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INFORMAES
INVESTIMENTOS PROGRAMADOS
MO-DE-OBRA
CUSTO MATRIA-PRIMA
CUSTO TOTAL - FIXOS + VARIVEIS
RECEITA
DEMONSTRAO DE RESULTADO
JUROS
INDICES
PONTO DE EQUILIBRIO (Qte. e R$)
CAPACIDADE DE PAGAMENTO
BALANO PATRIMONIAL
ALAVANCAGEM OPERACIONAL
Ano 2
2016
Ano 3
2017
Ano 4
2018
Ano 5
2019
Ano 6
2020
15,000.00
5,000.00
1,800.00
2,000.00
5,000.00
1,000.00
10,000.00
30,000.00
69,800.00
20,000.00
32,800.00
2015
Qtde
2
1
-
Mo-Obra Indireta
Engenheiro de Sw
Telemarketing
Engenheiro
Tcnico Eletrnica
Encargos Sociais
Qtde
1
1
1
1
Valor
5000.00
850.00
1800.00
850.00
82%
Ordenado Scios
Pr-Labore
Encargos Sociais
Qtde
3
Valor
1,500.00
31%
Trab.na Produo
Encargos Sociais
C.Unitrio
12,000.00
-
650.00
82%
Sistema
Licena
Suporte tcnico
Ano
12
Qtde
1
Valor
1,500.00
31%
400.00
82%
Qtde
1
Valor
1,500.00
31%
Mo-Obra Direta
2
400.00
82%
Qtde
1
Valor
1,500.00
31%
400.00
82%
VALOR
MENSAL
1200.00
280.00
300.00
1400.00
120.00
200.00
750.00
300.00
485.00
VALOR
ANUAL
14400.00
3360.00
3600.00
16800.00
1440.00
2400.00
9000.00
3600.00
5820.00
2016
VALOR
MENSAL
1000.00
400.00
200.00
300.00
80.00
200.00
250.00
100.00
300.00
12000.00
4800.00
2400.00
3600.00
960.00
2400.00
3000.00
1200.00
3600.00
2020
Valor
2000.00
0.00
0.00
0.00
82%
Qtde
1
0
0
0
Qtde
1
Valor
1,500.00
31%
Qtde
1
400.00
82%
Valor do Emprstimo
Nmero de Meses
Taxa do Emprstimo
Nmero de Anos
ALAVANCAGEM OPERACIONAL
2 ANO
10
5 ANO
45
3 ANO
25
6 ANO
60
4 ANO
35
OUTRAS DESPESAS
2017
VALOR
ANUAL
2019
Qtde
1
0
0
0
EMPRSTIMOS BANCRIOS
P.Venda
12.00
80.00
2015
VALORES MENSAIS
Aluguel do Imvel
Despesas Administrativas
Despesas Gerais
Servios de Terceiros
gua
Luz
Telefone
Caf/Copa/Cozinha
Outras Despesas
VALOR
MENSAL
1000.00
400.00
200.00
300.00
80.00
200.00
250.00
100.00
300.00
VALOR
ANUAL
12000.00
4800.00
2400.00
3600.00
960.00
2400.00
3000.00
1200.00
3600.00
2018
VALOR
MENSAL
1000.00
400.00
200.00
300.00
80.00
200.00
250.00
100.00
300.00
2019
VALOR
ANUAL
12000.00
4800.00
2400.00
3600.00
960.00
2400.00
3000.00
1200.00
3600.00
VALOR
MENSAL
1000.00
400.00
200.00
300.00
80.00
200.00
250.00
100.00
300.00
VALOR
ANUAL
12000.00
4800.00
2400.00
3600.00
960.00
2400.00
3000.00
1200.00
3600.00
2020
VALOR
MENSAL
1000.00
400.00
200.00
300.00
80.00
200.00
250.00
100.00
300.00
Menu Principal
2020
Valor
