12 - Demonstrao do Resultado do Exerccio - DRE anterior

Trimestre
3

Total

Vendas cfe. Oramento 1

156,000.00

188,000.00

226,800.00

242,000.00

812,800.00

TOTAL DAS VENDAS

156,000.00

188,000.00

226,800.00

242,000.00

812,800.00

0.00

0.00

0.00

0.00

0.00

(=) Receita liquida de vendas

156,000.00

188,000.00

226,800.00

242,000.00

812,800.00

(-) Custos dos produtos vendidos

141,085.00

119,945.00

144,500.00

155,120.00

560,650.00

MARGEM BRUTA

14,915.00

68,055.00

82,300.00

86,880.00

252,150.00

(-) Custo fixo

14,500.00

14,500.00

14,500.00

14,500.00

58,000.00

6,115.00

6,615.00

8,115.00

12,115.00

32,960.00

15,500.00

15,500.00

15,500.00

15,500.00

62,000.00

7,800.00

9,400.00

11,340.00

12,100.00

40,640.00

-29,000.00

22,040.00

32,845.00

32,665.00

58,550.00

(-) Despesas financeiras (juros s/emprest)

1,020.00

750.00

1,255.00

17.39

3,042.39

(+) Receitas financeiras (rend.aplicaoes)

785.05

95.43

150.96

235.95

1,267.39

-29,234.95

21,385.43

31,740.96

32,883.56

56,775.00

0.00

6,500.00

8,250.00

8,250.00

23,000.00

-29,234.95

14,885.43

23,490.96

24,633.56

33,775.00

(-) Impostos gerados sobre as vendas

(-) Depreciaes
(-) Despesas Adm e vendas
(-) Comisses s/vendas
LUCRO OPERACIONAL

LUCRO OPERAC. ANTES DO I.RENDA

IMPOSTO DE RENDA

LUCRO LIQUIDO DO EXERCCIO

ATIVO
CIRCULANTE
DISPONVEL
Caixa e Bancos

51,000.00

51,000.00

190,500.00

190,500.00

CRDITOS
Contas a Receber
ESTOQUES
Matria prima 1

0.00

Produtos Acabados A

35,000.00

Produtos Acabados B

19,600.00

54,600.00

296,100.00

PERMANENTE
IMOBILIZADO
Mquinas e Equipamentos
(-) Deprec. Acumulada

160,000.00
111,500.00

48,500.00

111,500.00

PASSIVO
CIRCULANTE
Fornecedores

47,300.00

Financiamentos

90,000.00

Proviso p/IR e CS

14,600.00

Contas a Pagar

7,000.00

Imobilizado a pagar

PATRIMNIO LIQUIDO
CAPITAL SOCIAL
Capital Social

200,000.00

158,900.00

Lucros Acumulados

48,700.00

248,700.00

248,700.00

407,600.00

407,600.00

1 - Oramento de Vendas (Quantidades)

Trimestre
1

Total

PRODUTO "A"
Quantidades totais
Preo unitrio
TOTAL DA VENDA

8,100
47.71
386,451.00

9,500
47.71
453,245.00

10,800
47.71
515,268.00

12,000
47.71
572,520.00

40,400
47.71
1,927,484.00

PRODUTO "B"
Quantidades totais
Preo unitrio
TOTAL DA VENDA

8,200
42.58
349,156.00

9,400
42.58
400,252.00

9,700
42.58
413,026.00

8,700
42.58
370,446.00

36,000
42.58
1,532,880.00

TOTAL DA VENDA

735,607.00

853,497.00

928,294.00

942,966.00

3,460,364.00

4,781.45
22,068.21

5,547.73
25,604.91

6,033.91
27,848.82

6,129.28
28,288.98

ICMS s/ Vendas (18%)

ICMS s/ Compras (12%)
ICMS a Pagar

132,409.26
53,378.75
79,030.51

153,629.46
45,371.53
108,257.93

167,092.92
48,261.25
118,831.67

169,733.88
49,033.08
120,700.80

TOTAL A PAGAR

105,880.17

139,410.57

152,714.40

155,119.06

Unidades

PIS (0,65%)
COFINS (3%)

553,124.20

2 - Oramento de Produo
Trimestre
1

Total

Estoque Final

1,425

1,620

1,800

1,800

1,800

(+) Vendas (1)

