Académique Documents
Professionnel Documents
Culture Documents
Mercado de esferogrficas
Brasil
48,400,000
4,840,000
10.0%
5.0%
50,820,000
7.7%
5,214,000
Regio Sul
22,000,000
2,200,000
10.0%
5.0%
23,100,000
5.0%
2,310,000
Regio Norte
26,400,000
2,640,000
10.0%
5.0%
27,720,000
10.0%
2,904,000
Brasil
14,080,000
2,112,000
15.0%
7.0%
15,065,600
10.2%
2,327,424
Regio Sul
8,448,000
1,267,200
15.0%
5.0%
8,870,400
7.0%
1,355,904
Regio Norte
5,632,000
844,800
15.0%
10.0%
6,195,200
15.0%
971,520
Regio Sul
10.0%
$0.90
2.0%
$0.92
1.0%
$0.93
18.0%
5.0%
Regio Norte
11.0%
$1.00
2.0%
$1.02
1.0%
$1.03
12.0%
5.0%
Ano de 20X1
Risca - Regio Sul
Janeiro
Fevereiro
Maro
Abril
Maio
Junho
Julho
Agosto
Setembro
Outubro
Novembro
Dezembro
Total
QUADRO C.2 Participao da Risca por ms, Unidades de vendas e Receita de Esferogrficas na regi
Risca (participao) Vendas (unidades)
Receita com ICMS
ICMS
Receita Lquida
10%
254,100
$233,772.00
$42,078.96
$191,693.04
10%
323,400
$297,528.00
$53,555.04
$243,972.96
10%
184,800
$170,016.00
$30,602.88
$139,413.12
10%
161,700
$148,764.00
$26,777.52
$121,986.48
10%
115,500
$106,260.00
$19,126.80
$87,133.20
10%
115,500
$106,260.00
$19,126.80
$87,133.20
10%
254,100
$236,313.00
$42,536.34
$193,776.66
10%
300,300
$279,279.00
$50,270.22
$229,008.78
10%
184,800
$171,864.00
$30,935.52
$140,928.48
10%
161,700
$150,381.00
$27,068.58
$123,312.42
10%
138,600
$128,898.00
$23,201.64
$105,696.36
10%
115,500
$107,415.00
$19,334.70
$88,080.30
120%
2,310,000
$2,136,750.00
$384,615.00
$1,752,135.00
Ano de 20X1
Risca - Regio Norte
Janeiro
Fevereiro
Maro
Abril
Maio
Junho
Julho
Agosto
Setembro
Outubro
Novembro
Dezembro
Total
QUADRO C.3 Participao da Risca por ms, Unidades de vendas e Receita de Esferogrficas na regi
Risca (participao) Vendas (unidades)
Receita com ICMS
ICMS
Receita Lquida
10%
304,920
$311,018.40
$37,322.21
$273,696.19
10%
360,360
$367,567.20
$44,108.06
$323,459.14
10%
221,760
$226,195.20
$27,143.42
$199,051.78
10%
194,040
$197,920.80
$23,750.50
$174,170.30
10.60%
176,299
$179,825.18
$21,579.02
$158,246.16
10.60%
117,533
$119,883.46
$14,386.01
$105,497.44
10.70%
296,604
$305,502.12
$36,660.25
$268,841.87
10.70%
355,925
$366,602.54
$43,992.31
$322,610.24
10.70%
266,944
$274,951.91
$32,994.23
$241,957.68
11%
243,936
$251,254.08
$30,150.49
$221,103.59
11%
182,952
$188,440.56
$22,612.87
$165,827.69
11%
182,952
$188,440.56
$22,612.87
$165,827.69
126%
2,772,000
$2,977,602.01
$357,312.24
$2,620,289.77
Ano de 20X1
Risca - Brasil
Janeiro
Fevereiro
Maro
Abril
Maio
Junho
Julho
Agosto
Setembro
Outubro
Novembro
Dezembro
Total
Risca (participao)
10%
10%
10%
10%
10.30%
10.30%
10.35%
10.35%
10.35%
10.50%
10.50%
10.50%
123%
QUADRO C.4 Participao da Risca por ms, Unidades de vendas e Receita de Esferogrficas no B
Vendas (unidades)
Receita com ICMS
ICMS
Receita Lquida
559,020
$544,790.40
$79,401.17
$465,389.23
683,760
$665,095.20
$97,663.10
$567,432.10
406,560
$396,211.20
$57,746.30
$338,464.90
355,740
$346,684.80
$50,528.02
$296,156.78
291,799
$286,085.18
$40,705.82
$245,379.36
233,033
$226,143.46
$33,512.81
$192,630.64
550,704
$541,815.12
$79,196.59
$462,618.53
656,225
$645,881.54
$94,262.53
$551,619.02
451,744
$446,815.91
$63,929.75
$382,886.16
405,636
$401,635.08
$57,219.07
$344,416.01
321,552
$317,338.56
$45,814.51
$271,524.05
298,452
$295,855.56
$41,947.57
$253,907.99
5,214,224
$5,114,352.01
$741,927.24
$4,372,424.77
Receita Bruta
$245,460.60
$312,404.40
$178,516.80
$156,202.20
$111,573.00
$111,573.00
$248,128.65
$293,242.95
$180,457.20
$157,900.05
$135,342.90
$112,785.75
$2,243,587.50
Receita Bruta
$326,569.32
$385,945.56
$237,504.96
