Professional Documents
Culture Documents
MENU
PLANILHAS
PERODOS:
-
PROJEES
ANO 1
ANO 2
2011
ANO 3
2012
SIMPLES NACIONAL
2013
PREVISO DE FATURAMENTO
BALANO PATRIMONIAL
LANAMENTOS DE FECHAMENTO
INDICADORES DE LQUIDEZ
INDICADORES DE RENTABILIDADE
GRAU DE ALAVANCAGEM
borada por:
Martins de Paiva
PLES NACIONAL
AO RESULTADO ANALTICA
LANO PATRIMONIAL
MENTOS DE FECHAMENTO
S INDICADORES DE ATIVIDADES
AU DE ALAVANCAGEM
DESPESAS PR-OPERACIONAIS
ANLISE GRFICA
510.00
992.00
Registro da empresa
Outros Gastos c/Constituio
TOTAL
CONSTITUIO DA EMPRESA
Contador
68.06
Guias divers as
500.00
2,070.06
DESPESA DE MARKETING
MARKETING
2,000.00
130.00
Material Promocional
1,000.00
Gastos diversos
2,000.00
Material Promocional
TOTAL
5,130.00
DESPESA LEGAL
LEGAL
Alvar de funcionamento
Licena Ambiental
ANVISA
Alvar de funcionamento
Gastos diversos
ANVIS A
TOTAL
ANLISE GRFICA
Licena Ambiental
INVESTIMENTOS FIXOS
-
Edificaes
Instalaes
Veculos
2,000.00
27,000.00
Ins talaes
Computadores e perifricos
Marcas
15,920.00
-
Computadores e perifricos
Diversos
2,000.00
Moveis e Utensilios
14,000.00
60,920.00
CAPITAL DE GIRO
Capital de Giro (Banco)
Veculos
Marcas
Divers os
Moveis e Utens ilios
174,000.00
ESTRUTURA DE CAPITAL
ESTRUTURA DE CAPITAL
Capital Prprio
124,000.00
Capital Prprio
Capital de Terceiros
TOTAL
ESTRUTURA DE CAPITAL
Capital Prprio
Capital de Terceiros
TOTAL
50,000.00
Capital de Terceiros
174,000.00
TOTAL
SE GRFICA
O DA EMPRESA
RKETING
LEGAL
SE GRFICA
MENTOS FIXOS
STIMENTO INICIAL
co)
IXO
RA DE CAPITAL
MENU
RA DE CAPITAL
PLANO FINANCEIRO
PLANILHA DE CUSTO DO CAPITAL DE TERCEIROS
AVALIAO DO INTANGIVEL
PERODO
2011
2012
2013
TOTAL
MARCA
20,000.00
2,000.00
20,000.00
42,000.00
GOODWILL
2,000.00
1,000.00
1,000.00
4,000.00
FINANCIAMENTOS
Capital de Terceiros
Valor
50,000.00
Instituio Bancria:
BNDES
100%
50,000.00
0.00
10.00%
10
R$ 8,137.27
R$ 0.00
R$ 5,000.00
R$ 0.00
TERCEIROS
MENU
TOTAL
100%
O
0.00
50,000.00
1
R$ 0.00
R$ 0.00
R$ 5,000.00
PLANO FINANCEIRO
PLANILHA DE DEPRECIAO, MANUTENO E SEGURO
INVESTIMENTOS FIXOS
2011
Investimentos Fixo
Discriminao
Edificaes
Instalaes
Veculos
Computadores e perifricos
Marcas
Diversos
Moveis e Utensilios
TOTAL INVESTIMENTO FIXO
2,000.00
27,000.00
15,920.00
2,000.00
14,000.00
60,920.00
Depreciao
Valor
Taxa
Anual
R$
10.0%
10.0%
200.00
1.0%
270.00
1.0%
159.20
1.0%
1.0%
20.00
1.0%
140.00
789.20
Seguro
Manut./Conserv
Valor
Taxa
Anual
R$
1.0%
1.0%
20.00
1.0%
270.00
1.0%
159.20
1.0%
1.0%
20.00
1.0%
140.00
609.20
Taxa
Anual
1.0%
1.0%
1.0%
1.0%
1.0%
1.0%
1.0%
-
Manut./Conserv
Valor
Taxa
Anual
R$
1.0%
1,200.00
1.0%
200.00
1.0%
200.00
1.0%
200.00
1.0%
200.00
1.0%
200.00
1.0%
200.00
2,400.00
Taxa
Anual
1.0%
1.0%
1.0%
1.0%
1.0%
1.0%
1.0%
-
Manut./Conserv
Valor
Taxa
Anual
R$
1.0%
1,000.00
1.0%
200.00
1.0%
200.00
1.0%
200.00
1.0%
200.00
1.0%
200.00
1.0%
200.00
2,200.00
Taxa
Anual
1.0%
1.0%
1.0%
1.0%
1.0%
1.0%
1.0%
-
2012
Investimentos Fixo
Discriminao
Edificaes
Instalaes
Veculos
Computadores e perifricos
Marcas
Diversos
Moveis e Utensilios
TOTAL INVESTIMENTO FIXO
120,000.00
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
240,000.00
Depreciao
Valor
Taxa
Anual
R$
10.0%
12,000.00
5.0%
1,000.00
20.0%
4,000.00
5.0%
1,000.00
5.0%
1,000.00
5.0%
1,000.00
5.0%
1,000.00
21,000.00
Seguro
2013
Investimentos Fixo
Discriminao
Edificaes
Instalaes
Veculos
Computadores e perifricos
Marcas
Diversos
Moveis e Utensilios
TOTAL INVESTIMENTO FIXO
100,000.00
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
220,000.00
Depreciao
Valor
Taxa
Anual
R$
1.0%
1,000.00
1.0%
200.00
1.0%
200.00
1.0%
200.00
1.0%
200.00
1.0%
200.00
1.0%
200.00
2,200.00
Seguro
RESUMO
2011
Depreciao
Manut./Conserv
Seguro
TOTAL DA MO DE OBRA
789.20
609.20
609.20
2007.6
2012
21,789
3,009
3,009
27,808
2013
23,989
5,209
5,209
34,408
ANLISE GRFICA
DEPRECIAO, SEGURO E MANUTENO
2011
2012
2013
Depreciao
Manut./Conse
rv
Seguro
TOTAL
46,568
8,828
8,828
64,223
Depreciao
Manut./Conse
rv
Seguro
MENU
Seguro
Valor
R$
20.00
270.00
159.20
20.00
140.00
609.20
Seguro
Valor
R$
1,200.00
200.00
200.00
200.00
200.00
200.00
200.00
2,400.00
Seguro
Valor
R$
1,000.00
200.00
200.00
200.00
200.00
200.00
