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Perodo

Segunda a sexta-feira
Sbado/domingo/feriado

HORRIO DE FUNCIONAMENTO
Horrio
Total dia
24:00 s 24:00
08:00 s 18:00

24 horas
10 horas

Intervalo total Minutos


2 horas
22
1,320
1 hora
9
540

Tempo de produo
Produto A
Produto B

Mquina A
Mquina B

25 min
35 min

25
35

Tempo de setup mquinas


4 horas/ms
4 horas/ms

COMPRAS PRODUTO A
85% a prazo (30 dias)

Matria Prima A

15% a vista

Matria Prima B

10% a vista

Energia Eltrica

100% a prazo (30 dias)

Embalagens

100% a prazo (30/60/90 dias)

Matria Prima C

5% a vista

Energia Eltrica

100% a prazo (30 dias)

Embalagens

100% a prazo (30/60 dias)

80% a prazo (30/60 dias)

COMPRAS PRODUTO B
95% a prazo (30/60/90 dias)

IMPOSTOS
ICMS
PIS
COFINS

17%
0.65%
3.00%

Produto A

MARGEM DE CONTRIBUIO
30%

Produto B

18%
VENDAS

Produto A

15% vista
85% a prazo

Produto B

5% vista
95% a prazo (30/60 dias)

CAPITAL SOCIAL
Capital Social

400,000.00

240
240

IMOBILIZADO
Pavilho Industrial
Terreno

100,000.00
100,000.00
TOTAL FINANCIAMENTO

Mquinas

250,000.00

Contabilidade Aplicada a Gesto Oramentria


Exercicio de Fixao Oramento

Perodo
Semana
Sb/dom/fer

JAN
22
9

FEV
18
10

MAR
20
11

ABR
22
8

MAI
21
10

JUN
20
10

JUL
23
8

AGO
22
9

SET
20
10

OUT
23
8

NOV
20
10

DEZ
21
10

Tempo prod.ms
Semana
Sb/dom/fer
Setup
Total

JAN
29,040
4,860
240
33,660

FEV
23,760
5,400
240
28,920

MAR
26,400
5,940
240
32,100

ABR
29,040
4,320
240
33,120

MAI
27,720
5,400
240
32,880

JUN
26,400
5,400
240
31,560

JUL
30,360
4,320
240
34,440

AGO
29,040
4,860
240
33,660

SET
26,400
5,400
240
31,560

OUT
30,360
4,320
240
34,440

NOV
26,400
5,400
240
31,560

DEZ
27,720
5,400
240
32,880

Total Produo
Produto A
Produto B

JAN
1,346
962
2,308

FEV
1,157
826
1,983

MAR
1,284
917
2,201

ABR
1,325
946
2,271

MAI
1,315
939
2,255

JUN
1,262
902
2,164

JUL
1,378
984
2,362

AGO
1,346
962
2,308

SET
1,262
902
2,164

OUT
1,378
984
2,362

NOV
1,262
902
2,164

DEZ
1,315.20
939
2,255

Contabilidade Aplicada a Gesto Oramentria


Exercicio de Fixao Oramento

Contabilidade Aplicada a Gesto Oramentria


Exercicio de Fixao Oramento

Contabilidade Aplicada a Gesto Oramentria


Exercicio de Fixao Oramento

Produto A
Matria PrimaEnergia Eltrica
Embalagens MOD
Materiaprima A E B
60.00
10.00
5.00
17%
17%
17%
ICMS
10.20
1.70
0.85
Total liquido
49.80
8.30
4.15
#REF!

Nr. Funcionrios
Salrios
INSS
FGTS

4
1,200.00
28.80%
8%

Salrios
INSS
FGTS
13 salrio
INSS s/13
FGTS s/13
Frias
INSS s/frias
FGTS s/frias
Total MOD
Total Produo

1,200.00
345.60
96.00
100.00
28.80
8.00
33.33
9.60
2.67
1,824.00

Total

#REF!