2000.00
0.00
0.00
0.00
82%
Valor
1,500.00
31%
400.00
82%
OS
150,000.00
60
2.00%
5
2020
VALOR
ANUAL
12000.00
4800.00
2400.00
3600.00
960.00
2400.00
3000.00
1200.00
3600.00
Menu Principal
PLANO FINANCEIRO
PLANILHA DE INVESTIMENTOS PROGRAMADOS
INVESTIMENTO INICIAL
DISCRIMINAO
GASTOS
PARCIAL
TOTAL
USOS
INVESTIMENTOS PR-OPERACIONAIS
Confeco do Prottipo
15,000.00
5,000.00
Registro Patente
1,800.00
Planejamento de 'Marketing
2,000.00
Servios de Terceiros
23,800.00
INVESTIMENTOS FIXOS
Construo Civil
Reformas (Prdio)
Mquinas e Equipamentos
Mveis e Utenslios
Veculos
5,000.00
1,000.00
-
10,000.00
-
16,000.00
INVESTIMENTOS FINANCEIROS
30,000.00
69,800.00
69,800.00
TOTAL DE USOS
FONTES
Recursos Prprios - Capital Social
20,000.00
32,800.00
TOTAL DE FONTES
52,800.00
52,800.00
Menu Principal
PLANO FINANCEIRO
PLANILHA DE MO-DE-OBRA (Valores Anuais)
2015
2016
2017
2018
2019
2020
VALOR ANUAL
VALOR ANUAL
VALOR ANUAL
VALOR ANUAL
VALOR ANUAL
VALOR ANUAL
QTDE PROJETADO QTDE PROJETADO QTDE PROJETADO QTDE PROJETADO QTDE PROJETADO QTDE PROJETADO
R$
R$
R$
R$
R$
R$
FUNO
60,000.00
Telemarketing
Engenheiro
1
1
10,200.00
21,600.00
Tcnico Eletrnica
Soma
1
4
10,200.00
102,000.00
Encargos Sociais
82%
Subtotal A
60,000.00
-
83,640.00
60,000.00
1
-
60,000.00
-
49,200.00
60,000.00
1
-
24,000.00
-
49,200.00
24,000.00
1
1
19,680.00
24,000.00
24,000.00
1
1
19,680.00
24,000.00
24,000.00
19,680.00
185,640.00
109,200.00
109,200.00
43,680.00
43,680.00
43,680.00
54,000.00
16,740.00
18,000.00
5,580.00
18,000.00
5,580.00
18,000.00
5,580.00
18,000.00
5,580.00
18,000.00
5,580.00
70,740.00
23,580.00
23,580.00
23,580.00
23,580.00
23,580.00
15,600.00
9,600.00
9,600.00
9,600.00
9,600.00
9,600.00
28,392.00
17,472.00
17,472.00
17,472.00
17,472.00
17,472.00
31%
Subtotal B
MO-DE-OBRA DIRETA ( C )
Trabalhadores na Produo
Encargos Sociais
Subtotal C
TOTAL A + B+ C
82%
12,792.00
284,772.00
7,872.00
150,252.00
7,872.00
150,252.00
7,872.00
84,732.00
7,872.00
84,732.00
7,872.00
84,732.00
Menu Principal
PLANO FINANCEIRO
DEPRECIAO, MANUTENO, CONSERVAO E
Investimento
2015
2016
2017
Discriminao
Construo Civil
Mquinas e Equipamentos
Mveis e Utenslios
Veculos
Computadores
Instalaes
TOTAL
Fixo
1,000.00
10,000.00
-
Taxa
Valor
R$
4.0%
10.0%
10.0%
20.0%
50.0%
10.0%
11,000.00
100.00
5,000.00
-
5,100.00
Valor
R$
0.00
100.00
5,000.00
0.00
