100
45
45
0
0
790
790
900.8
900.8
411.8
411.8
5046.44
5046.44
90
90
100
100
45
45
0
0
700
700
800.8
800.8
366.8
366.8
5046.44
5046.44
10.59
10.59
2.39
2.39
22.8
22.8
0.45
0.45
7410.48
7410.48
1917.12
1917.12
8363.04
8363.04
2279.73
2279.73
7410.48
7410.48
1917.12
1917.12
8363.04
8363.04
2279.73
2279.73
Tabela 4
Jan
trabalho por hora
quantidade de trab
Custo do trabalho
tabela 5
MOI
Depreciao
Tabela 6
MD A
MD B
MD C
MD D
MOD
CIF
Total
Produtos acabados
Fev
280000
290
966
13.46
12991.0
280000
290
966
13.46
12991.0

Jan
Fev
Mar
Abr
Mai
Jun
3913.63
3913.63
3913.63
3913.63
3913.63
3913.63
4408.33
4408.33
4408.33
4408.33
4408.33
4408.33
Custo
Quantidade Total
CIF/ uni
10.5864
0.0025
0.03
0.03
2.394
0.00286
0.01
22.8
0.00131
0.03
0.45175
0.018023
0.01
0.0388
1
0.04
0.03
0.14
1400
195.78
Tabela 7
MOD (4)
CIF (5)
Custos Orados
EIPA
EAM
Custo Orado de CPV

239576.35
155892.4
99863.51
495332.28
202.48
195.78
495338.98
Tabela 8
1807.16
35.88
70

Mar
Abr
Mai
Jun
1807.16
1807.16
1807.16
1807.16
1807.16
35.88
35.88
35.88
35.88
35.88
70
70
70
70
70
250
300
1600.25
250
300
1600.25
Jan
Auxiliar adm
Energia eltrica
Contador
Manuteno
Limpeza
Tabela 9
RB
CPV
MB

Mar
Abr
Mai
Jun
280000
280000
280000
280000
290
290
290
290
966
966
966
966
13.46
13.46
13.46
13.46
12991.0
12991.0
12991.0
12991.0
Fev
250
300
1600.25
250
300
1600.25
250
300
1600.25
250
300
1600.25

772800
715612.80
495338.98
220273.82
Desp
LAJIR
juros
LAIR
IR + CSLL(0,7%)
LL
Saldo Inicial
Entrada a vista
Entrada a prazo
Saldo de Caixa
MD a vista
MD a prazo
MOD
CIF
Despesa
Impostos(7,4%)
Maquinas
IR
SMC
Total de Pagamentos
Excesso de caixa
Amortizao
juros
SMC
48759.41
171514.41
27722.70
143791.72
1006.54
142785.18
Jan
Fev
Mar
Abr
Mai
Jun
610228.08
684027.10 689241.51 691154.16 696534.15 701996.92
32200
32200
674628.08
19970.36
0
12991.0
3913.63
4063.28
4765.60
50000
95703.91
578924.17
68667.40
11658.44
1906.04
50000
684027.10