Contabilidade Aplicada a Gesto Oramentria


Exercicio de Fixao Oramento

Contabilidade Aplicada a Gesto Oramentria


Exercicio de Fixao Oramento

Jan-12
Produo Mdia
Unidades Produzidas

Feb-12

Mar-12

Apr-12

May-12

Jun-12

Jul-12

Aug-12

Sep-12

Oct-12

Nov-12

4,150
7,000

5,000

5,000

3,000

3,000

2,000

1,500

1,800

2,000

3,500

6,000

8.24

15
22,500
1,800
6,480
625
1,875
50
180
150
540
34,200

15
22,500
1,800
6,480
625
1,875
50
180
150
540
34,200

15
22,500
1,800
6,480
625
1,875
50
180
150
540
34,200

15
22,500
1,800
6,480
625
1,875
50
180
150
540
34,200

15
22,500
1,800
6,480
625
1,875
50
180
150
540
34,200

15
22,500
1,800
6,480
625
1,875
50
180
150
540
34,200

15
22,500
1,800
6,480
625
1,875
50
180
150
540
34,200

15
22,500
1,800
6,480
625
1,875
50
180
150
540
34,200

15
22,500
1,800
6,480
625
1,875
50
180
150
540
34,200

15
22,500
1,644
6,480
625
1,875
50
180
150
540
34,044

15
22,500
1,800
6,480
625
1,875
50
180
150
540
34,200

M. Prima Unid
Credito de ICMS
Custo Liquido

8.50
1.45
7.06

59,500
10,115
49,385

42,500
7,225
35,275

42,500
7,225
35,275

25,500
4,335
21,165

25,500
4,335
21,165

17,000
2,890
14,110

12,750
2,168
10,583

15,300
2,601
12,699

17,000
2,890
14,110

29,750
5,058
24,693

51,000
8,670
42,330

GGF-Energia Elet.
Credito de ICMS
Custo Liquido

2.00
0.34
1.66

14,000
2,380
11,620

10,000
1,700
8,300

10,000
1,700
8,300

6,000
1,020
4,980

6,000
1,020
4,980

4,000
680
3,320

3,000
510
2,490

3,600
612
2,988

4,000
680
3,320

7,000
1,190
5,810

12,000
2,040
9,960

26.71

26.71

26.71

26.71

26.71

26.71

26.71

26.71

26.71

26.71

26.71

Mo de Obra Direta
SN p/ Funcionrio
SN Mdio p/ Func
FGTS
INSS
Frias
Decimo Terceiro
FGTS S/ Frias
INSS S/ Frias
FGTS S/ 13
INSS S/ 13
Total Custo MOD

Custo Unitrio
Margem Contrib.
Preo Vda Unitrio

1,500
8%
28.80%

16.96
20%
26.71

Contabilidade Aplicada a Gesto Oramentria


Exercicio de Fixao Oramento

Venda projetada (% da Prod)


Volume de Vendas
Receita Bruta Mensal
Impostos
Pis
Cofins
ICMS Dbito (a)
ICMS Crdito (b)
ICMS a Pagar (a-b)

0.65%
3.00%
17.00%

100%

100%

90%

85%

70%

40%

50%

50%

70%

75%

90%

7,000
186,975

5,000
133,554

4,500
120,198

2,550
68,112

2,100
56,093

800
21,369

750
20,033

900
24,040

1,400
37,395

2,625
70,116

5,400
144,238

1,215
5,609
31,786
12,495
19,291

868
4,007
22,704
8,925
13,779

781
3,606
20,434
8,925
11,509

443
2,043
11,579
5,355
6,224

365
1,683
9,536
5,355
4,181

139
641
3,633
3,570
63

130
601
3,406
2,678
728

156
721
4,087
3,213
874

243
1,122
6,357
3,570
2,787

456
2,103
11,920
6,248
5,672

938
4,327
24,520
10,710
13,810

Condies comerciais das Compras (MP)


A vista
0%
A prazo
100%
Prz Pagto
90
Condies comerciais das Compras (GGF)
A vista
0%
A prazo
100%
Prz Pagto
30
Condies comerciais das Vendas
A vista
50%
A prazo
50%
Prz Pagto
30
Mo de Obra Indireta (Administrativo)
Quadro Funcionrios
SN p/ Funcionrio
900
FGTS
8%
INSS
28.80%
Frias
Decimo Terceiro
FGTS S/ Frias
INSS S/ Frias
FGTS S/ 13
INSS S/ 13
Total Custo MOD