$207,816.84
$188,816.44
$125,877.63
$320,777.23
$384,932.67
$288,699.50
$263,816.78
$197,862.59
$197,862.59
$3,126,482.11
Receita Bruta
$572,029.92
$698,349.96
$416,021.76
$364,019.04
$300,389.44
$237,450.63
$568,905.88
$678,175.62
$469,156.70
$421,716.83
$333,205.49
$310,648.34
$5,370,069.61
559,020
10.35%
Regio Sul
17.0%
$2.40
2.0%
$2.45
1.0%
$2.47
18.0%
5.0%
Regio Norte
18.0%
$2.50
2.0%
$2.55
1.0%
$2.58
12.0%
5.0%
Ano de 20X1
Risca - Regio Sul
Janeiro
Fevereiro
Maro
Abril
Maio
Junho
Julho
Agosto
Setembro
Outubro
Novembro
Dezembro
Total
Risca (participao)
15.0%
15.0%
15.0%
15.0%
15.0%
15.0%
15.0%
15.4%
15.4%
15.6%
16.0%
17.0%
184%
QUADRO D.2 Participao da Risca por ms, Unidades de vendas e Receita de Lapiseiras na regio
Vendas (unidades)
Receita com ICMS
ICMS
Receita Lquida
146,362
$358,585.92
$64,545.47
$294,040.45
186,278
$456,382.08
$82,148.77
$374,233.31
106,445
$260,789.76
$46,942.16
$213,847.60
93,139
$228,191.04
$41,074.39
$187,116.65
66,528
$162,993.60
$29,338.85
$133,654.75
66,528
$162,993.60
$29,338.85
$133,654.75
146,362
$361,513.15
$65,072.37
$296,440.78
177,585
$438,635.96
$78,954.47
$359,681.49
109,283
$269,929.82
$48,587.37
$221,342.45
96,865
$239,255.98
$43,066.08
$196,189.90
85,156
$210,334.92
$37,860.29
$172,474.64
75,398
$186,234.05
$33,522.13
$152,711.92
1,355,929
$3,335,839.88
$600,451.18
$2,735,388.70
Ano de 20X1
Risca - Regio Norte
Janeiro
Fevereiro
Maro
Abril
Maio
Junho
Julho
Agosto
Setembro
Outubro
Novembro
Dezembro
Total
QUADRO D.3 Participao da Risca por ms, Unidades de vendas e Receita de Lapiseiras na regio
Risca (participao) Vendas (unidades)
Receita com ICMS
ICMS
Receita Lquida
15.0%
102,221
$260,663.04
$31,279.56
$229,383.48
15.0%
120,806
$308,056.32
$36,966.76
$271,089.56
15.0%
74,342
$189,573.12
$22,748.77
$166,824.35
15.0%
65,050
$165,876.48
$19,905.18
$145,971.30
15.0%
55,757
$142,179.84
$17,061.58
$125,118.26
15.0%
37,171
$94,786.56
$11,374.39
$83,412.17
15.0%
92,928
$239,754.24
$28,770.51
$210,983.73
15.6%
115,974
$299,213.29
$35,905.59
$263,307.70
16.5%
91,999
$237,356.70
$28,482.80
$208,873.89
16.7%
82,768
$213,541.11
$25,624.93
$187,916.18
17.5%
65,050
$167,827.97
$20,139.36
$147,688.61
18.0%
66,908
$172,623.05
$20,714.77
$151,908.29
189%
970,974
$2,491,451.72
$298,974.21
$2,192,477.51
Ano de 20X1
Risca - Brasil
Janeiro
Fevereiro
Maro
Abril
Maio
Junho
Julho
Agosto
Setembro
Outubro
Novembro
Dezembro
Total
Risca (participao)
15.0%
15.0%
15.0%
15.0%
15.0%
15.0%
15.0%
15.0%
16.0%
16.2%
16.8%
17.5%
186.5%
QUADRO D.4 Participao da Risca por ms, Unidades de vendas e Receita de Lapiseiras no Bra
Vendas (unidades)
Receita com ICMS
ICMS
Receita Lquida
248,582
$619,249
$95,825.03
$523,423.93
307,085
$764,438
$119,115.53
$645,322.87
180,787
$450,363
$69,690.93
$380,671.95
158,189
$394,068
$60,979.56
$333,087.96
122,285
$305,173
$46,400.43
$258,773.01
103,699
$257,780
$40,713.24
$217,066.92
239,290
$601,267
$93,842.88
$507,424.52
293,560
$737,849
$114,860.07
$622,989.18
201,282
$507,287
$77,070.17
$430,216.35
179,633
$452,797
$68,691.01
$384,106.08
150,205
$378,163
$57,999.64
$320,163.25
142,307
$358,857
$54,236.89
$304,620.21
2,326,903
$5,827,292
$899,425.38
$4,927,866.21
Receita Bruta
$376,515.22
$479,201.18
$273,829.25
$239,600.59
$171,143.28
$171,143.28
$379,588.81
$460,567.76
$283,426.31
$251,218.78
$220,851.67
$195,545.75
$3,502,631.87
Receita Bruta
$273,696.19
$323,459.14
$199,051.78
$174,170.30
$149,288.83
$99,525.89
$251,741.95
$314,173.96
$249,224.53
$224,218.17
$176,219.37
$181,254.21
$2,616,024.31
Receita Bruta
$650,211.41
$802,660.32
$472,881.02
$413,770.90
$320,432.11
$270,669.17
