Balano Financeiro

de

Ativo
Circulante
Caixa
Aplicaes Financeiras
Contas a Receber
Estoques

R$
R$
R$
R$

500.00
500.00

Realizvel a longo prazo

Vendas
Emprstimos

R$
R$

Imobilizado
Fbrica
Inventrio (mveis)
Inventrio (Ferramentas)
Inventrio (Equipamentos)

R$
R$
R$
R$

Total do Ativo

R$ 1,250.00

50.00
200.00

6/21/2016
Passivo
Circulante
Salrios
Impostos
Fornecedores
Emprstimos

R$
R$
R$ 100.00
R$
-

Exigvel a longo prazo

Emprstimo
Pagamaneto a fornecedores

R$
R$

Patrimonio Liquido
Capital prprio
Lucros Acumulados

R$
R$
R$

Total do Passivo

R$ 100.00

Demonstrativo de Resultados
Receita Bruta
Vendas
Total
Receita Lquida
Custo dos Produtos vendidos
Impostos
Total
Margem de contribuio (Lucro Bruto)
Custo Fixo
Aluguel
gua
Luz
Manuteno
Taxas de carto (servio mensal)
Telefone
Internet
Salrios
Sub-total
Custo Varivel
Insumos
Taxas de carto (desconto nas vendas)
Sub-total
Total
Lucro Operacional
Despesas no operacionais
Grfica
Brindes
Almoos executivo
Meio Ambiente
Total

Quantidade x Preo
50.00
R$
10.00

Quantidade

x Taxa

Quantidade x Preo
0.25
R$ 250.00
0.25
R$
70.00
0.25
R$ 250.00
0.25
0.25
0.25
0.25

R$ 300.00
R$
70.00
R$ 200.00

Quantidade x Preo
50.00
R$
2.00
Percentual:
2%

Quantidade

0.25

x Preo

R$

Lucro Antes de Imposto de Renda

Quantidade
Imposto de renda
Total
Lucro Lquido

x Preo

20.00

R$ 500.00
sub-Total
R$ 500.00
R$ 500.00
R$ 500.00
sub-Total
R$
R$
R$ 107.50
sub-Total
R$
62.50
R$
17.50
R$
62.50
R$
R$
75.00
R$
17.50
R$
50.00
R$
R$ 285.00
sub-Total
R$ 100.00
R$
7.50
R$ 107.50
R$ 392.50
R$ 102.50
sub-Total
R$
R$
R$
R$
5.00
R$
5.00
R$ 102.50
sub-Total
R$
R$
R$ 102.50

Capital de Giro
A)

duplicatas
750

B)

estoque
588.75

C)

Faturamento

= R$

Dias

Dias

500.00 /

CMV (Custo das

/
Mercadorias Vendidas)
= R$
392.50 /
=

A
750

+
+

B
588.75

=
=

Capital de Giro
1338.75

Fornecedores

Compras

Dias

150
Capital de Giro
1338.75

R$
-

100.00
C
150

5
=
=

Capital de Giro Lquido

1188.75

Simulador de Capital de Giro para aumento da Produo

VENDAS
CMV
COMPRAS

R$
R$
R$

PMRecebimento
PMEstocagem
PMPagamento

5,000,000.00
2,500,000.00
2,500,000.00
45
60
30

Ciclo
Operacional
Caixa

VENDAS
CMV
COMPRAS
PMRecebimento
PMEstocagem
PMPagamento

105
75

Duplicata
Estoques

R$
R$

625,000.00
416,666.67

Capital de Giro

R$

1,041,666.67

Fornecedores

R$

208,333.33

Ciclo
Operacional
Caixa
Duplicata
Estoques
Capital de Giro
Fornecedores

CGL

R$

833,333.33

Variao do Capital de Giro

CGL
R$

PMRV (Prazo Mdio de

Recebimento de Vendas)
7.5
PMRE (Prazo Mdio de
Renovao dos Estoque)
7.5

PMPC (Prazo Mdio Para

Compra)
7.5

R$
R$
R$

5,000,000.00
2,500,000.00
2,500,000.00
45
60
30

105
75
R$
R$

625,000.00
416,666.67

R$

1,041,666.67

R$

208,333.33

R$

833,333.33

Ponto de Equilbrio
Custo fixo
Custo unitrio de venda
Receita unitria

R$
R$
R$

292.50
2.15
10.00

12,000.00
10,000.00
8,000.00
6,000.00

Lucro
Custo

4,000.00
2,000.00
0.00

Banco de dados para grfico de PE

Unidades
1
2
3
4
5
6
7
8
9
10
12
14
16
18
20
22
24
25
26

Custo
294.65
296.8
298.95
301.1
303.25
305.4
307.55
309.7
311.85
314
318.3
322.6
326.9
331.2
335.5
339.8
344.1
346.25
348.4

Receita
10
20
30
40
50
60
70
80
90
100
120
140
160
180
200
220
240
250
260

Lucro
-284.65
-276.8
-268.95
-261.1
-253.25
-245.4
-237.55
-229.7
-221.85
-214
-198.3
-182.6
-166.9
-151.2
-135.5
-119.8
-104.1
-96.25
-88.4

27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71

350.55
352.7
354.85
357
359.15
361.3
363.45
365.6
367.75
369.9
372.05
374.2
376.35
378.5
380.65
382.8
384.95
387.1
389.25
391.4
393.55
395.7
397.85
400
402.15
404.3
406.45
408.6
410.75
412.9
415.05
417.2
419.35
421.5
423.65
425.8
427.95
430.1
432.25
434.4
436.55
438.7
440.85
443
445.15

270
280
290
300
310
320
330
340
350
360
370
380
390
400
410
420
430
440
450
460
470
480
490
500
510
520
530
540
550
560
570
580
590
600
610
620
630
640
650
660
670
680
690
700
710

