Académique Documents
Professionnel Documents
Culture Documents
perodo:
100.00
420.00
120.00
240.00
300.00
600.00
680.00
720.00
360.00
2,400.00
150.00
70.00
b) R$ 1.980,00;
c) R$ 618,00;
d) R$ 681,00
e) NDA
b) R$ 681,00;
c) R$ 278,00
d) R$ 248,00
e) NDA
b) R$ 1.870,00;
c) R$ 648,00;
d) R$ 618,00
e) NDA.
Demonstrao de Resultado
Receita Bruta = Receita Lquida
Estoque Inicial de matria-prima
(+) Compra de matria-prima
Matria-prima Disponvel
Estoque final de matria-prima
Matria-prima Consumida
100.00
720.00
820.00
420.00
400.00
600.00
680.00
1,680.00
240.00
300.00
1,620.00
360.00
1,980.00
198.00
1,782.00
2 - A empresa Queda Livre Hair produz um nico produto (xampu de camomila) que vendido, em mdia, por R$ 9,50 cada u
Em determinado perodo, em que no houve estoques iniciais, produziu integralmente 14.000 unidades e incorreu nos seguintes cus
R$
R$
5,285.71
35,085.71
R$
R$
R$
28,000.00
21,000.00
5,600.00
R$
R$
R$
7,000.00
10,000.00
2,400.00
R$
R$
R$
123,500.00
68,714.29
54,785.71
R$
R$
8,000.00
11,700.00
R$
35,085.71
DEPART - A
CUSTOS INDIRETOS
MOD INDIRETA
MANUTENO
DEPRECIAO
OUTROS CUSTOS IND
ALUGUEL
TOT CUSTOS PRIMARIOS
R$
4,120.00
R$
R$
R$
6,000.00
4,500.00
2,100.00
R$
16,720.00
MATERIA-PRIMA
N FUNCIONRIOS
M OCUPADO
R$
1,000,000.00
50
5600
CRITRIOS
R$
DEPART - A
16,720.00
SERV. GERAIS
REA OCUPADDA M
TAXA DE RATEIO
VALORES APROPRIADOS
5,600
R$
15.38%
1,969.23
MEDICO
N FUNICIONRIOS
TAXA DE RATEIO
VALOR A RATEIAR
R$
50
24.63%
12,637.78
R$
3,112.75
RESTAURANTE
N FUNICIONRIOS
TAXA DE RATEIO
VALOR A RATEIAR
R$
50
27.03%
8,460.57
R$
2,286.64
ALMOXARIFADO
CONSUMO MP
TAXA DE RATEIO
VALOR A RATEIAR
R$
50.00%
14,249.48
R$
R$
7,124.74
31,213.36
% REC DE RATEIO
CUSTOS TOTAIS COM MATRIA-PRIMA
ADMINISTRAO
SERVIOS GERAIS
MDICO
RESTAURANTE
TOTAL
86.68%
R$
R$
R$
R$
3,200.00
1,404.20
3,625.96
8,230.16
R$
91,283.00
R$ 1,031,213.36
100.00
420.00
120.00
240.00
300.00
600.00
680.00
720.00
360.00
2,400.00
150.00
70.00
10.00%
CPV
LB
LAIR
2,400.00
1,782.00
618.00
120.00
150.00
348.00
70.00
278.00
1,782.00
618.00
278.00
) que vendido, em mdia, por R$ 9,50 cada unidade (preo lquido de tributos).