8,100

9,500

10,800

12,000

40,400

Total

9,525

11,120

12,600

13,800

42,200

( - ) Est. Inicial

1,000

1,425

1,620

1,800

1,000

8,525

9,695

10,980

12,000

41,200

Estoque Final

1,410

1,455

1,305

1,305

1,305

(+) Vendas (1)

8,200

9,400

9,700

8,700

36,000

Total

9,610

10,855

11,005

10,005

37,305

700

1,410

1,455

1,305

700

8,910

9,445

9,550

8,700

36,605

Produto "A"

Produo necessria

Produto "B"

( - ) Est. Inicial

Produo necessria

3 - Oramento de Consumo de Matria Prima

Trimestre
1

Total

8,525

9,695

10,980

12,000

41,200

Matria prima 1

25,575

29,085

32,940

36,000

123,600

Matria prima 2

8,525

9,695

10,980

12,000

41,200

Matria prima 3

17,050

19,390

21,960

24,000

82,400

8,910

9,445

9,550

8,700

36,605

Matria prima 4

26,730

28,335

28,650

26,100

109,815

Matria prima 5

35,640

37,780

38,200

34,800

146,420

PRODUTO "A"
Produo necessria

PRODUTO "B"
Produo necessria

4 - Oramento das Compras

Trimestre
2

Total

Matria prima 1
Estoque Final

8,725

9,882

10,800

10,800

10,800

(+) Consumo

25,575

29,085

32,940

36,000

123,600

Total

34,300

38,967

43,740

46,800

134,400

8,725

9,882

10,800

34,300

30,242

33,858

36,000

134,400

3.80

3.80

3.80

3.80

3.80

130,340.00

114,919.60

128,660.40

136,800.00

510,720.00

Estoque Final

2,908

3,294

3,600

3,600

3,600

(+) Consumo

8,525

9,695

10,980

12,000

41,200

Total

11,433

12,989

14,580

15,600

44,800

2,908

3,294

3,600

11,433

10,081

11,286

12,000

44,800

5.00

5.00

5.00

5.00

5.00

57,165.00

50,405.00

56,430.00

60,000.00

224,000.00

( - ) Est. Inicial

Quant.a comprar
Preo Unitrio

Total Compras

Matria prima 2

( - ) Est. Inicial

Quant.a comprar
Preo Unitrio

Total Compras

4 - Oramento das Compras

Trimestre
2

Total

Matria prima 3
Estoque Final

5,817

6,588

7,200

7,200

7,200

(+) Consumo

17,050

19,390

21,960

24,000

82,400

Total

22,867

25,978

29,160

31,200

89,600

5,817

6,588

7,200

22,867

20,161

22,572

24,000

89,600

3.00

3.00

3.00

3.00

3.00

68,601.00

60,483.00

67,716.00

72,000.00

268,800.00

Estoque Final

8,500

8,595

7,830

7,830

7,830

(+) Consumo

26,730

28,335

28,650

26,100

109,815

Total

35,230

36,930

36,480

33,930

117,645

8,500

8,595

7,830

35,230

28,430

27,885

26,100

117,645

2.25

2.25

2.25

2.25

2.25

79,267.50

63,967.50

62,741.25

58,725.00

264,701.25

( - ) Est. Inicial

Quant.a comprar
Preo Unitrio

Total Compras
Matria prima 4

( - ) Est. Inicial

Quant.a comprar
Preo Unitrio

Total Compras

4 - Oramento das Compras

Trimestre
2

Total

Matria prima 5
Estoque Final

11,334

11,460

10,440

10,440

10,440

(+) Consumo

35,640

37,780

38,200

34,800

146,420

Total

46,974

49,240

48,640

45,240

156,860

11,334

11,460

10,440

46,974

37,906

37,180

34,800

156,860

2.33

2.33

2.33

2.33

2.33

109,449.42
444,822.92
53,378.75
391,444.17

88,320.98
378,096.08
45,371.53
332,724.55

86,629.40
402,177.05
48,261.25
353,915.80

81,084.00
408,609.00
49,033.08
359,575.92

365,483.80
1,633,705.50
196,044.66
1,437,660.84

( - ) Est. Inicial

Quant.a comprar
Preo Unitrio

Total Compras
TOTAL COMPRAS GERAL
(-) ICMS sobre compras
CUSTO MATRIA PRIMA

5 - Oramento de Mo - de - Obra Direta

Trimestre
2

Total

Produo
Produto "A"

8,525

9,695

10,980

12,000

41,200

Produto "B"