200.00
2,200.00
TOTAL
46,568
8,828
8,828
64,223
PLANO FINANCEIRO
PLANILHA DE AVALIAO DO INTANGVEL
FINANCIAMENTOS
Avaliao:
NGVEL
MENU
PLANO FINANCEIRO
PLANILHA DE CUSTOS VARIVEIS
PREVISO DE FATURAMENTO
Produtos e Servios
Qtde
Regio Sul
Regio Norte
Regio Sudeste
2,000
Total Geral
2,000
2011
Valor da
Venda
800
800
Fat .Total
R$
1,600,000.00
1,600,000.00
Qtde
2012
Valor da
Venda
2,000
800
2,000
800
201
Fat .Total
R$
1,600,000.00
1,600,000.00
POLTICA DE VENDA
2011
vista Caixa vista Banco
RECEITA DE VENDA
0.08%
20.92%
Curto Prazo
Longo Prazo
Total
75.00%
4.00%
100.00%
2012
vista Caixa vista Banco
RECEITA DE VENDA
0.08%
59.92%
Curto Prazo
Longo Prazo
Total
30.00%
10.00%
100.00%
2013
vista Caixa vista Banco
RECEITA DE VENDA
0.08%
39.92%
Curto Prazo
Longo Prazo
Total
50.00%
10.00%
100.00%
PERODO
2011
2012
2013
Total
FATURAMENTO
1,600,000.00
1,600,000.00
1,600,000.00
4,800,000.00
% COMISSO
5%
6%
7%
-
COMISSO
80,000.00
96,000.00
112,000.00
288,000.00
Qtde
2,000
2,000
MENU
2013
Valor da
Venda
800
800
Fat .Total
R$
1,600,000.00
1,600,000.00
PLANO FINANCEIRO
PLANILHA DE APURAO DE IMPOSTOS - OPTANTE SIMPLES NACIONAL
SIMPLES NACIONAL
2011
COMPETNCIA
VALORES
MENSAIS
RECEITA BRUTA
ACUMULADA
2012
ALQ
APLICADA
VALOR
A PAGAR
R$
COMPETNCIA
VALORES
MENSAIS
RECEITA BRUTA
ACUMULADA
R$
R$
R$
R$
1 MS
133,333.33
133,333.33
2.00%
2,666.67
1 MS
133,333.33
133,333.33
2 MS
133,333.33
266,666.67
2.00%
2,666.67
2 MS
133,333.33
266,666.67
3 MS
133,333.33
400,000.00
2.00%
2,666.67
3 MS
133,333.33
400,000.00
4 MS
133,333.33
533,333.33
2.00%
2,666.67
4 MS
133,333.33
533,333.33
5 MS
133,333.33
666,666.67
2.00%
2,666.67
5 MS
133,333.33
666,666.67
6 MS
133,333.33
800,000.00
2.00%
2,666.67
6 MS
133,333.33
800,000.00
7 MS
133,333.33
933,333.33
2.00%
2,666.67
7 MS
133,333.33
933,333.33
8 MS
133,333.33
1,066,666.67
2.00%
2,666.67
8 MS
133,333.33
1,066,666.67
9 MS
133,333.33
1,200,000.00
2.00%
2,666.67
9 MS
133,333.33
1,200,000.00
10 MS
133,333.33
1,333,333.33
2.00%
2,666.67
10 MS
133,333.33
1,333,333.33
11 MS
133,333.33
1,466,666.67
2.00%
2,666.67
11 MS
133,333.33
1,466,666.67
12 MS
133,333.33
1,600,000.00
2.00%
2,666.67
12 MS
133,333.33
1,600,000.00
1,600,000.00
1,600,000.00
1,600,000.00
1,600,000.00
TOTAL
32,000.00
Faturamento total
Valor anual a recolher
Mdia do Super Simples
Mdia mensal
1,600,000.00
32,000.00
2.00%
2,666.67
Faturamento total
Valor anual a recolher
Mdia do Super Simples
Mdia mensal
2013
COMPETNCIA
VALORES
RECEITA BRUTA
ALQ
VALOR
MENSAIS
ACUMULADA
APLICADA
A PAGAR
R$
R$
R$
1 MS
133,333.33
133,333.33
2.00%
2,666.67
2 MS
133,333.33
266,666.67
2.00%
2,666.67
3 MS
133,333.33
400,000.00
2.00%
2,666.67
4 MS
133,333.33
533,333.33
2.00%
2,666.67
5 MS
133,333.33
666,666.67
2.00%
2,666.67
6 MS
133,333.33
800,000.00
2.00%
2,666.67
7 MS
133,333.33
933,333.33
2.00%
2,666.67
8 MS
133,333.33
1,066,666.67
2.00%
2,666.67
9 MS
133,333.33
1,200,000.00
2.00%
2,666.67
10 MS
133,333.33
1,333,333.33
2.00%
2,666.67
11 MS
133,333.33
1,466,666.67
2.00%
2,666.67
12 MS
133,333.33
1,600,000.00
2.00%
1,600,000.00
1,600,000.00
TOTAL
Faturamento total
Valor anual a recolher
Mdia do Super Simples
Mdia mensal
2,666.67
32,000.00
1,600,000.00
32,000.00
2.00%
2,666.67
TOTAL
ONAL
MENU
012
ALQ
APLICADA
VALOR
A PAGAR
R$
2.00%
2,666.67
2.00%
2,666.67
2.00%
2,666.67
2.00%
2,666.67
2.00%
2,666.67
2.00%
2,666.67
2.00%
2,666.67
2.00%
2,666.67
2.00%
2,666.67
2.00%
2,666.67
2.00%
2,666.67
2.00%
2,666.67
32,000.00
MPLES NACIONAL)
###
32,000.00
2.00%
2,666.67
PLANO FINANCEIRO
PLANILHA DE CUSTOS VARIVEIS
MATRIA PRIMA
ENGENHARIA DO PRODUTO
2011
Quant.
Preo
unit.
2012
C. unit.
Total
Preo
unit.
Quant.
2013
C. unit.
Total
Quant.
Preo
unit.
C. unit.
Total
prod a
1.00
10.00
10.00
1.00
10.00
10.00
1.00
10.00
10.00
prod a
2.00
20.00
40.00
5.00
20.00
100.00
8.00
20.00
160.00
prod a
4.00
5.00
20.00
5.00
2.00
10.00
5.00
3.00
15.00
prod a
2.00
4.00
8.00
4.00
3.00
12.00
4.00
6.00
24.00
Prod c
4.00
5.00
20.00
2.00
1.00
2.00
3.00
5.00
15.00
98.00
###
prod a
prod a
prod a
prod a
Prod c
134.00
Quant.
Preo
unit.
224.00
200.00
EMBALAGENS
ENGENHARIA DO PRODUTO
2011
Quant.
Preo
unit.
2012
C. unit.
Total
Preo
unit.
Quant.