-80.55
-72.7
-64.85
-57
-49.15
-41.3
-33.45
-25.6
-17.75
-9.9
-2.05
5.8
13.65
21.5
29.35
37.2
45.05
52.9
60.75
68.6
76.45
84.3
92.15
100
107.85
115.7
123.55
131.4
139.25
147.1
154.95
162.8
170.65
178.5
186.35
194.2
202.05
209.9
217.75
225.6
233.45
241.3
249.15
257
264.85

72
73
74
75
76
77
78
79
80
81
82
83
84
85
86
87
88
89
90
91
92
93
94
95
96
97
98
99
100
101
102
103
104
105
106
107
108
109
110
111
112
113
114
115
116

447.3
449.45
451.6
453.75
455.9
458.05
460.2
462.35
464.5
466.65
468.8
470.95
473.1
475.25
477.4
479.55
481.7
483.85
486
488.15
490.3
492.45
494.6
496.75
498.9
501.05
503.2
505.35
507.5
509.65
511.8
513.95
516.1
518.25
520.4
522.55
524.7
526.85
529
531.15
533.3
535.45
537.6
539.75
541.9

720
730
740
750
760
770
780
790
800
810
820
830
840
850
860
870
880
890
900
910
920
930
940
950
960
970
980
990
1000
1010
1020
1030
1040
1050
1060
1070
1080
1090
1100
1110
1120
1130
1140
1150
1160

272.7
280.55
288.4
296.25
304.1
311.95
319.8
327.65
335.5
343.35
351.2
359.05
366.9
374.75
382.6
390.45
398.3
406.15
414
421.85
429.7
437.55
445.4
453.25
461.1
468.95
476.8
484.65
492.5
500.35
508.2
516.05
523.9
531.75
539.6
547.45
555.3
563.15
571
578.85
586.7
594.55
602.4
610.25
618.1

117
118
119
120
121
122
123
124
125
126
127
128
129
130
131
132
133
134
135
136
137
138
139
140
141
142
143
144
145
146
147
148
149
150
151
152
153
154
155
156
157
158
159
160
161

544.05
546.2
548.35
550.5
552.65
554.8
556.95
559.1
561.25
563.4
565.55
567.7
569.85
572
574.15
576.3
578.45
580.6
582.75
584.9
587.05
589.2
591.35
593.5
595.65
597.8
599.95
602.1
604.25
606.4
608.55
610.7
612.85
615
617.15
619.3
621.45
623.6
625.75
627.9
630.05
632.2
634.35
636.5
638.65

1170
1180
1190
1200
1210
1220
1230
1240
1250
1260
1270
1280
1290
1300
1310
1320
1330
1340
1350
1360
1370
1380
1390
1400
1410
1420
1430
1440
1450
1460
1470
1480
1490
1500
1510
1520
1530
1540
1550
1560
1570
1580
1590
1600
1610

625.95
633.8
641.65
649.5
657.35
665.2
673.05
680.9
688.75
696.6
704.45
712.3
720.15
728
735.85
743.7
751.55
759.4
767.25
775.1
782.95
790.8
798.65
806.5
814.35
822.2
830.05
837.9
845.75
853.6
861.45
869.3
877.15
885
892.85
900.7
908.55
916.4
924.25
932.1
939.95
947.8
955.65
963.5
971.35

162
163
164
165
166
167
168
169
170
171
172
173
174
175
176
177
178
179
180
181
182
183
184
185
186
187
188
189
190
191
192
193
194
195
196
197
198
199
200
201
202
203
204
205
206

640.8
642.95
645.1
647.25
649.4
651.55
653.7
655.85
658
660.15
662.3
664.45
666.6
668.75
670.9
673.05
675.2
677.35
679.5
681.65
683.8
685.95
688.1
690.25
692.4
694.55
696.7
698.85
701
703.15
705.3
707.45
709.6
711.75
713.9
716.05
718.2
720.35
722.5
724.65
726.8
728.95
731.1
733.25
735.4

1620
1630
1640
1650
1660
1670
1680
1690
1700
1710
1720
1730
1740
1750
1760
1770
1780
1790
1800
1810
1820
1830
1840
1850
1860
1870
1880
1890
1900
1910
1920
1930
1940
1950
1960
1970
1980
1990
2000
2010
2020
2030
2040
2050
2060

979.2
987.05
994.9
1002.75
1010.6
1018.45
1026.3
1034.15
1042
1049.85
1057.7
1065.55
1073.4
1081.25
1089.1
1096.95
1104.8
1112.65
1120.5
1128.35
1136.2
1144.05
1151.9
1159.75
1167.6
1175.45
1183.3
1191.15
1199
1206.85
1214.7
1222.55
1230.4
1238.25
1246.1
1253.95
1261.8
1269.65
1277.5
1285.35
1293.2
1301.05
1308.9
1316.75
1324.6

207
208
209
210
211
212
213
214
215
216
217
218
219
220
221
222
223
224
225
226
227
228
229
230
231
232
233
234
235
236
237
238
239
240
241
242
243
244
245
246
247
248
249
250
251

737.55
739.7
741.85
744
746.15
748.3
750.45
752.6
754.75
756.9
759.05
761.2
763.35
765.5
767.65
769.8
771.95
774.1
776.25
778.4
780.55
782.7
784.85
787
789.15
791.3
793.45
795.6
797.75
799.9
802.05
804.2
806.35
808.5
810.65
812.8
814.95
817.1
819.25
821.4
823.55
825.7
827.85
830
832.15

2070
2080
2090
2100
2110
2120
2130
2140
2150
2160
2170
2180
2190
2200
2210
2220
2230
2240
2250
2260
2270
2280
2290
2300
2310
2320
2330
2340
2350
2360
2370
2380
2390
2400
2410
2420
2430
2440
2450
2460
2470
2480
2490
2500
2510

1332.45
1340.3
1348.15
1356
1363.85
1371.7
1379.55
1387.4
1395.25
1403.1
1410.95
1418.8
1426.65
1434.5
1442.35
1450.2
1458.05
1465.9
1473.75
1481.6
1489.45
1497.3
1505.15
1513
1520.85
1528.7
1536.55
1544.4
1552.25
1560.1
1567.95
1575.8
1583.65
1591.5
1599.35
1607.2
1615.05
1622.9
1630.75
1638.6
1646.45
1654.3
1662.15
1670
1677.85