2
1,800
144
518
50
150
4
14
12
43
2,736

2
1,800
144
518
50
150
4
14
12
43
2,736

2
1,800
144
518
50
150
4
14
12
43
2,736

2
1,800
144
518
50
150
4
14
12
43
2,736

2
1,800
144
518
50
150
4
14
12
43
2,736

2
1,800
144
518
50
150
4
14
12
43
2,736

2
1,800
144
518
50
150
4
14
12
43
2,736

2
1,800
144
518
50
150
4
14
12
43
2,736

2
1,800
144
518
50
150
4
14
12
43
2,736

2
1,800
144
518
50
150
4
14
12
43
2,736

2
1,800
144
518
50
150
4
14
12
43
2,736

Aluguel Adm

3,000

3,000

3,000

3,000

3,000

3,000

3,000

3,315

3,315

3,315

3,315

2,450

2,450

2,450

2,450

2,450

2,450

2,450

2,450

2,450

2,450

2,450

3,000

Servios de Terceiros (ms)

Contabilidade Aplicada a Gesto Oramentria


Exercicio de Fixao Oramento

Limpeza
Manuteno
Investimentos (1)
Mq Equip
Computadores
Mveis e Utensilio

Capital Social (R$)

1,200
1,250

1,200
1,250

135,000 % Depreciao
90,000
750
10,000
167
35,000
292
1,208

1,200
1,250

1,200
1,250

1,200
1,250

1,200
1,250

1,200
1,250

1,200
1,250

1,200
1,250

1,200
1,250

1,200
1,250

1,200
1,250

750
167
292
1,208

750
167
292
1,208

750
167
292
1,208

750
167
292
1,208

750
167
292
1,208

750
167
292
1,208

750
167
292
1,208

750
167
292
1,208

750
167
292
1,208

750
167
292
1,208

10,000

(1) Sero Financiados nas Seguintes Condies


Prazo
48
Tx Juros Pr a.m
1.70%
Primeiro Vencimento 15/01/2012

Observaes Gerais
Impostos e Encargos obedecero rigorosamento legislao quanto aos prazos de recolhimento
Despesas Fixas sero pagas nos ms subsequente a sua realizao
Investimentos sero realizados todos em janeiro 2012
Capital intergarlizado em dinherio em janeiro/2012
Operao de Financiamento ocorrer em Janeiro/2012
Empresa Industrial Utilizaro o Lucro Presumido para tributar o IR e CSLL

Pede-se: com posio em 31/12/2012


DRE
Fluxo de Caixa Financeiro
Balano Patrimonial
DMPL
DFC Indireto
DVA (Modelo CPC 09)

Contabilidade Aplicada a Gesto Oramentria


Exercicio de Fixao Oramento

TOTAL
252
113
TOTAL
332,640
61,020
240
393,420
TOTAL
15,631
11,165
26,796

MDIA
1,303
930
2,233

Contabilidade Aplicada a Gesto Oramentria


Exercicio de Fixao Oramento

Contabilidade Aplicada a Gesto Oramentria


Exercicio de Fixao Oramento

Contabilidade Aplicada a Gesto Oramentria


Exercicio de Fixao Oramento

#REF!

Contabilidade Aplicada a Gesto Oramentria


Exercicio de Fixao Oramento

Contabilidade Aplicada a Gesto Oramentria


Exercicio de Fixao Oramento

Dec-12
10,000

Total
49,800

15
22,500
1,800
6,480
625
1,875
50
180
150
540
34,200

270,000.00
21,444.00
77,760.00
7,500.00
22,500.00
600.00
2,160.00
1,800.00
6,480.00
410,244.00