2013
C. unit.
Total
C. unit.
Total
plastico a
1.00
2.00
2.00
1.00
2.00
2.00
1.00
2.00
2.00
plas t
plastico b
2.00
2.00
4.00
7.00
2.00
14.00
5.00
2.00
10.00
plas t
plastico c
3.00
2.00
6.00
2.00
###
4.00
2.00
2.00
4.00
plastico c
2.00
2.00
4.00
1.00
2.00
2.00
1.00
2.00
2.00
plastico TT
9.00
2.00
18.00
9.00
7.00
63.00
9.00
2.00
18.00
Custo unit.embalagem
34.00
###
plas t
plas t
plas tic
85.00
36.00
200.00
POLTICA DE COMPRA DOS CUSTOS VARIVEIS QUE COMPEM O CUSTO DAS MERCADORIAS VENDIDA
2011
vista
CUSTOS VARIVEIS
5%
2012
85%
10%
vista
2%
2013
50%
48%
vista
2%
50%
48%
TOTAL
100%
100%
100%
MENU
ANLISE GRFICA
prod a
prod a
prod a
prod a
Prod c
ANLISE GRFICA
plas tico a
plas tico b
plas tico c
plas tico c
plas tico TT
ORIAS VENDIDAS
PLANO FINANCEIRO
PLANILHA PROJEO DE CUSTO DE MO-DE-OBRA DIRETA
2011
DESCRIO DO CARGO
FUNCIONRIOS
QUANTIDADE
3
SALRIO BRUTO
24,000
Produo
12,000
Produo
12,000
SCIOS
1
1
12,000
12,000
Salrio-de-contribuio (R$)
at R$ 1.040,22
de R$ 1.040,23 a R$ 1.733,70
de R$ 1.733,71 at R$ 3.467,40
DESCRIO DO CARGO
FUNCIONRIOS
2012
QUANTIDADE
3
1
SALRIO BRUTO
24,000
12,000
2
1
1
12,000
12,000
12,000
2013
QUANTIDADE
3
1
SALRIO BRUTO
24,000
12,000
2
1
1
12,000
12,000
12,000
SCIOS
DESCRIO DO CARGO
FUNCIONRIOS
Auxiliar de produo
Auxiliar de produo
SCIOS
Auxiliar de produo
ANO
PRODUTOS
QUANTIDADE
2011
FUNCIONRIOS
SCIOS TOTAL FUNCIONRIOS
1
2
1
4
1
ORDENADOS
Salrio Bruto
( - ) INSS
12,000
(1,080)
24,000
(2,160)
12,000
(1,320)
Salrio Lquido
10,920
21,840
10,680
ENCARGOS
Inss empresa
FGTS
960
1,920
960
1,920
PROVISES
Prov. 13 Salrio
1,000
2,000
80
1,000
80
333
27
160
1,820
146
607
49
2,520
15,480
CUSTOS OPERACIONAIS
Cesta bsica
Vale transporte
Uniforme
EPI
Seguro de vida
Diversos
Total custos operacionais
100
34
35
30
20
20
239
2013
FUNCIONRIOS
1
12,000
(1,080)
24,000
(2,160)
12,000
(1,320)
48,000
(4,560)
12,000
(1,080)
43,440
10,920
21,840
10,680
(4,560)
10,920
2,880
960
1,920
2,880
960
2,880
960
1,920
2,880
960
1,000
4,000
1,000
2,000
1,000
4,000
1,000
80
890
71
297
24
320
3,710
297
1,237
99
80
910
73
303
24
160
1,820
146
607
49
80
890
71
297
24
320
3,620
290
1,207
97
80
910
73
303
24
4,781
2,362
9,662
2,390
4,781
2,362
9,533
2,390
30,701
14,362
60,542
15,350
30,701
14,362
60,413
15,350
100
34
53
30
20
20
257
100
34
25
30
20
20
229
48,000
(4,560)
2012
SCIOS
TOTAL
2
1
-
300
102
113
90
60
60
725
100
34
35
30
20
20
239
100
34
53
30
20
20
257
100
34
25
30
20
20
229
300
102
113
90
60
60
725
100
34
35
30
20
20
239
15,719
30,958
14,591
61,267
15,589
30,958
14,591
61,138
15,589
MENU
S - SALRIO MENSAL
3, de 29 de junho de 2010
FUNCIONRIOS
2013
SCIOS
TOTAL
2
1
4
24,000
(2,160)
12,000
(1,320)
48,000
(4,560)
21,840
10,680
43,440
1,920
2,880
1,920
2,880
2,000
1,000
4,000
160
1,820
146
607
49
80
890
71
297
24
320
3,620
290
1,207
97
4,781
2,362
9,533
30,701
14,362
60,413
100
34
53
30
20
20
257
100
34
25
30
20
20
229
300
102
113
90
60
60
725
30,958
14,591
61,138
PLANO FINANCEIRO
PLANILHA PROJEO DE DESPESA COM DE MO-DE-OBRA ADMINISTRATIVA
2011
DESCRIO DO CARGO
QUANTIDADE
SALRIO BRUTO
FUNCIONRIOS
2
2
2
2
SCIOS
12,000
12,000
12,000
12,000
Salrio-de-contribuio (R$)
at R$ 1.040,22
de R$ 1.040,23 a R$ 1.733,70
de R$ 1.733,71 at R$ 3.467,40
2012
DESCRIO DO CARGO
QUANTIDADE
SALRIO BRUTO
2
2
2
2
12,000
12,000
12,000
12,000
FUNCIONRIOS
Auxiliar de produo
Auxiliar de produo
SCIOS
2013
DESCRIO DO CARGO
QUANTIDADE
SALRIO BRUTO
2
2
2
2
12,000
12,000
12,000
12,000
FUNCIONRIOS
SCIOS
ANO
PRODUTOS
QUANTIDADE
2011
FUNCIONRIOS
SCIOS
2
2
2
TOTAL
6
2012
FUNCIONRIOS
SCIOS
2
2
2
TOTAL
6
FUNCIONRIOS
2
ORDENADOS
24,000
(2,160)
21,840
24,000
(2,160)
21,840
ENCARGOS
Inss empresa
FGTS
Sub total encargos
1,920
1,920
1,920
1,920
PROVISES
Prov. 13 Salrio
Prov. FGTS 13 Salrio
Prov. Frias
Prov. FGTS s/frias
Prov. 1/3 de frias
Prov. FGTS 1/3 Frias
Sub total provises
2,000
160
2,000
160
667
53
5,040
2,000
160
2,000
160
667
53
5,040
30,960
30,960
( - ) INSS
Salrio Lquido
DESP. OPERACIONAIS
Cesta bsica
Vale transporte
100
34
100
34
24,000
(2,640)
21,360
72,000
(6,960)
65,040
24,000
(2,160)
21,840
24,000
(2,160)
21,840
5,760
3,840
1,920
1,920
1,920
1,920
4,000
320
4,000
320
1,333
107
10,080
2,000
160
2,000
160
667
53
5,040
2,000
160
2,000
160
667
53
5,040
85,920
30,960
30,960
24,000
100
34
300
102
100
34
100
34
24,000
(2,640)
21,360
72,000
(6,960)
65,040
24,000
(2,160)
21,840
3,840
3,840
1,920
1,920
4,000
320
4,000
320
1,333
107
10,080
2,000
160
2,000
160
667
53
5,040
85,920
30,960
24,000
100
34
300
102
100
34
Uniforme
EPI
Seguro de vida
Diversos
Total desp.operacionais
Desp Total da M.O.A
35
30
20
20
239
53
30
20
20
257
25
30
20
20
229
113
90
60
60
725
35
30
20
20
239
53
30
20
20
257
25
30
20
20
229
113
90
60
60
725
35
30
20
20
239
31,199
31,217
24,229
86,645
31,199
31,217
24,229
86,645
31,199
RATIVA
MENU
SS - SALRIO MENSAL
2013
SCIOS
FUNCIONRIOS
TOTAL
24,000
(2,160)
21,840
24,000
(2,640)
21,360
72,000