8,910

9,445

9,550

8,700

36,605

Minutos de Mo - de - Obra
PRODUTO A
Setor 1
Atividade "A"
Preo p/minuto

68,200
0.04

77,560
0.04

87,840
0.04

96,000
0.04

Total ativ. A

2,728.00

3,102.40

3,513.60

3,840.00

13,184.00

Atividade "B"
Preo p/minuto

110,825
0.03

126,035
0.03

142,740
0.03

156,000
0.03

535,600
0.03

Total ativ. B
Total setor 1

3,324.75

3,781.05

4,282.20

4,680.00

16,068.00

6,052.75

6,883.45

7,795.80

8,520.00

29,252.00

Atividade "C"
Preo p/minuto

42,625
0.05

48,475
0.05

54,900
0.05

60,000
0.05

206,000
0.05

Total ativ. C

2,131.25

2,423.75

2,745.00

3,000.00

10,300.00

Atividade "D"
Preo p/minuto

25,575
0.06

29,085
0.06

32,940
0.06

36,000
0.06

123,600
0.06

1,534.50

1,745.10

1,976.40

2,160.00

7,416.00

Total ativ. D
Total setor 2
TOTAL PRODUTO A
Custo unitrio

329,600
0.04

3,665.75

4,168.85

4,721.40

5,160.00

17,716.00

9,718.50

11,052.30

12,517.20

13,680.00

46,968.00

1.14

1.14

1.14

1.14

1.14

5 - Oramento de Mo - de - Obra Direta

Trimestre
2

Total

PRODUTO B
Setor 3
Atividade "E"
Preo p/minuto

71,280
0.04

75,560
0.04

76,400
0.04

69,600
0.04

292,840
0.04

Total ativ. E

2,851.20

3,022.40

3,056.00

2,784.00

11,713.60

Atividade "F"
Preo p/minuto

35,640
0.05

37,780
0.05

38,200
0.05

34,800
0.05

146,420
0.05

Total ativ. F
Total setor 3
TOTAL PRODUTO B
Custo unitrio

1,782.00

1,889.00

1,910.00

1,740.00

7,321.00

4,633.20

4,911.40

4,966.00

4,524.00

19,034.60

4,633.20

4,911.40

4,966.00

4,524.00

19,034.60

0.52

0.52

0.52

0.52

0.52

TOTAL MAO OBRA

14,351.70

15,963.70

17,483.20

18,204.00

66,002.60

CLCULO DA DEPRECIAO
Trimestre
1

Saldo anterior

160,000.00

Compras 1 trim

30,000.00

Compras 2 trim

50,000.00

Compras 3 trim

60,000.00

Compras 4 trim

40,000.00

TOTAL
Saldo Final

180,000.00
340,000.00

8,000.00

8,000.00

8,000.00

8,000.00

8,000.00

32,000.00

1,500.00

1,500.00

1,500.00

4,500.00

2,500.00

2,500.00

5,000.00

3,000.00

3,000.00

15,000.00

44,500.00

9,500.00

12,000.00

Total

6 - Oramento de Custos Indiretos

1

Trimestre
2

Total

Produo
Produto "A"(u)

8,525

9,695

10,980

12,000

41,200

Produto "B"(u)

8,910

9,445

9,550

8,700

36,605

CUSTO VARIVEL
Produto "A"
Mat. Ind.

0.50

4,262.50

4,847.50

5,490.00

6,000.00

20,600.00

Reparos e Manut.

0.40

3,410.00

3,878.00

4,392.00

4,800.00

16,480.00

Energia Eltrica

0.15

1,278.75

1,454.25

1,647.00

1,800.00

6,180.00

Diversos

0.08

682.00

775.60

878.40

960.00

3,296.00

9,633.25

10,955.35

12,407.40

13,560.00

46,556.00

Total ( $ )
Produto "B"
Mat. Ind.

0.40

3,564.00

3,778.00

3,820.00

3,480.00

14,642.00

Reparos e Manut.

