You are on page 1of 21

INVESTIMENTO INICIAL - RESTAURANTE

Qtd. Descrio do tem Valor Unitrio Valor Total


1 Ventilador R$ 200.00 R$ (200.00)
2 Exaustores R$ 1,000.00 R$ (2,000.00)
1 Mesa de marmore R$ 2,000.00 R$ (2,000.00)
1 Prateleiras R$ 1,000.00 R$ (1,000.00)
1 Pia duas cubas R$ 800.00 R$ (800.00)
1 Telefone R$ 150.00 R$ (150.00)
1 Maquina da suco R$ 400.00 R$ (400.00)
1 Batedeira R$ 300.00 R$ (300.00)
1 Geladeira industrial 6 portas R$ 6,260.00 R$ (6,260.00)
1 Fogo industrial 4 bocas R$ 870.00 R$ (870.00)
1 Fritadeira industrial R$ 1,280.00 R$ (1,280.00)
1 Forno R$ 2,165.00 R$ (2,165.00)
1 Liquidificador industrial R$ 980.00 R$ (980.00)
1 Liquidificador R$ 220.00 R$ (220.00)
1 Maquina fatiadora (Multiprocessador) R$ 2,890.00 R$ (2,890.00)
3 Chapas de panqueca R$ 750.00 R$ (2,250.00)
1 Chapa grande para bifes R$ 1,890.00 R$ (1,890.00)
1 Maquina para amaciar bifes R$ 1,290.00 R$ (1,290.00)
1 Balco Caixa R$ 1,600.00 R$ (1,600.00)
2 Freezer R$ 3,000.00 R$ (6,000.00)
1 Cozinha R$ 5,000.00 R$ (5,000.00)
1 Armario R$ 800.00 R$ (800.00)
1 Buffet Gelado R$ 3,235.00 R$ (3,235.00)
1 Buffet Quente R$ 3,540.00 R$ (3,540.00)
1 Microondas R$ 800.00 R$ (800.00)
1 Televiso 29" R$ 1,100.00 R$ (1,100.00)
1 DVD R$ 300.00 R$ (300.00)
1 Radio R$ 300.00 R$ (300.00)
2 Ar split 30.000 R$ 4,500.00 R$ (9,000.00)
1 Cortina de ar R$ 1,280.00 R$ (1,280.00)
33 Colherinhas para sobremesa R$ 3.00 R$ (99.00)
33 Pratinhos sobremesa R$ 6.00 R$ (198.00)
230 Pratos R$ 23.00 R$ (5,290.00)
230 Garfos R$ 2.40 R$ (552.00)
230 Facas R$ 5.00 R$ (1,150.00)
230 Copos R$ 8.00 R$ (1,840.00)
32 Mesas com cadeiras R$ 550.00 R$ (17,600.00)
3 Bancos R$ 100.00 R$ (300.00)
2 Pufes R$ 100.00 R$ (200.00)
4 Cadeiras Inf. R$ 180.00 R$ (720.00)
2 Jogos de toalhas R$ 600.00 R$ (1,200.00)
1 Panelas R$ 3,000.00 R$ (3,000.00)
1 Jogo de Cortina R$ 300.00 R$ (300.00)
SOMA R$ (92,349.00)
CUSTO FIXO MENSAL - RESTAURANTE
Item Discriminao da Despesa Valor Mensal 2016
1 Pr-Labore R$ 8,000.00
2 Salrios e comisses R$ 14,930.00
3 Encargos Sociais (80%) R$ 11,944.00
4 Aluguel R$ 1,200.00
5 Material de Expediente R$ 100.00
6 gua R$ 160.00
7 Energia eltrica R$ 1,000.00
8 Telefone / Internet R$ 150.00
9 Gs R$ 500.00
10 Honorrios de Terceiros R$ 300.00
11 Servios Permanentes de Terceiros R$ 1,000.00
12 Despesas com Manuteno e Conservao R$ 800.00
13 Despesas com Seguros R$ 200.00
14 Despesas com Veculos R$ 300.00
15 Despesas Bancrias R$ 100.00
16 Financiamento R$ 560.00
17 Publicidade e propaganda R$ 800.00
Total do Custo Fixo Mensal R$ 42,044.00
Valor Mensal 2017 Valor Mensal 2018 Valor Mensal 2019
R$ 8,800.00 R$ 9,680.00 R$ 10,648.00
R$ 16,423.00 R$ 18,065.30 R$ 19,871.83
R$ 13,138.40 R$ 14,452.24 R$ 15,897.46
R$ 1,320.00 R$ 1,452.00 R$ 1,597.20
R$ 110.00 R$ 121.00 R$ 133.10
R$ 176.00 R$ 193.60 R$ 212.96
R$ 1,100.00 R$ 1,210.00 R$ 1,331.00
R$ 165.00 R$ 181.50 R$ 199.65
R$ 550.00 R$ 605.00 R$ 665.50
R$ 330.00 R$ 363.00 R$ 399.30
R$ 1,100.00 R$ 1,210.00 R$ 1,331.00
R$ 880.00 R$ 968.00 R$ 1,064.80
R$ 220.00 R$ 242.00 R$ 266.20
R$ 330.00 R$ 363.00 R$ 399.30
R$ 110.00 R$ 121.00 R$ 133.10
R$ 616.00 R$ 677.60 R$ 745.36
R$ 880.00 R$ 968.00 R$ 1,064.80
R$ 46,248.40 R$ 50,873.24 R$ 55,960.56
REFEIES - QUANTIDADE
Ano 2016 2017
Ms Previso % Capac. Previso % Capac.