252
253
254
255
256
257
258
259
260
261
262
263
264
265
266
267
268
269
270
271
272
273
274
275
276
277
278
279
280
281
282
283
284
285
286
287
288
289
290
291
292
293
294
295
296

834.3
836.45
838.6
840.75
842.9
845.05
847.2
849.35
851.5
853.65
855.8
857.95
860.1
862.25
864.4
866.55
868.7
870.85
873
875.15
877.3
879.45
881.6
883.75
885.9
888.05
890.2
892.35
894.5
896.65
898.8
900.95
903.1
905.25
907.4
909.55
911.7
913.85
916
918.15
920.3
922.45
924.6
926.75
928.9

2520
2530
2540
2550
2560
2570
2580
2590
2600
2610
2620
2630
2640
2650
2660
2670
2680
2690
2700
2710
2720
2730
2740
2750
2760
2770
2780
2790
2800
2810
2820
2830
2840
2850
2860
2870
2880
2890
2900
2910
2920
2930
2940
2950
2960

1685.7
1693.55
1701.4
1709.25
1717.1
1724.95
1732.8
1740.65
1748.5
1756.35
1764.2
1772.05
1779.9
1787.75
1795.6
1803.45
1811.3
1819.15
1827
1834.85
1842.7
1850.55
1858.4
1866.25
1874.1
1881.95
1889.8
1897.65
1905.5
1913.35
1921.2
1929.05
1936.9
1944.75
1952.6
1960.45
1968.3
1976.15
1984
1991.85
1999.7
2007.55
2015.4
2023.25
2031.1

297
298
299
300
301
302
303
304
305
306
307
308
309
310
311
312
313
314
315
316
317
318
319
320
321
322
323
324
325
326
327
328
329
330
331
332
333
334
335
336
337
338
339
340
341

931.05
933.2
935.35
937.5
939.65
941.8
943.95
946.1
948.25
950.4
952.55
954.7
956.85
959
961.15
963.3
965.45
967.6
969.75
971.9
974.05
976.2
978.35
980.5
982.65
984.8
986.95
989.1
991.25
993.4
995.55
997.7
999.85
1002
1004.15
1006.3
1008.45
1010.6
1012.75
1014.9
1017.05
1019.2
1021.35
1023.5
1025.65

2970
2980
2990
3000
3010
3020
3030
3040
3050
3060
3070
3080
3090
3100
3110
3120
3130
3140
3150
3160
3170
3180
3190
3200
3210
3220
3230
3240
3250
3260
3270
3280
3290
3300
3310
3320
3330
3340
3350
3360
3370
3380
3390
3400
3410

2038.95
2046.8
2054.65
2062.5
2070.35
2078.2
2086.05
2093.9
2101.75
2109.6
2117.45
2125.3
2133.15
2141
2148.85
2156.7
2164.55
2172.4
2180.25
2188.1
2195.95
2203.8
2211.65
2219.5
2227.35
2235.2
2243.05
2250.9
2258.75
2266.6
2274.45
2282.3
2290.15
2298
2305.85
2313.7
2321.55
2329.4
2337.25
2345.1
2352.95
2360.8
2368.65
2376.5
2384.35

342
343
344
345
346
347
348
349
350
351
352
353
354
355
356
357
358
359
360
361
362
363
364
365
366
367
368
369
370
371
372
373
374
375
376
377
378
379
380
381
382
383
384
385
386

1027.8
1029.95
1032.1
1034.25
1036.4
1038.55
1040.7
1042.85
1045
1047.15
1049.3
1051.45
1053.6
1055.75
1057.9
1060.05
1062.2
1064.35
1066.5
1068.65
1070.8
1072.95
1075.1
1077.25
1079.4
1081.55
1083.7
1085.85
1088
1090.15
1092.3
1094.45
1096.6
1098.75
1100.9
1103.05
1105.2
1107.35
1109.5
1111.65
1113.8
1115.95
1118.1
1120.25
1122.4

3420
3430
3440
3450
3460
3470
3480
3490
3500
3510
3520
3530
3540
3550
3560
3570
3580
3590
3600
3610
3620
3630
3640
3650
3660
3670
3680
3690
3700
3710
3720
3730
3740
3750
3760
3770
3780
3790
3800
3810
3820
3830
3840
3850
3860

2392.2
2400.05
2407.9
2415.75
2423.6
2431.45
2439.3
2447.15
2455
2462.85
2470.7
2478.55
2486.4
2494.25
2502.1
2509.95
2517.8
2525.65
2533.5
2541.35
2549.2
2557.05
2564.9
2572.75
2580.6
2588.45
2596.3
2604.15
2612
2619.85
2627.7
2635.55
2643.4
2651.25
2659.1
2666.95
2674.8
2682.65
2690.5
2698.35
2706.2
2714.05
2721.9
2729.75
2737.6

387
388
389
390
391
392
393
394
395
396
397
398
399
400
401
402
403
404
405
406
407
408
409
410
411
412
413
414
415
416
417
418
419
420
421
422
423
424
425
426
427
428
429
430
431

1124.55
1126.7
1128.85
1131
1133.15
1135.3
1137.45
1139.6
1141.75
1143.9
1146.05
1148.2
1150.35
1152.5
1154.65
1156.8
1158.95
1161.1
1163.25
1165.4
1167.55
1169.7
1171.85
1174
1176.15
1178.3
1180.45
1182.6
1184.75
1186.9
1189.05
1191.2
1193.35
1195.5
1197.65
1199.8
1201.95
1204.1
1206.25
1208.4
1210.55
1212.7
1214.85
1217
1219.15

3870
3880
3890
3900
3910
3920
3930
3940
3950
3960
3970
3980
3990
4000
4010
4020
4030
4040
4050
4060
4070
4080
4090
4100
4110
4120
4130
4140
4150
4160
4170
4180
4190
4200
4210
4220
4230
4240
4250
4260
4270
4280
4290
4300
4310