5,100.00
Valor
R$
100.00
-
100.00
2018
2019
2020
Valor
R$
Valor
R$
Valor
R$
0.00
100.00
-
100.00
0.00
100.00
-
100.00
100.00
-
100.00
Menu Principal
MANUTENO, CONSERVAO
2015
Discriminao
Valor
R$
Taxa
Construo Civil
Mquinas e Equipamentos
Mveis e Utenslios
Veculos
Computadores
Instalaes
TOTAL
1,000.00
10,000.00
-
0.5%
1.5%
0.2%
10.0%
10.0%
1.5%
11,000.00
2016
2017
2018
2019
2020
Valor
R$
Valor
R$
Valor
R$
Valor
R$
Valor
R$
2.00
1,000.00
-
2.00
1,000.00
-
2.00
1,000.00
-
2.00
1,000.00
-
2.00
1,000.00
-
2.00
1,000.00
-
1,002.00
1,002.00
1,002.00
1,002.00
1,002.00
1,002.00
Menu Principal
SEGURO
2014
Discriminao
Construo Civil
Mquinas e Equipamentos
Mveis e Utenslios
Veculos
Computadores
Instalaes
TOTAL
Taxa
1,000.00
10,000.00
-
11,000.00
Valor
R$
0.5%
1.0%
0.2%
5.0%
5.0%
1.0%
-
2010
2011
2012
2013
2014
Valor
R$
Valor
R$
Valor
R$
Valor
R$
Valor
R$
2.00
500.00
-
2.00
500.00
-
2.00
500.00
-
2.00
500.00
-
2.00
500.00
-
2.00
500.00
-
502.00
502.00
502.00
502.00
502.00
502.00
Menu Principal
PLANO FINANCEIRO
PLANILHA DE CUSTOS DOS MATERIAIS (Valores Anuais)
CUSTO DA MATRIA-PRIMA E OUTROS MATERIAIS
Materiais Primrios
e Secundrios
MENSAL
Qtde
bomba de gasolina
servidor
C.Unit
C.Total
R$
R$
12,000.00
Qtde
24,000.00
24
C.Unit
C.Total
R$
R$
12,000.00
288,000.00
12
36
TOTAL
24,000.00
288,000.00
Menu Principal
PLANO FINANCEIRO
PLANILHA DE RECEITAS (Valores Anuais)
RECEITA TOTAL DO EMPREENDIMENTO
MENSAL
Produtos e Servios
Preo
Qtde
Venda
Qtde
Venda
C.Unit
C.Total
R$
R$
Sistema
12.00
1,000
12,000.00
12,000
12.00
144,000.00
Licena
80.00
1,000
80,000.00
12,000
80.00
960,000.00
Suporte tcnico
TOTAL GERAL
2,000
92,000.00
24,000
1,104,000.00
Menu Principal
1o.Ano
4o.Ano
8.30%
3.00%
0.00%
I.S.S.(IMPOSTO S/SERVIOS)
5.00%
I.P.I.(IMP.S/PROD.INDUSTRIAL.)
0.00%
1,104,000.00
91,632.00
33,120.00
4,581.60
-
1,490,400.00
ALQUOTA DO SIMPLES
8.20%
1.00%
122,212.80
14,904.00
1.50%
22,356.00
I.S.S.(IMPOSTO S/SERVIOS)
1.00%
1,222.13
I.P.I.(IMP.S/PROD.INDUSTRIAL.)
0.50%
74.52
2o.Ano
5o.Ano
1,214,400.00
1,600,800.00
ALQUOTA DO SIMPLES
8.20%
99,580.80
ALQUOTA DO SIMPLES
8.20%
131,265.60
1.00%
12,144.00
1.00%
16,008.00
1.50%
18,216.00
1.50%
24,012.00
I.S.S.(IMPOSTO S/SERVIOS)
1.00%
995.81
I.S.S.(IMPOSTO S/SERVIOS)
1.00%
1,312.66
I.P.I.(IMP.S/PROD.INDUSTRIAL.)
0.50%
60.72
I.P.I.(IMP.S/PROD.INDUSTRIAL.)