Ativo Circulante
Caixa
780929.35
32200
195.78
2218.18
Juros a apropriar
36309.86
Total
851853.16
Ativo No Circulante
Terreno
100000
Barraces
300000
575000
Depreciao
430500
Total
544500
TOTAL
1396353.16
Passivo Circulante
Fornecedor a pagar
Impostos Pagar
0
2382.80
32200
32200
32200
32200
32200
32200
32200
32200
32200
32200
748427.10 753641.51 755554.16 760934.15 766396.92
19970.36 19970.36 19970.36 19970.36 19970.36
12991.0
3913.63
4063.28
4765.60
12991.0
3913.63
4063.28
4765.60
12991.0
3913.63
4063.28
4765.60
12991.0
3913.63
4063.28
4765.60
12991.0
3913.63
4063.28
4765.60
942.86
50000
50000
50000
50000
50000
95703.91 96646.77 95703.91 95703.91 95703.91
652723.19 656994.74 659850.25 665230.24 670693.01
11658.44 11658.44 11658.44 11658.44 11658.44
1823.25
4182.14
1657.67
1574.88
3933.77
50000
50000
50000
50000
50000
689241.51 691154.16 696534.15 701996.92 705100.81
Descrio
Necessidades
72838.67
Caixa Mnimo
22
30017.27
18419.69
Estoques
Estoque de MP
6
3992.94
Estoque de PP
15
16477.87
Estoque de PA
1
1098.52
Estoque de PR
0.50%
2470
Outros
0.50%
362.38
Recursos
4171.27
0
0
Impostos
IPI
0.50%
222.15
0.00
ICMS
2.58%
1146.28
COFINS
1.05%
676.20
PIS
0.25%
161.00
CPP
3.02%
1944.88
IR + CSLL
juros
amortizao
Total
amortizao
juros
Total
Patrimonio Liquido
Capital social
Lucro Liquido
Total
TOTAL
1006.54
19072.04
64572.97
87034.35
100690.74
17237.82
117928.56
646065.46
545324.79
1191390.25
1396353.16
Outros
Total do CG
0.50%
20.75
68667.40

Jul
Ago
Set
Out
Nov
Dez
280000
280000
280000
280000
280000
280000
0.23
0.23
0.23
0.23
0.23
0.23
64400
64400
64400
64400
64400
64400

Jul
Ago
Set
Out
Nov
Dez
280000
280000
280000
280000
280000
280000
1400
1400
1400
1400
1400
1400
281400
281400
281400
281400
281400
281400
1400
1400
1400
1400
1400
1400
280000
280000
280000
280000
280000
280000

Jul
Ago
Set
Out
Nov
Dez
280000
280000
280000
280000
280000
280000
700
700
700
700
700
700
800.8
800.8
800.8
800.8
800.8
800.8
366.8
366.8
366.8
366.8
366.8
366.8
5046.44
5046.44
5046.44
5046.44
5046.44
5046.44
90
90
90
90
90
90
100
100
100
100
100
100
45
45
45
45
45
45
0
0
0
0
0
0
790
790
790
790
790
790
900.8
900.8
900.8
900.8
900.8
900.8
411.8
411.8
411.8
411.8
411.8
411.8
5046.44
5046.44
5046.44
5046.44
5046.44
5046.44
90
90
90
90
90
90
100
100
100
100
100
100
45
45
45
45
45
45
0
0
0
0
0
0
700
700
700
700
700
700
800.8
800.8
800.8
800.8
800.8
800.8
366.8
366.8
366.8
366.8
366.8
366.8
5046.44
5046.44
5046.44
5046.44
5046.44
5046.44
10.59
10.59
10.59
10.59
10.59
10.59
2.39
2.39
2.39
2.39
2.39
2.39
22.8
22.8
22.8
22.8
22.8
22.8
0.45
0.45
0.45
0.45
0.45
0.45
7410.48
7410.48
7410.48
7410.48
7410.48
7410.48
1917.12
1917.12
1917.12
1917.12
1917.12
1917.12
8363.04
8363.04
8363.04
8363.04
8363.04
8363.04
2279.73
2279.73
2279.73
2279.73
2279.73
2279.73
7410.48
7410.48
7410.48
7410.48
7410.48
7410.48
1917.12
1917.12
1917.12
1917.12
1917.12
1917.12
8363.04
8363.04
8363.04
8363.04
8363.04
8363.04
2279.73
2279.73
2279.73
2279.73
2279.73
2279.73

Jul
Ago
Set
Out
Nov
Dez
280000
280000
280000
280000
280000
280000
290
290
290
290
290
290
966
966
966
966
966
966
13.46
13.46
13.46
13.46
13.46
13.46
12991.0
12991.0
12991.0
12991.0
12991.0
12991.0
Jul
Ago
Set
Out
Nov
Dez
3913.63
3913.63
3913.63
3913.63
3913.63
3913.63
4408.33
4408.33
4408.33
4408.33
4408.33
4408.33