2745.45
2753.3
2761.15
2769
2776.85
2784.7
2792.55
2800.4
2808.25
2816.1
2823.95
2831.8
2839.65
2847.5
2855.35
2863.2
2871.05
2878.9
2886.75
2894.6
2902.45
2910.3
2918.15
2926
2933.85
2941.7
2949.55
2957.4
2965.25
2973.1
2980.95
2988.8
2996.65
3004.5
3012.35
3020.2
3028.05
3035.9
3043.75
3051.6
3059.45
3067.3
3075.15
3083
3090.85

432
433
434
435
436
437
438
439
440
441
442
443
444
445
446
447
448
449
450
451
452
453
454
455
456
457
458
459
460
461
462
463
464
465
466
467
468
469
470
471
472
473
474
475
476

1221.3
1223.45
1225.6
1227.75
1229.9
1232.05
1234.2
1236.35
1238.5
1240.65
1242.8
1244.95
1247.1
1249.25
1251.4
1253.55
1255.7
1257.85
1260
1262.15
1264.3
1266.45
1268.6
1270.75
1272.9
1275.05
1277.2
1279.35
1281.5
1283.65
1285.8
1287.95
1290.1
1292.25
1294.4
1296.55
1298.7
1300.85
1303
1305.15
1307.3
1309.45
1311.6
1313.75
1315.9

4320
4330
4340
4350
4360
4370
4380
4390
4400
4410
4420
4430
4440
4450
4460
4470
4480
4490
4500
4510
4520
4530
4540
4550
4560
4570
4580
4590
4600
4610
4620
4630
4640
4650
4660
4670
4680
4690
4700
4710
4720
4730
4740
4750
4760

3098.7
3106.55
3114.4
3122.25
3130.1
3137.95
3145.8
3153.65
3161.5
3169.35
3177.2
3185.05
3192.9
3200.75
3208.6
3216.45
3224.3
3232.15
3240
3247.85
3255.7
3263.55
3271.4
3279.25
3287.1
3294.95
3302.8
3310.65
3318.5
3326.35
3334.2
3342.05
3349.9
3357.75
3365.6
3373.45
3381.3
3389.15
3397
3404.85
3412.7
3420.55
3428.4
3436.25
3444.1

477
478
479
480
481
482
483
484
485
486
487
488
489
490
491
492
493
494
495
496
497
498
499
500
501
502
503
504
505
506
507
508
509
510
511
512
513
514
515
516
517
518
519
520
521

1318.05
1320.2
1322.35
1324.5
1326.65
1328.8
1330.95
1333.1
1335.25
1337.4
1339.55
1341.7
1343.85
1346
1348.15
1350.3
1352.45
1354.6
1356.75
1358.9
1361.05
1363.2
1365.35
1367.5
1369.65
1371.8
1373.95
1376.1
1378.25
1380.4
1382.55
1384.7
1386.85
1389
1391.15
1393.3
1395.45
1397.6
1399.75
1401.9
1404.05
1406.2
1408.35
1410.5
1412.65

4770
4780
4790
4800
4810
4820
4830
4840
4850
4860
4870
4880
4890
4900
4910
4920
4930
4940
4950
4960
4970
4980
4990
5000
5010
5020
5030
5040
5050
5060
5070
5080
5090
5100
5110
5120
5130
5140
5150
5160
5170
5180
5190
5200
5210

3451.95
3459.8
3467.65
3475.5
3483.35
3491.2
3499.05
3506.9
3514.75
3522.6
3530.45
3538.3
3546.15
3554
3561.85
3569.7
3577.55
3585.4
3593.25
3601.1
3608.95
3616.8
3624.65
3632.5
3640.35
3648.2
3656.05
3663.9
3671.75
3679.6
3687.45
3695.3
3703.15
3711
3718.85
3726.7
3734.55
3742.4
3750.25
3758.1
3765.95
3773.8
3781.65
3789.5
3797.35

522
523
524
525
526
527
528
529
530
531
532
533
534
535
536
537
538
539
540
541
542
543
544
545
546
547
548
549
550
551
552
553
554
555
556
557
558
559
560
561
562
563
564
565
566

1414.8
1416.95
1419.1
1421.25
1423.4
1425.55
1427.7
1429.85
1432
1434.15
1436.3
1438.45
1440.6
1442.75
1444.9
1447.05
1449.2
1451.35
1453.5
1455.65
1457.8
1459.95
1462.1
1464.25
1466.4
1468.55
1470.7
1472.85
1475
1477.15
1479.3
1481.45
1483.6
1485.75
1487.9
1490.05
1492.2
1494.35
1496.5
1498.65
1500.8
1502.95
1505.1
1507.25
1509.4

5220
5230
5240
5250
5260
5270
5280
5290
5300
5310
5320
5330
5340
5350
5360
5370
5380
5390
5400
5410
5420
5430
5440
5450
5460
5470
5480
5490
5500
5510
5520
5530
5540
5550
5560
5570
5580
5590
5600
5610
5620
5630
5640
5650
5660

3805.2
3813.05
3820.9
3828.75
3836.6
3844.45
3852.3
3860.15
3868
3875.85
3883.7
3891.55
3899.4
3907.25
3915.1
3922.95
3930.8
3938.65
3946.5
3954.35
3962.2
3970.05
3977.9
3985.75
3993.6
4001.45
4009.3
4017.15
4025
4032.85
4040.7
4048.55
4056.4
4064.25
4072.1
4079.95
4087.8
4095.65
4103.5
4111.35
4119.2
4127.05
4134.9
4142.75
4150.6

567
568
569
570
571
572
573
574
575
576
577
578
579
580
581
582
583
584
585
586
587
588
589
590
591
592
593
594
595
596
597
598
599
600
601
602
603
604
605
606
607
608
609
610
611