0.50%
80.04
3o.Ano
6o.Ano
1,380,000.00
ALQUOTA DO SIMPLES
8.20%
113,160.00
1.00%
1,766,400.00
ALQUOTA DO SIMPLES
8.20%
144,844.80
13,800.00
1.00%
17,664.00
1.50%
20,700.00
1.50%
26,496.00
I.S.S.(IMPOSTO S/SERVIOS)
1.00%
1,131.60
I.S.S.(IMPOSTO S/SERVIOS)
1.00%
1,448.45
I.P.I.(IMP.S/PROD.INDUSTRIAL.)
0.50%
69.00
I.P.I.(IMP.S/PROD.INDUSTRIAL.)
0.50%
88.32
PLANO FINANCEIRO
PLANILHA DOS CUSTOS TOTAIS (Valores Anuais)
CUSTOS FIXOS E VARIVEIS - DIRETOS E INDIRETOS
EM R$
2016
2017
2018
2015
DISCRIMINAO
VALOR
MENSAL
VALOR
ANUAL
VALOR
MENSAL
VALOR
ANUAL
VALOR
MENSAL
VALOR
ANUAL
VALOR
MENSAL
2019
VALOR
ANUAL
VALOR
MENSAL
2020
VALOR
ANUAL
VALOR
MENSAL
VALOR
ANUAL
CUSTOS FIXOS
15,470.00
185,640.00
9,100.00
109,200.00
9,100.00
109,200.00
3,640.00
43,680.00
3,640.00
43,680.00
3,640.00
43,680.00
5,895.00
1,200.00
70,740.00
14,400.00
1,965.00
1,000.00
23,580.00
12000.00
1,965.00
1,000.00
23,580.00
12000.00
1,965.00
1,000.00
23,580.00
12000.00
1,965.00
1,000.00
23,580.00
12000.00
1,965.00
1,000.00
23,580.00
12000.00
280.00
300.00
3,360.00
3,600.00
400.00
200.00
4800.00
2400.00
400.00
200.00
4800.00
2400.00
400.00
200.00
4800.00
2400.00
400.00
200.00
4800.00
2400.00
400.00
200.00
4800.00
2400.00
1,400.00
120.00
16,800.00
1,440.00
300.00
80.00
3600.00
960.00
300.00
80.00
3600.00
960.00
300.00
80.00
3600.00
960.00
300.00
80.00
3600.00
960.00
300.00
80.00
3600.00
960.00
200.00
750.00
2,400.00
9,000.00
200.00
250.00
2400.00
3000.00
200.00
250.00
2400.00
3000.00
200.00
250.00
2400.00
3000.00
200.00
250.00
2400.00
3000.00
200.00
250.00
2400.00
3000.00
300.00
485.00
425.00
3,600.00
5,820.00
5,100.00
100.00
300.00
425.00
1200.00
3600.00
5,100.00
100.00
300.00
8.33
1200.00
3600.00
100.00
100.00
300.00
8.33
1200.00
3600.00
100.00
100.00
300.00
8.33
1200.00
3600.00
100.00
100.00
300.00
8.33
1200.00
3600.00
100.00
83.50
41.83
1,002.00
502.00
83.50
41.83
1,002.00
502.00
83.50
41.83
1,002.00
502.00
83.50
41.83
1,002.00
502.00
83.50
41.83
1,002.00
502.00
83.50
41.83
1,002.00
502.00
26,950.33
808.51
323,404.00
9,702.12
14,445.33
433.36
173,344.00
5,200.32
14,028.67
420.86
168,344.00
5,050.32
8,568.67
257.06
102,824.00
3,084.72
8,568.67
257.06
102,824.00
3,084.72
8,568.67
257.06
102,824.00
3,084.72
27,758.84
333,106.12
14,878.69
178,544.32
14,449.53
173,394.32
8,825.73
105,908.72
8,825.73
105,908.72
8,825.73
105,908.72
Subtotal
CUSTOS VARIVEIS
2015
VALOR
MENSAL
2016
VALOR
ANUAL
VALOR
MENSAL
2017
VALOR
ANUAL
VALOR
MENSAL
2018
VALOR
ANUAL
VALOR
MENSAL
2019
VALOR
ANUAL
VALOR
MENSAL
2020
VALOR
ANUAL
VALOR
MENSAL
VALOR
ANUAL