Almoo 3,082 3,799
Janeiro 59% 73%
Jantar 2,212 2,730
Almoo 3,612 4,180
Fevereiro 78% 89%
Jantar 3,436 3,848
Almoo 3,687 4,198
Maro 71% 80%
Jantar 2,671 3,041
Almoo 3,596 4,137
Abril 69% 79%
Jantar 2,604 2,996
Almoo 3,745 4,237
Maio 72% 81%
Jantar 2,711 3,067
Almoo 3,821 4,288
Junho 73% 82%
Jantar 2,770 3,106
Almoo 3,725 4,223
Julho 71% 81%
Jantar 2,697 3,058
Almoo 3,822 4,284
Agosto 73% 82%
Jantar 2,775 3,110
Almoo 3,789 4,266
Setembro 73% 82%
Jantar 2,744 3,089
Almoo 3,936 4,363
Outubro 75% 84%
Jantar 2,851 3,161
Almoo 4,403 4,675
Novembro 84% 90%
Jantar 3,190 3,387
Almoo 4,646 4,837
Dezembro 89% 93%
Jantar 3,364 3,503
Total ms 79,889 74% 89,583 83%

REFEIES - FATURAMENTO
VALOR UNITRIO ALMOO R$ 25.90 R$ 26.90
VALOR UNITRIO JANTAR R$ 29.90 R$ 30.90
Ano 2016 2017
Ms Previso % Capac. Previso % Capac.
Almoo R$ 79,823.80 R$ 102,193.10
Janeiro 53% 68%
Jantar R$ 66,138.80 R$ 84,357.00
Almoo R$ 93,550.80 R$ 112,442.00
Fevereiro 71% 84%
Jantar R$ 102,736.40 R$ 118,903.20
Almoo R$ 95,493.30 R$ 112,926.20
Maro 64% 75%
Jantar R$ 79,862.90 R$ 93,966.90
Almoo R$ 93,136.40 R$ 111,285.30
Abril 62% 74%
Jantar R$ 77,859.60 R$ 92,576.40
Almoo R$ 96,995.50 R$ 113,975.30
Maio 65% 76%
Jantar R$ 81,058.90 R$ 94,770.30
Almoo R$ 98,963.90 R$ 115,347.20
Junho 66% 77%
Jantar R$ 82,823.00 R$ 95,975.40
Almoo R$ 96,477.50 R$ 113,598.70
Julho 64% 76%
Jantar R$ 80,640.30 R$ 94,492.20
Almoo R$ 98,989.80 R$ 115,239.60
Agosto 66% 77%
Jantar R$ 82,972.50 R$ 96,099.00
Almoo R$ 98,135.10 R$ 114,755.40
Setembro 65% 76%
Jantar R$ 82,045.60 R$ 95,450.10
Almoo R$ 101,942.40 R$ 117,364.70
Outubro 68% 78%
Jantar R$ 85,244.90 R$ 97,674.90
Almoo R$ 114,037.70 R$ 125,757.50
Novembro 76% 84%
Jantar R$ 95,381.00 R$ 104,658.30
Almoo R$ 120,331.40 R$ 130,115.30
Dezembro 80% 87%
Jantar R$ 100,583.60 R$ 108,242.70
Total Ano R$ 2,205,225.10 67% R$ 2,562,166.70 78%
TIDADE
2018 2019
Previso % Capac. Capacidade % Capac.
4,516 5,234
86% 100%
3,248 3,766
4,748 5,316
100% 100%
4,260 3,684
4,709 5,220
90% 100%
3,411 3,780
4,678 5,220
90% 100%
3,388 3,780
4,729 5,221
91% 100%
3,423 3,779
4,755 5,222
91% 100%
3,442 3,778
4,721 5,220
90% 100%
3,419 3,780
4,746 5,220
91% 100%
3,445 3,780
4,743 5,221
91% 100%
3,434 3,779
4,790 5,217
92% 100%
3,471 3,783
4,947 5,219
95% 100%
3,584 3,781
5,028 5,219
96% 100%
3,642 3,781
99,277 92% 108,000 100%

AMENTO
R$ 27.90 R$ 28.90
R$ 31.90 R$ 32.90
2018 2019
Previso % Capac. Capacidade % Capac.
R$ 125,996.40 R$ 151,262.60
83% 100%
R$ 103,611.20 R$ 123,901.40
R$ 132,469.20 R$ 153,632.40
98% 100%
R$ 135,894.00 R$ 121,203.60
R$ 131,381.10 R$ 150,858.00
87% 100%
R$ 108,810.90 R$ 124,362.00
R$ 130,516.20 R$ 150,858.00
87% 100%
R$ 108,077.20 R$ 124,362.00
R$ 131,939.10 R$ 150,886.90
88% 100%
R$ 109,193.70 R$ 124,329.10
R$ 132,664.50 R$ 150,915.80
88% 100%
R$ 109,799.80 R$ 124,296.20
R$ 131,715.90 R$ 150,858.00
87% 100%
R$ 109,066.10 R$ 124,362.00
R$ 132,413.40 R$ 150,858.00
88% 100%
R$ 109,895.50 R$ 124,362.00
R$ 132,329.70 R$ 150,886.90
88% 100%
R$ 109,544.60 R$ 124,329.10
R$ 133,641.00 R$ 150,771.30
89% 100%
R$ 110,724.90 R$ 124,460.70
R$ 138,021.30 R$ 150,829.10
92% 100%
R$ 114,329.60 R$ 124,394.90
R$ 140,281.20 R$ 150,829.10
93% 100%