85,000
14,450
70,550

423,300.00
71,961.00
351,339.00

20,000
3,400
16,600

99,600.00
16,932.00
82,668.00

26.71

Contabilidade Aplicada a Gesto Oramentria


Exercicio de Fixao Oramento

100%
10,000
267,107

43,025
1,149,228.65

1,736
8,013
45,408
17,850
27,558

7,469.99
34,476.86
195,368.87
88,893.00
106,475.87

78,918

2
1,800
144
518
50
150
4
14
12
43
2,736

21,600.00
1,728.00
6,220.80
600.00
1,800.00
48.00
172.80
144.00
518.40
32,832.00

3,315

37,575.00

2,450

29,400.00

Contabilidade Aplicada a Gesto Oramentria


Exercicio de Fixao Oramento

1,200
1,250

14,400.00
15,000.00

750
167
292
1,208

9,000.00
2,000.00
3,500.00
14,500.00

Mo de obra direta
Qtde de funcionrios
Salario individual
Salrio Nominal
FGTS - 8%
INSS - 28,8%
Frias
FGTS S/ Frias
INSS S/ Frias
Decimo Terceiro
FGTS S/ 13
INSS S/ 13
TOTAL MENSAL
Produto A
Produto B
Mo de obra indireta
Qtde de funcionrios
Salrio individual
Salrio Nominal
FGTS - 8%
INSS - 28,8%
Frias
FGTS S/ Frias
INSS S/ Frias
Decimo Terceiro
FGTS S/ 13
INSS S/ 13
TOTAL MENSAL

JAN
8
1,200
9,600
768
2,765
267
21
77
800
64
230
14,592
7,296
7,296
JAN
4
1,050
4,200
336
1,210
117
9
34
350
28
101
6,384