Simples
8.30%
7,636.00
91,632.00
8,298.40
99,580.80
9,430.00
113,160.00
10,184.40
122,212.80
10,938.80
131,265.60
12,070.40
144,844.80
Micro Gerais
3.00%
5.00%
0.00%
2,760.00
381.80
-
33,120.00
4,581.60
-
1,012.00
82.98
5.06
12,144.00
995.81
60.72
1,150.00
94.30
5.75
13,800.00
1,131.60
69.00
1,242.00
101.84
6.21
14,904.00
1,222.13
74.52
1,334.00
109.39
6.67
16,008.00
1,312.66
80.04
1,472.00
120.70
7
17,664.00
1,448.45
88.32
24,000.00
288,000.00
1,518.00
24,000.00
18,216.00
288,000.00
1725.00
24,000.00
20,700.00
288,000.00
1863.00
24,000.00
22,356.00
288,000.00
2001.00
24,000.00
24,012.00
288,000.00
2208.00
24,000.00
26,496.00
288,000.00
2,366.00
37,143.80
28,392.00
445,725.60
1,456.00
36,372.44
17,472.00
436,469.33
1456.00
37861.05
17,472.00
454,332.60
1456.00
38853.45
17,472.00
466,241.45
1456.00
39845.86
17,472.00
478,150.30
1456.00
41334.464
17,472.00
496,013.57
1,114.31
38,258.11
13,371.77
459,097.37
1,091.17
37,463.62
13,094.08
449,563.41
1,135.83
38,996.88
13,629.98
467,962.58
1,165.60
40,019.06
13,987.24
480,228.69
1,195.38
41,041.23
14,344.51
492,494.80
1,240.03
42,574.50
14,880.41
510,893.98
66,016.96
792,203.49
52,342.31
628,107.73
53,446.41
641,356.90
48,844.78
586,137.41
49,866.96
598,403.52
51,400.22
616,802.70
I.S.S.
I.P.I.
Comisso Sobre Vendas
Subtotal
Outros (3% sobre o subtotal acima)
Menu Principal
PLANO FINANCEIRO
CLCULO DAS DESPESAS FINANCEIRAS
A
Valor da Prestao
nmero de meses
taxa do emprstimo
?
150,000.00
60
2.00%
4315.19
60
258,911.69
FINANCIAMENTO
150,000.00
DESPESAS FINANCEIRAS
108,911.69
DESPESA ANUAL
21,782.34
21,782.34
65,347.02
108,911.69
AJ U S T E S
1 ANO
21,782.34
2 ANO
21,782.34
3 ANO
65,347.02
TOTAL
108,911.69
Menu Principal
DISCRIMINAO
MENSAIS
2016
VALORES
ANUAIS
VALORES
2017
VALORES
MENSAIS
ANUAIS
VALORES
MENSAIS
92,000.00
100.00
1,104,000.00
100.00
101,200.00
100.00
1,214,400.00
100.00
115000.00
100.00
7,636.00
2,760.00
381.80
24,000.00
2,366.00
1,114.31
53,741.89
27,758.84
8.30
3.00
0.42
26.09
2.57
1.21
###
###
###
###
###
58.42
30.17
91,632.00
33,120.00
4,581.60
288,000.00
28,392.00
13,371.77
644,902.63
333,106.12
8.30
3.00
0.42
26.09
2.57
1.21
###
###
###
###
###
58.42
30.17
9,430.00
1,150.00
94.30
5.75
1,725.00
24,000.00
1,456.00
1,135.83
62,203.12
14,878.69
9.32
1.14
0.09
0.01
1.70
23.72
1.44
1.12
###
###
###
###
###
61.47
14.70
99,580.80
12,144.00
995.81
60.72
18,216.00
288,000.00
17,472.00
13,094.08
764,836.59
178,544.32
8.20
1.00
0.08
0.01
1.50
23.72
1.44
1.08
###
###
###
###
###
62.98
14.70
10,938.80
1,334.00
109.39
6.67
2,001.00
24,000.00