R$ 116,179.80 R$ 124,394.90
R$ 2,938,496.30 89% R$ 3,302,204.00 100%
PROJEO DO FLUXO DE CAIXA MENSAL (ANO 2016)
Meses de 2016 Janeiro fevereiro maro abril maio
1.Caixa inicial - DATA 0 -R$ 92,349.00 -R$ 99,361.98 -R$ 94,297.05 -R$ 94,255.56 -R$ 95,260.52
2.Receitas das vendas no ms R$ 145,962.60 R$ 196,287.20 R$ 175,356.20 R$ 170,996.00 R$ 178,054.40
3.Receitas totais (1+2) R$ 53,613.60 R$ 96,925.22 R$ 81,059.15 R$ 76,740.44 R$ 82,793.88
4.Custos e Despesa fixas R$ 42,044.00 R$ 42,044.00 R$ 42,044.00 R$ 42,044.00 R$ 42,044.00
Pr-Labore R$ 8,000.00 R$ 8,000.00 R$ 8,000.00 R$ 8,000.00 R$ 8,000.00
Salrios e comisses R$ 14,930.00 R$ 14,930.00 R$ 14,930.00 R$ 14,930.00 R$ 14,930.00
Encargos Sociais (80%) R$ 11,944.00 R$ 11,944.00 R$ 11,944.00 R$ 11,944.00 R$ 11,944.00
Aluguel R$ 1,200.00 R$ 1,200.00 R$ 1,200.00 R$ 1,200.00 R$ 1,200.00
Material de Expediente R$ 100.00 R$ 100.00 R$ 100.00 R$ 100.00 R$ 100.00
gua R$ 160.00 R$ 160.00 R$ 160.00 R$ 160.00 R$ 160.00
Energia eltrica R$ 1,000.00 R$ 1,000.00 R$ 1,000.00 R$ 1,000.00 R$ 1,000.00
Telefone / Internet R$ 150.00 R$ 150.00 R$ 150.00 R$ 150.00 R$ 150.00
Gs R$ 500.00 R$ 500.00 R$ 500.00 R$ 500.00 R$ 500.00
Honorrios de Terceiros R$ 300.00 R$ 300.00 R$ 300.00 R$ 300.00 R$ 300.00
Servios Permanentes de Terceiros R$ 1,000.00 R$ 1,000.00 R$ 1,000.00 R$ 1,000.00 R$ 1,000.00
Despesas com Manuteno e Conservao R$ 800.00 R$ 800.00 R$ 800.00 R$ 800.00 R$ 800.00
Despesas com Seguros R$ 200.00 R$ 200.00 R$ 200.00 R$ 200.00 R$ 200.00
Despesas com Veculos R$ 300.00 R$ 300.00 R$ 300.00 R$ 300.00 R$ 300.00
Despesas Bancrias R$ 100.00 R$ 100.00 R$ 100.00 R$ 100.00 R$ 100.00
Financiamento R$ 560.00 R$ 560.00 R$ 560.00 R$ 560.00 R$ 560.00
Publicidade e propaganda R$ 800.00 R$ 800.00 R$ 800.00 R$ 800.00 R$ 800.00
5.Custos e Despesas variaveis R$ 87,577.56 R$ 117,772.32 R$ 105,213.72 R$ 102,597.60 R$ 106,832.64
Materia prima R$ 87,577.56 R$ 117,772.32 R$ 105,213.72 R$ 102,597.60 R$ 106,832.64
Imposto (16% sobre o 2.) R$ 23,354.02 R$ 31,405.95 R$ 28,056.99 R$ 27,359.36 R$ 28,488.70
Fluxo de caixa acumulado -R$ 99,361.98 -R$ 94,297.05 -R$ 94,255.56 -R$ 95,260.52 -R$ 94,571.46
Resultado no ms -R$ 7,012.98 R$ 5,064.93 R$ 41.49 -R$ 1,004.96 R$ 689.06
junho julho agosto setembro outubro novembro dezembro
-R$ 94,571.46 -R$ 92,986.61 -R$ 92,522.34 -R$ 90,895.38 -R$ 89,696.02 -R$ 86,815.06 -R$ 78,598.58
R$ 181,786.90 R$ 177,117.80 R$ 181,962.30 R$ 180,180.70 R$ 187,187.30 R$ 209,418.70 R$ 220,915.00
R$ 87,215.44 R$ 84,131.19 R$ 89,439.96 R$ 89,285.32 R$ 97,491.28 R$ 122,603.64 R$ 142,316.42
R$ 42,044.00 R$ 42,044.00 R$ 42,044.00 R$ 42,044.00 R$ 42,044.00 R$ 42,044.00 R$ 42,044.00
R$ 8,000.00 R$ 8,000.00 R$ 8,000.00 R$ 8,000.00 R$ 8,000.00 R$ 8,000.00 R$ 8,000.00
R$ 14,930.00 R$ 14,930.00 R$ 14,930.00 R$ 14,930.00 R$ 14,930.00 R$ 14,930.00 R$ 14,930.00
R$ 11,944.00 R$ 11,944.00 R$ 11,944.00 R$ 11,944.00 R$ 11,944.00 R$ 11,944.00 R$ 11,944.00
R$ 1,200.00 R$ 1,200.00 R$ 1,200.00 R$ 1,200.00 R$ 1,200.00 R$ 1,200.00 R$ 1,200.00
R$ 100.00 R$ 100.00 R$ 100.00 R$ 100.00 R$ 100.00 R$ 100.00 R$ 100.00
R$ 160.00 R$ 160.00 R$ 160.00 R$ 160.00 R$ 160.00 R$ 160.00 R$ 160.00