$631,330.76
$774,741.71
$532,650.84
$475,436.94
$397,071.04
$376,799.96
$6,118,656.18
Estoque inicial
Produo
519,967
614,460
393,855
339,755
277,108
312,451
577,084
605,105
440,217
384,615
315,777
298,452
5,078,844
Estoque inicial
Produo
135,356
275,510
175,138
149,213
117,638
137,597
252,857
270,490
195,870
172,276
148,231
142,307
2,172,482
Matria-Prima
Resina C
Resina E
Esfera
Tinta
Estoque final
Produo (unidades)
519,967
614,460
393,855
339,755
277,108
312,451
577,084
605,105
440,217
384,615
315,777
298,452
5,200
6,145
3,939
3,398
2,771
3,125
5,771
6,051
4,402
3,846
3,158
2,985
Produo (unidades)
519,967
614,460
393,855
339,755
277,108
312,451
577,084
605,105
440,217
384,615
315,777
298,452
2,600
3,072
1,969
1,699
1,386
1,562
2,885
3,026
2,201
1,923
1,579
1,492
Produo (unidades)
519,967
614,460
393,855
339,755
277,108
312,451
577,084
605,105
440,217
384,615
315,777
298,452
520
614
394
340
277
312
577
605
440
385
316
298
Produo (unidades)
519,967
614,460
393,855
339,755
Maio
Junho
Julho
Agosto
Setembro
Outubro
Novembro
Dezembro
277,108
312,451
577,084
605,105
440,217
384,615
315,777
298,452
346
391
721
756
550
481
395
373
1,386
1,562
2,885
3,026
2,201
1,923
1,579
1,492
391
721
756
550
481
395
373
373
1,430
1,893
2,920
2,819
2,132
1,837
1,557
1,492
Produo (unidades)
135,356
275,510
175,138
149,213
117,638
137,597
252,857
270,490
195,870
172,276
148,231
142,307
Produo (unidades)
135,356
275,510
175,138
149,213
117,638
137,597
252,857
270,490
195,870
172,276
148,231
142,307
135
276
175
149
118
138
253
270
196
172
148
142
Produo (unidades)
135,356
275,510
175,138
149,213
117,638
137,597
252,857
270,490
135
276
175
149
118
138
253
270
Matria-Prima
Resina P
Ao especial
Borracha
Grafite
Ao comum
Estoque final
Setembro
Outubro
Novembro
Dezembro
195,870
172,276
148,231
142,307
Produo (unidades)
135,356
275,510
175,138
149,213
117,638
137,597
252,857
270,490
195,870
172,276
148,231
142,307
49
43
37
36
196
172
148
142
43
37
36
36
190
166
147
142
1,193
Estoque inicial
10,000
15,362
9,846
8,494
6,928
7,811
14,499
15,203
11,060
9,663
7,934
7,521
Estoque inicial
$4,500.00
$6,912.68
$4,430.87
$3,822.24
$3,117.46
$3,515.07
$6,528.27
$6,845.24
$4,979.95
$4,350.96
$3,572.23
$3,387.43
$9.00
$9.00
$9.00
$9.00
$9.00
$9.00
$9.05
$9.05
$9.05
$9.05
$9.05
$9.08
Estoque inicial
$800.00
$1,228.92
$787.71
$679.51
$554.22
$624.90
$1,161.38
$1,217.77
$885.94
$774.04
$635.50
$602.87
$8.00
$8.00
$8.00
$8.00
$8.00
$8.00
$8.05
$8.05
$8.05
$8.05
$8.05
$8.08
Estoque inicial
$3,500.00
$5,509.00
$3,535.00
$3,031.00
$7.00
$7.04
$7.04
$7.03
Custo mdio
$10.00
$10.00
$10.00
$10.00
$10.00
$10.00
$10.05
$10.05
$10.05
$10.05
$10.05
$10.08
Maio
Junho
Julho
Agosto
Setembro
Outubro
Novembro
Dezembro
$7.00
$7.00
$7.08
$7.08
$7.08
$7.08
$7.08
$7.12
$2,408.00
$2,709.00
$5,048.04
$5,295.84
$3,830.28
$3,306.36
$2,718.72
$2,577.44
$10,008.02
$13,251.32
$20,676.76
$19,961.44
$15,091.60
$13,006.15
$11,025.18
$10,624.89
$6.99
$6.99
$7.06
$7.06
$7.06
$7.04
$7.04
$7.08
$23,670.75
$23,081.72
$15,695.57
$13,374.76
$11,800.39
$15,624.55
$24,258.22
$23,419.01
$17,705.64
$15,258.98
$12,934.87
$12,439.77
Custo de Produo
$51,996.70
$61,446.00
$39,385.50
$33,975.48
$27,710.76
$31,245.06
$57,996.96
$60,813.00
$44,241.78
$38,653.81
$31,735.59
$30,083.96
Estoque final
$15,361.50
$9,846.38
$8,493.87
$6,927.69
$7,811.27
$14,427.11
$15,203.25
$11,060.44
$9,663.45
$7,933.90
$7,498.61
$7,520.99
Custo de Produo
$23,398.52
$27,650.70
$17,723.48
$15,288.97
$12,469.84
$14,060.28
$26,113.06
$27,380.98
$19,919.81
$17,403.83
$14,288.91
$13,549.72
Estoque final
$6,912.68
$4,430.87
$3,822.24
$3,117.46
$3,515.07
