Custos Fixos Mensais e Variaveis Por KM

COMO CONSULTAR ESTE ARQUIVO
Este arquivo contm planilhas detalhadas dos custos fixos mensais e custos
variveis por quilmetro de veculos bastante usados na transferncia e na
coleta e entrega.
No se deve associar estes custos ao frete ou ao custo total do transporte de cargas.
Alm dos custos veiculares, uma planilha completa de fretes deve incluir:
Pedgios
Despesas administrativas
Despesas de terminais
Custo valor (ligado a acidentes e avarias)
Gerenciamento de Risco (ligados aos desvios de cargas)
Impostos e Taxas
Lucro
Muitas vezes, os custos acima podem resultar maiores do que os prprios custos
operacionais dos veculos de carga utilizados no transporte.
Para maiores esclarecimentos consulte o "Manual de Clculo de Custos e Formao
de Preos do Transporte Rodovirio de Cargas", disposio dos associados no
site www.ntcelogistica.org.br/tecnico/tecnico_downloads.asp
Para facilitar a consulta, apresenta-se tambm uma planilha snttica ("custos").
reunindo os resultados para todos os veculos.
Os resultados destes estudos no devem ser tomadas ao p da letra.
Aconselha-se que cada empresa utilize esta estrutura como espinha dorsal, ajustando
os parmetros de clculo, preos e salrios sua realidade particular.
O Departamento Tcnico e Econmico da NTC coloca-se disposio dos associados
para informaes complementares.
Prof. Jos Luiz Pereira
coord.economia@ntc.org.br
Tel (0xx)11 2632-1536
30/4/11
PARMETROS
IPVA DE UTILITRIOS
IPVA
DPVAT
TAXA DE VISTORIA DE TACGRAFO
LICENCIAMENTO
CUSTO DE MANUTENO
TAXA DE REMUNERAO DO CAPITAL
VALOR MDIO DA TONELADA DA MERCADORIA (R$)
CUSTO DA APLICE DE SEGUROS
CUSTO DE MANUTENO
Prmio do Casco do Veculo
Prmio da Carroceria
SRCF - Danos Materiais (R$)
SRCF - Danos Pessoais (R$)
Valor Mdio da Tonelada da Mercadoria (R$)
CUSTO DE MANUTENO
Prmio do Casco do Veculo
Prmio da Carroceria
03 - Importncia Segurada (IS) S.R.C.F. Danos Materiais - Cav.Mecnico (R$)

04 - Importncia Segurada (IS) S.R.C.F. Danos Materiais - Semi-Reboque (R$)
05 - Importncia Segurada (IS) do S.R.C.F. por Danos Pessoais (R$)
PARMETROS
0.020
0.015
105.68
170.00
59.64
0.1999
0.1320
2,210.02
60.00
0.1843
0.09822
0.10906
0.00348
0.00285
15,059.68
0.1572
0.0541
0.06103
0.00526
0.00430
OK
Reajustado em janeiro de 2011
VALOR PARA EFEITO DE

CLCULO DO AD VALOREM
NA CARGA LOTAO
Reajustado em janeiro de 2011

OK
Reajustado pelo INPC/IBGE - Maro/11
Reajustado pelo IPA-DI/FGV - Maro/11

Coef. Seguro
Coef. Seguro
Coef. Seguro
Coef. Seguro
Reajustado pelo IPA-DI/FGV - Maro/11
Coef. Seguro
Coef. Seguro
Coef. Seguro
Coef. Seguro
158,511.35 A
120,548.04 A
407,518.66 A

NA CARGA FRACIONADA

NA CARGA LOTAO

NA CARGA FRACIONADA
CUSTOS APURADOS EM:
LOCAL:
MDIA:
LOCAL:
MDIA:
4/30/2011
SCANIA G 380 LA SCANIA G 380 LA - SCANIA G 420 LA VOLVO FH 400 T

4X2 H2
6X2 H2
- 6X4 H2
4x2
321,220.00
344,335.00
376,675.20
MBL 710
MB 715 ACCELO
VW 8.150
DELIVERY
100,510.00
111,500.00
102,025.00
326,534.00
CAVALO MECNICO
FORD CARGO
4532
180,500.00
LEVES, MDIOS E SEMI-PESADOS