R$ 1,000.00 R$ 1,000.00 R$ 1,000.00 R$ 1,000.00 R$ 1,000.00 R$ 1,000.00 R$ 1,000.00
R$ 150.00 R$ 150.00 R$ 150.00 R$ 150.00 R$ 150.00 R$ 150.00 R$ 150.00
R$ 500.00 R$ 500.00 R$ 500.00 R$ 500.00 R$ 500.00 R$ 500.00 R$ 500.00
R$ 300.00 R$ 300.00 R$ 300.00 R$ 300.00 R$ 300.00 R$ 300.00 R$ 300.00
R$ 1,000.00 R$ 1,000.00 R$ 1,000.00 R$ 1,000.00 R$ 1,000.00 R$ 1,000.00 R$ 1,000.00
R$ 800.00 R$ 800.00 R$ 800.00 R$ 800.00 R$ 800.00 R$ 800.00 R$ 800.00
R$ 200.00 R$ 200.00 R$ 200.00 R$ 200.00 R$ 200.00 R$ 200.00 R$ 200.00
R$ 300.00 R$ 300.00 R$ 300.00 R$ 300.00 R$ 300.00 R$ 300.00 R$ 300.00
R$ 100.00 R$ 100.00 R$ 100.00 R$ 100.00 R$ 100.00 R$ 100.00 R$ 100.00
R$ 560.00 R$ 560.00 R$ 560.00 R$ 560.00 R$ 560.00 R$ 560.00 R$ 560.00
R$ 800.00 R$ 800.00 R$ 800.00 R$ 800.00 R$ 800.00 R$ 800.00 R$ 800.00
R$ 109,072.14 R$ 106,270.68 R$ 109,177.38 R$ 108,108.42 R$ 112,312.38 R$ 125,651.22 R$ 132,549.00
R$ 109,072.14 R$ 106,270.68 R$ 109,177.38 R$ 108,108.42 R$ 112,312.38 R$ 125,651.22 R$ 132,549.00
R$ 29,085.90 R$ 28,338.85 R$ 29,113.97 R$ 28,828.91 R$ 29,949.97 R$ 33,506.99 R$ 35,346.40
-R$ 92,986.61 -R$ 92,522.34 -R$ 90,895.38 -R$ 89,696.02 -R$ 86,815.06 -R$ 78,598.58 -R$ 67,622.98
R$ 1,584.86 R$ 464.27 R$ 1,626.95 R$ 1,199.37 R$ 2,880.95 R$ 8,216.49 R$ 10,975.60
Total ano

R$ 2,205,225.10

R$ 504,528.00
R$ 96,000.00
R$ 179,160.00
R$ 143,328.00
R$ 14,400.00
R$ 1,200.00
R$ 1,920.00
R$ 12,000.00
R$ 1,800.00
R$ 6,000.00
R$ 3,600.00
R$ 12,000.00
R$ 9,600.00
R$ 2,400.00
R$ 3,600.00
R$ 1,200.00
R$ 6,720.00
R$ 9,600.00
R$ 1,323,135.06
R$ 1,323,135.06
R$ 352,836.02

R$ 24,726.02
PROJEO DO FLUXO DE CAIXA MENSAL (ANO 2017)
Meses de 2017 Janeiro fevereiro maro
1.Caixa inicial -R$ 67,622.98 -R$ 69,099.35 -R$ 59,824.90
2.Receitas das vendas no ms R$ 186,550.10 R$ 231,345.20 R$ 206,893.10
3.Receitas totais (1+2) R$ 118,927.12 R$ 162,245.85 R$ 147,068.20
4.Custos e Despesa fixas R$ 46,248.40 R$ 46,248.40 R$ 46,248.40
Pr-Labore R$ 8,800.00 R$ 8,800.00 R$ 8,800.00
Salrios e comisses R$ 16,423.00 R$ 16,423.00 R$ 16,423.00
Encargos Sociais (80%) R$ 13,138.40 R$ 13,138.40 R$ 13,138.40
Aluguel R$ 1,320.00 R$ 1,320.00 R$ 1,320.00
Material de Expediente R$ 110.00 R$ 110.00 R$ 110.00
gua R$ 176.00 R$ 176.00 R$ 176.00
Energia eltrica R$ 1,100.00 R$ 1,100.00 R$ 1,100.00
Telefone / Internet R$ 165.00 R$ 165.00 R$ 165.00
Gs R$ 550.00 R$ 550.00 R$ 550.00
Honorrios de Terceiros R$ 330.00 R$ 330.00 R$ 330.00
Servios Permanentes de Terceiros R$ 1,100.00 R$ 1,100.00 R$ 1,100.00
Despesas com Manuteno e Conservao R$ 880.00 R$ 880.00 R$ 880.00
Despesas com Seguros R$ 220.00 R$ 220.00 R$ 220.00
Despesas com Veculos R$ 330.00 R$ 330.00 R$ 330.00
Despesas Bancrias R$ 110.00 R$ 110.00 R$ 110.00
Financiamento R$ 616.00 R$ 616.00 R$ 616.00
Publicidade e propaganda R$ 880.00 R$ 880.00 R$ 880.00
5.Custos e Despesas variaveis R$ 111,930.06 R$ 138,807.12 R$ 124,135.86
Materia prima R$ 111,930.06 R$ 138,807.12 R$ 124,135.86
Imposto (16% sobre o 2.) R$ 29,848.02 R$ 37,015.23 R$ 33,102.90
Fluxo de caixa acumulado -R$ 69,099.35 -R$ 59,824.90 -R$ 56,418.96
Resultado no ms -R$ 1,476.38 R$ 9,274.45 R$ 3,405.94
abril maio junho julho agosto
-R$ 56,418.96 -R$ 53,740.55 -R$ 49,890.01 -R$ 45,420.98 -R$ 41,727.57