(6,960)
65,040
1,920
1,920
3,840
3,840
2,000
160
2,000
160
667
53
5,040
4,000
320
4,000
320
1,333
107
10,080
30,960
100
34
24,000
100
34
85,920
300
102
53
30
20
20
257
25
30
20
20
229
113
90
60
60
725
31,217
24,229
86,645
PLANO FINANCEIRO
PLANILHA PROJEO DE DESPESA COMERCIAL DE MO-DE-OBRA
2011
DESCRIO DO CARGO
QUANTIDADE
4
2
2
2
2
24,000
12,000
12,000
12,000
12,000
FUNCIONRIOS
SCIOS
2012
DESCRIO DO CARGO
QUANTIDADE
4
2
2
2
2
24,000
12,000
12,000
12,000
12,000
FUNCIONRIOS
SCIOS
2013
DESCRIO DO CARGO
QUANTIDADE
4
2
2
2
2
24,000
12,000
12,000
12,000
12,000
FUNCIONRIOS
SCIOS
ANO
PRODUTOS
QUANTIDADE
2011
FUNCIONRIOS
SCIOS
2
2
2
TOTAL
6
2012
FUNCIONRIOS
SCIOS
2
2
2
TOTAL
6
ORDENADOS
24,000
(2,160)
21,840
24,000
(2,160)
21,840
ENCARGOS
INSS empresa
FGTS
Sub total encargos
1,920
1,920
1,920
1,920
PROVISES
Prov. 13 Salrio
Prov. FGTS 13 Salrio
Prov. Frias
Prov. FGTS s/frias
Prov. 1/3 de frias
Prov. FGTS 1/3 Frias
Sub total provises
2,000
160
2,000
160
667
53
5,040
2,000
160
2,000
160
667
53
5,040
30,960
30,960
( - ) INSS
Salrio Lquido
DESP. OPERACIONAIS
Cesta bsica
100
100
24,000
(2,640)
21,360
72,000
(6,960)
65,040
24,000
(2,160)
21,840
24,000
(2,160)
21,840
3,840
3,840
1,920
1,920
1,920
1,920
3,840
3,840
4,000
320
4,000
320
1,333
107
10,080
2,000
160
2,000
160
667
53
5,040
2,000
160
2,000
160
667
53
5,040
4,000
320
4,000
320
1,333
107
10,080
85,920
30,960
30,960
24,000
100
300
100
100
24,000
(2,640)
21,360
24,000
100
72,000
(6,960)
65,040
85,920
300
Vale transporte
Uniforme
EPI
Seguro de vida
Diversos
Total desp.operacionais
Desp Total da M.O.A
34
35
30
20
20
239
34
53
30
20
20
257
34
25
30
20
20
229
102
113
90
60
60
725
34
35
30
20
20
239
34
53
30
20
20
257
34
25
30
20
20
229
102
113
90
60
60
725
31,199
31,217
24,229
86,645
31,199
31,217
24,229
86,645
DE-OBRA
MENU
-contribuio (R$)
R$ 1.040,22
40,23 a R$ 1.733,70
3,71 at R$ 3.467,40
11
2013
FUNCIONRIOS
SCIOS
2
2
2
24,000
(2,160)
21,840
24,000
(2,160)
21,840
1,920
1,920
1,920
1,920
3,840
3,840
2,000
160
2,000
160
667
53
5,040
2,000
160
2,000
160
667
53
5,040
4,000
320
4,000
320
1,333
107
10,080
30,960
30,960
100
100
24,000
(2,640)
21,360
TOTAL
24,000
100
72,000
(6,960)
65,040
85,920
300
34
35
30
20
20
239
34
53
30
20
20
257
34
25
30
20
20
229
102
113
90
60
60
725
31,199
31,217
24,229
86,645
PLANO FINANCEIRO
RESUMO GERAL DAS DESPESAS COM MO-DE-OBRA
2011
2012
48,000
2,880
9,662
725
61,267
48,000
2,880
9,533
725
61,138
2011
2012
72,000
3,840
10,080
725
86,645
72,000
3,840
10,080
725
86,645
2011
2012
72,000
3,840
10,080
725
85,920
72,000
3,840
10,080
725
85,920
2011
2012
61,267
86,645
85,920
233,832
61,138
86,645
85,920
233,703
2011
2012
61,138
2012
2013
61,138
2013
2011
85,920
2011
2012
85,920
2012
233,703
2013
85,920
2013
233,703
-OBRA
MENU
2013
TOTAL
48,000
2,880
9,533
725
61,138
144,000
8,640
28,728
2,175
183,543
VAS
2013
TOTAL
72,000
3,840
10,080
725
86,645
216,000
11,520
30,240
2,175
259,935
2013
TOTAL
72,000
3,840
10,080
725
85,920
864,000
46,080
120,960
2,175
1,031,040
2013
TOTAL
61,138
86,645
85,920
233,703
733,654
1,039,740
1,031,040
2,804,434
BRA
PLANO FINANCEIRO
PLANILHA DE CUSTOS/DESPESAS DIVERSAS IDENTIFICADAS
CUSTOS DIVERSOS
DESCRIO/VALOR
2011
ANLISE GRFICA
2012
2013
Material de limpeza
Material diversos
Energia Eltrica
Aluguel
Agua
IPTU
100.00
500.00
1,000.00
2,000.00
4,000.00
2,000.00
###
###
2,000.00
3,000.00
###
2,500.00
100.00
500.00
3,000.00
4,000.00
5,000.00
3,000.00
TOTAL
9,600.00
12,100.00
15,600.00
Material de limpeza
Material divers os
Energia Eltrica
Aluguel
Agua
IPTU
DESPESAS ADMINISTRATIVAS
DESCRIO/VALOR
2011
ANLISE GRFICA
2012
2013
Material de escritrio
Material diverso
Energia eltrica
1,000.00
2,000.00
1,000.00
1,200.00
###
###
1,500.00
2,500.00
1,000.00
TOTAL
4,000.00
4,200.00
5,000.00
Material de es critrio
Material divers o
Energia eltrica
DESPESAS COMERCIAIS
DESCRIO/VALOR
2011
ANLISE GRFICA
2012
2013
Material de limpeza
Material de escritrio
Materila diversos
1,000.00
2,000.00
1,200.00
###
###
###
1,000.00
2,500.00
1,400.00
TOTAL
4,200.00
4,200.00
4,900.00
Material de limpeza
Material de es critrio
Materila divers os
TIFICADAS
MENU
ANLISE GRFICA
Material de limpeza
Material divers os
Energia Eltrica
Aluguel
Agua
IPTU
ANLISE GRFICA
aterial de es critrio
Material divers o
Energia eltrica
ANLISE GRFICA
Material de limpeza
Material de es critrio
Materila divers os
PLANO FINANCEIRO
PLANILHA DE RESUMO DOS CUSTOS/DESPESAS TOTAIS
Volume de venda
Preo de venda unitrio mdio
Faturamento total
2011
2,000.00
800.00
1,600,000.00
2012
800.00
800.00
640,000.00
CUSTOS VARIVEIS
2011
Impostos sobre venda
Matria-prima
Embalagens
CUSTOS VARIVEIS
2012
CUSTO TOTAL
CUSTO UNITRIO
CUSTO TOTAL
CUSTO UNITRIO
32,000.00
196,000.00
68,000.00
296,000.00
16.00
98.00
34.00
148.00
32,000.00
107,200.00
68,000.00
207,200.00
40.00
134.00
85.00
259.00
CUSTOS FIXOS
2011
CUSTO TOTAL
Depreciao
Manuteno de maq. e equip.