$6,492.20
$6,845.24
$4,979.95
$4,350.96
$3,572.23
$3,376.24
$3,387.43
Custo de Produo
$4,159.74
$4,915.68
$3,150.84
$2,718.04
$2,216.86
$2,499.60
$4,645.53
$4,871.09
$3,543.74
$3,096.15
$2,542.00
$2,411.49
Estoque final
$1,228.92
$787.71
$679.51
$554.22
$624.90
$1,154.17
$1,217.77
$885.94
$774.04
$635.50
$600.63
$602.87
Custo de Produo
$18,198.85
$21,506.10
$13,784.93
$11,891.42
Estoque final
$5,376.53
$3,446.23
$2,972.85
$2,424.69
$9,698.77
$10,935.77
$20,428.78
$21,420.70
$15,583.67
$13,615.37
$11,178.51
$10,624.89
$2,733.94
$5,049.49
$5,355.17
$3,895.92
$3,403.84
$2,794.63
$2,641.30
$2,656.22
$6,575.21
$6,411.59
$4,359.88
$3,715.21
$3,277.89
$4,340.15
$6,738.40
$6,505.28
$4,918.23
$4,238.60
$3,593.02
$3,455.49
Fornecedores a pagar
$138,079.37
$134,643.35
$91,557.48
$78,019.46
$68,835.63
$91,143.19
$141,506.31
$136,610.86
$103,282.92
$89,010.70
$75,453.43
$72,565.33
IPI*2
M-P
Resina P
Ao esp
Borracha
Grafite
Ao com
Alquota de ICMS --->
Risca - Brasil - 20X1
Janeiro
Fevereiro
Maro
Abril
Maio
Junho
Julho
Agosto
Setembro
Outubro
Novembro
Dezembro
Preo por kg
$15.00
$15.00
$15.00
$15.00
$15.00
$15.00
$15.05
$15.05
$15.05
$15.05
$15.05
$15.08
$15.00
$15.00
$15.00
$15.00
$15.00
$15.00
$15.05
$15.05
$15.05
$15.05
$15.05
$15.08
Preo por kg
$4.00
$4.00
$4.00
$4.00
$4.00
$4.00
$4.05
$4.05
$4.05
$4.05
$4.05
$4.08
$4.00
$4.00
$4.00
$4.00
$4.00
$4.00
$4.05
$4.05
$4.05
$4.05
$4.05
$4.08
Preo por kg
$10.00
$10.00
$10.00
$10.00
Estoque inicial
$1,500.00
$688.78
$437.84
$373.03
$10.00
$10.00
$10.00
$10.00
Maio
Junho
Julho
Agosto
Setembro
Outubro
Novembro
Dezembro
$10.00
$10.00
$10.08
$10.08
$10.08
$10.08
$10.08
$10.12
Preo por kg
$7.00
$7.00
$7.00
$7.00
$7.00
$7.00
$7.04
$7.04
$7.04
$7.04
$7.04
$7.06
$294.10
$343.99
$637.20
$681.64
$493.59
$434.14
$373.54
$360.04
$1,226.28
$1,664.12
$2,593.23
$2,538.50
$1,914.91
$1,675.95
$1,479.24
$1,440.14
$10.00
$10.00
$10.08
$10.08
$10.08
$10.08
$10.08
$10.12
$7.00
$7.00
$7.00
$7.00
$7.00
$7.00
$7.04
$7.04
$7.04
$7.04
$7.04
$7.06
ICMS*1
$2,666.69
$12,313.20
$8,292.96
$6,948.77
$6,029.71
$8,182.59
$12,710.92
$12,442.62
$9,386.06
$8,214.77
$7,250.58
$7,050.42
Estoque final
$6,887.76
$4,378.44
$3,730.32
$2,940.96
$3,439.92
$6,321.43
$6,796.07
$4,921.23
$4,328.43
$3,724.30
$3,575.45
$3,586.13
Custo de Produo
$10,151.67
$20,663.28
$13,135.32
$11,190.96
$8,822.88
$10,319.76
$19,027.50
$20,354.39
$14,739.19
$12,963.76
$11,154.36
$10,729.91
Estoque final
$5,165.82
$3,283.83
$2,797.74
$2,205.72
$2,579.94
$4,741.07
$5,088.60
$3,684.80
$3,240.94
$2,788.59
$2,677.14
$2,682.48
Custo de Produo
$541
$1,102
$701
$597
$471
$550
$1,024
$1,095
$793
$698
$600
$581
Estoque final
Custo de Produo
$1,353.56
$2,755.10
$1,751.38
$1,492.13
Estoque final
$688.78
$437.84
$373.03
$294.10
$1,176.38
$1,375.97
$2,548.80
$2,726.54
$1,974.37
$1,736.54
$1,494.17
$1,440.14
$343.99
$632.14
$681.64
$493.59
$434.14
$373.54
$358.61
$360.04
Custo de Produo
$4,737.45
$9,642.86
$6,129.82
$5,222.45
$4,117.34
$4,815.89
$8,900.57
$9,521.25
$6,894.61
$6,064.11
$5,217.72
$5,023.42
Estoque final
$2,410.72
$1,532.45
$1,305.61
$1,029.34
$1,203.97
$2,212.50
$2,380.31
$1,723.65
$1,516.03
$1,304.43
$1,252.30
$1,255.86
Fornecedores a pagar
$15,555.67
$71,826.98
$48,375.59
$40,534.48
$35,173.30
$47,731.80
$74,147.01
$72,581.93
$54,752.03
$47,919.47
$42,295.05
$41,127.46
At ms de junho
Departamentos
Fabricao
Montagem
Risca
Brasil - 20X1
Janeiro
Fevereiro
Maro
Abril
Maio
Junho
Julho
Agosto
Setembro
Outubro
Novembro
Dezembro
Mdia de horas
Encargos
100%
$6,066
$7,169
$4,595
$3,964
$3,233
$3,645
$7,069
$7,413
$5,393
$4,712
$3,868
$3,656
MOD $ Total
com encargos