1,456.00
1,195.38
73,958.77
14,449.53
9.51
1.16
0.10
0.01
1.74
20.87
1.27
1.04
###
###
###
###
###
64.31
12.56
LAJ I
( - ) Despesas Financeiras
LAI R
( - ) Imposto Renda - Lucro Real
( - ) Contribuio Social - Lucro Real
LUCRO LQUIDO DO EXERCCIO
25,983.04
1,815.19
24,167.85
24,167.85
28.24
1.97
26.27
###
###
26.27
311,796.51
21,782.34
290,014.17
290,014.17
28.24
1.97
26.27
###
###
26.27
47,324.43
1,815.19
45,509.23
46.76
1.79
44.97
44.97
586,292.27
21,782.34
564,509.93
48.28
1.79
46.48
59,509.24
5,445.58
54,063.65
564,509.93
46.48
54,063.65
51.75
4.74
47.01
###
###
47.01
45,509.23
2018
VALORES
DISCRIMINAO
RECEITA BRUTA OPERACIONAL
( - ) Custos Variveis
Simples
Micro Geraes
I.S.S.
I.P.I.
Comisses S/Vendas
C.M.V./C.P.V
Mo-de-Obra Direta
Outros (3% s/Custo)
Cofins
Pis - Faturamento
Cofins
Imposto de Renda - Presumido
Contribuio Social - Presumido
MARGEM DE CONTRIBUIO
( - ) Custos Fixos
LAJ I
( - ) Despesas Financeiras
LAI R
( - ) Imposto Renda - Lucro Real
( - ) Contribuio Social - Lucro Real
LUCRO LQUIDO DO EXERCCIO
MENSAIS
VALORES
ANUAIS
VALORES
VALORES
MENSAIS
2020
%
ANUAIS
124,200.00
100.00
1,490,400.00
100.00
133,400.00
100.00
1,600,800.00
10,184.40
1,242.00
101.84
6.21
1,863.00
24,000.00
1,456.00
1,165.60
84,180.94
8,825.73
75,355.22
75,355.22
75,355.22
8.20
1.00
0.08
0.01
1.50
19.32
1.17
0.94
67.78
7.11
60.67
60.67
###
###
60.67
122,212.80
14,904.00
1,222.13
74.52
22,356.00
288,000.00
17,472.00
13,987.24
1,010,171.31
105,908.72
904,262.59
904,262.59
904,262.59
8.20
10938.80
1.00
1334.00
0.08
109.39
0.01
6.67
1.50
2001.00
19.32
24000.00
1.17
1456.00
0.94
1195.38
###
###
###
###
###
67.78
92,358.77
7.11 8825.726666667
60.67
83,533.04
60.67
83,533.04
###
###
60.67
83,533.04
8.20
1.00
0.08
0.01
1.50
17.99
1.09
0.90
69.23
6.62
62.62
62.62
62.62
VALORES
MENSAIS
100.00
147200.00
100.00
131,265.60
16,008.00
1,312.66
80.04
24,012.00
288,000.00
17,472.00
14,344.51
1,108,305.20
105,908.72
1,002,396.48
1,002,396.48
8.20
12070.4
1.00
1472
0.08
120.704
0.01
7.36
1.50
2208
17.99
24000
1.09
1456
0.90
1240.03
###
###
###
###
###
69.23
104,625.50
6.62 8825.726666667
62.62
95,799.78
62.62
95,799.78
1,002,396.48
62.62
8.20
1.00
0.08
0.01
1.50
16.30
0.99
0.84
71.08
6.00
65.08
65.08
###
###
65.08
95,799.78
2017
VALORES
ANUAIS
1,380,000.00
100.00
113,160.00
13,800.00
1,131.60
69.00
20,700.00
288,000.00
17,472.00
13,629.98
912,037.42
173,394.32
8.20
1.00
0.08
0.01
1.50
20.87
1.27
0.99
###
###
###
###
###
66.09
12.56
738,643.10
65,347.02
673,296.09
53.52
4.74
48.79
673,296.09
48.79
2020
VALORES
ANUAIS