MB 1315/48
MBL 1620
ATEGO
143,512.45
191,567.06
SEMI-LEVES
LOCAL:
MDIA:
SPRINTER
311
96,795.86
DAILY GRAN
DUCATO MAXI
KOMBI FURGO
FIORINO FURGO
FURGONE 45S14 CARGO FURGO- 1.4 Mi TOTAL FLEX
- 1.5 - FLEX FIAT
2p (diesel) 12 M
FIAT
8V
97,837.00
83,708.00
44,550.00
38,843.00
IMPLEMENTO
BA DURALUMNIO
DIMENSES
MEDIDAS
3,50X2,30X2,20
MEDIDAS
4,50X2,30X2,21
MEDIDAS
6,60X2,60X2,60
MEDIDAS
8,50X2,60X2,60
MEDIDAS
9,0X2,60X2,60
17.71
22.77
44.62
57.46
60.84
9,273.89
11,366.78
17,176.33
21,888.00
22,848.67
MDIA:
PNEUS
750/16 R
DIMENSES
MDIA:
900/20 R
PNEU
CMARA
PROTETOR
PNEU
CMARA
502.10
46.29
23.09
1,191.86
72.90
295/80 R 22,5
195/70 R 15
1100/22 R
DIMENSES
MDIA:
PNEU
CMARA
PROTETOR
PNEU
PNEU
1,608.20
94.53
40.83
1,662.59
456.25
RECAPAGEM
750/16 R
900/20 R
1000/20 R
1100/22 R
295/80 R 22,5
PNEU
PNEU
PNEU
PNEU
PNEU
232.49
330.94
350.75
387.42
405.88
DIMENSES
MDIA:
LAVAGEM
DIMENSES
MDIA:
KOMBI
SAVEIRO
SPRINTER
VECULO LEVE BA
TRUCK BA
57.00
45.00
60.00
122.50
182.00
COMBUSTVEIS E LUBRIFICANTES
DIMENSES
MDIA:
GASOLINA
DIESEL
ALCOOL
2.8900
2.0120
2.3250
LEO CRTER LEO CMBIO

15.1286
17.9857
RODOAR
DIMENSES
MDIA:
2 EIXOS
3 EIXOS
4 EIXOS
5 EIXOS
6 EIXOS
653.33
763.33
970.00
1,083.33
1,236.67
SALRIOS
MDIA:
MOTORISTA
CARRETA
MOTORISTAS
DIVERSOS
1,725.66
1,381.62
DISSDIO - Dezembro/10
7.50%
MECNICO
1,402.10
AJUDANTE
901.81
CAVALO MECNICO
MB AXOR 2040 S
36
MBL 1634/45
VW 19.320
CONSTELATION
STRALIS HD 450S38T 2p
232,606.29
221,857.00
271,571.00
VW 17.250
VW 13.180
VW 15.180
FORD CARGO
1722e
197,462.00
140,304.00
158,110.00
154,085.00
HYUNDAI HR
KIA BONGO
58,000.00
54,825.00
SEMI-REBOQUE
CARROCERIA
GRANELEIRO
BI-TREM
GRANELEIRO
282,666.67
LEVES, MDIOS E SEMI-PESADOS
VES
IMPLEMENTOS
SEMI-REBOQUE
CARROCERIA
ABERTA
BA DURALUMNIO PARA HYUNDAI E

KIA BONGO
MEDIDAS
14,6X2,72X2,60
MEDIDAS
14,0X0,55X2,60
MEDIDAS
14,6X1,20X2,60
MEDIDAS
MEDIDAS
4.795x1,74x1,965
103.25
16.39
78,233.33
55,666.67
60,178.57
93,250.00
7,500.00
PNEUS
900/20 R
1000/20 R
PROTETOR
PNEU
CMARA
PROTETOR
35.25
1,420.69
84.91
33.33
225/70 R 15
195/75 R 16
205/70 R 15
185/80 R14
165/70 R13
PNEU
PNEU
PNEU
PNEU
PNEU
536.14
526.61
520.38
523.60
348.48
http://www.pneusfacil.com.br/pneus_carga.php
GEM
225/70 R 15
195/75 R 16
PNEU
PNEU
254.33
250.50
S.REB. BA
S.REB. ABERTO
BITREM
312.00
312.00
330.00
LAVAGEM
SEMI-REBOQUES
2 EIXOS
3 EIXOS
404.67
525.00
BA DURALUMNIO PARA HYUNDAI E