R$ 203,861.70 R$ 208,745.60 R$ 211,322.60 R$ 208,090.90 R$ 211,338.60
R$ 147,442.74 R$ 155,005.05 R$ 161,432.59 R$ 162,669.92 R$ 169,611.03
R$ 46,248.40 R$ 46,248.40 R$ 46,248.40 R$ 46,248.40 R$ 46,248.40
R$ 8,800.00 R$ 8,800.00 R$ 8,800.00 R$ 8,800.00 R$ 8,800.00
R$ 16,423.00 R$ 16,423.00 R$ 16,423.00 R$ 16,423.00 R$ 16,423.00
R$ 13,138.40 R$ 13,138.40 R$ 13,138.40 R$ 13,138.40 R$ 13,138.40
R$ 1,320.00 R$ 1,320.00 R$ 1,320.00 R$ 1,320.00 R$ 1,320.00
R$ 110.00 R$ 110.00 R$ 110.00 R$ 110.00 R$ 110.00
R$ 176.00 R$ 176.00 R$ 176.00 R$ 176.00 R$ 176.00
R$ 1,100.00 R$ 1,100.00 R$ 1,100.00 R$ 1,100.00 R$ 1,100.00
R$ 165.00 R$ 165.00 R$ 165.00 R$ 165.00 R$ 165.00
R$ 550.00 R$ 550.00 R$ 550.00 R$ 550.00 R$ 550.00
R$ 330.00 R$ 330.00 R$ 330.00 R$ 330.00 R$ 330.00
R$ 1,100.00 R$ 1,100.00 R$ 1,100.00 R$ 1,100.00 R$ 1,100.00
R$ 880.00 R$ 880.00 R$ 880.00 R$ 880.00 R$ 880.00
R$ 220.00 R$ 220.00 R$ 220.00 R$ 220.00 R$ 220.00
R$ 330.00 R$ 330.00 R$ 330.00 R$ 330.00 R$ 330.00
R$ 110.00 R$ 110.00 R$ 110.00 R$ 110.00 R$ 110.00
R$ 616.00 R$ 616.00 R$ 616.00 R$ 616.00 R$ 616.00
R$ 880.00 R$ 880.00 R$ 880.00 R$ 880.00 R$ 880.00
R$ 122,317.02 R$ 125,247.36 R$ 126,793.56 R$ 124,854.54 R$ 126,803.16
R$ 122,317.02 R$ 125,247.36 R$ 126,793.56 R$ 124,854.54 R$ 126,803.16
R$ 32,617.87 R$ 33,399.30 R$ 33,811.62 R$ 33,294.54 R$ 33,814.18
-R$ 53,740.55 -R$ 49,890.01 -R$ 45,420.98 -R$ 41,727.57 -R$ 37,254.70
R$ 2,678.41 R$ 3,850.54 R$ 4,469.02 R$ 3,693.42 R$ 4,472.86
setembro outubro novembro dezembro Total ano
-R$ 37,254.70 -R$ 33,053.78 -R$ 27,692.68 -R$ 18,641.29
R$ 210,205.50 R$ 215,039.60 R$ 230,415.80 R$ 238,358.00 R$ 2,562,166.70
R$ 172,950.80 R$ 181,985.82 R$ 202,723.12 R$ 219,716.71
R$ 46,248.40 R$ 46,248.40 R$ 46,248.40 R$ 46,248.40 R$ 554,980.80
R$ 8,800.00 R$ 8,800.00 R$ 8,800.00 R$ 8,800.00 R$ 105,600.00
R$ 16,423.00 R$ 16,423.00 R$ 16,423.00 R$ 16,423.00 R$ 197,076.00
R$ 13,138.40 R$ 13,138.40 R$ 13,138.40 R$ 13,138.40 R$ 157,660.80
R$ 1,320.00 R$ 1,320.00 R$ 1,320.00 R$ 1,320.00 R$ 15,840.00
R$ 110.00 R$ 110.00 R$ 110.00 R$ 110.00 R$ 1,320.00
R$ 176.00 R$ 176.00 R$ 176.00 R$ 176.00 R$ 2,112.00
R$ 1,100.00 R$ 1,100.00 R$ 1,100.00 R$ 1,100.00 R$ 13,200.00
R$ 165.00 R$ 165.00 R$ 165.00 R$ 165.00 R$ 1,980.00
R$ 550.00 R$ 550.00 R$ 550.00 R$ 550.00 R$ 6,600.00
R$ 330.00 R$ 330.00 R$ 330.00 R$ 330.00 R$ 3,960.00
R$ 1,100.00 R$ 1,100.00 R$ 1,100.00 R$ 1,100.00 R$ 13,200.00
R$ 880.00 R$ 880.00 R$ 880.00 R$ 880.00 R$ 10,560.00
R$ 220.00 R$ 220.00 R$ 220.00 R$ 220.00 R$ 2,640.00
R$ 330.00 R$ 330.00 R$ 330.00 R$ 330.00 R$ 3,960.00
R$ 110.00 R$ 110.00 R$ 110.00 R$ 110.00 R$ 1,320.00
R$ 616.00 R$ 616.00 R$ 616.00 R$ 616.00 R$ 7,392.00
R$ 880.00 R$ 880.00 R$ 880.00 R$ 880.00 R$ 10,560.00
R$ 126,123.30 R$ 129,023.76 R$ 138,249.48 R$ 143,014.80 R$ 1,537,300.02
R$ 126,123.30 R$ 129,023.76 R$ 138,249.48 R$ 143,014.80 R$ 1,537,300.02
R$ 33,632.88 R$ 34,406.34 R$ 36,866.53 R$ 38,137.28 R$ 409,946.67
-R$ 33,053.78 -R$ 27,692.68 -R$ 18,641.29 -R$ 7,683.77
R$ 4,200.92 R$ 5,361.10 R$ 9,051.39 R$ 10,957.52 R$ 59,939.21
PROJEO DO FLUXO DE CAIXA MENSAL (ANO 2018)
Meses de 2018 Janeiro fevereiro maro
1.Caixa inicial -R$ 7,683.77 -R$ 3,451.18 R$ 10,082.74