Seguros
Mo de obra direta
Gastos Gerais
TOTAL
2012
CUSTO UNITRIO
789.20
609.20
609.20
60,542.40
9,600.00
72,150.00
CUSTO TOTAL
0.39
0.30
0.30
30.27
4.80
36.08
CUSTO UNITRIO
21,789.20
3,009.20
3,009.20
60,412.80
12,100.00
100,320.40
27.24
3.76
3.76
75.52
15.13
125.40
DESPESAS FIXAS
2011
DESP. TOTAL
2012
DESP. UNITRIA
DESP. TOTAL
DESP. UNITRIA
ADMINISTRATIVO
Mo de obra direta Administrativo
Gastos Gerais Administrativo
Despesas com Consntituio
Despesas Legais
Sub total Administrativo
85,920.00
4,000.00
2,070.06
0.00
91,990.06
42.96
2.00
1.04
0.00
46.00
85,920.00
4,200.00
0.00
0.00
90,120.00
107.40
5.25
0.00
0.00
112.65
COMERCIAL
Mo de obra direta Comercial
Gastos Gerais Comercial
Gastos com Marketing
Sub total Comercial
85,920.00
4,200.00
5,130.00
95,250.00
42.96
2.10
2.57
47.63
85,920.00
4,200.00
0.00
90,120.00
107.40
5.25
0.00
112.65
187,240.06
93.62
462,812.40
225.30
TOTAL
GASTO. TOTAL
2012
GASTO. UNITRIO
GASTO. TOTAL
GASTO. UNITRIO
Custos variveis
Custos Fixos
Despesas Fixas
TOTAL DOS CUSTOS/DESPESAS
296,000.00
72,150.00
187,240.06
555,390.06
148.00
36.08
93.62
277.70
207,200.00
100,320.40
462,812.40
770,332.80
259.00
125.40
225.30
609.70
MENU
2013
800.00
800.00
640,000.00
2013
CUSTO TOTAL
CUSTO UNITRIO
32,000.00
179,200.00
28,800.00
240,000.00
40.00
224.00
36.00
300.00
2013
CUSTO TOTAL
CUSTO UNITRIO
23,989.20
5,209.20
5,209.20
60,412.80
15,600.00
110,420.40
29.99
6.51
6.51
75.52
19.50
138.03
2013
DESP. TOTAL
DESP. UNITRIA
85,920.00
5,000.00
0.00
0.00
90,920.00
107.40
6.25
0.00
0.00
113.65
85,920.00
4,900.00
0.00
90,820.00
107.40
6.13
0.00
113.53
475,913.40
227.18
2013
GASTO. TOTAL
GASTO. UNITRIO
240,000.00
110,420.40
475,913.40
826,333.80
300.00
138.03
227.18
665.20
PLANO FINANCEIRO
Simples Federal
2011
AV
102.04%
2012
AH
100.00%
Valores Anuais
1,600,000.00
32,000.00
2.04%
100.00%
32,000.00
32,000.00
2.04%
100.00%
32,000.00
1,568,000.00
100.00%
100.00%
1,568,000.00
( - ) Custos Variveis
264,000.00
16.84%
100.00%
438,000.00
Matria-prima
196,000.00
12.50%
100.00%
268,000.00
Embalagens
68,000.00
4.34%
100.00%
170,000.00
1,304,000.00
83.16%
100.00%
1,130,000.00
72,875.00
4.65%
100.00%
101,045.40
Depreciao
789.20
0.05%
100.00%
21,789.20
Manuteno
609.20
0.04%
100.00%
3,009.20
Seguro
609.20
0.04%
100.00%
3,009.20
48,000.00
3.06%
100.00%
48,000.00
2,880.00
0.18%
100.00%
2,880.00
9,662.40
0.62%
100.00%
9,532.80
725.00
0.05%
100.00%
725.00
DESPESAS OPERACIONAIS
Valores Anuais
1,600,000.00
9,600.00
0.61%
100.00%
12,100.00
1,231,125.00
78.52%
100.00%
1,028,954.60
321,690.06
20.52%
100.00%
301,890.00
140,715.06
8.97%
100.00%
110,045.00
2,070.06
0.13%
100.00%
0.00%
100.00%
72,000.00
4.59%
100.00%
72,000.00
Mo de Obra - Encargos
3,840.00
0.24%
100.00%
3,840.00
Mo de Obra - Proviso
10,080.00
0.64%
100.00%
10,080.00
725.00
0.05%
100.00%
725.00
Mo de Obra - Salrio
4,000.00
0.26%
100.00%
4,200.00
48,000.00
3.06%
100.00%
19,200.00
175,975.00
11.22%
100.00%
186,845.00
5,130.00
0.33%
100.00%
72,000.00
4.59%
100.00%
Mo de Obra - Encargos
3,840.00
0.24%
100.00%
3,840.00
Mo de Obra - Proviso
10,080.00
0.64%
100.00%
10,080.00
725.00
0.05%
100.00%
725.00
80,000.00
5.10%
100.00%
96,000.00
4,200.00
0.27%
100.00%
4,200.00
Despesas Financeiras
5,000.00
0.32%
100.00%
5,000.00
5,000.00
0.32%
100.00%
5,000.00
909,434.94
58.00%
100.00%
727,064.60
Mo de Obra - Salrio
72,000.00
DO EXERCCIO ANALITICA
MENU
O EXERCCIO
2012
AV
102.04%
AH
100.00%
Valores Anuais
1,600,000.00
2013
AV
102.04%
AH
100.00%
2.04%
100.00%
32,000.00
2.04%
100.00%
2.04%
100.00%
32,000.00
2.04%
100.00%
100.00%
100.00%
1,568,000.00
100.00%
100.00%
27.93%
165.91%
520,000.00
33.16%
118.72%
17.09%
136.73%
448,000.00
28.57%
167.16%
10.84%
250.00%
72,000.00
4.59%
42.35%
72.07%
86.66%
1,048,000.00
66.84%
92.74%
6.44%
138.66%
111,145.40
7.09%
110.00%
1.39%
2760.92%
23,989.20
1.53%
110.10%
0.19%
493.96%
5,209.20
0.33%
173.11%
0.19%
493.96%
5,209.20
0.33%
173.11%
3.06%
100.00%
48,000.00
3.06%
100.00%
0.18%
100.00%
2,880.00
0.18%
100.00%
0.61%
98.66%
9,532.80
0.61%
100.00%
0.05%
100.00%
725.00
0.05%
100.00%
0.77%
126.04%
15,600.00
0.99%
128.93%
65.62%
83.58%
936,854.60
59.75%
91.05%
19.25%
93.84%
332,190.00
21.19%
110.04%
7.02%
78.20%
123,645.00
0.00%
0.00%
7.89%
112.36%
0.00%
#DIV/0!
0.00%
#DIV/0!
0.00%
#DIV/0!
4.59%
100.00%
72,000.00
4.59%
100.00%
0.24%
100.00%
3,840.00
0.24%
100.00%
0.64%
100.00%
10,080.00
0.64%
100.00%
0.05%
100.00%
725.00
0.05%
100.00%
0.27%
105.00%
5,000.00
0.32%
119.05%
1.22%
40.00%
32,000.00
2.04%
166.67%
11.92%
106.18%
203,545.00
12.98%
108.94%
0.00%
0.00%
4.59%
100.00%
0.00%
#DIV/0!