KIA BONGO
Valor do 3 Eixo
MEDIDAS
4.795x1,74x1,966
16.39
20,500.00
bitrem/2001
67,000.0000
eusfacil.com.br/pneus_carga.php
0.7185
18,005.56
ASSOCIAO NACIONAL DO TRANSPORTE DE CARGAS E LO
DEPARTAMENTO DE CUSTOS OPERACIONAIS E PESQUISAS ECONMICA

PLANILHA DE CUSTOS DA CARGA LOTAO
PERCURSO RODOVIRIO - CUSTO-PESO
CUSTOS APURADOS AT:
30/04/11
TIPO DE CARGA:
FRACIONADA
TIPO DE VECULO:
KIA BONGO
TIPO DE EQUIPAMENTO:
BA DURALUMNIO
CAPACIDADE DE CARGA:
1.5300
Ton.
1,500
LARGURA:
ALTURA
Km
I - VARIVEIS E PARMETROS DE CLCULO DA TARIFA

a - COTAES MENSAIS DE MERCADO
(Valores em R$)
01 - Valor do Veculo
1.2 - Valor do Veculo - HR 2.5 TCI DIESEL (RS/RD)
02 - Valor do Ba Duralumnio
03 - Valor do Rodoar
04 - Valor do Pneu (Veculo)
05 - Valor da Recapagem (Veculo)
06 - Valor do Estepe (Veculo)
07 - Preo do Combustvel, por Litro
08 - Preo do leo do Crter, por Litro
09 - Preo do leo de Cmbio/Diferencial, por Litro
10 - Preo da Lavagem/Lubrificao do Veculo
11 - Salrio do Motorista
12 - Salrio do Mecnico
13 - Salrio do Ajudante
b - OUTRAS COTAES
COMPRIMENTO:
93.3235
KG POR METRO CBICO:

KM/MS:
MEDIDAS EQUIPTO.:
(Valores em R$)
01 - I.P.V.A.
02 - Taxa de Licenciamento de Veculo
03 - Taxa de Vistoria Tacgrafo
04 - DPVAT
M :
c - VALORES REFERENCIAIS E PARMETROS DE SEGUROS

01 - Importncia Segurada (IS) para Seguro do Veculo (R$)
02 - Importncia Segurada (IS) para Seguro do Equipamento (R$)
03 - Prmio sobre a Importncia Segurada (IS) do Veculo
04 - Prmio sobre a Importncia Segurada (IS) do Equipamento
05 - Custo de Aplice de Seguro (R$)
d - PARMETROS TCNICOS E OPERACIONAIS DO VECULO
01 - Vida til do Veculo (meses)
02 - Taxa de Reposio do Valor do Veculo
03 - Taxa Anual de Remunerao do Capital (veculo e equip.)
04 - Taxa sobre peas, acessrios e manuteno (veculo e equip.)
05 - Vida til do Pneu (km)
06 - Quantidade de Pneus do Veculo
07 - Coeficiente de Perda de Pneu Novo
08 - Quilometragem Mdia Mensal Percorrida
09 - Rendimento do Combustvel (km/litro)
10 - Capacidade de leo do Crter (litro)
11 - Reposio de leo do Crter antes da Prxima Troca (litro)
12 - Quilometragem de Troca de leo do Crter
13 - Capacidade de leo do Diferencial, Cmbio e Direo (litro)
13.1 - Capacidade de leo do Diferencial (litro)
13.2 - Capacidade de leo da direo (litro)
13.3 - Capacidade de leo do Cmbio (litro)
14 - Quilometragem de Troca de leo do Diferencial
15 - Quilometragem de Lavagem do Veculo
16 - Nmero de Veculos Atendido por Mecnico
17 - Nmero de ajudantes por Veculo
e - PARMETROS TRIBUTRIOS
01 - Encargos Sociais sobre a Folha de Salrios
02 - I.O.F. sobre Seguros
03 - PIS
04 - COFINS
f - OUTROS PARMETROS PARA O CLCULO DA TARIFA
01 - Horas Trabalhadas
02 - Tempo de Carga/Espera/Descarga
03 - Capacidade Mdia de Carga Efetiva