FEV
8
1,200
9,600
768
2,765
267
21
77
800
64
230
14,592
4,800
FEV
4
1,050
4,200
336
1,210
117
9
34
350
28
101
6,384

MAR
8
1,200
9,600
768
2,765
267
21
77
800
64
230
14,592

MAR
4
1,050
4,200
336
1,210
117
9
34
350
28
101
6,384

ABR
8
1,200
9,600
768
2,765
267
21
77
800
64
230
14,592

ABR
4
1,050
4,200
336
1,210
117
9
34
350
28
101
6,384

MAI
8
1,200
9,600
768
2,765
267
21
77
800
64
230
14,592

MAI
4
1,050
4,200
336
1,210
117
9
34
350
28
101
6,384

JUN
8
1,200
9,600
768
2,765
267
21
77
800
64
230
14,592

JUN
4
1,050
4,200
336
1,210
117
9
34
350
28
101
6,384

JUL
8
1,200
9,600
768
2,765
267
21
77
800
64
230
14,592

JUL
4
1,050
4,200
336
1,210
117
9
34
350
28
101
6,384

AGO
8
1,200
9,600
768
2,765
267
21
77
800
64
230
14,592

AGO
4
1,050
4,200
336
1,210
117
9
34
350
28
101
6,384

SET
8
1,200
9,600
768
2,765
267
21
77
800
64
230
14,592

SET
4
1,050
4,200
336
1,210
117
9
34
350
28
101
6,384

OUT
8
1,200
9,600
768
2,765
267
21
77
800
64
230
14,592

OUT
4
1,050
4,200
336
1,210
117
9
34
350
28
101
6,384

NOV
8
1,200
9,600
768
2,765
267
21
77
800
64
230
14,592

NOV
4
1,050
4,200
336
1,210
117
9
34
350
28
101
6,384

DEZ
8
1,200
9,600
768
2,765
267
21
77
800
64
230
14,592

DEZ
4
1,050
4,200
336
1,210
117
9
34
350
28
101
6,384

TOTAL

115,200
9,216
33,178
3,200
256
922
9,600
768
2,765
175,104

TOTAL

50,400
4,032
14,515
1,400
112
403
4,200
336
1,210
76,608

R$
35
25
60
10
50

JAN
47,124
33,660
80,784
13,733
67,051

FEV
40,488
28,920
69,408
11,799
57,609

MAR
44,940
32,100
77,040
13,097
63,943

ABR
46,368
33,120
79,488
13,513
65,975

MAI
46,032
32,880
78,912
13,415
65,497

PRODUTO A
JUN
44,184
31,560
75,744
12,876
62,868

JUL
48,216
34,440
82,656
14,052
68,604

10
2
8

13,464
2,289
11,175

11,568
1,967
9,601

12,840
2,183
10,657

13,248
2,252
10,996

13,152
2,236
10,916

12,624
2,146
10,478

13,776
2,342
11,434

EMBALAGENS
R$ Energia Eltrica
17% ICMS
Total Lquido

5
1
4

6,732
1,144
5,588

5,784
983
4,801

6,420
1,091
5,329

6,624
1,126
5,498

6,576
1,118
5,458

6,312
1,073
5,239

6,888
1,171
5,717

MATRIA-PRIMA
R$ MP C
17% ICMS
Total Lquido

R$
30
5
25

JAN
28,851
4,905
23,947

FEV
24,789
4,214
20,575

MAR
27,514
4,677
22,837

ABR
28,389
4,826
23,563

MAI
28,183
4,791
23,392

PRODUTO B
JUN
27,051
4,599
22,453

JUL
29,520
5,018
24,502

ENERGIA ELTRICA
R$ Energia Eltrica
17% ICMS
Total Lquido

10
2
8

9,617
1,635
7,982

8,263
1,405
6,858

9,171
1,559
7,612

9,463
1,609
7,854

9,394
1,597
7,797

9,017
1,533
7,484

9,840
1,673
8,167

EMBALAGENS
R$ Embalagens
17% ICMS
Total Lquido

15
3
12

14,426
2,452
11,973

12,394
2,107
10,287

13,757
2,339
11,418

14,194
2,413
11,781

14,091
2,396
11,696

13,526
2,299
11,226

14,760
2,509
12,251

MATRIA-PRIMA
R$ MP A
R$ MP B
R$ MP
17% ICMS
Total Lquido
ENERGIA ELTRICA
R$ Energia Eltrica
17% ICMS
Total Lquido

AGO
47,124
33,660
80,784
13,733
67,051

SET
44,184
31,560
75,744
12,876
62,868

OUT
48,216
34,440
82,656
14,052
68,604

NOV
44,184
31,560
75,744
12,876
62,868

DEZ
TOTAL
46,032
547,092
32,880
390,780
78,912
937,872
13,415
159,438
65,497
778,434

13,464
2,289
11,175

12,624
2,146
10,478

13,776
2,342
11,434

12,624
2,146
10,478

13,152
2,236
10,916

156,312
26,573
129,739

6,732
1,144
5,588

6,312
1,073
5,239

6,888
1,171
5,717

6,312
1,073
5,239

6,576
1,118
5,458

78,156
13,287
64,869

AGO
28,851
4,905
23,947

SET
27,051
4,599
22,453

OUT
29,520
5,018
24,502

NOV
27,051
4,599
22,453

9,617
1,635
7,982

9,017
1,533
7,484

9,840
1,673
8,167

9,017
1,533
7,484

9,394
1,597
7,797

111,651
18,981
92,671

14,426
2,452
11,973

13,526
2,299
11,226

14,760
2,509
12,251

13,526
2,299
11,226

14,091
2,396
11,696

167,477
28,471
139,006

DEZ
TOTAL
28,183
334,954
4,791
56,942
23,392
278,012

Produto A
Mo de obra direta
Matria prima unitria
Energia Eltrica
Embalagens
Total custo unitrio

5.60
49.80
8.30
4.15
67.85

Produto B
Mo de obra direta
Matria prima unitria
Energia Eltrica
Embalagens
Total custo unitrio