0.08

712.80

755.60

764.00

696.00

2,928.40

Energia Eltrica

0.10

891.00

944.50

955.00

870.00

3,660.50

DVS

0.12

1,069.20

1,133.40

1,146.00

1,044.00

4,392.60

Total ( $ )

6,237.00

6,611.50

6,685.00

6,090.00

25,623.50

Total varivel

15,870.25

17,566.85

19,092.40

19,650.00

Despesas Gerais

9,500.00

9,500.00

9,500.00

9,500.00

38,000.00

Depreciao

8,000.00

9,500.00

12,000.00

15,000.00

44,500.00

Seguros

6,000.00

6,000.00

6,000.00

6,000.00

24,000.00

30,000.00

30,000.00

30,000.00

30,000.00

120,000.00

7,000.00

7,000.00

7,000.00

7,000.00

28,000.00

60,500.00

62,000.00

64,500.00

67,500.00

254,500.00

72,179.50

CUSTO FIXO

Salrio de superv.
Diversos

Total ( $ )

7 - Oramento do Estoque Final

Matria Prima

Trimestre
1

Total

MP1
Estoque Final

8,725

9,882

10,800

10,800

10,800

Custo Unitrio

3.34

3.34

3.34

3.34

3.34

29,176.40

33,045.41

36,115.20

36,115.20

36,115.20

Estoque Final

MP2
Estoque Final

2,908

3,294

3,600

3,600

3,600

Custo Unitrio

4.40

4.40

4.40

4.40

4.40

12,795.20

14,493.60

15,840.00

15,840.00

15,840.00

Estoque Final

MP3
Estoque Final

5,817

6,588

7,200

7,200

7,200

Custo Unitrio

2.64

2.64

2.64

2.64

2.64

15,356.88

17,392.32

19,008.00

19,008.00

19,008.00

Estoque Final

MP4
Estoque Final

8,500

8,595

7,830

7,830

7,830

Custo Unitrio

1.98

1.98

1.98

1.98

1.98

16,830.00

17,018.10

15,503.40

15,503.40

15,503.40

Estoque Final

MP5
Estoque Final

11,334

11,460

10,440

10,440

10,440

Custo Unitrio

2.05

2.05

2.05

2.05

2.05

23,234.70

23,493.00

21,402.00

21,402.00

21,402.00

105,442.43

107,868.60

107,868.60

107,868.60

Estoque Final
Estoque final Geral

97,393.18

7 - Oramento do Estoque Final Produtos Acabados

PRODUTO "A"
Matria prima 1
Matria prima 2
Matria prima 3
TOTAL MP unit.
Mo de obra direta
Setor 1
Setor 2
Custo M.Obra unitrio

Trimestre
3

Total

10.03
4.40
5.28
19.71

10.03
4.40
5.28
19.71

10.03
4.40
5.28
19.71

10.03
4.40
5.28
19.71

10.03
4.40
5.28
19.71

0.71
0.43
1.14

0.71
0.43
1.14

0.71
0.43
1.14

0.71
0.43
1.14

0.71
0.43
1.14

0.50
0.40
0.15
0.08
1.13

0.50
0.40
0.15
0.08
1.13

0.50
0.40
0.15
0.08
1.13

0.50
0.40
0.15
0.08
1.13

0.50
0.40
0.15
0.08
1.13

225,373.28
9,718.50
9,633.25
0.00
57,328.48
187,396.55
21.98
1,425
31,321.50

198,710.69
11,052.30
10,955.35
57,328.48
64,931.33
213,115.49
21.98
1,620
35,607.60

222,469.63
12,517.20
12,407.40
64,931.33
70,693.20
241,362.36
21.98
1,800
39,564.00

236,544.00
13,680.00
13,560.00
70,963.20
70,963.20
263,784.00
21.98
1,800
39,564.00

883,097.60
46,968.00
46,556.00
0.00
70,963.20
905,658.40
21.98
1,800
39,564.00

Custo Indireto
Mat. Indireto
Reparos e Manut.
Energia Eltrica
Diversos
Total custo indireto unit.
Custo de produo
Compras de MP
Mo de obra direta
Custos indiretos
Estoque anterior MP
(-) Estoque final MP
TOTAL CUSTO PROD. "A"
UNIT. CUSTO PRODUO "A"

quant. estoque final

ESTOQUE FINAL PROD."A"

7 - Oramento do Estoque Final Produtos Acabados

Trimestre
3

Total

PRODUTO "B"
Matria prima 4
Matria prima 5

5.94
8.20

5.94
8.20

5.94
8.20

5.94
8.20

5.94
8.20

TOTAL MP unit.