2.Receitas das vendas no ms R$ 229,607.60 R$ 268,363.20 R$ 240,192.00
3.Receitas totais (1+2) R$ 221,923.83 R$ 264,912.02 R$ 250,274.74
4.Custos e Despesa fixas R$ 50,873.24 R$ 50,873.24 R$ 50,873.24
Pr-Labore R$ 9,680.00 R$ 9,680.00 R$ 9,680.00
Distribuio resultados
Salrios e comisses R$ 18,065.30 R$ 18,065.30 R$ 18,065.30
Encargos Sociais (80%) R$ 14,452.24 R$ 14,452.24 R$ 14,452.24
Aluguel R$ 1,452.00 R$ 1,452.00 R$ 1,452.00
Material de Expediente R$ 121.00 R$ 121.00 R$ 121.00
gua R$ 193.60 R$ 193.60 R$ 193.60
Energia eltrica R$ 1,210.00 R$ 1,210.00 R$ 1,210.00
Telefone / Internet R$ 181.50 R$ 181.50 R$ 181.50
Gs R$ 605.00 R$ 605.00 R$ 605.00
Honorrios de Terceiros R$ 363.00 R$ 363.00 R$ 363.00
Servios Permanentes de Terceiros R$ 1,210.00 R$ 1,210.00 R$ 1,210.00
Despesas com Manuteno e Conservao R$ 968.00 R$ 968.00 R$ 968.00
Despesas com Seguros R$ 242.00 R$ 242.00 R$ 242.00
Despesas com Veculos R$ 363.00 R$ 363.00 R$ 363.00
Despesas Bancrias R$ 121.00 R$ 121.00 R$ 121.00
Financiamento R$ 677.60 R$ 677.60 R$ 677.60
Publicidade e propaganda R$ 968.00 R$ 968.00 R$ 968.00
5.Custo e Despesas variaveis R$ 137,764.56 R$ 161,017.92 R$ 144,115.20
Materia prima R$ 137,764.56 R$ 161,017.92 R$ 144,115.20
Imposto (16% sobre o 2.) R$ 36,737.22 R$ 42,938.11 R$ 38,430.72
Fluxo de caixa acumulado -R$ 3,451.18 R$ 10,082.74 R$ 16,855.58
Resultado no ms R$ 4,232.58 R$ 13,533.93 R$ 6,772.84
abril maio junho julho agosto
R$ 16,855.58 R$ 23,244.76 R$ 30,243.39 R$ 37,561.58 R$ 44,476.02
R$ 238,593.40 R$ 241,132.80 R$ 242,464.30 R$ 240,782.00 R$ 242,308.90
R$ 255,448.98 R$ 264,377.56 R$ 272,707.69 R$ 278,343.58 R$ 286,784.92
R$ 50,873.24 R$ 50,873.24 R$ 50,873.24 R$ 50,873.24 R$ 50,873.24
R$ 9,680.00 R$ 9,680.00 R$ 9,680.00 R$ 9,680.00 R$ 9,680.00

R$ 18,065.30 R$ 18,065.30 R$ 18,065.30 R$ 18,065.30 R$ 18,065.30


R$ 14,452.24 R$ 14,452.24 R$ 14,452.24 R$ 14,452.24 R$ 14,452.24
R$ 1,452.00 R$ 1,452.00 R$ 1,452.00 R$ 1,452.00 R$ 1,452.00
R$ 121.00 R$ 121.00 R$ 121.00 R$ 121.00 R$ 121.00
R$ 193.60 R$ 193.60 R$ 193.60 R$ 193.60 R$ 193.60
R$ 1,210.00 R$ 1,210.00 R$ 1,210.00 R$ 1,210.00 R$ 1,210.00
R$ 181.50 R$ 181.50 R$ 181.50 R$ 181.50 R$ 181.50
R$ 605.00 R$ 605.00 R$ 605.00 R$ 605.00 R$ 605.00
R$ 363.00 R$ 363.00 R$ 363.00 R$ 363.00 R$ 363.00
R$ 1,210.00 R$ 1,210.00 R$ 1,210.00 R$ 1,210.00 R$ 1,210.00
R$ 968.00 R$ 968.00 R$ 968.00 R$ 968.00 R$ 968.00
R$ 242.00 R$ 242.00 R$ 242.00 R$ 242.00 R$ 242.00
R$ 363.00 R$ 363.00 R$ 363.00 R$ 363.00 R$ 363.00
R$ 121.00 R$ 121.00 R$ 121.00 R$ 121.00 R$ 121.00
R$ 677.60 R$ 677.60 R$ 677.60 R$ 677.60 R$ 677.60
R$ 968.00 R$ 968.00 R$ 968.00 R$ 968.00 R$ 968.00
R$ 143,156.04 R$ 144,679.68 R$ 145,478.58 R$ 144,469.20 R$ 145,385.34
R$ 143,156.04 R$ 144,679.68 R$ 145,478.58 R$ 144,469.20 R$ 145,385.34
R$ 38,174.94 R$ 38,581.25 R$ 38,794.29 R$ 38,525.12 R$ 38,769.42
R$ 23,244.76 R$ 30,243.39 R$ 37,561.58 R$ 44,476.02 R$ 51,756.92
R$ 6,389.18 R$ 6,998.63 R$ 7,318.19 R$ 6,914.44 R$ 7,280.90
setembro outubro novembro dezembro Total ano
R$ 51,756.92 R$ 58,933.51 R$ 66,708.09 R$ 76,399.06
R$ 241,874.30 R$ 244,365.90 R$ 252,350.90 R$ 256,461.00 R$ 2,938,496.30
R$ 293,631.22 R$ 303,299.41 R$ 319,058.99 R$ 332,860.06