Jul
Ago
Set
Out
Nov
Dez
1807.16
1807.16
1807.16
1807.16
1807.16
1807.16
35.88
35.88
35.88
35.88
35.88
35.88
70
70
70
70
70
70
250
300
1600.25
250
300
1600.25
250
300
1600.25
250
300
1600.25
250
300
1600.25
250
300
1600.25
Jul
Ago
Set
Out
Nov
Dez
705100.81 718437.09 731819.66 742806.82 756281.94 769803.35
32200
32200
32200
32200
32200
32200
32200
32200
32200
32200
32200
32200
769500.81 782837.09 796219.66 807206.82 820681.94 834203.35
19970.36 19970.36 19970.36 19970.36 19970.36 19970.36
12991.0
3913.63
4063.28
4765.60
12991.0
3913.63
4063.28
4765.60
12991.0
3913.63
4063.28
4765.60
12991.0
3913.63
4063.28
4765.60
12991.0
3913.63
4063.28
4765.60
12991.0
3913.63
4063.28
4765.60
50000
50000
50000
50000
50000
50000
95703.91 95703.91 95703.91 95703.91 95703.91 95703.91
673796.90 687133.19 700515.75 711502.91 724978.04 738499.44
3950.51
3950.51
3950.51
3950.51
3950.51
3950.51
1409.30
1363.02
3758.42
1270.46
1224.18
3619.58
50000
50000
50000
50000
50000
50000
718437.09 731819.66 742806.82 756281.94 769803.35 780929.35

Total a 100% da CP
72838.67
30017.27
18419.69
3992.94
16477.87
1098.52
2470
362.38
4171.27
0
222.15
1146.28
676.20
161.00
1944.88
20.75
68667.40
FINAME PSI Saldo Devedor

Amortizao Juros
0
247000
2013
247000
2
247000
3
247000
2133.45
4
247000
5
247000
6
247000
2133.45
2014
247000
8
247000
9
247000
2133.45
10
247000
11
247000
12
247000
2133.45
13
241854.17
5145.83
709.11
14
236708.33
5145.83
694.34
15
231562.50
5145.83
679.57
16
226416.67
5145.83
664.79
17
221270.83
5145.83
650.02
18
216125.00
5145.83
635.25
2015
210979.17
5145.83
620.47
20
205833.33
5145.83
605.70
21
200687.50
5145.83
590.93
22
195541.67
5145.83
576.15
23
190395.83
5145.83
561.38
24
185250.00
5145.83
546.61
25
180104.17
5145.83
531.83
26
174958.33
5145.83
517.06
27
169812.50
5145.83
502.29
28
164666.67
5145.83
487.51
29
159520.83
5145.83
472.74
30
154375.00
5145.83
457.97
2016
149229.17
5145.83
443.19
32
144083.33
5145.83
428.42
33
138937.50
5145.83
413.65
34
133791.67
5145.83
398.88
35
128645.83
5145.83
384.10
36
123500.00
5145.83
369.33
37
118354.17
5145.83
354.56
38
113208.33
5145.83
339.78
39
108062.50
5145.83
325.01
40
102916.67
5145.83
310.24
41
97770.83
5145.83
295.46
42
92625.00
5145.83
280.69
2017
87479.17
5145.83
265.92
44
82333.33
5145.83
251.14
0.0086 BNDES AUTO Saldo Devedor