72,000.00
0.24%
0.64%
4.59%
100.00%
100.00%
3,840.00
0.24%
100.00%
100.00%
10,080.00
0.64%
100.00%
0.05%
100.00%
725.00
0.05%
100.00%
6.12%
120.00%
112,000.00
7.14%
116.67%
0.27%
100.00%
4,900.00
0.31%
116.67%
0.32%
100.00%
5,000.00
0.32%
100.00%
0.32%
100.00%
5,000.00
0.32%
100.00%
46.37%
79.95%
604,664.60
38.56%
83.17%
PLANO FINANCEIRO
BALANO PATRIMONIAL
ATI V O
CIRCULANTE
2011
2012
2013
1,157,949.34
1,700,709.54
Disponvel
Caixa
Banco conta movimento
248,349.34
1,280.00
247,069.34
449,229.54
2,560.00
446,669.54
883,200.00
960,000.00
(28,800.00)
(48,000.00)
1,207,680.00
1,344,000.00
(69,120.00)
(67,200.00)
Estoque
Matria-Prima
Embalagens
NO CIRCULANTE
Realizvel a longo prazo
Contas a Receber
PERMANENTE
Imobilizado
Construo Civil
Reformas Galpo
Mquinas e Equipamentos
Mveis e Utenslios
Veculos
Equipamentos de Informtica
Instalaes
(-) Deprec.Acumulada
Intngvel
Marcas e Patentes
Goodwill
26,400.00
19,600.00
6,800.00
43,800.00
26,800.00
17,000.00
133,330.80
460,541.60
51,200.00
51,200.00
179,200.00
179,200.00
120,261.60
60,130.80
2,000.00
27,000.00
15,920.00
2,000.00
14,000.00
(789.20)
556,683.20
278,341.60
120,000.00
22,000.00
47,000.00
35,920.00
20,000.00
22,000.00
34,000.00
(22,578.40)
22,000.00
20,000.00
2,000.00
3,000.00
2,000.00
1,000.00
PAS S I V O
2,407,553.74 CIRCULANTE
599,393.74 Financiamentos a pagar
3,840.00 Emprstimo Capital de Giro
595,553.74
1,756,160.00 Impostos a recolher
1,984,000.00
(128,640.00) Fornecedores
(99,200.00)
Salrios a pagar mo de obra direta
52,000.00 Salrios a pagar administrativo
44,800.00 Salrios a pagar comercial
7,200.00
Encargos mo de obra direta
Encargos. Administrativos
Encargos Comerciais
Provises mo de obra direta
674,552.40 Provises Administrativos
Provises Comerciais
179,200.00
179,200.00
NO CIRCULANTE
948,704.80
474,352.40 Exigvel a longo Prazo
220,000.00 Fornecedores (Estoque)
42,000.00
67,000.00
55,920.00
40,000.00
42,000.00
54,000.00
(46,567.60) PATRIMNIO LQUIDO
Capital Social
Reservas de Intangvel
21,000.00 Reservas Legais
20,000.00 Reservas de capital
1,000.00 Reservas de lucros
2011
220,005.20
(63,080.00)
113,080.00
16,000.00
134,640.00
4,000.00
6,000.00
6,000.00
240.00
320.00
320.00
805.20
840.00
840.00
15,840.00
15,840.00
15,840.00
1,055,434.94
124,000.00
22,000.00
909,434.94
TOTAL DO ATIVO
1,291,280.14
2,161,251.14
1,291,280.14
MENU
2012
2013
373,559.60
543,014.00
(63,080.00)
113,080.00
(63,080.00)
113,080.00
32,000.00
48,000.00
252,840.00
386,940.00
8,000.00
12,000.00
12,000.00
12,000.00
18,000.00
18,000.00
480.00
640.00
640.00
720.00
960.00
960.00
1,599.60
1,680.00
1,680.00
2,394.00
2,520.00
2,520.00
24,192.00
152,928.00
24,192.00
24,192.00
152,928.00
152,928.00
1,763,499.54
124,000.00
3,000.00
1,636,499.54
2,386,164.14
124,000.00
21,000.00
2,241,164.14
2,161,251.14
3,082,106.14
PLANO FINANCEIRO
PLANILHA DE LANAMENTOS DE FECHAMENTO DO PERODO
PAGAMENTO DA MO DE OBRA
PERODO
Lanamento 1
DSalrios a pagar mo de obra direta
CBanco conta movimento
HPagamento salrios
PERODO
Lanamento
DCH-
2
Salrios a pagar administrativo
Banco conta movimento
Pagamento salrios
PERODO
Lanamento
DCH-
3
Salrios a pagar comercial
Banco conta movimento
Pagamento salrios
PERODO
Lanamento
DCH-
4
Encargos mo de obra direta
Banco conta movimento
Pagamento salrios
PERODO
Lanamento
DCH-
5
Encargos. Administrativos
Banco conta movimento
Pagamento salrios
PERODO
Lanamento
DCH-
6
Encargos Comerciais
Banco conta movimento
Pagamento salrios
PERODO
Lanamento
DCH-
7
Provises mo de obra direta
Banco conta movimento
Pagamento salrios
PERODO
Lanamento
DCH-
8
Provises Administrativos
Banco conta movimento
Pagamento salrios
PERODO
Lanamento
DCH-
9
Provises Comerciais
Banco conta movimento
Pagamento salrios
2011
2012
44,000.00
44,000.00
44,000.00
44,000.00
2011
2012
66,000.00
66,000.00
66,000.00
66,000.00
2011
2012
66,000.00
66,000.00
66,000.00
66,000.00
2011
2012
2,640.00
2,640.00
2,640.00
2,640.00
2011
2012
3,520.00
3,520.00
3,520.00
3,520.00
2011
2012
3,520.00
3,520.00
3,520.00
3,520.00
2011
2012
8,857.20
8,857.20
8,738.40
8,738.40
2011
2012
9,240.00
9,240.00
9,240.00
9,240.00
2011
2012
9,240.00
9,240.00
9,240.00
9,240.00
50%
2011
2012
16,000.00
16,000.00
16,000.00
16,000.00
50%
50%
2011
2012
112,200.00
13,200.00
125,400.00
109,500.00
210,240.00
319,740.00
20%
20%
2011
2012
252,800.00
240,000.00
12,800.00
128,000.00
96,000.00
32,000.00
5%
2011
2012
48,000.00
19,200.00
48,000.00
19,200.00
Recebimento de Clientes
DUPLICATAS DESCONTADAS
PERODO
Lanamento 12
DDuplicatas Descontadas
CH-
Contas a Receber
Recebimento de Clientes
3%
2011
2012
28,800.00
40,320.00
28,800.00
40,320.00
O
MENU
2013
44,000.00
44,000.00
2013
66,000.00
66,000.00
2013
66,000.00
66,000.00
2013
2,640.00
2,640.00
2013
3,520.00
3,520.00
2013
3,520.00
3,520.00
2013
8,738.40
8,738.40
2013
9,240.00
9,240.00
2013
9,240.00
9,240.00
2013
16,000.00
16,000.00
2013
130,000.00
124,800.00
254,800.00
2013
320,000.00
160,000.00
160,000.00
2013
32,000.00
32,000.00
2013
59,520.00
59,520.00
PLANO FINANCEIRO
PLANILHA DE ANLISE DOS INDICADORES DE LQUIDEZ
NDICE DE LQUIDEZ
O que indica:
LIQUIDEZ CORRENTE
Indica:
Interpretao:
Frmula:
Liquidez Corrente:
2011
1,157,949.34
220,005.20
5.26
Ativo Circulante
Passivo Circulante
=
Anlise:
LIQUIDEZ SECA
Indica:
Interpretao:
Frmula:
Liquidez Seca:
2011
1,131,549.34
220,005.20
5.14
Anlise:
LIQUIDEZ GERAL
Indica:
Interpretao:
Frmula:
Liquidez Geral:
2011
1,209,149.34
235,845.20
5.13
Anlise:
LQUIDEZ
QUIDEZ
MENU
2012
2013
1,700,709.54
373,559.60
4.55
2,407,553.74
543,014.00
4.43
2012
2013
1,656,909.54
373,559.60
4.44
2,355,553.74
543,014.00
4.34
2012
2013
1,879,909.54
397,751.60
4.73
2,586,753.74
695,942.00
3.72
PLANO FINANCEIRO
PLANILHA DE ANLISE DOS INDICADORES DE ESTRUTURA DE CAPITAL