7.84
24.90
8.30
12.45
53.49

MARGEM DE CONTRIBUIO
Produto A
Margem Contribuio

67.85
0.70
96.93

Produto B
Margem Contribuio

53.49
0.82
65.23

PREO DE VENDA
Produto A
0.7935
R$ venda unitrio

96.93
0.7935
122.16

Produto B
0.7935
R$ venda unitrio

65.23
0.7935
82.21

PROJ.VENDAS
Produto A
Produto B

JAN

FEV
90%
95%

85%
80%

MAR
95%
90%

ABR

MAI
95%
90%

JUN
95%
95%

JUL
90%
90%

95%
90%

VENDAS
Produto A
Volume de venda
Preo de Venda
Receita Bruta
17% ICMS

1,212
122
148,023
25,164

983
122
120,113
20,419

1,220
122
149,005
25,331

1,259
122
153,740
26,136

1,249
122
152,626
25,946

1,136
122
138,788
23,594

1,309
122
159,867
27,177

Produto B
Volume de venda
Preo de Venda
Receita Bruta
17% ICMS

914
82
75,109
12,769

661
90
59,524
10,119

825
90
74,328
12,636

852
90
76,690
13,037

892
90
80,364
13,662

812
90
73,078
12,423

886
90
79,747
13,557

223,132

179,637

223,333

230,430

232,990

211,866

239,613

1,450
6,694
37,932
26,159
11,774

1,168
5,389
30,538
22,475
8,063

1,452
6,700
37,967
24,946
13,020

1,498
6,913
39,173
25,739
13,434

1,514
6,990
39,608
25,552
14,056

1,377
6,356
36,017
24,527
11,491

1,557
7,188
40,734
26,765
13,969

TOTAL RECEITA
IMPOSTOS
PIS A RECOLHER
COFINS A RECOLHER
ICMS DBITO
ICMS CRDITO
ICMS A RECOLHER

AGO
90%
95%

SET
95%
95%

OUT
95%
90%

NOV
100%
95%

DEZ
100%
100%

1,212
122
148,023
25,164

1,199
122
146,498
24,905

1,309
122
159,867
27,177

1,262
122
154,209
26,215

1,315
122
160,659
27,312

914
90
82,270
13,986

857
90
77,138
13,113

886
90
79,747
13,557

857
90
77,138
13,113

939
90
84,594
14,381

230,293

223,636

239,613

231,346

245,252

2,711,142

1,497
6,909
39,150
26,159
12,991

1,454
6,709
38,018
24,527
13,491

1,557
7,188
40,734
26,765
13,969

1,504
6,940
39,329
24,527
14,802

1,594
7,358
41,693
25,552
16,140

17,622
81,334
460,894
303,692
157,202

TOTAL
14,665
1,791,416

10,293
919,726

#########

Outras Despesas
Aluguel
gua, Luz e Telefone
Servios de Terceiros
Imobilizado
Mquinas e Equipamentos
(-) Depreciao acumulada
Pavilho Industrial
(-) Depreciao acumulada
Terreno
Total depreciao
Patrimnio Lquido
Capital Social

JAN
3,000
500
2,000

250,000.00
2,083
100,000
333
100,000

400,000

FEV
3,000
500
2,000

MAR
3,000
500
2,000

ABR
3,150
500
2,000

MAI
3,150
500
2,000

JUN
3,150
500
2,000

JUL
3,150
500
2,000

2,083

2,083

2,083

2,083

2,083

2,083

333

333

333

333

333

333

AGO
3,150
500
2,000

SET
3,150
500
2,000

OUT
3,150
500
2,000

NOV
3,150
500
2,000

DEZ
3,150
500
2,000

TOTAL
37,350
6,000
24,000

2,083

2,083

2,083

2,083

2,083

25,000

333

333

333

333

333

4,000
29,000

Principal
Taxa
Prazo
Jan-13
Feb-13
Mar-13
Apr-13
May-13
Jun-13
Jul-13
Aug-13
Sep-13
Oct-13
Nov-13
Dec-13
Jan-14
Feb-14
Mar-14
Apr-14
May-14
Jun-14
Jul-14
Aug-14
Sep-14
Oct-14
Nov-14
Dec-14
Jan-15
Feb-15
Mar-15
Apr-15
May-15
Jun-15
Jul-15
Aug-15
Sep-15
Oct-15
Nov-15
Dec-15
Jan-16
Feb-16
Mar-16
Apr-16
May-16
Jun-16
Jul-16
Aug-16
Sep-16
Oct-16
Nov-16
Dec-16

250,000.00
2.20%
48
Pricipal
2,985.68
3,051.37
3,118.50
3,187.11
3,257.22
3,328.88
3,402.12
3,476.96
3,553.46
3,631.63
3,711.53
3,793.18
3,876.63
3,961.92
4,049.08
4,138.16
4,229.20
4,322.24
4,417.33
4,514.51
4,613.83
4,715.34
4,819.07
4,925.09
5,033.45
5,144.18
5,257.35
5,373.01
5,491.22
5,612.03
5,735.49
5,861.67
5,990.63
6,122.42
6,257.12
6,394.77
6,535.46
6,679.24
6,826.18
6,976.36
7,129.84
7,286.70
7,447.00
7,610.84
7,778.27
7,949.40
8,124.28
8,303.02