04 - Tonelagem Expedida
05 - Velocidade Mdia
II - QUADRO RESUMO DOS CUSTOS FIXOS E VARIVEIS
A - CUSTOS FIXOS MENSAIS
(a + b + c + d + e + f + g)
a - Remunerao do Capital
b - Salrio de Motorista
c - Salrio de Ajudante
d - Salrio de Oficina
e - Reposio do veculo
f - Licenciamento + vistoria de Tacgrafo
g - Seguro
h- Crditos de impostos
B - CUSTOS VARIVEIS POR KM
(a + b + c + d + e + f)
a - Manuteno
b - Combustvel
c - Lubrificantes
d - Lavagem e Lubrificao
e - Pneus
f- Crditos de impostos
III - CLCULO DOS CUSTOS FIXOS MENSAIS
a - REMUNERAO DO CAPITAL
(a + b + c + d + e + f + g + h)
[ ( 1 + 2 + 3 ) x 4 ] : 12 meses
01 - Valor do Veiculo
02 - Rodoar
04 - Taxa Anual de Remunerao do Capital
b - SALRIO DE MOTORISTA
( 1 + 2 ) x ( um + 3 )
01 - Salrio de Motorista
02 - Participao nos Lucros
03 - Encargos Sociais
c - SALRIO DO MECNICO
(( 1 + 2 ) x ( um + 3 ))/4
01 - Salrio de Mecnico
04 - Nmero de Veculos Atendidos por Mecnico
c - SALRIO DO AJUDANTE
(( 1 + 2 ) x ( um + 3 ))/4
01 - Salrio de Ajudante
d - REPOSIO DO CAVALO MECNICO
{ [1 - ( 2 x 3 ) + 4 ] x 5 } : 6
02 - Quantidade de Pneus
03 - Valor do Pneu
04 - Rodoar
05 - Taxa de Reposio do veculo
06 - Vida til do Veculo (em meses)
e- LICENCIAMENTO
(1 + 2 + 3) : 12 meses
01 - DPVAT
02 - IPVA
03 - Taxa de Licenciamento
f - SEGURO
[1 + 2 + 3 + ( 4 : 12 meses ) ] x (um + 5)
01 - Seguro do Veculo (mensal)
02 - Seguro do Equipamento (mensal)
03 - Seguro de Resp. Civil Facultativa (mensal)
04 - Custo de Aplice
05 - IOF
g - CRDITOS DE IMPOSTOS
- 1 x (2 + 3)
01 - Gastos que incluem impostos creditveis

02 - Alquota PIS
03 - Alquota Cofins
IV - CLCULO DOS CUSTOS VARIVEIS POR KM
(a + b + c + d + e + f)
a - MANUTENO
(( 1 + 2 + 3 ) x 4) / 5
01 - Valor do Veculo s/pneus

03 - Valor do Equipamento
04 - Taxa sobre Peas, Acessrios e Manuteno
05 - Quilometragem percorrida mensalmente
b - COMBUSTVEL
1:2
01 - Preo do Combustvel, por litro

c - LUBRIFICANTES
{ [ 1 x (2 + 3) ] : 4 } + [ ( 5 x 6 ) : 7 ]
01 - Preo do leo do Crter, por litro