0.0029
0
120000
2013
120000
2
120000
3
120000
4
120000
5
120000
6
120000
2014
117777.78
8
115555.56
9
113333.33
10
111111.11
11
108888.89
12
106666.67
13
104444.44
14
102222.22
15
100000.00
16
97777.78
17
95555.56
18
93333.33
2015
91111.11
20
88888.89
21
86666.67
22
84444.44
23
82222.22
24
80000.00
25
77777.78
26
75555.56
27
73333.33
28
71111.11
29
68888.89
30
66666.67
2016
64444.44
32
62222.22
33
60000.00
34
57777.78
35
55555.56
36
53333.33
37
51111.11
38
48888.89
39
46666.67
40
44444.44
41
42222.22
42
40000.00
2017
37777.78
44
35555.56
45
46
47
48
49
50
51
52
53
54
2018
56
57
58
59
60
77187.50
72041.67
66895.83
61750.00
56604.17
51458.33
46312.50
41166.67
36020.83
30875.00
25729.17
20583.33
15437.50
10291.67
5145.83
0.00
5145.83
5145.83
5145.83
5145.83
5145.83
5145.83
5145.83
5145.83
5145.83
5145.83
5145.83
5145.83
5145.83
5145.83
5145.83
5145.83
236.37
221.60
206.82
192.05
177.28
162.50
147.73
132.96
118.19
103.41
88.64
73.87
59.09
44.32
29.55
14.77
45
46
47
48
49
50
51
52
53
54
2018
56
57
58
59
60
33333.33
31111.11
28888.89
26666.67
24444.44
22222.22
20000.00
17777.78
15555.56
13333.33
11111.11
8888.89
6666.67
4444.44
2222.22
0.00
Amortizao
Juros
3080.35
2222.22
2222.22
2222.22
2222.22
2222.22
2222.22
2222.22
2222.22
2222.22
2222.22
2222.22
2222.22
2222.22
2222.22
2222.22
2222.22
2222.22
2222.22
2222.22
2222.22
2222.22
2222.22
2222.22
2222.22
2222.22
2222.22
2222.22
2222.22
2222.22
2222.22
2222.22
2222.22
2222.22
2222.22
2222.22
2222.22
2222.22
2222.22
3080.35
1018.12
999.27
980.41
961.56
942.70
923.85
905.00
886.14
867.29
848.43
829.58
810.73
791.87
773.02
754.16
735.31
716.46
697.60
678.75
659.89
641.04
622.19
603.33
584.48
565.62
546.77
527.91
509.06
490.21
471.35
452.50
433.64
414.79
395.94
377.08
358.23
339.37
320.52
0.0257 CG Associado Saldo Devedor Amortizao Juros

