Despesas c/

Mês Receita Mensal funcionários Despesas Fixas Pro labore Despesas Variáveis
0 - - - -
1 R$ 150,000.00 -R$ 12,000.00 -R$ 8,500.00 -R$ 3,000.00 -R$ 60,000.00
2 R$ 150,000.00 -R$ 12,000.00 -R$ 8,500.00 -R$ 3,000.00 -R$ 60,000.00
3 R$ 150,000.00 -R$ 12,000.00 -R$ 8,500.00 -R$ 3,000.00 -R$ 60,000.00
4 R$ 150,000.00 -R$ 12,000.00 -R$ 8,500.00 -R$ 3,000.00 -R$ 60,000.00
5 R$ 150,000.00 -R$ 12,000.00 -R$ 8,500.00 -R$ 3,000.00 -R$ 60,000.00
6 R$ 150,000.00 -R$ 12,000.00 -R$ 8,500.00 -R$ 3,000.00 -R$ 60,000.00
7 R$ 150,000.00 -R$ 12,000.00 -R$ 8,500.00 -R$ 3,000.00 -R$ 60,000.00
8 R$ 150,000.00 -R$ 12,000.00 -R$ 8,500.00 -R$ 3,000.00 -R$ 60,000.00
9 R$ 150,000.00 -R$ 12,000.00 -R$ 8,500.00 -R$ 3,000.00 -R$ 60,000.00
10 R$ 150,000.00 -R$ 12,000.00 -R$ 8,500.00 -R$ 3,000.00 -R$ 60,000.00
11 R$ 150,000.00 -R$ 12,000.00 -R$ 8,500.00 -R$ 3,000.00 -R$ 60,000.00
12 R$ 150,000.00 -R$ 12,000.00 -R$ 8,500.00 -R$ 3,000.00 -R$ 60,000.00
13 R$ 150,000.00 -R$ 12,000.00 -R$ 8,500.00 -R$ 3,000.00 -R$ 60,000.00
14 R$ 150,000.00 -R$ 12,000.00 -R$ 8,500.00 -R$ 3,000.00 -R$ 60,000.00
15 R$ 150,000.00 -R$ 12,000.00 -R$ 8,500.00 -R$ 3,000.00 -R$ 60,000.00
16 R$ 150,000.00 -R$ 12,000.00 -R$ 8,500.00 -R$ 3,000.00 -R$ 60,000.00
17 R$ 150,000.00 -R$ 12,000.00 -R$ 8,500.00 -R$ 3,000.00 -R$ 60,000.00
18 R$ 150,000.00 -R$ 12,000.00 -R$ 8,500.00 -R$ 3,000.00 -R$ 60,000.00
19 R$ 150,000.00 -R$ 12,000.00 -R$ 8,500.00 -R$ 3,000.00 -R$ 60,000.00
20 R$ 150,000.00 -R$ 12,000.00 -R$ 8,500.00 -R$ 3,000.00 -R$ 60,000.00
21 R$ 150,000.00 -R$ 12,000.00 -R$ 8,500.00 -R$ 3,000.00 -R$ 60,000.00
22 R$ 150,000.00 -R$ 12,000.00 -R$ 8,500.00 -R$ 3,000.00 -R$ 60,000.00
23 R$ 150,000.00 -R$ 12,000.00 -R$ 8,500.00 -R$ 3,000.00 -R$ 60,000.00
24 R$ 150,000.00 -R$ 12,000.00 -R$ 8,500.00 -R$ 3,000.00 -R$ 60,000.00
 Amortizações Valor residual Investimento Total
- -R$ 350,000.00 -R$ 350,000.00
-R$ 28,582.6333 R$ 37,917.37
-R$ 27,999.3292 R$ 38,500.67
-R$ 27,416.0250 R$ 39,083.98
-R$ 26,832.7208 R$ 39,667.28
-R$ 26,249.4167 R$ 40,250.58
-R$ 25,666.1125 R$ 40,833.89
-R$ 25,082.8083 R$ 41,417.19
-R$ 24,499.5042 R$ 42,000.50
-R$ 23,916.2000 R$ 42,583.80
-R$ 23,332.8958 R$ 43,167.10
-R$ 22,749.5917 R$ 43,750.41
-R$ 22,166.2875 R$ 44,333.71
-R$ 21,582.9833 R$ 44,917.02
-R$ 20,999.6792 R$ 45,500.32
-R$ 20,416.3750 R$ 46,083.63
-R$ 19,833.0708 R$ 46,666.93 Resultados
-R$ 19,249.7667 R$ 47,250.23 VPL
-R$ 18,666.4625 R$ 47,833.54 TIR
-R$ 18,083.1583 R$ 48,416.84 VUL
-R$ 17,499.8542 R$ 49,000.15
-R$ 16,916.5500 R$ 49,583.45
-R$ 16,333.2458 R$ 50,166.75
-R$ 15,749.9417 R$ 50,750.06
-R$ 15,166.6375 R$ 35,000.00 R$ 86,333.36
Investimento inicial -R$ 350,000.00
Preço por refeição R$ 20.00
Clientes/dia 300
Dias/mês 25
Despesas variáveis por refeição -R$ 8.00
Funcionários 8
Despesas com funcionários/mês -R$ 12,000.00
Despesas fixas -R$ 8,500.00
Pro labore -R$ 3,000.00
Vida útil 24
Valor residual R$ 35,000.00