$12,133
$14,337
$9,190
$7,928
$6,466
$7,291
$14,139
$14,825
$10,785
$9,423
$7,737
$7,312
MOD $
por unidade
$0.0233
$0.0233
$0.0233
$0.0233
$0.0233
$0.0233
$0.0245
$0.0245
$0.0245
$0.0245
$0.0245
$0.0245
At ms de junho
Departamentos
Fabricao
Montagem
Risca
Brasil - 20X1
Janeiro
Fevereiro
Maro
Abril
Maio
Junho
Julho
Agosto
Setembro
Outubro
Novembro
Dezembro
Mdia de horas
Encargos
100%
$3,290
$6,696
$4,257
$3,627
$2,859
$3,344
$6,453
$6,903
$4,999
$4,397
$3,783
$3,632
MOD $ Total
com encargos
$6,580
$13,393
$8,514
$7,253
$5,719
$6,689
$12,906
$13,806
$9,998
$8,793
$7,566
$7,264
MOD $
por unidade
$0.0486
$0.0486
$0.0486
$0.0486
$0.0486
$0.0486
$0.0510
$0.0510
$0.0510
$0.0510
$0.0510
$0.0510
Matrias-Primas $ total
Mo-de-Obra $ total
Janeiro
519,967
$138,079
$12,133
Fevereiro
614,460
$134,643
$14,337
Maro
393,855
$91,557
$9,190
Abril
339,755
$78,019
$7,928
Maio
277,108
$68,836
$6,466
Junho
312,451
$91,143
$7,291
Julho
577,084
$141,506
$14,139
Agosto
605,105
$136,611
$14,825
Setembro
440,217
$103,283
$10,785
Outubro
384,615
$89,011
$9,423
Novembro
315,777
$75,453
$7,737
Dezembro
298,452
$72,565
$7,312
$150,212
$0.29
$148,981
$0.24
$100,747
$0.26
$85,947
$0.25
$75,301
$0.27
$98,434
$0.32
$155,645
$0.27
$151,436
$0.25
$114,068
$0.26
$98,434
$0.26
$83,190
$0.26
$79,877
$0.27
Matrias-Primas $ total
Mo-de-Obra $ total
Janeiro
135,356
$15,556
$6,580
Fevereiro
275,510
$71,827
$13,393
Maro
175,138
$48,376
$8,514
Abril
149,213
$40,534
$7,253
Maio
117,638
$35,173
$5,719
Junho
137,597
$47,732
$6,689
Julho
252,857
$74,147
$12,906
Agosto
270,490
$72,582
$13,806
Setembro
195,870
$54,752
$9,998
Outubro
172,276
$47,919
$8,793
Novembro
148,231
$42,295
$7,566
Dezembro
142,307
$41,127
$7,264
$22,135
$0.16
$85,220
$0.31
$56,889
$0.32
$47,788
$0.32
$40,892
$0.35
$54,421
$0.40
$87,053
$0.34
$86,388
$0.32
$64,750
$0.33
$56,713
$0.33
$49,861
$0.34
$48,391
$0.34
IMOBILIZADOS
Valor Atual
dos Ativos
Depreciao
mensal at
junho
Valor dos
ativos aps
junho
Depreciao
mensal aps
junho
$810,000
$81,000
10
$320,000
junho
$6,750
$1,130,000
$9,417
$660,000
$66,000
10
$240,000
junho
$5,500
$900,000
$7,500
$930,000
$93,000
10
$400,000
junho
$7,750
$1,330,000
$11,083
$960,000
$96,000
10
$400,000
junho
$8,000
$1,360,000
$11,333
$15,000
$3,000
$60,000
junho
$250
$75,000
$1,250
$30,000
$6,000
$60,000
junho
$500
$90,000
$1,500
$78,000
$7,800
10
$100,000
junho
$650
$178,000
$1,483
Edifcios da fbrica
$300,000
$12,000
25
$150,000
junho
$1,000
$450,000
$1,500
Terrenos
$102,000
$360,000
$72,000
$60,000
junho
$6,000
$420,000
$7,000
$255,000
$51,000
$90,000
junho
$4,250
$345,000
$5,750
TOTAL
$4,500,000
$102,000
$487,800
$1,880,000
$40,650
$6,380,000
$57,817
TIVOS IMOBILIZADOS
Depreciao
acumulada at
dez/20X1
$97,167
$79,000
$111,833
$115,333
$4,500
$8,000
$9,933
$14,500
$85,000
$61,000
$586,267
Esferogrficas
Departamentos
Fabricao
Lapiseiras
Montagem
Fabricao
Servios
Montagem
Almoxarifado Manuteno
rea ocupada em m2
250
150
250
150
100
100
rea ocupada em %
25%
15%
25%
15%
10%
10%
235
101
226
141
Administrao
da Fbrica
$4,000
$3,000
$4,000
$3,000
$2,000
$3,000
$10,000
$4,000
$3,000
$4,000
$3,000
$2,000
$3,000
$10,000
$6,750
$5,500
$7,750
$8,000
$250
$500
$1,650
$200
$150
$200
$150
$100
$150
$500
$200
$150
$200
$150
$100
$150
$500
$9,417
$7,500
$11,083
$11,333
$1,250
$1,500
$2,983
Esferogrficas
Departamentos
Fabricao
$8,000
$
Lapiseiras
Montagem
Fabricao
Servios
Montagem
6,000.00 $
8,000.00 $
6,000.00
4,011.38 $
6,685.63 $
2,873.40 $
6,429.59
Administrao
Almoxarifado Manuteno da Fbrica
$4,000
$6,000
$1,500
900.00 $
1,500.00 $
900.00
$600
$600
$6,750
5,500.00 $
7,750.00 $
8,000.00
$250
$500