0.008
0
16313.77
2013
16313.77
2
16313.77
3
16313.77
140.91
4
16313.77
5
16313.77
6
16313.77
140.91
2014
16313.77
8
16313.77
9
16313.77
140.91
10
16313.77
11
16313.77
12
16313.77
140.91
13
15973.90
339.87
138.41
14
15634.03
339.87
135.53
15
15294.16
339.87
132.64
16
14954.29
339.87
129.76
17
14614.42
339.87
126.88
18
14274.55
339.87
123.99
2015
13934.68
339.87
121.11
20
13594.81
339.87
118.23
21
13254.94
339.87
115.34
22
12915.07
339.87
112.46
23
12575.20
339.87
109.58
24
12235.33
339.87
106.69
25
11895.45
339.87
103.81
26
11555.58
339.87
100.93
27
11215.71
339.87
98.04
28
10875.84
339.87
95.16
29
10535.97
339.87
92.27
30
10196.10
339.87
89.39
2016
9856.23
339.87
86.51
32
9516.36
339.87
83.62
33
9176.49
339.87
80.74
34
8836.62
339.87
77.86
35
8496.75
339.87
74.97
36
8156.88
339.87
72.09
37
7817.01
339.87
69.21
38
7477.14
339.87
66.32
39
7137.27
339.87
63.44
40
6797.40
339.87
60.56
41
6457.53
339.87
57.67
42
6117.66
339.87
54.79
2017
5777.79
339.87
51.90
44
5437.92
339.87
49.02
0.0086
0.0029
2222.22
2222.22
2222.22
2222.22
2222.22
2222.22
2222.22
2222.22
2222.22
2222.22
2222.22
2222.22
2222.22
2222.22
2222.22
2222.22
301.67
282.81
263.96
245.10
226.25
207.40
188.54
169.69
150.83
131.98
113.12
94.27
75.42
56.56
37.71
18.85
45
46
47
48
49
50
51
52
53
54
2018
56
57
58
59
60
5098.05
4758.18
4418.31
4078.44
3738.57
3398.70
3058.83
2718.96
2379.09
2039.22
1699.35
1359.48
1019.61
679.74
339.87
0.00
339.87
339.87
339.87
339.87
339.87
339.87
339.87
339.87
339.87
339.87
339.87
339.87
339.87
339.87
339.87
339.87
46.14
43.25
40.37
37.49
34.60
31.72
28.84
25.95
23.07
20.19
17.30
14.42
11.53
8.65
5.77
2.88
PROGEREN 2015 SD
Amortizao Juros 15%a.a.
0 59178.80
2015 59178.80
2 59178.80
3 59178.80
2104.28
4 59178.80
5 59178.80
6 59178.80
2104.28
7 59178.80
8 59178.80
9 59178.80
2104.28
10 59178.80
11 59178.80
12 59178.80
2104.28
2016 57945.91
1232.89
693.27
14 56713.02
1232.89
678.83
15 55480.13
1232.89
664.39
16 54247.24
1232.89
649.95
17 53014.35
1232.89
635.50
18 51781.45
1232.89
621.06
19 50548.56
1232.89
606.62
20 49315.67
1232.89
592.17
21 48082.78
1232.89
577.73
22 46849.89
1232.89
563.29
23 45617.00
1232.89
548.84
24 44384.10
1232.89
534.40
2017 43151.21
1232.89
519.96
26 41918.32
1232.89
505.51
27 40685.43
1232.89
491.07
28 39452.54
1232.89
476.63
29 38219.64
1232.89
462.18
30 36986.75
1232.89
447.74
31 35753.86
1232.89
433.30
32 34520.97
1232.89
418.85
33 33288.08
1232.89
404.41
34 32055.19
1232.89
389.97
35 30822.29
1232.89
375.52
36 29589.40
1232.89
361.08
2018 28356.51
1232.89
346.64
38 27123.62
1232.89
332.19
39 25890.73
1232.89
317.75
40 24657.84
1232.89
303.31
41 23424.94
1232.89
288.86
42 22192.05
1232.89
274.42
43 20959.16
1232.89
259.98
44 19726.27
1232.89
245.53
0.0356 PROGEREN 2016

0.0117
0
2016
2
3
4
5
6
7
8
9
10
11
12
2017
14
15
16
17
18
19
20
21
22
23
24
2018
26
27
28
29
30
31
32
33
34
35
36
2019
38
39
40
41
42
43
44
SD
Amortizao
64130.61
64130.61
64130.61
64130.61
64130.61
64130.61
64130.61
64130.61
64130.61
64130.61
64130.61
64130.61
64130.61
62794.56
1336.05
61458.51
1336.05
60122.45
1336.05
58786.40
1336.05
57450.34
1336.05
56114.29
1336.05
54778.23
1336.05
53442.18
1336.05
52106.12
1336.05
50770.07
1336.05
49434.02
1336.05
48097.96
1336.05
46761.91
1336.05
45425.85
1336.05
44089.80
1336.05
42753.74
1336.05
41417.69
1336.05
40081.63
1336.05
38745.58
1336.05
37409.52
1336.05
36073.47
1336.05
34737.42
1336.05
33401.36
1336.05
32065.31
1336.05
30729.25
1336.05
29393.20
1336.05
28057.14
1336.05
26721.09
1336.05
25385.03
1336.05
24048.98
1336.05
22712.93
1336.05
21376.87
1336.05
45
46
47
48
2019
50
51
52
53
54
55
56
57
58
59
60
18493.38
17260.48
16027.59
14794.70
13561.81
12328.92
11096.03
9863.13
8630.24
7397.35
6164.46
4931.57
3698.68
2465.78
1232.89
0.00
1232.89
1232.89
1232.89
1232.89
1232.89
1232.89
1232.89
1232.89
1232.89
1232.89
1232.89
1232.89
1232.89
1232.89
1232.89
1232.89
231.09
216.65
202.21
187.76
173.32
158.88
144.43
129.99
115.55
101.10
86.66
72.22
57.77
43.33
28.89
14.44
45
46
47
48
2020
50
51
52
53
54
55
56
57
58
59
60
20040.82
18704.76
17368.71
16032.65
14696.60
13360.54
12024.49
10688.44
9352.38
8016.33
6680.27
5344.22
4008.16
2672.11
1336.05
0.00
1336.05
1336.05
1336.05
1336.05
1336.05
1336.05
1336.05
1336.05
1336.05
1336.05
1336.05
1336.05
1336.05
1336.05
1336.05
1336.05
Juros 15%a.a.
2280.36
2280.36
2280.36
2280.36
751.28
735.63
719.98
704.33
688.68
673.03
657.37
641.72
626.07
610.42
594.77
579.12
563.46
547.81
532.16
516.51
500.86
485.20
469.55
453.90
438.25
422.60
406.95
391.29
375.64
359.99
344.34
328.69
313.04
297.38
281.73
266.08