02 - Capacidade de leo do Crter
03 - Reposio de leo do Crter antes da Prxima Troca
05 - Preo do leo de Cmbio/Diferencial, por litro
06 - Capacidade de leo do Diferencial
d - LAVAGEM E LUBRIFICAO
1:2
01 - Preo de Lavagem e Lubrificao do Veculo

e - PNEUS
{ [ ( 1 x 3 ) x ( um + 5 ) ] + ( 2 x 3 x 4 ) } : 6

03 - Quantidade de Pneus (Veculo)
04 - Quantidade de Recapagens (Veculo)
06 - Quilometragem de Vida til do Pneu
f - CRDITOS DE IMPOSTOS
- 1 x (2 + 3)

02 - Alquota PIS
03 - Alquota Cofins
VI - CLCULO DAS PARCELAS DO SEGURO

a - SEGURO DO CASCO DO VECULO
01 - Importncia Segurada
2 : 12 meses
i + ii
i. Valor do Veculo
ii. Rodoar
02 - Prmio do Veculo
b - SEGURO DO EQUIPAMENTO
2 : 12 meses
i .Valor do Equipamento
02 - Prmio do Equipamento
c - SEGURO DE RESPONSABILIDADE CIVIL FACULTATIVA
( 1 + 2 ) : 12 meses
01 - SRCF - Danos Materiais (R$)

02 - SRCF - Danos Pessoais (R$)
d - COEFICIENTES DE SEGUROS DOS CASCOS
Prmio sobre a Importncia Segurada (IS) do Veculo

Prmio sobre a Importncia Segurada (IS) do Equipamento
e - COEFICIENTES DE SEGURO DE RESPONSABILIDADE CIVIL FACULTATIVA

g - CUSTO DA APLICE
Custo de Aplice de Seguro (R$)
PORTE DE CARGAS E LOGSTICA - NTC
AIS E PESQUISAS ECONMICAS - DECOPE

DA CARGA LOTAO
RIO - CUSTO-PESO
4.7950
1.7400
1.9650
16.3946
ANO: 2008
54,825.00
41,466.00 TABELA FIPE/USP DO MS
018065-3
7,500.00
0.00
456.25
250.50
456.25
2.0120
15.13
17.99
60.00
1,381.62
2,304.44
1,402.10
2,305.44
901.81
2,306.44
1,096.50
59.64
85.00
105.68
54,825.00
7,500.00
4,497.44
458.46
60.00
48
24.37%
13.20%
1.00%
70,000
5
7.00%
1,500
7.50
5.7
2.00
10,000
4.2
1.0
1.0
2.2
120,000
1,500
7
1
A
A
A
A
99.18%
7.38%
1.65%
7.60%
220.00 A
1.00 A
1.53 ton.
0 A
58.75 A
6,580.09
685.58
2,801.70
1,846.01
406.07
269.05
112.24
484.34
(24.89)
0.7210
0.4033
0.2683
0.0123
0.0400
0.0707
(0.0735)
4,734.08
685.58
54,825.00
0.00
7,500.00
13.2%
2,801.70
1,381.62
25.00
99.18%
300.00 PLR/Junho/09
406.07
1,402.10
25.00
99.18%
7
300.00 PLR/Junho/09
1,846.01
901.81
25.00
99.18%
1
300.00 PLR/Junho/09
269.05
54,825.00
4
456.25
0.00
24%
48
112.24
105.68
1,096.50
59.64
85.00
484.34
374.79
38.21
33.06
60.00
7.38%
-24.89
269.05
1.65%
7.60%
0.7210
0.4033
53,000.01
0.00
7,500.00
1.0%
1,500.00
0.27
0.2683
2.0120
7.5000
0.0123
15.13
5.70
2.00
10,000
17.99
4.20
120,000
0.0400
60.00
1,500
0.0707
456.25
250.50
5
2
7.00%
70,000
-0.0735
0.7945
1.65%
7.60%
374.79
54,825.00
54,825.00
0.00
4,497.44
38.21
7,500.00
7,500.00
458.46
33.06
252.23
144.45
396.67
0.0820
0.0611280
0.0040470
0.0023176
60.00
ASSSOCIAO NACIONAL DO TRANSPORTE RODOVIRIO DE CARGAS E LOGSTICA