1511.55
1513.7
1515.85
1518
1520.15
1522.3
1524.45
1526.6
1528.75
1530.9
1533.05
1535.2
1537.35
1539.5
1541.65
1543.8
1545.95
1548.1
1550.25
1552.4
1554.55
1556.7
1558.85
1561
1563.15
1565.3
1567.45
1569.6
1571.75
1573.9
1576.05
1578.2
1580.35
1582.5
1584.65
1586.8
1588.95
1591.1
1593.25
1595.4
1597.55
1599.7
1601.85
1604
1606.15

5670
5680
5690
5700
5710
5720
5730
5740
5750
5760
5770
5780
5790
5800
5810
5820
5830
5840
5850
5860
5870
5880
5890
5900
5910
5920
5930
5940
5950
5960
5970
5980
5990
6000
6010
6020
6030
6040
6050
6060
6070
6080
6090
6100
6110

4158.45
4166.3
4174.15
4182
4189.85
4197.7
4205.55
4213.4
4221.25
4229.1
4236.95
4244.8
4252.65
4260.5
4268.35
4276.2
4284.05
4291.9
4299.75
4307.6
4315.45
4323.3
4331.15
4339
4346.85
4354.7
4362.55
4370.4
4378.25
4386.1
4393.95
4401.8
4409.65
4417.5
4425.35
4433.2
4441.05
4448.9
4456.75
4464.6
4472.45
4480.3
4488.15
4496
4503.85

612
613
614
615
616
617
618
619
620
621
622
623
624
625
626
627
628
629
630
631
632
633
634
635
636
637
638
639
640
641
642
643
644
645
646
647
648
649
650
651
652
653
654
655
656

1608.3
1610.45
1612.6
1614.75
1616.9
1619.05
1621.2
1623.35
1625.5
1627.65
1629.8
1631.95
1634.1
1636.25
1638.4
1640.55
1642.7
1644.85
1647
1649.15
1651.3
1653.45
1655.6
1657.75
1659.9
1662.05
1664.2
1666.35
1668.5
1670.65
1672.8
1674.95
1677.1
1679.25
1681.4
1683.55
1685.7
1687.85
1690
1692.15
1694.3
1696.45
1698.6
1700.75
1702.9

6120
6130
6140
6150
6160
6170
6180
6190
6200
6210
6220
6230
6240
6250
6260
6270
6280
6290
6300
6310
6320
6330
6340
6350
6360
6370
6380
6390
6400
6410
6420
6430
6440
6450
6460
6470
6480
6490
6500
6510
6520
6530
6540
6550
6560

4511.7
4519.55
4527.4
4535.25
4543.1
4550.95
4558.8
4566.65
4574.5
4582.35
4590.2
4598.05
4605.9
4613.75
4621.6
4629.45
4637.3
4645.15
4653
4660.85
4668.7
4676.55
4684.4
4692.25
4700.1
4707.95
4715.8
4723.65
4731.5
4739.35
4747.2
4755.05
4762.9
4770.75
4778.6
4786.45
4794.3
4802.15
4810
4817.85
4825.7
4833.55
4841.4
4849.25
4857.1

657
658
659
660
661
662
663
664
665
666
667
668
669
670
671
672
673
674
675
676
677
678
679
680
681
682
683
684
685
686
687
688
689
690
691
692
693
694
695
696
697
698
699
700
701

1705.05
1707.2
1709.35
1711.5
1713.65
1715.8
1717.95
1720.1
1722.25
1724.4
1726.55
1728.7
1730.85
1733
1735.15
1737.3
1739.45
1741.6
1743.75
1745.9
1748.05
1750.2
1752.35
1754.5
1756.65
1758.8
1760.95
1763.1
1765.25
1767.4
1769.55
1771.7
1773.85
1776
1778.15
1780.3
1782.45
1784.6
1786.75
1788.9
1791.05
1793.2
1795.35
1797.5
1799.65

6570
6580
6590
6600
6610
6620
6630
6640
6650
6660
6670
6680
6690
6700
6710
6720
6730
6740
6750
6760
6770
6780
6790
6800
6810
6820
6830
6840
6850
6860
6870
6880
6890
6900
6910
6920
6930
6940
6950
6960
6970
6980
6990
7000
7010

4864.95
4872.8
4880.65
4888.5
4896.35
4904.2
4912.05
4919.9
4927.75
4935.6
4943.45
4951.3
4959.15
4967
4974.85
4982.7
4990.55
4998.4
5006.25
5014.1
5021.95
5029.8
5037.65
5045.5
5053.35
5061.2
5069.05
5076.9
5084.75
5092.6
5100.45
5108.3
5116.15
5124
5131.85
5139.7
5147.55
5155.4
5163.25
5171.1
5178.95
5186.8
5194.65
5202.5
5210.35

702
703
704
705
706
707
708
709
710
711
712
713
714
715
716
717
718
719
720
721
722
723
724
725
726
727
728
729
730
731
732
733
734
735
736
737
738
739
740
741
742
743
744
745
746

1801.8
1803.95
1806.1
1808.25
1810.4
1812.55
1814.7
1816.85
1819
1821.15
1823.3
1825.45
1827.6
1829.75
1831.9
1834.05
1836.2
1838.35
1840.5
1842.65
1844.8
1846.95
1849.1
1851.25
1853.4
1855.55
1857.7
1859.85
1862
1864.15
1866.3
1868.45
1870.6
1872.75
1874.9
1877.05
1879.2
1881.35
1883.5
1885.65
1887.8
1889.95
1892.1
1894.25
1896.4

7020
7030
7040
7050
7060
7070
7080
7090
7100
7110
7120
7130
7140
7150
7160
7170
7180
7190
7200
7210
7220
7230
7240
7250
7260
7270
7280
7290
7300
7310
7320
7330
7340
7350
7360
7370
7380
7390
7400
7410
7420
7430
7440
7450
7460

5218.2
5226.05
5233.9
5241.75
5249.6
5257.45
5265.3
5273.15
5281
5288.85
5296.7
5304.55
5312.4
5320.25
5328.1
5335.95
5343.8
5351.65
5359.5
5367.35
5375.2
5383.05
5390.9
5398.75
5406.6
5414.45
5422.3
5430.15
5438
5445.85
5453.7
5461.55
5469.4
5477.25
5485.1
5492.95
5500.8
5508.65
5516.5
5524.35
5532.2
5540.05
5547.9
5555.75
5563.6