$413
247.50 $
412.50 $
247.50
$165
$165
$5,015
$7,265
2,462.98 $
4,104.98 $
1,764.27 $
3,947.77
$ 23,136.86 $
23,438.11 $
22,300.17 $
25,524.86
$20,000
$1,650
Esferogrficas
Lapiseiras
Servios
Administrao
da Fbrica
Departamentos
Fabricao
$8,400
Montagem
Fabricao
Montagem
Almoxarifado Manuteno
Administrao
da Fbrica
6,300.00 $
8,400.00 $
4,211.95 $
7,019.91 $
3,017.07 $
1,575.00 $
945.00 $
1,575.00 $
9,417.00 $
7,500.00 $
11,083.00 $
745.75 $
447.45 $
745.75 $
945.00 $
630.00 $
630.00
298.30 $
298.30
$ 6,378.30 $ 8,728.30
3,029.92 $
5,049.86 $
2,170.37 $
4,856.46
$ 27,379.62 $
27,262.22 $
26,991.19 $
30,632.98
2,983.00
1,000
100%
703
$29,000
$29,000
$0
$30,400
$1,450
$1,450
$0
$45,066
$58,000
$20,000
$6,000
$30,400
$1,650
$12,280
$12,280
$ 60,900.00
$ 21,000.00
$ 6,300.00
$ 45,066.00
$ 2,983.00
$ 15,106.60
$ 15,106.61
Ms
Quadro Q.1 Custos totais de produo para esferogrficas, estoques e custo dos produtos ve
Custos unitrios Custos unitrios Custos unitrios
Produo
diretos
indiretos
total
Estoque Inicial
jan/20X1
519,967
$0.29
$0.09
$0.38
$209,993
fev/20X1
614,460
$0.24
$0.08
$0.32
$170,940
mar/20X1
393,855
$0.26
$0.12
$0.37
$101,640
abr/20X1
339,755
$0.25
$0.14
$0.39
$88,935
mai/20X1
277,108
$0.27
$0.17
$0.44
$72,950
jun/20X1
312,451
$0.32
$0.15
$0.46
$58,258
jul/20X1
577,084
$0.27
$0.09
$0.36
$137,676
ago/20X1
605,105
$0.25
$0.09
$0.34
$164,056
set/20X1
440,217
$0.26
$0.12
$0.38
$112,936
out/20X1
384,615
$0.26
$0.14
$0.40
$101,409
nov/20X1
315,777
$0.26
$0.17
$0.44
$80,388
dez/20X1
298,452
$0.27
$0.18
$0.45
$74,613
Vendas (Q)
CPV
$170,940
$559,020
$250,620
$101,640
$683,760
$286,911
$88,935
$406,560
$164,780
$72,950
$355,740
$154,742
$58,258
$291,799
$143,030
$137,676
$233,033
$28,733
$164,056
$550,704
$174,294
$112,936
$656,225
$274,608
$101,409
$451,744
$184,655
$80,388
$405,636
$182,463
$74,613
$321,552
$146,128
$74,613
$298,452
$134,519
Ms
Produo
Quadro R.1 Custos totais de produo para lapiseiras, estoques e custo dos produtos vend
Custos unitrios Custos unitrios Custos unitrios
diretos
indiretos
total
Estoque Inicial
jan/20X1
135,356
$0.16
$0.43
$0.59
$189,998
fev/20X1
275,510
$0.31
$0.21
$0.52
$76,771
mar/20X1
175,138
$0.32
$0.33
$0.65
$45,197
abr/20X1
149,213
$0.32
$0.39
$0.71
$39,547
mai/20X1
117,638
$0.35
$0.49
$0.84
$30,571
jun/20X1
137,597
$0.40
$0.42
$0.81
$25,925
jul/20X1
252,857
$0.34
$0.23
$0.57
$59,822
ago/20X1
270,490
$0.32
$0.21
$0.53
$73,390
set/20X1
195,870
$0.33
$0.29
$0.62
$50,321
out/20X1
172,276
$0.33
$0.33
$0.66
$44,908
nov/20X1
148,231
$0.34
$0.39
$0.73
$37,551
dez/20X1
142,307
$0.34
$0.40
$0.74
$35,577
Vendas (Q)
CPV
$76,771
$248,582
$259,706
$45,197
$307,085
$190,789
$39,547
$180,787
$123,857
$30,571
$158,189
$120,729
$25,925
$122,285
$107,054
$59,822
$103,699
$50,544
$73,390
$239,290
$123,347
$50,321
$293,560
$179,364
$44,908
$201,282
$131,168
$37,551
$179,633
$126,576
$35,577
$150,205
$110,892
$35,577
$142,307
$106,015
Valores mensais
Administrativas
Aumento em julho
Aps junho
Ms
jan/20X1
fev/20X1
mar/20X1
abr/20X1
mai/20X1
jun/20X1
jul/20X1
ago/20X1
set/20X1
out/20X1
nov/20X1
dez/20X1
Total
Salrios
$20,000
$20,000
$20,000
$20,000
$20,000
$20,000
$21,000
$21,000
$21,000
$21,000
$21,000
$21,000
$246,000
Encargos Sociais
$20,000
$20,000
$20,000
$20,000
$20,000
$20,000
$21,000
$21,000
$21,000
$21,000
$21,000
$21,000
$246,000
Depreciao
Transportes
$2,000
$2,000
$2,000
$2,000
$2,000
$2,000
$2,200
$2,200
$2,200
$2,200
$2,200
$2,200
$25,200
Depreciao
$10,250
$10,250
$10,250
$10,250
$10,250
$10,250
$12,750
$12,750
$12,750
$12,750
$12,750
$12,750
$138,000
Valores mensais
Comerciais
Aumento em julho
Aps junho