te 14.000 unidades e incorreu nos seguintes custos e despesas:
R$
7,000.00
R$
10,000.00
R$
2,400.00
R$
8,000.00
R$
2.00
R$
1.50
R$
0.40
R$
0.75
R$
0.15
estoque, e que no houve perdas, pede-se calcular:
R$
54,600.00
R$
19,400.00
R$
R$
DEPART - B
R$
3,145.00
74,000.00
5.29
DEPART - C
R$
R$
R$
R$
3,245.00 R$
1,200.00 R$
1,300.00 R$
R$
8,890.00 R$
ALMOXARIFADO
4,800.00 R$ 2,130.00 R$
4,523.00 R$ 3,000.00 R$
6,500.00 R$ 1,500.00 R$
3,200.00 R$ 700.00 R$
MEDICO
1,200.00
3,400.00
890.00
8,130.00
R$ 3,200.00
R$ 2,890.00
R$ 1,810.00
R$ 3,000.00
R$ 5,100.00
19,023.00 R$ 7,330.00 R$ 13,620.00 R$ 16,000.00
R$
R$
R$
R$
1,101.00
4,100.00
3,200.00
1,299.00
R$ 9,700.00
R$
600,000.00 R$
46
4200
400,000.00
64
9800
25
12000
12
1200
35
7300
18
3600
R$
R$
DEPART - B
8,890.00
R$
4,200
11.54%
1,476.92 R$
46
22.66%
R$
2,863.73
R$
2,103.71
30.00%
R$
R$
4,274.84
25
12.32%
3,984.32
64
34.59%
R$
2,926.90
20.00%
R$
19,609.21 R$
120.58%
9,800
12,000
1,200
26.92%
32.97%
3.30%
3,446.15 R$ 4,219.78 R$
421.98
64
31.53%
46
24.86%
R$
DEPART - C
ALMOXARIFADO MEDICO
19,023.00 R$ 7,330.00 R$ 13,620.00
2,849.90
R$ 1,556.38
R$
3,600
9.89%
R$ 1,265.93
18
8.87%
R$
25
13.51%
R$ 1,143.32
32,230.27
69.43%
R$ 619,609.21 R$
432,230.27
R$
R$ 83,052.84
R$
R$ 1,120.59
8,230.16
Em R$
TOTAL
R$
R$
R$
R$
R$
R$
19,696.00
27,158.00
19,600.00
19,729.00
5,100.00
91,283.00
R$ 2,000,000.00
250
43700
SE O N DE FUNCIONRIO;
RESTAURANTE
R$
36,400
100.00%
12,800.00
203
100.00%
R$
12,637.78
185
100.00%
R$
8,460.57
100.00%
R$
14,249.48
R$
83,052.84
100.00
420.00
120.00
240.00
300.00
600.00
680.00
720.00
360.00
2,600.00
150.00
70.00
b) R$ 1.782,00;
c) R$ 618,00;
d) R$ 681,00
e) NDA
d) R$ 478,00
e) NDA.
Demonstrao de Resultado
Receita Bruta = Receita Lquida
Estoque Inicial de matria-prima
(+) Compra de matria-prima
Matria-prima Disponvel
Estoque final de matria-prima
Matria-prima Consumida
100.00
720.00
820.00
420.00
400.00
600.00
680.00
1,680.00
240.00
300.00
1,620.00
360.00
1,980.00
198.00
1,782.00
2 - A empresa Queda Livre Hair produz um nico produto (xampu de camomila) que vendido, em mdia, por R$ 9,50 cada u
Em determinado perodo, em que no houve estoques iniciais, produziu integralmente 14.000 unidades e incorreu nos seguintes cus
R$
R$
5,071.43
37,871.43
R$
R$
R$
28,000.00
21,000.00
5,600.00
R$
R$
R$
5,000.00
9,000.00
2,400.00
R$
R$
R$
123,500.00
65,928.57
57,571.43
R$
R$
8,000.00
11,700.00
R$
37,871.43
DEPART - A
CUSTOS INDIRETOS
MOD INDIRETA
MANUTENO
DEPRECIAO
OUTROS CUSTOS IND
ALUGUEL
TOT CUSTOS PRIMARIOS
R$
4,200.00
R$
R$
R$
6,000.00
4,500.00
2,100.00
R$
16,800.00
MATERIA-PRIMA
N FUNCIONRIOS
M OCUPADO
R$
1,000,000.00
50
5600
CRITRIOS
R$
DEPART - A
16,800.00
SERV. GERAIS
REA OCUPADDA M
TAXA DE RATEIO
VALORES APROPRIADOS
5,600
R$
15.38%
1,969.23
MEDICO
N FUNICIONRIOS
TAXA DE RATEIO
VALOR A RATEIAR
R$
50
24.63%
12,637.78
R$
3,112.75
RESTAURANTE
N FUNICIONRIOS
TAXA DE RATEIO
VALOR A RATEIAR
R$
50
27.03%
8,460.57
R$
2,286.64
ALMOXARIFADO
CONSUMO MP
TAXA DE RATEIO
VALOR A RATEIAR
R$
50.00%
14,249.48
R$
R$
7,124.74
31,293.36
% REC DE RATEIO
CUSTOS TOTAIS COM MATRIA-PRIMA
ADMINISTRAO
SERVIOS GERAIS
MDICO
RESTAURANTE
TOTAL
86.27%
R$
R$
R$
R$
3,200.00
1,404.20
3,625.96
8,230.16
R$
89,218.00
R$ 1,031,293.36
10.00%
2,600.00
1,782.00
818.00
120.00
150.00
548.00
70.00
478.00
) que vendido, em mdia, por R$ 9,50 cada unidade (preo lquido de tributos).