R$ 50,873.24 R$ 50,873.24 R$ 50,873.24 R$ 80,873.24 R$ 640,478.88
R$ 9,680.00 R$ 9,680.00 R$ 9,680.00 R$ 9,680.00 R$ 116,160.00
R$ 30,000.00 R$ 30,000.00
R$ 18,065.30 R$ 18,065.30 R$ 18,065.30 R$ 18,065.30 R$ 216,783.60
R$ 14,452.24 R$ 14,452.24 R$ 14,452.24 R$ 14,452.24 R$ 173,426.88
R$ 1,452.00 R$ 1,452.00 R$ 1,452.00 R$ 1,452.00 R$ 17,424.00
R$ 121.00 R$ 121.00 R$ 121.00 R$ 121.00 R$ 1,452.00
R$ 193.60 R$ 193.60 R$ 193.60 R$ 193.60 R$ 2,323.20
R$ 1,210.00 R$ 1,210.00 R$ 1,210.00 R$ 1,210.00 R$ 14,520.00
R$ 181.50 R$ 181.50 R$ 181.50 R$ 181.50 R$ 2,178.00
R$ 605.00 R$ 605.00 R$ 605.00 R$ 605.00 R$ 7,260.00
R$ 363.00 R$ 363.00 R$ 363.00 R$ 363.00 R$ 4,356.00
R$ 1,210.00 R$ 1,210.00 R$ 1,210.00 R$ 1,210.00 R$ 14,520.00
R$ 968.00 R$ 968.00 R$ 968.00 R$ 968.00 R$ 11,616.00
R$ 242.00 R$ 242.00 R$ 242.00 R$ 242.00 R$ 2,904.00
R$ 363.00 R$ 363.00 R$ 363.00 R$ 363.00 R$ 4,356.00
R$ 121.00 R$ 121.00 R$ 121.00 R$ 121.00 R$ 1,452.00
R$ 677.60 R$ 677.60 R$ 677.60 R$ 677.60 R$ 8,131.20
R$ 968.00 R$ 968.00 R$ 968.00 R$ 968.00 R$ 11,616.00
R$ 145,124.58 R$ 146,619.54 R$ 151,410.54 R$ 153,876.60 R$ 1,763,097.78
R$ 145,124.58 R$ 146,619.54 R$ 151,410.54 R$ 153,876.60 R$ 1,763,097.78
R$ 38,699.89 R$ 39,098.54 R$ 40,376.14 R$ 41,033.76 R$ 470,159.41
R$ 58,933.51 R$ 66,708.09 R$ 76,399.06 R$ 57,076.46
R$ 7,176.59 R$ 7,774.58 R$ 9,690.98 -R$ 19,322.60 R$ 64,760.23
PROJEO DO FLUXO DE CAIXA MENSAL (ANO 2019)
Meses de 2019 Janeiro fevereiro maro
1.Caixa inicial R$ 57,076.46 R$ 67,155.26 R$ 77,155.34
2.Receitas das vendas no ms R$ 275,164.00 R$ 274,836.00 R$ 275,220.00
3.Receitas totais (1+2) R$ 332,240.46 R$ 341,991.26 R$ 352,375.34
4.Custos e Despesa fixas R$ 55,960.56 R$ 55,960.56 R$ 55,960.56
Pr-Labore R$ 10,648.00 R$ 10,648.00 R$ 10,648.00
Distribuio resultados
Salrios e comisses R$ 19,871.83 R$ 19,871.83 R$ 19,871.83
Encargos Sociais (80%) R$ 15,897.46 R$ 15,897.46 R$ 15,897.46
Aluguel R$ 1,597.20 R$ 1,597.20 R$ 1,597.20
Material de Expediente R$ 133.10 R$ 133.10 R$ 133.10
gua R$ 212.96 R$ 212.96 R$ 212.96
Energia eltrica R$ 1,331.00 R$ 1,331.00 R$ 1,331.00
Telefone / Internet R$ 199.65 R$ 199.65 R$ 199.65
Gs R$ 665.50 R$ 665.50 R$ 665.50
Honorrios de Terceiros R$ 399.30 R$ 399.30 R$ 399.30
Servios Permanentes de Terceiros R$ 1,331.00 R$ 1,331.00 R$ 1,331.00
Despesas com Manuteno e Conservao R$ 1,064.80 R$ 1,064.80 R$ 1,064.80
Despesas com Seguros R$ 266.20 R$ 266.20 R$ 266.20
Despesas com Veculos R$ 399.30 R$ 399.30 R$ 399.30
Despesas Bancrias R$ 133.10 R$ 133.10 R$ 133.10
Financiamento R$ 745.36 R$ 745.36 R$ 745.36
Publicidade e propaganda R$ 1,064.80 R$ 1,064.80 R$ 1,064.80
5.Custos e Despesas variaveis R$ 165,098.40 R$ 164,901.60 R$ 165,132.00
Materia prima R$ 165,098.40 R$ 164,901.60 R$ 165,132.00
Imposto (16% sobre o 2.) R$ 44,026.24 R$ 43,973.76 R$ 44,035.20
Fluxo de caixa acumulado R$ 67,155.26 R$ 77,155.34 R$ 87,247.57
Resultado no ms R$ 10,078.80 R$ 10,000.08 R$ 10,092.24
abril maio junho julho agosto
R$ 87,247.57 R$ 97,339.81 R$ 107,431.08 R$ 87,521.40 R$ 97,613.64
R$ 275,220.00 R$ 275,216.00 R$ 275,212.00 R$ 275,220.00 R$ 275,220.00
R$ 362,467.57 R$ 372,555.81 R$ 382,643.08 R$ 362,741.40 R$ 372,833.64