Departamento de Custos Operacionais e Pesquisas Econmicas - DECOPE
Planilha de Custos Operacionais de Transporte
MS:
NATUREZA DA OPERAO:
TIPO DE CARGA:
TIPO DE VECULO:
EQUIPAMENTO:
CAPACIDADE NOMINAL DE CARGA (TON):
NDICE DE APROVEITAMENTO:
CAPACIDADE EFETIVA DE CARGA (TON):
CUSTO FIXO MENSAL:
CUSTO VARIVEL/KM:
HORAS TRABALHADAS/MS
VELOCIDADE COMERCIAL (KM/H):
TEMPO CARGA/DESCARGA (HS)
TAXA DE LUCRO (%):
CUSTO DA HORA PARADA (R$)
30/4/11
COLETA/ENTREGA
FRACIONADA
KIA BONGO
BA DURALUMNIO
1.5
0.90
1.38
6,580.09
0.7210
220.00
47.00
2.00
0.00
29.9095
Percurso em (km)
Vgs/ms
KM
RODADO/MS
CF/VIAGEM
50
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
1,000
1,100
1,200
1,300
1,400
1,500
71.81
53.30
42.38
35.17
30.06
26.24
23.29
20.93
19.01
17.41
16.06
14.90
13.90
13.02
12.25
11.57
10.95
10.40
9.90
9.45
8.66
7.99
7.42
6.92
6.49
3,590
5,330
6,357
7,034
7,515
7,873
8,151
8,372
8,553
8,704
8,831
8,939
9,034
9,116
9,188
9,253
9,310
9,362
9,409
9,452
9,526
9,589
9,643
9,689
9,730
91.64
123.46
155.27
187.09
218.91
250.73
282.55
314.37
346.19
378.01
409.82
441.64
473.46
505.28
537.10
568.92
600.74
632.55
664.37
696.19
759.83
823.47
887.10
950.74
1,014.38
1,600
1,700
1,800
1,900
2,000
2,200
2,400
2,600
2,800
3,000
3,200
3,400
3,600
3,800
4,000
4,200
4,400
4,600
4,800
5,000
5,200
5,400
5,600
5,800
6,000
6.10
5.76
5.46
5.19
4.94
4.51
4.15
3.84
3.57
3.34
3.14
2.96
2.80
2.66
2.53
2.41
2.30
2.20
2.11
2.03
1.95
1.88
1.82
1.75
1.70
9,766
9,798
9,827
9,853
9,876
9,916
9,950
9,979
10,004
10,026
10,045
10,062
10,077
10,090
10,103
10,114
10,124
10,133
10,141
10,149
10,156
10,163
10,169
10,175
10,181
1,078.02
1,141.65
1,205.29
1,268.93
1,332.56
1,459.84
1,587.11
1,714.39
1,841.66
1,968.94
2,096.21
2,223.49
2,350.76
2,478.04
2,605.31
2,732.58
2,859.86
2,987.13
3,114.41
3,241.68
3,368.96
3,496.23
3,623.51
3,750.78
3,878.06
RIO DE CARGAS E LOGSTICA
as Econmicas - DECOPE
ransporte
TOTAL POR
CV/VIAGEM
VIAGEM
KM
36.05
72.10
108.16
144.21
180.26
216.31
252.36
288.42
324.47
360.52
396.57
432.62
468.68
504.73
540.78
576.83
612.88
648.94
684.99
721.04
793.14
865.25
937.35
1009.46
1081.56
127.69
195.56
263.43
331.30
399.17
467.04
534.91
602.78
670.65
738.53
806.40
874.27
942.14
1,010.01
1,077.88
1,145.75
1,213.62
1,281.49
1,349.36
1,417.23
1,552.97
1,688.71
1,824.46
1,960.20
2,095.94
2.55
1.96
1.76
1.66
1.60
1.56
1.53
1.51
1.49
1.48
1.47
1.46
1.45
1.44
1.44
1.43
1.43
1.42
1.42
1.42
1.41
1.41
1.40
1.40
1.40
TONELADA
92.73
142.02
191.31
240.60
289.89
339.17
388.46
437.75
487.04
536.33
585.62
634.91
684.20
733.48
782.77
832.06
881.35
930.64
979.93
1,029.22
1,127.79
1,226.37
1,324.95
1,423.53
1,522.10
1153.66
1225.77
1297.87
1369.98
1442.08
1586.29
1730.50
1874.70
2018.91
2163.12
2307.33
2451.54
2595.74
2739.95
2884.16
3028.37
3172.58
3316.78
3460.99
3605.20
3749.41
3893.62
4037.82
4182.03
4326.24
2,231.68
2,367.42
2,503.16
2,638.90
2,774.64
3,046.13
3,317.61
3,589.09
3,860.58
4,132.06
4,403.54
4,675.02
4,946.51
5,217.99
5,489.47
5,760.95
6,032.44
6,303.92
6,575.40
6,846.88
7,118.37
7,389.85
7,661.33
7,932.81
8,204.30
1.39
1.39
1.39
1.39
1.39
1.38
1.38
1.38
1.38
1.38
1.38
1.38
1.37
1.37
1.37
1.37
1.37
1.37
1.37
1.37
1.37
1.37
1.37
1.37
1.37
1,620.68
1,719.26
1,817.84
1,916.42
2,014.99
2,212.15
2,409.30
2,606.46
2,803.61
3,000.77
3,197.92
3,395.08
3,592.23
3,789.39
3,986.54
4,183.70
4,380.85
4,578.01
4,775.16
4,972.32
5,169.47
5,366.63
5,563.78
5,760.94
5,958.09
ASSOCIAO NACIONAL DO TRANSPORTE DE CARGAS E LO
DEPARTAMENTO DE CUSTOS OPERACIONAIS E PESQUISAS ECONMICA