1,766,400.00
102.00
144,844.80
17,664.00
1,448.45
88.32
26,496.00
288,000.00
17,472.00
14,880.41
1,255,506.02
105,908.72
1,149,597.30
1,149,597.30
8.20
1.00
0.08
0.01
1.50
16.30
0.99
0.84
###
###
###
###
###
71.08
6.00
65.08
65.08
1,149,597.30
65.08
Menu Principal
PLANO FINANCEIRO
LUCRATIVIDADE (%)
x 100
2015
26.27
290,014.17
1,104,000.00
2016
46.48
564,509.93
1,214,400.00
2017
48.79
673,296.09
1,380,000.00
2018
60.67
904,262.59
1,490,400.00
2019
62.62
1,002,396.48
1,600,800.00
2020
65.08
1,149,597.30
1,766,400.00
2018
1295.51
904,262.59
69,800.00
2019
1436.10
1,002,396.48
69,800.00
2020
1646.99
1,149,597.30
69,800.00
2018
0.08
69,800.00
904,262.59
2019
0.07
69,800.00
1,002,396.48
2020
0.06
69,800.00
1,149,597.30
RENTABILIDADE (%)
x 100
2015
415.49
290,014.17
69,800.00
2016
808.75
564,509.93
69,800.00
2017
964.61
673,296.09
69,800.00
2015
0.24
69,800.00
290,014.17
2016
0.12
69,800.00
564,509.93
2017
0.10
69,800.00
673,296.09
0.24
Menu Principal
PLANO FINANCEIRO
PONTO DE EQUILBRIO OPERACIONAL (PEO) E
PONTO DE EQUILBRIO GLOBAL OU CONTBIL(PEG)
EM RECEITAS DE VENDAS
PONTO DE EQUILBRIO OPERACIONAL (PEO)
Cutos Fixos Operacionais
Margem de Contribuio
2015
Valor dos Custos Fixos Operacionais no Ano
Valor da Margem de Contribuio no Ano
Valor da Receita Bruta Operacional no Ano
PEO ( PONTO DE EQUILBRIO)
x Receita Bruta
2016
2017
2018
2019
2020
333,106.12
644,902.63
1,104,000.00
178,544.32
764,836.59
1,214,400.00
173,394.32
912,037.42
1,380,000.00
105,908.72
1,010,171.31
1,490,400.00
105,908.72
1,108,305.20
1,600,800.00
105,908.72
1,255,506.02
1,766,400.00
570,239.81
283,490.91
262,362.22
156,257.02
152,971.11
149,005.39
2015
333,106.12
644,902.63
1,104,000.00
21,782.34
607,528.70
Menu Principal
x Receita Bruta
2016
178,544.32
764,836.59
1214400.00
21,782.34
2017
173,394.32
912,037.42
1,380,000.00
65,347.02
2018
105,908.72
1,010,171.31
1,490,400.00
-
2019
105,908.72
1,108,305.20
1,600,800.00
-
2020
105,908.72
1,255,506.02
1,766,400.00
-
318,076.69
361,238.51
156,257.02
152,971.11
149,005.39
2015
333106.12
21,782.34
91632.00
12.00
33008.48
2016
178544.32
21,782.34
99,580.80
12.00
26,171.16
2017
173394.32
65,347.02
113,160.00
12.00
26,723.20
2018
105908.72
122,212.80
12.00
24,422.39
2019
105908.72
131,265.60
12.00
24,933.48
2020
105908.72
144,844.80
12.00
25,700.11
-14
-11
-13
-9
-10
-10
2015
333106.12
21,782.34
91632.00
20000.00
12.00
33008.48
2016
178544.32
21782.34
99580.80
24000.00
12.00
26,171.16
2017
173394.32
65347.02
113160.00
28800.00
12.00
26,723.20
2018
105908.72
0.00
122212.80
34560.00