0.0117
0
2017
2
3
4
5
6
7
8
9
10
11
12
2018
14
15
16
17
18
19
20
21
22
23
24
2019
26
27
28
29
30
31
32
33
34
35
36
2020
38
39
40
41
42
43
44
SD
Amortizao Juros 15%a.a.
66315.07
66315.07
66315.07
66315.07
2358.04
66315.07
66315.07
66315.07
2358.04
66315.07
66315.07
66315.07
2358.04
66315.07
66315.07
66315.07
2358.04
64933.51
1381.56
776.88
63551.94
1381.56
760.69
62170.38
1381.56
744.51
60788.81
1381.56
728.32
59407.25
1381.56
712.14
58025.69
1381.56
695.95
56644.12
1381.56
679.77
55262.56
1381.56
663.58
53880.99
1381.56
647.40
52499.43
1381.56
631.21
51117.87
1381.56
615.03
49736.30
1381.56
598.84
48354.74
1381.56
582.66
46973.17
1381.56
566.47
45591.61
1381.56
550.29
44210.05
1381.56
534.10
42828.48
1381.56
517.92
41446.92
1381.56
501.73
40065.35
1381.56
485.55
38683.79
1381.56
469.36
37302.23
1381.56
453.18
35920.66
1381.56
436.99
34539.10
1381.56
420.81
33157.53
1381.56
404.62
31775.97
1381.56
388.44
30394.41
1381.56
372.25
29012.84
1381.56
356.07
27631.28
1381.56
339.88
26249.71
1381.56
323.70
24868.15
1381.56
307.51
23486.59
1381.56
291.33
22105.02
1381.56
275.14