R$ 55,960.56 R$ 55,960.56 R$ 85,960.56 R$ 55,960.56 R$ 55,960.56
R$ 10,648.00 R$ 10,648.00 R$ 10,648.00 R$ 10,648.00 R$ 10,648.00
R$ 30,000.00
R$ 19,871.83 R$ 19,871.83 R$ 19,871.83 R$ 19,871.83 R$ 19,871.83
R$ 15,897.46 R$ 15,897.46 R$ 15,897.46 R$ 15,897.46 R$ 15,897.46
R$ 1,597.20 R$ 1,597.20 R$ 1,597.20 R$ 1,597.20 R$ 1,597.20
R$ 133.10 R$ 133.10 R$ 133.10 R$ 133.10 R$ 133.10
R$ 212.96 R$ 212.96 R$ 212.96 R$ 212.96 R$ 212.96
R$ 1,331.00 R$ 1,331.00 R$ 1,331.00 R$ 1,331.00 R$ 1,331.00
R$ 199.65 R$ 199.65 R$ 199.65 R$ 199.65 R$ 199.65
R$ 665.50 R$ 665.50 R$ 665.50 R$ 665.50 R$ 665.50
R$ 399.30 R$ 399.30 R$ 399.30 R$ 399.30 R$ 399.30
R$ 1,331.00 R$ 1,331.00 R$ 1,331.00 R$ 1,331.00 R$ 1,331.00
R$ 1,064.80 R$ 1,064.80 R$ 1,064.80 R$ 1,064.80 R$ 1,064.80
R$ 266.20 R$ 266.20 R$ 266.20 R$ 266.20 R$ 266.20
R$ 399.30 R$ 399.30 R$ 399.30 R$ 399.30 R$ 399.30
R$ 133.10 R$ 133.10 R$ 133.10 R$ 133.10 R$ 133.10
R$ 745.36 R$ 745.36 R$ 745.36 R$ 745.36 R$ 745.36
R$ 1,064.80 R$ 1,064.80 R$ 1,064.80 R$ 1,064.80 R$ 1,064.80
R$ 165,132.00 R$ 165,129.60 R$ 165,127.20 R$ 165,132.00 R$ 165,132.00
R$ 165,132.00 R$ 165,129.60 R$ 165,127.20 R$ 165,132.00 R$ 165,132.00
R$ 44,035.20 R$ 44,034.56 R$ 44,033.92 R$ 44,035.20 R$ 44,035.20
R$ 97,339.81 R$ 107,431.08 R$ 87,521.40 R$ 97,613.64 R$ 107,705.87
R$ 10,092.24 R$ 10,091.28 -R$ 19,909.68 R$ 10,092.24 R$ 10,092.24
setembro outubro novembro dezembro Total ano
R$ 107,705.87 R$ 117,797.15 R$ 127,892.26 R$ 137,985.46
R$ 275,216.00 R$ 275,232.00 R$ 275,224.00 R$ 275,224.00 R$ 3,302,204.00
R$ 382,921.87 R$ 393,029.15 R$ 403,116.26 R$ 413,209.46
R$ 55,960.56 R$ 55,960.56 R$ 55,960.56 R$ 95,960.56 R$ 741,526.77
R$ 10,648.00 R$ 10,648.00 R$ 10,648.00 R$ 10,648.00 R$ 127,776.00
R$ 40,000.00 R$ 70,000.00
R$ 19,871.83 R$ 19,871.83 R$ 19,871.83 R$ 19,871.83 R$ 238,461.96
R$ 15,897.46 R$ 15,897.46 R$ 15,897.46 R$ 15,897.46 R$ 190,769.57
R$ 1,597.20 R$ 1,597.20 R$ 1,597.20 R$ 1,597.20 R$ 19,166.40
R$ 133.10 R$ 133.10 R$ 133.10 R$ 133.10 R$ 1,597.20
R$ 212.96 R$ 212.96 R$ 212.96 R$ 212.96 R$ 2,555.52
R$ 1,331.00 R$ 1,331.00 R$ 1,331.00 R$ 1,331.00 R$ 15,972.00
R$ 199.65 R$ 199.65 R$ 199.65 R$ 199.65 R$ 2,395.80
R$ 665.50 R$ 665.50 R$ 665.50 R$ 665.50 R$ 7,986.00
R$ 399.30 R$ 399.30 R$ 399.30 R$ 399.30 R$ 4,791.60
R$ 1,331.00 R$ 1,331.00 R$ 1,331.00 R$ 1,331.00 R$ 15,972.00
R$ 1,064.80 R$ 1,064.80 R$ 1,064.80 R$ 1,064.80 R$ 12,777.60
R$ 266.20 R$ 266.20 R$ 266.20 R$ 266.20 R$ 3,194.40
R$ 399.30 R$ 399.30 R$ 399.30 R$ 399.30 R$ 4,791.60
R$ 133.10 R$ 133.10 R$ 133.10 R$ 133.10 R$ 1,597.20
R$ 745.36 R$ 745.36 R$ 745.36 R$ 745.36 R$ 8,944.32
R$ 1,064.80 R$ 1,064.80 R$ 1,064.80 R$ 1,064.80 R$ 12,777.60
R$ 165,129.60 R$ 165,139.20 R$ 165,134.40 R$ 165,134.40 R$ 1,981,322.40
R$ 165,129.60 R$ 165,139.20 R$ 165,134.40 R$ 165,134.40 R$ 1,981,322.40
R$ 44,034.56 R$ 44,037.12 R$ 44,035.84 R$ 44,035.84 R$ 528,352.64
R$ 117,797.15 R$ 127,892.26 R$ 137,985.46 R$ 108,078.66
R$ 10,091.28 R$ 10,095.12 R$ 10,093.20 -R$ 29,906.80 R$ 51,002.19
RESUMO
Ano 0 - 2015 Ano 1 - 2016 Ano 2 - 2017 Ano 3 - 2018
-92,349.00 24,726.02 59,939.21 64,760.23
Acumulado -67,622.98 -7,683.77 57,076.46
Ano 4 - 2019
51,002.19
108,078.66