te 14.000 unidades e incorreu nos seguintes custos e despesas:
R$
5,000.00
R$
9,000.00
R$
2,400.00
R$
8,000.00
R$
2.00
R$
1.50
R$
0.40
R$
0.75
R$
0.15
estoque, e que no houve perdas, pede-se calcular:
R$
54,600.00
R$
16,400.00
R$
R$
DEPART - B
R$
2,000.00
71,000.00
5.07
DEPART - C
R$
R$
R$
R$
3,245.00 R$
1,200.00 R$
1,300.00 R$
R$
7,745.00 R$
ALMOXARIFADO
3,800.00 R$ 2,130.00 R$
4,523.00 R$ 3,000.00 R$
6,500.00 R$ 1,500.00 R$
3,200.00 R$ 700.00 R$
MEDICO
1,200.00
3,400.00
890.00
8,130.00
R$ 3,200.00
R$ 2,890.00
R$ 1,810.00
R$ 3,000.00
R$ 5,100.00
18,023.00 R$ 7,330.00 R$ 13,620.00 R$ 16,000.00
R$
R$
R$
R$
1,101.00
4,100.00
3,200.00
1,299.00
R$ 9,700.00
R$
600,000.00 R$
46
4200
400,000.00
64
9800
25
12000
12
1200
35
7300
18
3600
R$
R$
DEPART - B
7,745.00
R$
4,200
11.54%
1,476.92 R$
46
22.66%
R$
2,863.73
R$
2,103.71
30.00%
R$
R$
4,274.84
25
12.32%
3,984.32
64
34.59%
R$
2,926.90
20.00%
R$
18,464.21 R$
138.40%
9,800
12,000
1,200
26.92%
32.97%
3.30%
3,446.15 R$ 4,219.78 R$
421.98
64
31.53%
46
24.86%
R$
DEPART - C
ALMOXARIFADO MEDICO
18,023.00 R$ 7,330.00 R$ 13,620.00
2,849.90
R$ 1,556.38
R$
3,600
9.89%
R$ 1,265.93
18
8.87%
R$
25
13.51%
R$ 1,143.32
31,230.27
73.28%
R$ 618,464.21 R$
431,230.27
R$
R$ 80,987.84
R$
R$ 1,120.59
8,230.16
Em R$
TOTAL
R$
R$
R$
R$
R$
R$
17,631.00
27,158.00
19,600.00
19,729.00
5,100.00
89,218.00 R$ 89,218.00
R$ 2,000,000.00
250
43700
SE O N DE FUNCIONRIO;
RESTAURANTE
R$
89,218.00
R$
36,400
100.00%
12,800.00
203
100.00%
R$
12,637.78
R$
1,404.20
185
100.00%
R$
8,460.57 R$ 3,625.96
R$ 12,086.53
R$ 8,460.57
100.00%
R$
14,249.48
R$
80,987.84
R$
R$
89,218.00
-
d) R$ 478,00
100.00
420.00
120.00
240.00
300.00
600.00
1,000.00
720.00
360.00
2,600.00
150.00
70.00
e) NDA
e) NDA
e) NDA.