ESTRUTURA DE CAPITAL
O que indica:
Participaes de Capitais
de Terceiros:
Frmula:
Passivo Circulante + Exig. a L. Prazo
Patrimnio Lquido
=
2011
235,845.20
1,055,434.94
0.22
Anlise:
COMPOSIO DO ENDIVIDAMENTO
Indica:
Interpretao:
Composio do
Endividamento:
Frmula:
Passivo Circulante
Passivo Circulante + Exig. a L. Prazo
=
2011
220,005.20
235,845.20
0.93
Anlise:
Imobilizao do Patrimnio
Lquido:
Frmula:
Ativo Permanente
Patrimnio Lquido
=
2011
120,261.60
1,055,434.94
0.11
Anlise:
Anlise:
Frmula:
Ativo Permanente
Patr. Lq. + Exig. Longo Prazo
=
2011
120,261.60
1,071,274.94
0.11
TURA DE CAPITAL
MENU
2012
397,751.60
1,763,499.54
0.23
2013
695,942.00
2,386,164.14
0.29
2012
373,559.60
397,751.60
0.94
2013
543,014.00
695,942.00
0.78
2012
556,683.20
1,763,499.54
0.32
2013
948,704.80
2,386,164.14
0.40
2012
556,683.20
1,787,691.54
0.31
2013
948,704.80
2,539,092.14
0.37
NTES
PLANO FINANCEIRO
PLANILHA DE ANLISE DAS DEMONSTRAES FINANCEIRAS
RENTABILIDADE
O que indica:
GIRO DO ATIVO
Indica:
Interpretao:
Frmula:
Giro do Ativo :
Vendas lquidas
Ativo
=
2011
2012
1,568,000.00
1,291,280.14
1.21
1,568,000.00
2,161,251.14
0.73
Anlise:
MARGEM LQUIDA
Indica:
Interpretao:
Frmula:
Margem Lquida :
2011
2012
909,434.94
1,568,000.00
58.00%
727,064.60
1,568,000.00
46.37%
Anlise:
RENTABILIDADE DO ATIVO
Indica:
Interpretao:
Rentabilidade do
Ativo :
Frmula:
Lucro Lquido x 100
Ativo
=
2011
909,434.94
1,291,280.14
70.43%
2012
727,064.60
2,161,251.14
33.64%
Anlise:
Rentabilidade do
Patrimnio Lquido :
Anlise:
Frmula:
Lucro Lquido x 100
Patrimnio Lquido Mdio
=
909434.94
909,434.94
1,055,434.94
86.17%
727064.6
727,064.60
1,409,467.24
51.58%
MENU
2013
1,568,000.00
3,082,106.14
0.51
2013
604,664.60
1,568,000.00
38.56%
2013
604,664.60
3,082,106.14
19.62%
604664.6
604,664.60
2,074,831.84
29.14%
PLANO FINANCEIRO
PLANILHA DE ANLISE DINMICA DO CAPITAL DE GIRO
Frmula:
Ativo Circulante (AC)
Capital de Giro Lquido (CGL) =
2011
1,157,949.34
(-)
(-)
220,005.20
937,944.14
Anlise:
Necessidade de Capital de
Giro Lquido (CGL) =
Frmula:
Ativo Circulante Operacional (ACO)
2011
909,600.00
(-)
(-)
170,005.20
739,594.80
Aco:
Pco:
Anlise:
SALDO DE TESOURARIA
Indica:
Interpretao:
Saldo de Tesouraria =
Frmula:
Capital de Giro Lquido
2011
937,944.14
(-)
(-)
739,594.80
198,349.34
Anlise:
Necessidade Ttal de
Financiamento do
Permanente =
Anlise:
Frmula:
Necessidade de Capital de Giro
937944.14
739,594.80
(-)
(-)
Ativo no Circulante
=
171,461.60
568,133.20
GIRO
MENU
2012
1,700,709.54
2013
2,407,553.74
(-)
(-)
373,559.60
1,327,149.94
543,014.00
1,864,539.74
2012
1,251,480.00
2013
1,808,160.00
(-)
(-)
291,559.60
959,920.40
445,014.00
1,363,146.00
2012
1,327,149.94
2013
1,864,539.74
(-)
(-)
959,920.40
367,229.54
1,363,146.00
501,393.74
1327149.94
959,920.40
1864539.74
1,363,146.00
NENTE
(-)
(-)
735,883.20
224,037.20
1,127,904.80
235,241.20
PLANO FINANCEIRO
PLANILHA DE ANLISE DAS DEMONSTRAES FINANCEIRAS
INDICADORES DE ATIVIDADES
O que indica:
Prazo mdio de
pagamento :
Compras:
Frmula:
Contas a Pagar x 360
Compras
=
2011
61,201,872.00
658,565.06
92.93
2012
116,481,456.00
858,335.40
135.71
CMV+EF-EI
Anlise:
Prazo mdio de
estocagem :
Frmula:
Estoque x 360
CMV (mp e embal)
=
2011
9,504,000.00
264,000.00
36.00
2012
15,768,000.00
438,000.00
36.00
Anlise:
Prazo mdio de
recebimento :
Frmula:
Contas Receber x 360
Receita Operacional Liq.
=
2011
317,952,000.00
1,568,000.00
202.78
2012
434,764,800.00
1,568,000.00
277.27
Anlise:
CICLO OPERACIONAL
Indica:
Interpretao:
Ciclo Operacional:
Frmula:
PME + PMR
2011
238.78
2012
313.27
Anlise:
CICLO FINANCEIRO
Indica:
Interpretao:
Ciclo Operacional:
Frmula:
PME + PMR-PMP
2011
145.84
2012
177.57
Anlise:
MENU
2013
177,485,040.00
971,535.40
182.69
2013
18,720,000.00
520,000.00
36.00
2013
632,217,600.00
1,568,000.00
403.20
2013
439.20
2013
256.51
PERODO
Quantidade vendida
Preo de venda
Receita de Venda Total
VOLUME DE VENDAS
2011
2000
800.00
1,600,000.00
2012
2000
800.00
1,600,000.00
PERODO
Simples Nacional
Volume de produo e venda
Total Custos Variveis de impostos
PERODO
Matria Prima
Matria Embalagens
Total Custos Variveis
PERODO
comisso sobre venda
Proviso para dev. Duvidosos
Total Custos Variveis
2012
32,000.00
2,000.00
16.00
2012
134.00
85.00
219.00
2012
48.00
9.60
57.60
PERODO
CUSTOS FIXOS
Mo de Obra Fixa
Gastos Gerais Fixos
Depreciao
Manuteno Imobilizado
Seguros
TOTAL CUSTOS FIXOS
2012
61,267.40
9,600.00
789.20
609.20
609.20
72,875.00
61,137.80
12,100.00
21,789.20
3,009.20
3,009.20
101,045.40
86,645.00
4,000.00
2,070.06
0.00
92,715.06
86,645.00
4,200.00
0.00
0.00
90,845.00
DESPESAS FIXAS
DESPESAS ADMINISTRATIVAS
Mo-de-Obra Administrativa
Gastos diversos Administrativo
Gastos com constituio da empresa
Gastos pr-operacionais Legais
TOTAL DAS DESP. ADM FIXAS
DESPESAS COMERCIAIS
Mo-de-Obra Comercial
Gastos diversos
Despesa pr-operacionais com Marketing
TOTAL DAS DESP. COMERCIAIS FIXAS
DESPESAS FINANCEIRAS
Despesas com juros
TOTAL DAS DESPESAS FINANCEIRAS
TOTAL DOS CUSTOS E DESPESAS FIXAS
86,645.00
4,200.00
5,130.00
95,975.00
86,645.00
4,200.00
0.00
90,845.00
5,000.00
5,000.00
5,000.00
5,000.00
266,565.06
287,735.40
MENU
2013
2000
800.00
1,600,000.00
2013
32,000.00
2,000.00
16.00
2013
224.00
36.00
260.00
2013
56.00
16.00
72.00
2013
61,137.80
15,600.00
23,989.20
5,209.20
5,209.20
111,145.40
86,645.00
5,000.00
0.00
0.00
91,645.00
86,645.00
4,900.00
0.00
91,545.00
5,000.00
5,000.00
299,335.40
PLANO FINANCEIRO
PLANILHA DE ANLISE DO PONTO DE EQUILBRIO
PONTO DE EQUILBRIO
O que indica:
PONTO DE EQUILBRIO
CONTBIL (PEC) :
Frmula:
Custos + Despesas Fixas
Margem de Contribuio unitria
=
2011
266,565.06
588.00
453.3419388
Anlise:
PERODO
Lucro Desejado (R$)
PONTO DE EQUILBRIO
ECONMICO (PEE) :
2011
10,000.00
Frmula:
Custos + Despesas Fixas + Oport.