Salrios
Encargos Sociais
$30,000
$30,000
5%
$31,500
$31,500
Ms
jan/20X1
fev/20X1
mar/20X1
abr/20X1
mai/20X1
jun/20X1
jul/20X1
ago/20X1
set/20X1
out/20X1
nov/20X1
dez/20X1
Total
Encargos Sociais
Salrios
$30,000
$30,000
$30,000
$30,000
$30,000
$30,000
$30,000
$30,000
$30,000
$30,000
$30,000
$30,000
$31,500
$31,500
$31,500
$31,500
$31,500
$31,500
$31,500
$31,500
$31,500
$31,500
$31,500
$31,500
$369,000
$369,000
Total
$105,776
$123,700
$119,403
$105,363
$100,639
$95,610
$108,783
$126,717
$124,540
$113,827
$108,997
$104,996
$1,338,351
Quadr
Meses
jan/20X1
fev/20X1
mar/20X1
abr/20X1
mai/20X1
jun/20X1
jul/20X1
ago/20X1
set/20X1
out/20X1
nov/20X1
dez/20X1
jan/20X2
fev/20X2
mar/20X2
abr/20X2
$1,880,000
$1,708,306
$1,533,178
$1,354,548
$1,172,345
$986,498
$796,934
$603,579
$406,357
$205,190
($0)
$209,294
$209,294
$209,294
$209,294
$209,294
$209,294
$209,294
$209,294
$209,294
$209,294
$37,600
$34,166
$30,664
$27,091
$23,447
$19,730
$15,939
$12,072
$8,127
$4,104
Amortizao
$171,694
$175,128
$178,630
$182,203
$185,847
$189,564
$193,355
$197,222
$201,167
$205,190
Ms
(1a parte)
Caixa
inicial
$50,000
$50,000
$50,000
$50,000
$50,000
$50,000
$50,000
$50,000
$50,000
$50,000
$50,000
$50,000
$50,000
Vendas
ms (%)
50%
$611,121
$750,505
$444,451
$388,895
$310,411
$254,060
$600,118
$726,459
$500,904
$448,577
$365,138
$343,724
Vendas ms
anterior (%)
48%
$264,000
$586,676
$720,485
$426,673
$373,339
$297,994
$243,898
$576,114
$697,400
$480,868
$430,634
$350,533
Juros
(% a.m.)
0.5%
Ms
Remessas e
(2a parte) Financiamento
jan/20X1
fev/20X1
mar/20X1
$500,000
abr/20X1
$500,000
mai/20X1
$500,000
jun/20X1
$500,000
jul/20X1
$209,294
ago/20X1
$209,294
set/20X1
$209,294
out/20X1
$209,294
nov/20X1
$209,294
dez/20X1
$209,294
Salrios
Adm. e Com.
$50,000
$50,000
$50,000
$50,000
$50,000
$50,000
$52,500
$52,500
$52,500
$52,500
$52,500
$52,500
Encargos
Adm. e Com.
$50,000
$50,000
$50,000
$50,000
$50,000
$50,000
$50,000
$52,500
$52,500
$52,500
$52,500
$52,500
Despesas de
Viagens etc.
$89,907
$8,000
$8,000
$8,000
$8,000
$8,000
$8,000
$8,800
$8,800
$8,800
$8,800
$8,800
jan/20X1
fev/20X1
mar/20X1
abr/20X1
mai/20X1
jun/20X1
jul/20X1
ago/20X1
set/20X1
out/20X1
nov/20X1
dez/20X1
$1,384
Superviso
e M-O-I
Encargos
da M-O-I
gua,
energia etc.
Juros
2%
$875,121
$1,338,565
$1,164,936
$815,568
$683,750
$552,054
$844,016
$1,302,572
$1,198,304
$929,445
$795,772
$694,257
$180,000
$153,635
$206,470
$139,933
$118,554
$104,009
$138,875
$215,653
$209,193
$158,035
$136,930
$117,748
$9,356
$13,865
$8,852
$7,591
$6,092
$6,990
$13,522
$14,316
$10,391
$9,108
$7,651
$7,288
$12,000
$9,356
$13,865
$8,852
$7,591
$6,092
$6,990
$13,522
$14,316
$10,391
$9,108
$7,651
ICMS
a recolher
$90,000
$148,889
$181,384
$103,449
$91,184
$69,276
$50,419
$136,070
$173,261
$113,908
$102,436
$83,629
IPI
a recolher
$30,000
$50,886
$61,645
$35,665
$31,392
$24,610
$17,583
$46,885
$59,225
$40,180
$36,201
$29,168
IR
e CSLL
$20,000
$255,363
$293,630
$182,755
$163,610
$137,336
$100,522
$252,891
$309,899
$228,174
$211,107
$180,655
Total das
Sadas
$598,263
$803,994
$1,437,846
$1,150,244
$1,090,423
$1,020,313
$656,904
$1,011,632
$1,108,578
$892,090
$835,728
$758,433
$29,000
$29,000
$29,000
$29,000
$29,000
$29,000
$1,450
$1,450
$1,450
$1,450
$1,450
$1,450
Saldo antes
de aplicaes
$326,857
$584,571
($222,909)
($284,676)
($356,673)
($418,258)
$237,111
$340,940
$139,726
$87,354
$10,044
($14,176)
$30,000
$29,000
$29,000
$29,000
$29,000
$29,000
$1,450
$1,450
$1,450
$1,450
$1,450
$1,450
Aplicaes
Financeiras
$276,857
$534,571
($272,909)
($334,676)
($406,673)
($468,258)
$187,111
$290,940
$89,726
$37,354
($39,956)
($64,176)
$8,000
$6,000