0.0117
0
2018
2
3
4
5
6
7
8
9
10
11
12
2019
14
15
16
17
18
19
20
21
22
23
24
2020
26
27
28
29
30
31
32
33
34
35
36
2021
38
39
40
41
42
43
44
250.43
234.78
219.12
203.47
187.82
172.17
156.52
140.87
125.21
109.56
93.91
78.26
62.61
46.96
31.30
15.65
45
46
47
48
2021
50
51
52
53
54
55
56
57
58
59
60
20723.46
19341.90
17960.33
16578.77
15197.20
13815.64
12434.08
11052.51
9670.95
8289.38
6907.82
5526.26
4144.69
2763.13
1381.56
0.00
1381.56
1381.56
1381.56
1381.56
1381.56
1381.56
1381.56
1381.56
1381.56
1381.56
1381.56
1381.56
1381.56
1381.56
1381.56
1381.56
258.96
242.77
226.59
210.40
194.22
178.03
161.85
145.66
129.48
113.29
97.11
80.92
64.74
48.55
32.37
16.18
45
46
47
48
2022
50
51
52
53
54
55
56
57
58
59
60
SD
AmortizaoJuros 15%a.a.
68667.40
68667.40
68667.40
68667.40
2441.68
68667.40
68667.40
68667.40
2441.68
68667.40
68667.40
68667.40
2441.68
68667.40
68667.40
68667.40
2441.68
67236.83 1430.57
804.43
65806.26 1430.57
787.67
64375.69 1430.57
770.91
62945.12 1430.57
754.16
61514.55 1430.57
737.40
60083.98 1430.57
720.64
58653.41 1430.57
703.88
57222.84 1430.57
687.12
55792.27 1430.57
670.36
54361.69 1430.57
653.60
52931.12 1430.57
636.84
51500.55 1430.57
620.08
50069.98 1430.57
603.32
48639.41 1430.57
586.57
47208.84 1430.57
569.81
45778.27 1430.57
553.05
44347.70 1430.57
536.29
42917.13 1430.57
519.53
41486.56 1430.57
502.77
40055.99 1430.57
486.01
38625.41 1430.57
469.25
37194.84 1430.57
452.49
35764.27 1430.57
435.73
34333.70 1430.57
418.98
32903.13 1430.57
402.22
31472.56 1430.57
385.46
30041.99 1430.57
368.70
28611.42 1430.57
351.94
27180.85 1430.57
335.18
25750.28 1430.57
318.42
24319.71 1430.57
301.66
22889.13 1430.57
284.90
0.0356
0.0117
21458.56
20027.99
18597.42
17166.85
15736.28
14305.71
12875.14
11444.57
10014.00
8583.43
7152.85
5722.28
4291.71
2861.14
1430.57
0.00
1430.57
1430.57
1430.57
1430.57
1430.57
1430.57
1430.57
1430.57
1430.57
1430.57
1430.57
1430.57
1430.57
1430.57
1430.57
1430.57
268.14
251.39
234.63
217.87
201.11
184.35
167.59
150.83
134.07
117.31
100.55
83.80
67.04
50.28
33.52
16.76
Terreno
Barraces
Forno e instalaes
Gaiolas
Empilhadeira
Mesa Giratria
P Carregadeira
Alimentador
Misturador
Laminador
Maromba
Cortador
Correias
Mveis de Escritrio
SOMA
eventuais
CG
TOTAL
CP
CT
CT finame psi
bndes auto
CG associado
Depreciao
Forno e instalaes
Barraces
Gaiolas
Empilhadeira
Mesa Giratria
P Carregadeira
Alimentador
Misturador
Laminador
maromba
Cortador
Correias
Mveis de Escritrio
TOTAL
Julho
100000
300000
400000
400000
280000
120000
Quadro de Usos e Fontes

Agosto Setembro Outubro
0
0
0
0
0
0
240000
60000
57000
12000
100000
22000
15000
20000
30000
10000
6000
3000
575000
575000
328000
247000
247000
Novembro
Dezembro
16313.767
SOMA
100000
300000
240000
60000
57000
12000
100000
22000
15000
20000
30000
10000
6000
3000
975000
0
54379.22
1029379
646065.5
383313.8
247000
120000
16313.77
54379.22
0 54379.223
0 38065.456
0 16313.767
120000
1
24000
12000
30000
5700
1200
25000
2200
1500
2000
3000
1000
3000
300
110900
2
24000
12000
30000
5700
1200
25000
2200
1500
2000
3000
1000
3000
300
110900
3
24000
12000
4
24000
12000
5
24000
12000
6
24000
12000
7
24000
12000
5700
1200
25000
2200
1500
2000
3000
1000
5700
1200
25000
2200
1500
2000
3000
1000
5700
1200
5700
1200
5700
1200
2200
1500
2000
3000
1000
2200
1500
2000
3000
1000
2200
1500
2000
3000
1000
300
77900
300
77900
300
52900
300
52900
300
52900
240000
57000
100000
22000
15000
20000
30000
10000
494000
8
24000
12000
9
24000
12000
10
24000
12000
5700
1200
5700
1200
5700
1200
2200
1500
2000
3000
1000
2200
1500
2000
3000
1000
2200
1500
2000
3000
1000
300
52900
300
52900
300
52900
11
12
13
14
15
16
17
12000
12000
12000
12000
12000
12000
12000
12000
12000
12000
12000
12000
12000
12000
18
19
20
21
22
23
24
25
12000
12000
12000
12000
12000
12000
12000
12000
12000
12000
12000
12000
12000
12000
12000
12000
Itens/anos
Entrada
Lucro Lquido
Depreciao
Total
Sadas
Capital Prprio
Amortizao
Total
Saldo de Caixa
Acumulado
TIR=
2013
2014
2015
2016
2017
2018
-11249.42
0.00
-11249.42
68693.72
110900.00
179593.72
91256.03
110900.00
202156.03
120087.99
77900.00
197987.99
133751.29
77900.00
211651.29
142785.18
52900.00
195685.18
646065.46
0.00
646,065.46
-657,314.87
-657314.87
-8.12%
0.00
0.00
0.00
59,580.89 92,495.11 107,289.81
59,580.89 92,495.11 107,289.81
120,012.83 109,660.92 90,698.18
-537302.04 -427641.12 -336942.93
0.00
0.00
123,322.46 93,653.67
123,322.46 93,653.67
88,328.83 102,031.50
-248614.11 -146582.60