Juros
5,500.00
5,434.31
5,367.18
5,298.58
5,228.46
5,156.80
5,083.57
5,008.72
4,932.23
4,854.05
4,774.16
4,692.50
4,609.05
4,523.77
4,436.60
4,347.52
4,256.48
4,163.44
4,068.35
3,971.17
3,871.85
3,770.35
3,666.61
3,560.59
3,452.24
3,341.50
3,228.33
3,112.67
2,994.46
2,873.66
2,750.19
2,624.01
2,495.05
2,363.26
2,228.57
2,090.91
1,950.22
1,806.44
1,659.50
1,509.33
1,355.85
1,198.99
1,038.68
874.85
707.41
536.29
361.40
182.67

PMT
Saldo Devedor N Parc
8,485.68
247,014.32
1
8,485.68
243,962.95
2
8,485.68
240,844.45
3
8,485.68
237,657.34
4
8,485.68
234,400.12
5
8,485.68
231,071.24
6
8,485.68
227,669.12
7
8,485.68
224,192.16
8
8,485.68
220,638.70
9
8,485.68
217,007.07
10
8,485.68
213,295.54
11
8,485.68
209,502.36
12
8,485.68
205,625.72
13
8,485.68
201,663.81
14
8,485.68
197,614.72
15
8,485.68
193,476.56
16
8,485.68
189,247.36
17
8,485.68
184,925.12
18
8,485.68
180,507.79
19
8,485.68
175,993.28
20
8,485.68
171,379.45
21
8,485.68
166,664.11
22
8,485.68
161,845.04
23
8,485.68
156,919.94
24
8,485.68
151,886.50
25
8,485.68
146,742.32
26
8,485.68
141,484.96
27
8,485.68
136,111.95
28
8,485.68
130,620.73
29
8,485.68
125,008.70
30
8,485.68
119,273.21
31
8,485.68
113,411.53
32
8,485.68
107,420.90
33
8,485.68
101,298.48
34
8,485.68
95,041.36
35
8,485.68
88,646.59
36
8,485.68
82,111.13
37
8,485.68
75,431.89
38
8,485.68
68,605.70
39
8,485.68
61,629.35
40
8,485.68
54,499.51
41
8,485.68
47,212.81
42
8,485.68
39,765.81
43
8,485.68
32,154.97
44
8,485.68
24,376.70
45
8,485.68
16,427.30
46
8,485.68
8,303.02
47
8,485.68
0.00
48

(-)

=
(-)

=
(-)

=
(-)
(-)
=

DEMONSTRAO DO RESULTADO DO EXERCCIO


Receita Bruta
Dedues
PIS
(17,622.42)
COFINS
(81,334.26)
ICMS
(460,894.16)
Receita Lquida
Custos
Mo-de-obra Direta
(162,855.73)
Salrios
(107,141.93)
INSS
(30,856.87)
FGTS
(8,571.35)
Proviso Frias
(2,976.16)
INSS s/frias
(857.14)
FGTS s/frias
(238.09)
13 salrio
(8,928.49)
INSS s/13 salrio
(2,571.41)
FGTS s/13
(714.28)
Matria-Prima
(986,623.09)
GGF - energia eltrica
(207,154.20)
Embalagens
(189,011.13)
Lucro Bruto
Despesas Operacionais
Mo-de-obra Indireta
(76,608.00)
Salrios
(50,400.00)
INSS
(4,032.00)
FGTS
(14,515.20)
Proviso Frias
(1,400.00)
INSS s/frias
(112.00)
FGTS s/frias
(403.20)
13 salrio
(4,200.00)
INSS s/13 salrio
(336.00)
FGTS s/13
(1,209.60)
Aluguel
(37,350.00)
gua, Luz e Telefone
(6,000.00)
Servios de Terceiros
(24,000.00)
Despesas Financeiras
(61,330.57)
Depreciao
(29,000.00)
LAIR
IRRF
CSLL
Lucro Lquido do Exerccio

FLUXO DE CAIXA
Saldo Inicial
Entradas
Capital Social
Recebimento de Clientes
Total das Entradas

200,000.00
2,457,577.99
2,657,577.99

Saidas
Pagamento Fornecedores
Salrios
INSS
FGTS
Dcimo Terceito
INSS s/13
FGTS s/13
Servios de Terceiros
Aluuis
gua , Luz e Telefone
Financiamentos

1,598,632.80
151,800.00
43,718.40
12,144.00
13,800.00
3,974.40
552.00
22,000.00
34,200.00
5,500.00
101,828.21