Taxa mínima de atratividade 5.5%

R$ 227,423.365
11.121%
R$ 16,954.26
Mês Prestação Amortização Juros Saldo Devedor
0 - - - -
1 R$ 28,582.6333 R$ 14,583.33 R$ 13,999.3000 R$ 350,000.00
2 R$ 27,999.33 R$ 14,583.33 R$ 13,416.00 R$ 335,416.6667
3 R$ 27,416.03 R$ 14,583.33 R$ 12,832.69 R$ 320,833.3333
4 R$ 26,832.72 R$ 14,583.33 R$ 12,249.39 R$ 306,250.0000
5 R$ 26,249.42 R$ 14,583.33 R$ 11,666.08 R$ 291,666.6667
6 R$ 25,666.11 R$ 14,583.33 R$ 11,082.78 R$ 277,083.3333
7 R$ 25,082.81 R$ 14,583.33 R$ 10,499.48 R$ 262,500.0000
8 R$ 24,499.50 R$ 14,583.33 R$ 9,916.17 R$ 247,916.6667
9 R$ 23,916.20 R$ 14,583.33 R$ 9,332.87 R$ 233,333.3333
10 R$ 23,332.90 R$ 14,583.33 R$ 8,749.56 R$ 218,750.0000
11 R$ 22,749.59 R$ 14,583.33 R$ 8,166.26 R$ 204,166.6667
12 R$ 22,166.29 R$ 14,583.33 R$ 7,582.95 R$ 189,583.3333
13 R$ 21,582.98 R$ 14,583.33 R$ 6,999.65 R$ 175,000.0000
14 R$ 20,999.68 R$ 14,583.33 R$ 6,416.35 R$ 160,416.6667
15 R$ 20,416.38 R$ 14,583.33 R$ 5,833.04 R$ 145,833.3333
16 R$ 19,833.07 R$ 14,583.33 R$ 5,249.74 R$ 131,250.0000
17 R$ 19,249.77 R$ 14,583.33 R$ 4,666.43 R$ 116,666.6667
18 R$ 18,666.46 R$ 14,583.33 R$ 4,083.13 R$ 102,083.3333
19 R$ 18,083.16 R$ 14,583.33 R$ 3,499.83 R$ 87,500.0000
20 R$ 17,499.85 R$ 14,583.33 R$ 2,916.52 R$ 72,916.6667
21 R$ 16,916.55 R$ 14,583.33 R$ 2,333.22 R$ 58,333.3333
22 R$ 16,333.25 R$ 14,583.33 R$ 1,749.91 R$ 43,750.0000
23 R$ 15,749.94 R$ 14,583.33 R$ 1,166.61 R$ 29,166.6667
24 R$ 15,166.64 R$ 14,583.33 R$ 583.30 R$ 14,583.3333
Investimento inicial R$ 350,000.00
Taxa de juros a.a. 60.10%
Taxa de juros a.m. 3.9998%