CUSTOS APURADOS AT:
30/04/11
TIPO DE CARGA:
FRACIONADA
TIPO DE VECULO:
HYUNDAI HR
BA DURALUMNIO
1.8660
1,500
Ton.
LARGURA:
ALTURA
Km

(Valores em R$)
1.2 - Valor do Veculo - HR 2.5 TCI DIESEL (RS/RD)
13 - Salrio do Ajudante
b - OUTRAS COTAES
COMPRIMENTO:
113.8181
KG POR METRO CBICO:

KM/MS:
MEDIDAS EQUIPTO.:
(Valores em R$)
01 - I.P.V.A.
04 - DPVAT
M :

03 - PIS
04 - COFINS

(a + b + c + d + e + f + g)
e - Reposio do veculo
f - Licenciamento + Vistoria de Tacgrafo
g - Seguro
(a + b + c + d + e + f)
a - Manuteno
b - Combustvel
c - Lubrificantes
e - Pneus
(a + b + c + d + e + f + g + h)
[ ( 1 + 2 + 3 ) x 4 ] : 12 meses
02 - Rodoar
( 1 + 2 ) x ( um + 3 )
(( 1 + 2 ) x ( um + 3 ))/4
c - SALRIO DO AJUDANTE
(( 1 + 2 ) x ( um + 3 ))/4
01 - Salrio de Ajudante
{ [1 - ( 2 x 3 ) + 4 ] x 5 } : 6
03 - Valor do Pneu
04 - Rodoar
e- LICENCIAMENTO
(1 + 2 + 3) : 12 meses
01 - DPVAT
02 - IPVA
f - SEGURO
[1 + 2 + 3 + ( 4 : 12 meses ) ] x (um + 5)
05 - IOF
- 1 x (2 + 3)

02 - Alquota PIS
03 - Alquota Cofins
(a + b + c + d + e + f)
a - MANUTENO
(( 1 + 2 + 3 ) x 4) / 5

b - COMBUSTVEL
1:2

c - LUBRIFICANTES
{ [ 1 x (2 + 3) ] : 4 } + [ ( 5 x 6 ) : 7 ]

1:2

e - PNEUS
{ [ ( 1 x 3 ) x ( um + 5 ) ] + ( 2 x 3 x 4 ) } : 6

- 1 x (2 + 3)