12.00
24,422.39
2019
105908.72
0.00
131265.60
41472.00
12.00
24,933.48
2020
105908.72
0.00
144844.80
49766.40
12.00
25,700.11
-14
-12
-14
-11
-11
-12
20%
20%
20%
20%
20%
Menu Principal
PLANO FINANCEIRO
DEMONSTRATIVO DA CAPACIDADE DE PAGAMENTO
E SALDO DE CAIXA ATUALIZADO
DISCRIMINAO
ATUAL
1) - Lucro Lquido
PROJETADO
290,014.17
2) - Depreciao
5,100.00
3) - Disponibilidade ( 1 + 2 )
295,114.17
30,000.00
5) - Saldo ( 3 - 4 )
265,114.17
6) - Capital de giro
30,000.00
295,114.17
Prestao do Financiamento
Valor Principal do Financiamento
150,000.00
4,315.19
2500.00
Financiamento
1 Ano
30000.00
AJUSTE
Financiamento
2 Ano
167,047.62
Financiamento
3 Ano
334,095.23
Menu Principal
PLANO FINANCEIRO
BALANO PATRIMONIAL NO FINAL DE 12 MESES
AT I V O
PAS S I V O
CIRCULANTE
CIRCULANTE
Disponvel
Financiamentos
Caixa
295,114.17
Total do Disponvel
Total do Circulante
295,114.17
167,047.62
167,047.62
PERMANENTE
EXIGVEL L.PRAZO
Imobilizado
Financiamentos
334,095.23
Total Exi.L.Prazo
334,095.23
Construo Civil
Reformas
Mquinas e Equipamentos
Mveis e Utenslios
Veculos
Computadores
Instalaes
(-) Deprec.Acumulada
Total do Imobilizado
5,000.00
1,000.00
-
PATRIMNIO LQUIDO
Lucro no Exerccio
20,000.00
290,014.17
310,014.17
10,900.00
Diferido
Desp. Pr Operacionais
23,800.00
Total do Diferido
23,800.00
Total do Permanente
34,700.00
TOTAL DO ATIVO
811,157.02
Menu Principal
(481,343)
(160,448)
(320,895)
167,047.62
334095.23
PLANO FINANCEIRO
EFEITOS DA ALAVANCAGEM OPERACIONAL NO RESULTADO
DISCRIMINAO DOS
Situao
RESULTADOS
Base no
2 Ano
3 Ano
4 Ano
5 Ano
6 Ano
1 Ano
10
25
35
45
60
Variao
Variao
Variao
Variao
Variao
OPERACIONAIS
Unidades Vendidas
26,400
30,000
32,400
34,800
38,400
1,104,000.00
459,097.37
1,214,400.00
449,563.41
1,380,000.00
467,962.58
1,490,400.00
480,228.69
1,600,800.00
492,494.80
1,766,400.00
510,893.98
Margem de Contribuio
( - ) Custos Fixos
LAJI
( - ) Despesas Financeiras
LAIR
( - ) Imposto de Renda
644,902.63
333,106.12
311,796.51
21,782.34
290,014.17
-
764,836.59
178,544.32
586,292.27
21,782.34
564,509.93
-
912,037.42
173,394.32
738,643.10
65,347.02
673,296.09
-
1,010,171.31
105,908.72
904,262.59
904,262.59
-
1,108,305.20
105,908.72
1,002,396.48
1,002,396.48
-
1,255,506.02
105,908.72
1,149,597.30
1,149,597.30
-
Lucro Lquido
Variaes
Receita Total
LAJI
Lucro Lquido
290,014.17
564,509.93
%
10.00
88.04
94.65
673,296.09
%
25.00
136.90
132.16
904,262.59
%
35.00
190.02
211.80
1,002,396.48
%
45.00
221.49
245.64
1,149,597.30
%
60.00
268.70
296.39
Receita de Vendas
( - ) Custos Variveis
24,000
Menu Principal