Orçamento Operacional e Orçamento de Caixa - Parte 4

Încărcat de

Informații document

Titlu original

Drepturi de autor

Formate disponibile

Partajați acest document

Partajați sau inserați document

Opțiuni de partajare

Vi se pare util acest document?

Este necorespunzător acest conținut?

Drepturi de autor:

Formate disponibile

Orçamento Operacional e Orçamento de Caixa - Parte 4

Încărcat de

Drepturi de autor:

Formate disponibile

Tabela 1

Oramento de Receitas para o ano 2013

Oramento de Produo 2013

Compra de Materiais Diretos 2013

Oramento do Custo do Produto Vendido 2013

Oramento do CIF 2013

Oramento de Estoque Final 2013

Mo de Obra Direta 2013

Oramento de Despesas Gerais 2013

Oramento da Demonstrao de Resultado 2013

Balano Patrimonial ano 2013

Oramento de Receitas para o a

Compra de Materiais Diretos

Oramento de Produo para o

Mao de Obra Direta 201

Oramento do CIF 2014

Oramento de Estoque Fina

Oramento do Custo do Produto V

Oramento de Despesas Gera

Balano Patrimonial ano 2014

Quadro Demonstrativo do Capital de Giro 2014

Oramento de Receitas para o ano 2014

Mao de Obra Direta 2014

Oramento do Custo do Produto Vendido 2014

Oramento de Despesas Gerais 2014

onstrativo do Capital de Giro 2014

Oramento de Receitas para o ano 2015

Oramento de Produo para o ano 2015

Compra de Materiais Diretos 2015

Oramento do CIF 2015

Oramento do Custo do Produto Vendido 2015

Oramento de Despesas Gerais 2015

Mao de Obra Direta 2015

Oramento da Demonstrao de Resultado 2015

Balano Patrimonial ano 2015

mento de Receitas para o ano 2015

mento de Produo para o ano 2015

ompra de Materiais Diretos 2015

Mao de Obra Direta 2015

ramento de Estoque Final 2015

nto do Custo do Produto Vendido 2015

amento de Despesas Gerais 2015

to da Demonstrao de Resultado 2015

o Capital de Giro 2015

Oramento de Receitas para o ano 2016

Oramento de Produo para o ano 2016

Compra de Materiais Diretos 2016

Oramento do CIF 2016

Oramento do Custo do Produto Vendido 2016

Oramento de Despesas Gerais 2016

Mao de Obra Direta 2016

Oramento da Demonstrao de Resultado 2016

Balano Patrimonial ano 2016

mento de Receitas para o ano 2016

mento de Produo para o ano 2016

ompra de Materiais Diretos 2016

Mao de Obra Direta 2016

ramento de Estoque Final 2016

nto do Custo do Produto Vendido 2016

amento de Despesas Gerais 2016

to da Demonstrao de Resultado 2016

o Capital de Giro 2016

Oramento de Receitas para o ano 2017