14.14

14.14

14.14

14.14

14.14

0.52
0.52

0.52
0.52

0.52
0.52

0.52
0.52

0.52
0.52

0.40
0.08
0.10
0.12
0.70

0.40
0.08
0.10
0.12
0.70

0.40
0.08
0.10
0.12
0.70

0.40
0.08
0.10
0.12
0.70

0.40
0.08
0.10
0.12
0.70

166,070.89
4,633.20
6,237.00
0.00
40,064.70
136,876.39
15.36
1,410
21,657.60

134,013.86
4,911.40
6,611.50
40,064.70
40,511.10
145,090.36
15.36
1,455
22,348.80

131,446.17
4,966.00
6,685.00
40,511.10
36,905.40
146,702.87
15.36
1,305
20,044.80

123,031.92
4,524.00
6,090.00
36,905.40
36,905.40
133,645.92
15.36
1,305
20,044.80

554,562.84
19,034.60
25,623.50
0.00
36,905.40
562,315.54
15.36
1,305
20,044.80

52,979.10

57,956.40

59,608.80

59,608.80

59,608.80

Mo de obra direta
Setor 3
Custo M.Obra unitrio

Custo Indireto
Mat. Indireto
Reparos e Manut.
Energia Eltrica
Diversos
Total custo indireto unit.
Custo de produo
Compras de MP
Mo de obra direta
Custos indiretos
Estoque anterior MP
(-) Estoque final MP
TOTAL CUSTO PRO. "B"
UNIT. CUSTO PRODUO "B"

quant. estoque final

ESTOQUE FINAL PROD."B"
EST.FINAL PROD.ACAB.

8 - Oramento de Despesas Administrativas e de Vendas

Trimestre
1

Total

Despesas Administrativas
Salrios da Administrao

5,000.00

5,000.00

5,000.00

5,000.00

20,000.00

Despesas Fixas

1,600.00

1,600.00

1,600.00

1,600.00

6,400.00

Outras Despesas

2,200.00

2,200.00

2,200.00

2,200.00

8,800.00

8,800.00

8,800.00

8,800.00

8,800.00

35,200.00

4,000.00

4,000.00

4,000.00

4,000.00

16,000.00

58,848.56

68,279.76

74,263.52

75,437.28

276,829.12

500.00

500.00

500.00

500.00

2,000.00

Total desp.vendas

63,348.56

72,779.76

78,763.52

79,937.28

294,829.12

TOTAL ADM/VENDAS

72,148.58

81,579.76

87,563.52

88,737.28

330,029.12

Total administrativas

Despesas de Vendas
Salrios
Comisses
Propaganda

9 - Oramento de Despesas de Capital - imobilizado

Despesa de Capital

Totais

Trimestre
2

Total

30,000.00

50,000.00

60,000.00

40,000.00

180,000.00

30,000.00

50,000.00

60,000.00

40,000.00

180,000.00

10 - Oramento de Custos dos Produtos Vendidos - CMV

1

Estoque Inicial de Matria-Prima

Trimestre
3

Total

0.00

97,393.18

105,442.43

107,868.60

0.00

(+) Compras (4)

391,444.17

332,724.55

353,915.80

359,575.92

1,437,660.44

Matria-Prima disponvel

391,444.17

430,117.73

459,358.23

467,444.52

1,437,660.44

97,393.18

105,442.43

107,868.60

107,868.60

107,868.60

294,050.99

324,675.30

351,489.63

359,575.92

1,329,791.84

Custo da Mo-de-obra direta (5)

Setor 1
Setor 2
Setor 3

6,052.75
3,665.75
4,633.20

6,883.45
4,168.85
4,911.40

7,795.80
4,721.40
4,966.00

8,520.00
5,160.00
4,524.00

29,252.00
17,716.00
19,034.60

Custo Indireto de Fabricao (6)

Custo varivel

15,870.25

17,566.85

19,092.40

19,650.00

72,179.50

Custo Fixo

60,500.00

62,000.00

64,500.00

67,500.00

254,500.00

384,772.94

420,205.85

452,565.23

464,929.92

1,722,473.94

54,600.00

52,979.10

57,956.40

59,608.80

54,600.00

(-) Estoque Final de Matria-Prima (7)

Matria-Prima Consumida na Produo

Custo de Produo Orado

(+) Estoque Inicial de Produto Acabado

soma

439,372.94

473,184.95

510,521.63

524,538.72

1,777,073.94

(-) Estoque Final de Produtos Acabados

52,979.10

57,956.40

59,608.80

59,608.80

59,608.80

Custo Orado dos Produtos Vendidos

386,393.84

415,228.55

450,912.83

464,929.92

1,717,465.14