747
748
749
750
751
752
753
754
755
756
757
758
759
760
761
762
763
764
765
766
767
768
769
770
771
772
773
774
775
776
777
778
779
780
781
782
783
784
785
786
787
788
789
790
791

1898.55
1900.7
1902.85
1905
1907.15
1909.3
1911.45
1913.6
1915.75
1917.9
1920.05
1922.2
1924.35
1926.5
1928.65
1930.8
1932.95
1935.1
1937.25
1939.4
1941.55
1943.7
1945.85
1948
1950.15
1952.3
1954.45
1956.6
1958.75
1960.9
1963.05
1965.2
1967.35
1969.5
1971.65
1973.8
1975.95
1978.1
1980.25
1982.4
1984.55
1986.7
1988.85
1991
1993.15

7470
7480
7490
7500
7510
7520
7530
7540
7550
7560
7570
7580
7590
7600
7610
7620
7630
7640
7650
7660
7670
7680
7690
7700
7710
7720
7730
7740
7750
7760
7770
7780
7790
7800
7810
7820
7830
7840
7850
7860
7870
7880
7890
7900
7910

5571.45
5579.3
5587.15
5595
5602.85
5610.7
5618.55
5626.4
5634.25
5642.1
5649.95
5657.8
5665.65
5673.5
5681.35
5689.2
5697.05
5704.9
5712.75
5720.6
5728.45
5736.3
5744.15
5752
5759.85
5767.7
5775.55
5783.4
5791.25
5799.1
5806.95
5814.8
5822.65
5830.5
5838.35
5846.2
5854.05
5861.9
5869.75
5877.6
5885.45
5893.3
5901.15
5909
5916.85

792
793
794
795
796
797
798
799
800
801
802
803
804
805
806
807
808
809
810
811
812
813
814
815
816
817
818
819
820
821
822
823
824
825
826
827
828
829
830
831
832
833
834
835
836

1995.3
1997.45
1999.6
2001.75
2003.9
2006.05
2008.2
2010.35
2012.5
2014.65
2016.8
2018.95
2021.1
2023.25
2025.4
2027.55
2029.7
2031.85
2034
2036.15
2038.3
2040.45
2042.6
2044.75
2046.9
2049.05
2051.2
2053.35
2055.5
2057.65
2059.8
2061.95
2064.1
2066.25
2068.4
2070.55
2072.7
2074.85
2077
2079.15
2081.3
2083.45
2085.6
2087.75
2089.9

7920
7930
7940
7950
7960
7970
7980
7990
8000
8010
8020
8030
8040
8050
8060
8070
8080
8090
8100
8110
8120
8130
8140
8150
8160
8170
8180
8190
8200
8210
8220
8230
8240
8250
8260
8270
8280
8290
8300
8310
8320
8330
8340
8350
8360

5924.7
5932.55
5940.4
5948.25
5956.1
5963.95
5971.8
5979.65
5987.5
5995.35
6003.2
6011.05
6018.9
6026.75
6034.6
6042.45
6050.3
6058.15
6066
6073.85
6081.7
6089.55
6097.4
6105.25
6113.1
6120.95
6128.8
6136.65
6144.5
6152.35
6160.2
6168.05
6175.9
6183.75
6191.6
6199.45
6207.3
6215.15
6223
6230.85
6238.7
6246.55
6254.4
6262.25
6270.1

837
838
839
840
841
842
843
844
845
846
847
848
849
850
851
852
853
854
855
856
857
858
859
860
861
862
863
864
865
866
867
868
869
870
871
872
873
874
875
876
877
878
879
880
881

2092.05
2094.2
2096.35
2098.5
2100.65
2102.8
2104.95
2107.1
2109.25
2111.4
2113.55
2115.7
2117.85
2120
2122.15
2124.3
2126.45
2128.6
2130.75
2132.9
2135.05
2137.2
2139.35
2141.5
2143.65
2145.8
2147.95
2150.1
2152.25
2154.4
2156.55
2158.7
2160.85
2163
2165.15
2167.3
2169.45
2171.6
2173.75
2175.9
2178.05
2180.2
2182.35
2184.5
2186.65

8370
8380
8390
8400
8410
8420
8430
8440
8450
8460
8470
8480
8490
8500
8510
8520
8530
8540
8550
8560
8570
8580
8590
8600
8610
8620
8630
8640
8650
8660
8670
8680
8690
8700
8710
8720
8730
8740
8750
8760
8770
8780
8790
8800
8810

6277.95
6285.8
6293.65
6301.5
6309.35
6317.2
6325.05
6332.9
6340.75
6348.6
6356.45
6364.3
6372.15
6380
6387.85
6395.7
6403.55
6411.4
6419.25
6427.1
6434.95
6442.8
6450.65
6458.5
6466.35
6474.2
6482.05
6489.9
6497.75
6505.6
6513.45
6521.3
6529.15
6537
6544.85
6552.7
6560.55
6568.4
6576.25
6584.1
6591.95
6599.8
6607.65
6615.5
6623.35

882
883
884
885
886
887
888
889
890
891
892
893
894
895
896
897
898
899
900
901
902
903
904
905
906
907
908
909
910
911
912
913
914
915
916
917
918
919
920
921
922
923
924
925
926

2188.8
2190.95
2193.1
2195.25
2197.4
2199.55
2201.7
2203.85
2206
2208.15
2210.3
2212.45
2214.6
2216.75
2218.9
2221.05
2223.2
2225.35
2227.5
2229.65
2231.8
2233.95
2236.1
2238.25
2240.4
2242.55
2244.7
2246.85
2249
2251.15
2253.3
2255.45
2257.6
2259.75
2261.9
2264.05
2266.2
2268.35
2270.5
2272.65
2274.8
2276.95
2279.1
2281.25
2283.4