100.00
720.00
820.00
420.00
400.00
600.00
1,000.00
2,000.00
240.00
300.00
1,940.00
360.00
2,300.00
230.00
2,070.00
(-)despesas Administrativas
(-) despesas Comerciais
LUCRO ANTES DAS DESPESAS FINANCEIRAS
(-)despesas financeiras
Em determinado perodo, em que no houve estoques iniciais, produziu integralmente 14.000 unidades e incorreu nos seguintes cus
R$
R$
14,142.86
40,342.86
R$
R$
R$
56,000.00
21,000.00
5,600.00
R$
R$
R$
5,000.00
9,000.00
2,400.00
R$
R$
R$
144,000.00
84,857.14
59,142.86
R$
R$
8,000.00
10,800.00
R$
40,342.86
DEPART - A
CUSTOS INDIRETOS
MOD INDIRETA
MANUTENO
DEPRECIAO
OUTROS CUSTOS IND
ALUGUEL
TOT CUSTOS PRIMARIOS
R$
MATERIA-PRIMA
4,200.00
R$
R$
R$
6,000.00
4,500.00
2,100.00
R$
16,800.00
R$
50,000.00
N FUNCIONRIOS
M OCUPADO
50
5600
CRITRIOS
SERV. GERAIS
REA OCUPADDA M
TAXA DE RATEIO
VALORES APROPRIADOS
5,600
R$
15.38%
1,969.23
MEDICO
N FUNICIONRIOS
TAXA DE RATEIO
VALOR A RATEIAR
R$
50
24.63%
12,637.78
R$
3,112.75
RESTAURANTE
N FUNICIONRIOS
TAXA DE RATEIO
VALOR A RATEIAR
R$
50
27.03%
8,460.57
R$
2,286.64
ALMOXARIFADO
CONSUMO MP
TAXA DE RATEIO
VALOR A RATEIAR
R$
50.00%
14,249.48
R$
7,124.74
R$
31,293.36
% REC DE RATEIO
CUSTOS TOTAIS COM MATRIA-PRIMA
ADMINISTRAO
SERVIOS GERAIS
MDICO
RESTAURANTE
TOTAL
R$
86.27%
81,293.36
R$
R$
R$
R$
3,200.00
1,404.20
3,625.96
8,230.16
R$
89,218.00
10.00%
2,600.00
2,070.00
530.00
120.00
150.00
260.00
70.00
190.00
) que vendido, em mdia, por R$ 12,00 cada unidade (preo lquido de tributos).
R$
82,600.00
R$
16,400.00
R$
R$
DEPART - B
R$
2,000.00
99,000.00
7.07
DEPART - C
R$
R$
R$
R$
3,245.00 R$
1,200.00 R$
1,300.00 R$
R$
7,745.00 R$
R$
30,000.00 R$
ALMOXARIFADO
3,800.00 R$ 2,130.00 R$
4,523.00 R$ 3,000.00 R$
6,500.00 R$ 1,500.00 R$
3,200.00 R$ 700.00 R$
MEDICO
R$ 3,200.00
R$ 2,890.00
R$ 1,810.00
R$ 3,000.00
R$ 5,100.00
18,023.00 R$ 7,330.00 R$ 13,620.00 R$ 16,000.00
20,000.00
1,200.00
3,400.00
890.00
8,130.00
1,101.00
4,100.00
3,200.00
1,299.00
R$ 9,700.00
46
4200
64
9800
25
12000
12
1200
35
7300
18
3600
R$
DEPART - C
ALMOXARIFADO MEDICO
R$
18,023.00 R$ 7,330.00 R$ 13,620.00
4,200
11.54%
1,476.92 R$
46
22.66%
R$
2,863.73
46
24.86%
R$
2,103.71
R$
4,274.84
R$
3,984.32
2,926.90
20.00%
R$
2,849.90
18,464.21 R$
31,230.27
138.40%
R$
25
12.32%
64
34.59%
30.00%
R$
9,800
12,000
1,200
26.92%
32.97%
3.30%
3,446.15 R$ 4,219.78 R$
421.98
64
31.53%
R$
R$ 1,556.38
R$
3,600
9.89%
R$ 1,265.93
18
8.87%
R$
25
13.51%
R$ 1,143.32
73.28%
48,464.21 R$
51,230.27
R$
R$ 80,987.84
R$
R$ 1,120.59
8,230.16
Em R$
TOTAL
R$
R$
R$
R$
R$
R$
17,631.00
27,158.00
19,600.00
19,729.00
5,100.00
89,218.00
R$
100,000.00
250
43700
SE O N DE FUNCIONRIO;
RESTAURANTE
R$
89,218.00
R$
36,400
100.00%
12,800.00
203
100.00%
R$
12,637.78
185
100.00%
R$
8,460.57
100.00%
R$
14,249.48
R$
80,987.84