Amortização R$ 14,583.33
 Despesas c/
Mês Receita Mensal funcionários Despesas Fixas Pro labore Despesas Variáveis Amortizações
0 - - - - -
1 R$ 121,179.47 -R$ 12,000.00 -R$ 8,500.00 -R$ 3,000.00 -R$ 48,471.79 -R$ 28,582.6333
2 R$ 121,179.47 -R$ 12,000.00 -R$ 8,500.00 -R$ 3,000.00 -R$ 48,471.79 -R$ 27,999.3292
3 R$ 121,179.47 -R$ 12,000.00 -R$ 8,500.00 -R$ 3,000.00 -R$ 48,471.79 -R$ 27,416.0250
4 R$ 121,179.47 -R$ 12,000.00 -R$ 8,500.00 -R$ 3,000.00 -R$ 48,471.79 -R$ 26,832.7208
5 R$ 121,179.47 -R$ 12,000.00 -R$ 8,500.00 -R$ 3,000.00 -R$ 48,471.79 -R$ 26,249.4167
6 R$ 121,179.47 -R$ 12,000.00 -R$ 8,500.00 -R$ 3,000.00 -R$ 48,471.79 -R$ 25,666.1125
7 R$ 121,179.47 -R$ 12,000.00 -R$ 8,500.00 -R$ 3,000.00 -R$ 48,471.79 -R$ 25,082.8083
8 R$ 121,179.47 -R$ 12,000.00 -R$ 8,500.00 -R$ 3,000.00 -R$ 48,471.79 -R$ 24,499.5042
9 R$ 121,179.47 -R$ 12,000.00 -R$ 8,500.00 -R$ 3,000.00 -R$ 48,471.79 -R$ 23,916.2000
10 R$ 121,179.47 -R$ 12,000.00 -R$ 8,500.00 -R$ 3,000.00 -R$ 48,471.79 -R$ 23,332.8958
11 R$ 121,179.47 -R$ 12,000.00 -R$ 8,500.00 -R$ 3,000.00 -R$ 48,471.79 -R$ 22,749.5917
12 R$ 121,179.47 -R$ 12,000.00 -R$ 8,500.00 -R$ 3,000.00 -R$ 48,471.79 -R$ 22,166.2875
13 R$ 121,179.47 -R$ 12,000.00 -R$ 8,500.00 -R$ 3,000.00 -R$ 48,471.79 -R$ 21,582.9833
14 R$ 121,179.47 -R$ 12,000.00 -R$ 8,500.00 -R$ 3,000.00 -R$ 48,471.79 -R$ 20,999.6792
15 R$ 121,179.47 -R$ 12,000.00 -R$ 8,500.00 -R$ 3,000.00 -R$ 48,471.79 -R$ 20,416.3750
16 R$ 121,179.47 -R$ 12,000.00 -R$ 8,500.00 -R$ 3,000.00 -R$ 48,471.79 -R$ 19,833.0708
17 R$ 121,179.47 -R$ 12,000.00 -R$ 8,500.00 -R$ 3,000.00 -R$ 48,471.79 -R$ 19,249.7667
18 R$ 121,179.47 -R$ 12,000.00 -R$ 8,500.00 -R$ 3,000.00 -R$ 48,471.79 -R$ 18,666.4625
19 R$ 121,179.47 -R$ 12,000.00 -R$ 8,500.00 -R$ 3,000.00 -R$ 48,471.79 -R$ 18,083.1583
20 R$ 121,179.47 -R$ 12,000.00 -R$ 8,500.00 -R$ 3,000.00 -R$ 48,471.79 -R$ 17,499.8542
21 R$ 121,179.47 -R$ 12,000.00 -R$ 8,500.00 -R$ 3,000.00 -R$ 48,471.79 -R$ 16,916.5500
22 R$ 121,179.47 -R$ 12,000.00 -R$ 8,500.00 -R$ 3,000.00 -R$ 48,471.79 -R$ 16,333.2458
23 R$ 121,179.47 -R$ 12,000.00 -R$ 8,500.00 -R$ 3,000.00 -R$ 48,471.79 -R$ 15,749.9417
24 R$ 121,179.47 -R$ 12,000.00 -R$ 8,500.00 -R$ 3,000.00 -R$ 48,471.79 -R$ 15,166.6375
Valor residual Investimento Total
-R$ 350,000.00 -R$ 350,000.00 Investimento inicial
R$ 20,625.05 Preço por refeição
R$ 21,208.35 Clientes/dia
R$ 21,791.65 Dias/mês
R$ 22,374.96 Despesas variáveis por refeição
R$ 22,958.26 Funcionários
R$ 23,541.57 Despesas com funcionários/mês
R$ 24,124.87 Despesas fixas
R$ 24,708.17 Pro labore
R$ 25,291.48 Vida útil
R$ 25,874.78 Valor residual
R$ 26,458.09 Taxa mínima de atratividade
R$ 27,041.39
R$ 27,624.70 Sabemos que o VPL é R$ 227.423,36 quando o preço do prat
R$ 28,208.00 igualar o VPL a 0 mudando o valor dos
R$ 28,791.30
R$ 29,374.61 Preços por refeição
R$ 29,957.91 R$ 19.00
R$ 30,541.22 R$ 18.00
R$ 31,124.52 R$ 17.00
R$ 31,707.82 R$ 16.00
R$ 32,291.13 R$ 16.16
R$ 32,874.43
R$ 33,457.74 Assim, pode-se concluir que o valor mínimo que pode s
35000 R$ 69,041.04 aproximadamente, R$16,157
 -R$ 350,000.00 Resultados
R$ 16.15726 VPL -R$ 0.04
300 TIR 5.500%
25 VUL -R$ 0.00
-R$ 6.46
8
-R$ 12,000.00
-R$ 8,500.00
-R$ 3,000.00
24
35000
5.5%

227.423,36 quando o preço do prato é R$20,00. Tentaremos então

ualar o VPL a 0 mudando o valor dos pratos.