8820
8830
8840
8850
8860
8870
8880
8890
8900
8910
8920
8930
8940
8950
8960
8970
8980
8990
9000
9010
9020
9030
9040
9050
9060
9070
9080
9090
9100
9110
9120
9130
9140
9150
9160
9170
9180
9190
9200
9210
9220
9230
9240
9250
9260

6631.2
6639.05
6646.9
6654.75
6662.6
6670.45
6678.3
6686.15
6694
6701.85
6709.7
6717.55
6725.4
6733.25
6741.1
6748.95
6756.8
6764.65
6772.5
6780.35
6788.2
6796.05
6803.9
6811.75
6819.6
6827.45
6835.3
6843.15
6851
6858.85
6866.7
6874.55
6882.4
6890.25
6898.1
6905.95
6913.8
6921.65
6929.5
6937.35
6945.2
6953.05
6960.9
6968.75
6976.6

927
928
929
930
931
932
933
934
935
936
937
938
939
940
941
942
943
944
945
946
947
948
949
950
951
952
953
954
955
956
957
958
959
960
961
962
963
964
965
966
967
968
969
970
971

2285.55
2287.7
2289.85
2292
2294.15
2296.3
2298.45
2300.6
2302.75
2304.9
2307.05
2309.2
2311.35
2313.5
2315.65
2317.8
2319.95
2322.1
2324.25
2326.4
2328.55
2330.7
2332.85
2335
2337.15
2339.3
2341.45
2343.6
2345.75
2347.9
2350.05
2352.2
2354.35
2356.5
2358.65
2360.8
2362.95
2365.1
2367.25
2369.4
2371.55
2373.7
2375.85
2378
2380.15

9270
9280
9290
9300
9310
9320
9330
9340
9350
9360
9370
9380
9390
9400
9410
9420
9430
9440
9450
9460
9470
9480
9490
9500
9510
9520
9530
9540
9550
9560
9570
9580
9590
9600
9610
9620
9630
9640
9650
9660
9670
9680
9690
9700
9710

6984.45
6992.3
7000.15
7008
7015.85
7023.7
7031.55
7039.4
7047.25
7055.1
7062.95
7070.8
7078.65
7086.5
7094.35
7102.2
7110.05
7117.9
7125.75
7133.6
7141.45
7149.3
7157.15
7165
7172.85
7180.7
7188.55
7196.4
7204.25
7212.1
7219.95
7227.8
7235.65
7243.5
7251.35
7259.2
7267.05
7274.9
7282.75
7290.6
7298.45
7306.3
7314.15
7322
7329.85

972
973
974
975
976
977
978
979
980
981
982
983
984
985
986
987
988
989
990
991
992
993
994
995
996
997
998
999
1000
1001

2382.3
2384.45
2386.6
2388.75
2390.9
2393.05
2395.2
2397.35
2399.5
2401.65
2403.8
2405.95
2408.1
2410.25
2412.4
2414.55
2416.7
2418.85
2421
2423.15
2425.3
2427.45
2429.6
2431.75
2433.9
2436.05
2438.2
2440.35
2442.5
2444.65

9720
9730
9740
9750
9760
9770
9780
9790
9800
9810
9820
9830
9840
9850
9860
9870
9880
9890
9900
9910
9920
9930
9940
9950
9960
9970
9980
9990
10000
10010

7337.7
7345.55
7353.4
7361.25
7369.1
7376.95
7384.8
7392.65
7400.5
7408.35
7416.2
7424.05
7431.9
7439.75
7447.6
7455.45
7463.3
7471.15
7479
7486.85
7494.7
7502.55
7510.4
7518.25
7526.1
7533.95
7541.8
7549.65
7557.5
7565.35

Custo varivel unitrio

Preo unitrio de venda
Impostos sobre vendas
Despesas (custo) fixas
Margem de contribuio

N de vendas para
Ponto de equilibrio

R$
R$
R$
R$

2.15
10.00
292.50
7.85

38.0

Metodo PERT de trs pontos

Cotaes (preos da concorrencia, por ex.)
A
B
C
10
4
20.00
Estatstica
% de chance
68.26%
95.44%
99.74%

Valor
13.33
16.00
18.67

n de
1
2
3

Teste de chance de ocorrer um valor especfico.

Valor testado
k
% de chance
10
-0.250
40.13%

Simulador de Alavancagem Operacional com base no DRE

Base
RECEITA BRUTA
IMPOSTOS
RECEITA LQUIDA
CUSTOS VARIVEIS
MARGEM DE CONTRIBUIO
DESPESAS FIXAS
LUCRO

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

500.00
500.00
107.50
392.50
285.00
107.50

al com base no DRE

Simulado
RECEITA BRUTA
IMPOSTOS
RECEITA LQUIDA
CUSTOS VARIVEIS
MARGEM DE CONTRIBUIO
DESPESAS FIXAS
LUCRO

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

Percentual de alterao
5,500.00
1000%
1000%
5,500.00
1,182.50
1000%
4,317.50
285.00
4,032.50
97%

Ka
0.00
0.10
0.20
0.30
0.40
0.50
0.60
0.70
0.80
0.90
1.00
1.10
1.20
1.30
1.40
1.50
1.60
1.70
1.80
1.90
2.00
2.10
2.20
2.30
2.40
2.50
2.60
2.70
2.80
2.90
3.00
4.00
5.00
6.00

0.00
0.500000
0.460170
0.420740
0.382090
0.344580
0.308540
0.274250
0.241960
0.211860
0.184060
0.158660
0.135670
0.115070
0.096800
0.080760
0.066810
0.054800
0.044570
0.035930
0.028720
0.022750
0.017860
0.013900
0.010720
8.20E-03
6.21E-03
4.66E-03
3.47E-03
2.56E-03
1.87E-03
1.35E-03
3.17E-05
2.87E-07
9.90E-10

0.01
0.496010
0.456200
0.416830
0.378280
0.340900
0.305030
0.270930
0.238850
0.208970
0.181410
0.156250
0.133500
0.113140
0.095100
0.079270
0.065520
0.053700
0.043630
0.035150
0.028070
0.022220
0.017430
0.013550
0.010440
7.98E-03
6.04E-03
4.53E-03
3.36E-03
2.48E-03
1.81E-03
1.31E-03
3.04E-05
2.73E-07
9.31E-10