Margem de Contribuio unitria
=
2011
276,565.06
588.00
470
Anlise:
PERODO
Despesas no desembolsaveis (DD)
PONTO DE EQUILBRIO
FINANCEIRO (PEE) :
Anlise:
Frmula:
Custos + Despesas Fixas (-) DD
Margem de Contribuio unitria
=
2011
789.20
2011
265,775.86
588.00
452
UILBRIO
MENU
EC)
2012
287,735.40
507.40
567.07804
2013
299,335.40
452.00
662.2465
2012
1,000.00
2013
2,000.00
2012
288,735.40
507.40
569
2013
301,335.40
452.00
667
2012
21,789.20
2013
23,989.20
2012
265,946.20
507.40
524
2013
275,346.20
452.00
609
PEE)
PEF)
PLANO FINANCEIRO
PLANILHA DE ANLISE DO GRAU DE ALAVANCAGEM
ALAVANCAGEM
O que indica:
2011
Quantidade Vendida
Preo de venda unitrio
Receita de Vendas
(-) Custos Variveis
Matria Prima
Embalagem
Impostos
Comisses
Devedores dvidosos
(=) Margem de Contribuio
(-) Custos Fixos
(-) Despesas Fixas
(=) Lucro Operacional (LAJIR)
Resultado do
perodo
2,000
800.00
1,600,000.00
424,000.00
196,000.00
68,000.00
32,000.00
80,000.00
48,000.00
1,176,000.00
72,875.00
188,690.06
914,434.94
Frmula do GAO:
Lucro Operacional
Volume de Atividade
=
2012
vendas
60%
3,200
800.00
2,560,000.00
678,400.00
313,600.00
108,800.00
51,200.00
128,000.00
76,800.00
1,881,600.00
72,875.00
188,690.06
1,620,034.94
Resultado do
perodo
2,000
800.00
1,600,000.00
585,200.00
268,000.00
170,000.00
32,000.00
96,000.00
19,200.00
1,014,800.00
101,045.40
181,690.00
732,064.60
vendas
30%
2,600
800.00
2,080,000.00
760,760.00
348,400.00
221,000.00
41,600.00
124,800.00
24,960.00
1,319,240.00
101,045.40
181,690.00
1,036,504.60
2011
2012
77.16%
60.00%
1.29
41.59%
30.00%
1.39
Anlise:
2011
Resultado do
perodo
914,434.94
5,000.00
909,434.94
Frmula do GAF:
Lucro Lquido
Lucro Operacional (LAJIR)
=
2012
vendas
50%
1,371,652.41
5,000.00
1,366,652.41
Resultado do
perodo
732,064.60
5,000.00
727,064.60
2011
50.27%
50.00%
1.01
vendas
30%
951,683.98
5,000.00
946,683.98
2012
30.21%
30.00%
1.01
Anlise:
Frmula do GAC:
GAO x GAF
2011
GAO =
2012
1.29
GAO =
1.39
GAO x GAF
=
Anlise:
GAF =
1.01
1.29
GAF =
1.01
1.40
EM
MENU
2013
Resultado do
perodo
2,000
800.00
1,600,000.00
696,000.00
448,000.00
72,000.00
32,000.00
112,000.00
32,000.00
904,000.00
111,145.40
183,190.00
609,664.60
vendas
50%
3,000
800.00
2,400,000.00
1,044,000.00
672,000.00
108,000.00
48,000.00
168,000.00
48,000.00
1,356,000.00
111,145.40
183,190.00
1,061,664.60
2013
74.14%
50.00%
1.48
2013
Resultado do
perodo
609,664.60
5,000.00
604,664.60
vendas
50%
914,496.90
5,000.00
909,496.90
2013
50.41%
50.00%
1.01
2013
GAO =
1.48
GAF =
1.01
1.50
PLANO FINANCEIRO
ANALISE DE VIABILIDADE ECONMICA - TIR e VPL
VIABILIDADE ECONOMICA
O
que
indica:
DADOS:
PERODO
INCIO
2011
2012
2013
2014
2015
INVESTIMENTO
(174,000.00)
0.00
(240,000.00)
(220,000.00)
0.00
0.00
LUCRATIVIDADE
DEPRECIAO
FLUXO DE CAIXA
VALOR RESIDUAL
909,434.94
727,064.60
604,664.60
604,664.60
604,664.60
789.20
21,789.20
23,989.20
23,989.20
23,989.20
910,224.14
748,853.80
628,653.80
628,653.80
628,653.80
0.00
0.00
0.00
0.00
20,000.00
FLUXO DE CAIXA
910,224.14
748,853.80
2012
2011
628,653.80
2013
648,653.80
2015
910,224.14
508,853.80
2011
2012
(240,000.00) (220,000.00)
(174,000.00)
(174,000.00)
508,853.80
408,653.80
2011
2012
2013
628,653.80
648,653.80
TIR:
(174,000.00)
482.41%
Anlise:
5%
a.a
508,853.80
408,653.80
628,653.80
648,653.80
2011
2012
2013
(174,000.00)
Anlise:
VPL:
R$ 2,532,868.31
PL
MENU
VALOR RESIDUAL
0.00
0.00
0.00
0.00
20,000.00
628,653.80
648,653.80
2013
HP 12 C
174,000.00 CHS g Cfo
910,224.14 g CFj
508,853.80 g CFj
408,653.80 g CFj
628,653.80 g CFj
648,653.80 g CFj
FIRR
HP 12 C
174,000.00 CHS g Cfo
910,224.14 g CFj
508,853.80 g CFj
408,653.80 g CFj
628,653.80 g CFj
648,653.80 g CFj
5
i
F NPV
PLANO FINANCEIRO
ANALISE DE VIABILIDADE ECONMICA - VUL e PAYBACK
VIABILIDADE ECONOMICA
DADOS:
PERODO
2011
2012
2013
2014
2015
INVESTIMENTO
(174,000.00)
0.00
(240,000.00)
(220,000.00)
0.00
0.00
LUCRATIVIDADE
DEPRECIAO
FLUXO DE CAIXA
VALOR RESIDUAL
909,434.94
727,064.60
604,664.60
604,664.60
604,664.60
789.20
21,789.20
23,989.20
23,989.20
23,989.20
910,224.14
748,853.80
628,653.80
628,653.80
628,653.80
0.00
0.00
0.00
0.00
20,000.00
FLUXO DE CAIXA
910,224.14
2011
748,853.80
2012
628,653.80
2013
648,653.80
2015
910,224.14
508,853.80
2011
2012
(240,000.00) (220,000.00)
(174,000.00)
(174,000.00)
508,853.80
408,653.80
628,653.80
648,653.80
2011
2012
2013
2014
2015
TMA:
5%
VPL:
R$ 2,532,868.31
VUL:
(174,000.00)
Anlise:
PAYBACK
Indica:
508,853.80
408,653.80
628,653.80
648,653.80
2011
2012
2013
2014
2015
(174,000.00)
Anlise:
PAYBACK:
BACK
MENU
VALOR RESIDUAL
0.00
0.00
0.00
0.00
20,000.00
628,653.80
648,653.80
2013
2014
2015
HP 12 C
2,532,868.31 CHS PV
5.00 n
5.00 i
PMT