2,711,142.15
(559,850.85)

2,151,291.29
(1,545,644.15)

605,647.15
(234,288.57)

371,358.58
(68,839.65)
(33,422.27)
269,096.66

IRRF
CSLL
PIS
COFINS
ICMS
Total das Sadas

16,028.28
73,976.70
141,061.86
2,219,216.65

Saldo Final

438,361.34
BALANO PATRIMONIAL
ATIVO

PASSIVO

Circulante
Disponvel
Clientes
Estoques

804,116.32
438,361.34
253,564.15
112,190.83

No Circulante
Mquinas e equipamentos
Pavilho
Terreno
(-) Deprec Acum

421,000.00
250,000.00
100,000.00
100,000.00
(29,000.00)

Total do Ativo

1,225,116.32

DEMONSTRAO DO FLUXO DE CAIXA


LLE
Clientes
Estoques
Fornecedores
Alugueis
Servios Terceiros
Agua, Luz e Telefone
Salarios
INSS
FGTS
Frias
PIS
Cofins
ICMS
CSLL
IRRF
Depreciao
Fluxo de Caixa Operacional
Aquisio Imobilizado
Fluxo de Caixa em Investimentos

269,096.66
(253,564.15)
(112,190.83)
187,790.06
3,150.00
2,000.00
500.00
18,400.00
5,299.20
2,024.00
4,600.00
1,594.14
7,357.57
16,140.42
33,422.27
68,839.65
29,000.00
283,458.98
(40,497.64)
(40,497.64)

Circulante
Fornecedores
Salrios
INSS
FGTS
Frias
INSS frias
FGTS frias
FGTS 13
Servios de Terceiros
Aluguel
gua , Luz e Telefone
PIS
COFINS
ICMS
CSLL
IRRF
Emprestimos
No Circulante
Emprestimos
Patrimnio Lquido
Capital Social
Reserva Lucro
LLE/Prejuzo
Total do Passivo

1.
1.1
2.
2.1
2.1
3.
4.
5.
7.
8.
8.1.
8.1.1
8.1.2
8.2
8.2.1
8.2.2
8.3
8.3.1
8.3.2
8.4
8.4.1

Capital Social
Fluxo de Caixa Financiamento

400,000.00
400,000.00

Variao Saldo Caixa

642,961.34

Saldo Inicial de Caixa


Saldo Final de Caixa

438,361.34

DEMONSTRAO DO VALOR ADICIONADO


Receitas
2,711,142.15
Venda de Mercadorias, Produtos e Servios 2,711,142.15
Insumos Adquiridos de Terceiros
(1,412,788.42)
Custos das Mercadorias, Produtos e Servios Vendidos
(1,175,634.22)
Energia e Servios
(237,154.20)
Valor Adicionado Bruto
1,298,353.73
Depreciao
(29,000.00)
Valor Adicionado Liquido Produzido
1,269,353.73
Valor Adicionado a Disriuir
1,269,353.73
Distribuio do Valor Adicionado
Pessoal
Remunerao Direta
FGTS
Impostos, Taxas e Contrib
Federais
Estaduais
Remunerao Capitais Terceiros
Juros
Alugueis
Remun Captais Proprios
Lucros Retidos/Prejuzos do Prezuzos

HISTRICO
Capital Social
L.L.E
Dividendos
Reserva legal
Total

(1,269,353.73)
(200,698.31)
(175,046.58)
(25,651.73)
(700,878.19)
(239,984.02)
(460,894.16)
(98,680.57)
(61,330.57)
(37,350.00)
(269,096.66)
(269,096.66)

DEMONSTRAO DO PATRIMNIO LQUIDO


Capital Social
Reserva de Lucros
400,000.00 -

400,000.00

BALANO PATRIMONIAL
PASSIVO
399,099.71
187,790.06
13,800.00
3,974.40
1,104.00
4,600.00
1,324.80
368.00
552.00
2,000.00
3,150.00
500.00
1,594.14
7,357.57
16,140.42
33,422.27
68,839.65
52,582.41
156,919.94
156,919.94
669,096.66
400,000.00
269,096.66
1,225,116.32
-

DEMONSTRAO DO PATRIMNIO LQUIDO


Lucros Acumulados
269,096.66

269,096.66

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