VPL a esse preço

R$ 168,240.72
R$ 109,058.07
R$ 49,875.43
-R$ 9,307.22
R$ 0.04

cluir que o valor mínimo que pode ser cobrado por refeição é,
aproximadamente, R$16,157
 Custos Variáveis
Custo de
Preço de
Cenário Demanda Custo da Soja Vitamina e Custo Fixo
Venda
Custo do Milho Proteína
1 1175.238 R$ 119.96 R$ 35.00 R$ 26.63 19.00 R$ 35,000.00
2 1117.458 R$ 122.75 R$ 31.90 R$ 24.28 18.00 R$ 35,000.00
3 1509.874 R$ 113.99 R$ 26.39 R$ 30.24 10.00 R$ 35,000.00
4 1428.393 R$ 147.60 R$ 31.87 R$ 34.60 18.00 R$ 35,000.00
5 1279.097 R$ 132.46 R$ 20.78 R$ 21.89 21.00 R$ 35,000.00
6 765.1582 R$ 124.05 R$ 32.26 R$ 30.77 18.00 R$ 35,000.00
7 1618.322 R$ 114.40 R$ 27.56 R$ 25.64 19.00 R$ 35,000.00
8 1393.808 R$ 95.91 R$ 27.54 R$ 24.33 21.00 R$ 35,000.00
9 595.1374 R$ 130.46 R$ 28.52 R$ 34.55 13.00 R$ 35,000.00
10 1039.153 R$ 141.46 R$ 33.20 R$ 27.80 13.00 R$ 35,000.00
11 1076.833 R$ 143.90 R$ 22.44 R$ 21.64 10.00 R$ 35,000.00
12 1551.242 R$ 131.07 R$ 31.79 R$ 32.54 18.00 R$ 35,000.00
13 1337.246 R$ 144.61 R$ 32.39 R$ 32.59 18.00 R$ 35,000.00
14 588.9734 R$ 129.26 R$ 34.46 R$ 33.76 13.00 R$ 35,000.00
15 1027.614 R$ 96.75 R$ 22.57 R$ 28.42 18.00 R$ 35,000.00
16 1343.342 R$ 125.02 R$ 29.72 R$ 27.73 10.00 R$ 35,000.00
17 1059.568 R$ 110.62 R$ 34.61 R$ 34.51 21.00 R$ 35,000.00
18 1077.461 R$ 122.14 R$ 35.46 R$ 31.02 10.00 R$ 35,000.00
19 1179.079 R$ 132.20 R$ 23.35 R$ 24.61 10.00 R$ 35,000.00
20 974.5929 R$ 127.68 R$ 24.57 R$ 25.01 10.00 R$ 35,000.00
 Custo de
Lucro Fornecedor f(Min.) f(Max.) Vitamina e
Proteína
R$ 11,218.80 Fornecedor A 0% 10% R$ 10.00
R$ 19,277.06 Fornecedor B 11% 30% R$ 13.00
R$ 36,500.33 Fornecedor C 31% 70% R$ 18.00
R$ 55,169.99 Fornecedor D 71% 90% R$ 19.00
R$ 52,989.92 Fornecedor E 91% 100% R$ 21.00
-R$ 2,082.34
R$ 33,280.85 Custo de Venda Min. R$ 90.00 Custos e Despesas Fixas
-R$ 2,879.25 Custo de Venda Máx. R$ 150.00
-R$ 2,625.49
R$ 35,097.74 Custo do Milho Min. R$ 20.00 Custo da Soja Min.
R$ 61,725.72 Custo do Milho Máx. R$ 36.00 Custo da Soja Máx.
R$ 40,613.10
R$ 47,412.01 Demanda Média 1200
-R$ 6,706.17 Desvio Padrão 300
-R$ 6,470.21
R$ 42,331.69 Resultado Final
-R$ 13,280.10 Lucro Médio R$ 24,983.67
R$ 14,197.70 Desvio Padrão R$ 24,348.83
R$ 52,529.99 P(X>1000) 83.77%
R$ 31,371.96
R$ 35,000.00

R$ 20.00
R$ 35.00