0.02
0.492020
0.452240
0.412940
0.374480
0.337240
0.301530
0.267630
0.235760
0.206110
0.178790
0.153860
0.131360
0.111230
0.093420
0.077800
0.064260
0.052620
0.042720
0.034380
0.027430
0.021690
0.017000
0.013210
0.010170
7.76E-03
5.87E-03
4.40E-03
3.26E-03
2.40E-03
1.75E-03
1.26E-03
2.91E-05
2.59E-07
8.75E-10

0.03
0.488030
0.448280
0.409050
0.370700
0.333600
0.298060
0.264350
0.232700
0.203270
0.176190
0.151510
0.129240
0.109350
0.091760
0.076360
0.063010
0.051550
0.041820
0.033620
0.026800
0.021180
0.016590
0.012870
0.009900
7.55E-03
5.70E-03
4.27E-03
3.17E-03
2.33E-03
1.69E-03
1.22E-03
2.79E-05
2.46E-07
8.23E-10

0.04
0.484050
0.444330
0.405170
0.366930
0.329970
0.294600
0.261090
0.229650
0.200450
0.173610
0.149170
0.127140
0.107490
0.090120
0.074930
0.061780
0.050500
0.040930
0.032880
0.026190
0.020680
0.016180
0.012550
0.009640
7.34E-03
5.54E-03
4.15E-03
3.07E-03
2.26E-03
1.64E-03
1.18E-03
2.67E-05
2.33E-07
7.73E-10

0.05
0.480060
0.440380
0.401290
0.363170
0.326360
0.291160
0.257850
0.226630
0.197660
0.171060
0.146860
0.125070
0.105650
0.088510
0.073530
0.060570
0.049470
0.040060
0.032160
0.025590
0.020180
0.015780
0.012220
0.009390
7.14E-03
5.39E-03
4.02E-03
2.98E-03
2.19E-03
1.59E-03
1.14E-03
2.56E-05
2.21E-07
7.27E-10

0.06
0.476080
0.436440
0.397430
0.359420
0.322760
0.287740
0.254630
0.223630
0.194890
0.168530
0.144570
0.123020
0.103830
0.086920
0.072150
0.059380
0.048460
0.039200
0.031440
0.025000
0.019700
0.015390
0.011910
0.009140
6.95E-03
5.23E-03
3.91E-03
2.89E-03
2.12E-03
1.54E-03
1.11E-03
2.45E-05
2.10E-07
6.83E-10

0.07
0.472100
0.432510
0.393580
0.355690
0.319180
0.284340
0.251430
0.220650
0.192150
0.166020
0.142310
0.121000
0.102040
0.085340
0.070780
0.058210
0.047460
0.038360
0.030740
0.024420
0.019230
0.015000
0.011600
0.008890
6.76E-03
5.08E-03
3.79E-03
2.80E-03
2.05E-03
1.49E-03
1.07E-03
2.35E-05
1.99E-07
6.42E-10

0.08
0.468120
0.428580
0.389740
0.351970
0.315610
0.280960
0.248250
0.217700
0.189430
0.163540
0.140070
0.119000
0.100270
0.083790
0.069440
0.057050
0.046480
0.037540
0.030050
0.023850
0.018760
0.014630
0.011300
0.008660
6.57E-03
4.94E-03
3.68E-03
2.72E-03
1.99E-03
1.44E-03
1.04E-03
2.25E-05
1.89E-07
6.03E-10

0.09
0.464140
0.424650
0.385910
0.348270
0.312070
0.277600
0.245100
0.214760
0.186730
0.161090
0.137860
0.117020
0.098530
0.082260
0.068110
0.055920
0.045510
0.036730
0.029380
0.023300
0.018310
0.014260
0.011010
0.008420
6.39E-03
4.80E-03
3.57E-03
2.64E-03
1.93E-03
1.39E-03
1.00E-03
2.16E-05
1.79E-07
5.67E-10

DEFINIES

ATIVO - onde so lanados todos os bens e direitos da empresa; conforme sua natureza pode ser dividido em
Ativo Circulante - onde esto contabilizadas todas as disponibilidades da empresa:
caixa e valores depositados em bancos
aplicaes financeiras de curto prazo
contas a receber (no prazo de 1 ano)
estoques
Ativo Realizvel a Longo Prazo - so as disponibilidades da empresa que s se realizaro depois de 1 ano d
publicao do balano:
vendas com prazo superior a 1 ano
emprstimos concedidos a empresa do mesmo grupo
depsitos judiciais
contratos sazonais de exportao
Ativo Imobilizado - bens e direitos de propriedade da empresa destinados operao da companhia e que n
grande liquidez:
fbricas
escritrios e imveis

instalaes e equipamentos
instrumentos e mquinas usadas na produo
automveis, tratores, empilhadeiras, avies, navios etc.
PASSIVO - onde so lanados todos os compromissos e obrigaes da empresa. De forma anloga ao Ativo, e
sua natureza, pode ser classificado como:
Passivo Circulante - onde so contabilizadas todas as obrigaes de curto prazo de curto prazo da empresa:
salrios
impostos
pagamentos a fornecedores
emprstimos e encargos em instituies financeiras

Passivo Exigvel de Longo Prazo - so as obrigaes da empresa que possuem prazo superior a 1 ano:
emprstimos negociados no longo prazo
depsitos judiciais
pagamentos a fornecedores em compras negociadas no longo prazo
PATRIMNIO LQUIDO - representa o capital prprio da empresa, ou seja, a diferena entre ativos e passivo
basicamente composto de:
capital prprio
reservas de capital
lucros ou prejuzos acumulados
reservas para proventos no distribudos"

Mtodo PERT Estatstico - Program Evaluation and Review Technique.Serve para determinar a probabilidade
evento ocorrer baseado na ocorrencia dos eventos semelhantes no histrico.

Caixa registrador
registro de estoque de produtos
registro de estoque de insumo