$6,000
$6,000
$6,000
$6,000
$6,300
$6,300
$6,300
$6,300
$6,300
$6,300
Saldo aps
aplicaes
$50,000
$50,000
$50,000
Novos
emprstimos
Pagamento
emprstimos
Dados do problema
Valor presente
1,880,000.00
N. De perodos
10
Taxa de juros
2.00%
PMT
209,294
N. De parcelas
0
1
2
3
4
5
6
7
8
9
10
Juros
37,600.00
34,166.12
30,663.57
27,090.96
23,446.90
19,729.96
15,938.69
12,071.58
8,127.14
4,103.80
Saldo devedor
1,880,000.00
1,708,306.13
1,533,178.38
1,354,548.07
1,172,345.16
986,498.19
796,934.28
603,579.10
406,356.81
205,190.07
(0.00)
138987561.xlsx.ms_office - W. Resultados
Mensal
jan/20X1
fev/20X1
mar/20X1
abr/20X1
mai/20X1
jun/20X1
jul/20X1
ago/20X1
set/20X1
out/20X1
nov/20X1
dez/20X1
Acumulado
jan/20X1
fev/20X1
mar/20X1
abr/20X1
mai/20X1
jun/20X1
jul/20X1
ago/20X1
set/20X1
out/20X1
nov/20X1
dez/20X1
Receita
Bruta
$1,222,241
$1,501,010
$888,903
$777,790
$620,822
$508,120
$1,200,237
$1,452,917
$1,001,808
$897,154
$730,277
$687,448
Receita
Bruta
(-) ICMS
$175,226
$216,779
$127,437
$111,508
$87,106
$74,226
$173,039
$209,123
$141,000
$125,910
$103,814
$96,184
(-) ICMS
(-) IPI
$58,202
$71,477
$42,329
$37,038
$29,563
$24,196
$57,154
$69,187
$47,705
$42,722
$34,775
$32,736
(-) IPI
(=) Receita
Lquida
$1,455,669
$1,789,266
$1,058,669
$926,335
$737,491
$606,542
$1,430,430
$1,731,226
$1,190,513
$1,065,785
$868,866
$816,368
(-) CPV
(=) Receita
Lquida
$1,455,669
$3,244,935
$4,303,604
$5,229,939
$5,967,430
$6,573,972
$8,004,402
$9,735,628
$10,926,141
$11,991,926
$12,860,792
$13,677,161
(-) CPV
$510,326
$477,700
$288,637
$275,471
$250,083
$79,277
$297,641
$453,972
$315,822
$309,039
$257,019
$240,534
(-) Despesas
Financeiras
(+) Receitas
Financeiras
$209,294
$209,294
$209,294
$209,294
$209,294
$209,294
(-) Despesas
Financeiras
(+) Receitas
Financeiras
138987561.xlsx.ms_office - W. Resultados
(=) Lucro
Lquido
$2,383,385
$2,740,545
$1,705,713
$1,527,030
$1,281,798
$938,201
$2,360,319
$2,892,388
$2,129,623
$1,970,332
$1,686,110
$1,604,370
(=) Lucro
Lquido
$2,383,385
$5,123,930
$6,829,643
$8,356,673
$9,638,471
$10,576,673
$12,936,992
$15,829,380
$17,959,003
$19,929,335
$21,615,446
$23,219,815
X.BP
ATIVOS
Caixa
Aplicaes financeiras
Duplicatas a receber
(PDD)
Estoque de M-P esferogrficas
Estoque de M-P lapiseiras
Estoque de esferogrficas
Estoque de lapiseiras
ATIVO CIRCULANTE
Equipamentos de fbrica
Edifcios e Terrenos
Equipamentos de Escritrio
PASSIVO CIRCULANTE
Veculos
Capital Social
(Depreciao Acumulada)
Lucros acumulados
ATIVOS NO CIRCULANTES
$0
$0 PATRIMNIO LQUIDO
TOTAL DE ATIVOS
$0
$0 TOTAL DOS PASSIVOS
* despesas com viagens, materiais, comunicaes, transportes e propaganda, tanto administrativas como comerciais
31/12/X0
31/12/X1
$0
$0
$0
$0
$0
$0
Quadro Y.1 Demonstrao dos Fluxos de Caixa no ano de 20X1 (mtodo indireto)
Atividades operacionais
Lucro lquido do perodo
Depreciao que no afeta o caixa
(+) ou (-) Duplicatas a receber
(+) ou (-) Estoques
(+) ou (-) Duplicatas a pagar
(+) ou (-) Encargos sociais a pagar
(+) ou (-) IR e CSLL a pagar
(+) ou (-) gua, energia, etc.
(+) ou (-) Despesas correntes com viagens, materiais etc.
(+) ou (-) ICMS
(+) ou (-) IPI
(= 1) Caixa lquido gerado ou consumido nas atividades operacionais
Atividades de Investimento
Aplicaes financeiras
Compra de imobilizado
(= 2) Caixa lquido consumido nas atividades de investimentos
Atividades de Financiamento
Aumento de capital
Emprstimos e financiamentos de curto prazo
Distribuio de dividendos
(= 3) Caixa lquido gerado nas atividades de financiamentos
(= 1 + 2 + 3) Variao de caixa de 20X0 para 20X1 (qualquer pequena diferena ser devida ao arredondamento dos clculos)
$0
$0
$0
$0