02 - Alquota PIS
03 - Alquota Cofins

2 : 12 meses
i + ii
i. Valor do Veculo
ii. Rodoar
2 : 12 meses
( 1 + 2 ) : 12 meses



g - CUSTO DA APLICE
PORTE DE CARGAS E LOGSTICA - NTC
AIS E PESQUISAS ECONMICAS - DECOPE

DA CARGA LOTAO
RIO - CUSTO-PESO
4.7950
1.7400
1.9650
16.3946
ANO: 2005
58,000.00
015065-7
7,500.00
0.00
456.25
250.50
456.25
2.0120
15.13
17.99
60.00
1,381.62
2,304.44
1,402.10
2,305.44
901.81
2,306.44
1,160.00
59.64
85.00
105.68
58,000.00
7,500.00
4,757.90
458.46
60.00
60
40.26%
13.20%
1.00%
70,000
5
7.00%
1,500
7.50
5.4
2.00
10,000
2.8
0.0
0.8
2.0
120,000
1,500
7
1
A
A
A
A
99.18%
7.38%
1.65%
7.60%
220.00 A
1.00 A
1.87 ton.
0 A
58.75 A
6,743.29
720.50
2,801.70
1,846.01
406.07
376.89
117.53
509.45
(34.86)
0.7396
0.4245
0.2683
0.0116
0.0400
0.0707
(0.0754)
4,897.28
720.50
58,000.00
0.00
7,500.00
13.2%
2,801.70
1,381.62
25.00
99.18%
300.00 PLR/Junho/09
406.07
1,402.10
25.00
99.18%
7
300.00 PLR/Junho/09
1,846.01
901.81
25.00
99.18%
1
300.00 PLR/Junho/09
376.89
58,000.00
4
456.25
0.00
40%
60
117.53
105.68
1,160.00
59.64
85.00
509.45
396.49
38.21
34.74
60.00
7.38%
-34.86
376.89
1.65%
7.60%
0.7396
0.4245
56,175.01
0.00
7,500.00
1.0%
1,500.00
0.27
0.2683
2.0120
7.5000
0.0116
15.13
5.40
2.00
10,000
17.99
2.80
120,000
0.0400
60.00
1,500
0.0707
456.25
250.50
5
2
7.00%
70,000
-0.0754
0.8150
1.65%
7.60%
396.49
58,000.00
58,000.00
0.00
4,757.90
38.21
7,500.00
7,500.00
458.46
34.74
265.08
151.80
416.88
0.0820
0.0611280
0.0040470
0.0023176
60.00

MS:
NATUREZA DA OPERAO:
TIPO DE CARGA:
TIPO DE VECULO:
EQUIPAMENTO:
CUSTO FIXO MENSAL:
CUSTO VARIVEL/KM:
TAXA DE LUCRO (%):
30/4/11
COLETA/ENTREGA
FRACIONADA
HYUNDAI HR
BA DURALUMNIO
1.9
0.90
1.68
6,743.29
0.7396
220.00
47.00
2.00
0.00
30.6513
Percurso em (km)
Vgs/ms
KM
RODADO/MS
CF/VIAGEM
50
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
1,000
1,100
1,200
1,300
1,400
1,500
71.81
53.30
42.38
35.17
30.06
26.24
23.29
20.93
19.01
17.41
16.06
14.90
13.90
13.02
12.25
11.57
10.95
10.40
9.90
9.45
8.66
7.99
7.42
6.92
6.49
3,590
5,330
6,357
7,034
7,515
7,873
8,151
8,372
8,553
8,704
8,831
8,939
9,034
9,116
9,188
9,253
9,310
9,362
9,409
9,452
9,526
9,589
9,643
9,689
9,730
93.91
126.52
159.13
191.73
224.34
256.95
289.56
322.16
354.77
387.38
419.99
452.60
485.20
517.81
550.42
583.03
615.64
648.24
680.85
713.46
778.67
843.89
909.11
974.32
1,039.54
1,600
1,700
1,800
1,900
2,000
2,200
2,400
2,600
2,800
3,000
3,200
3,400
3,600
3,800
4,000
4,200
4,400
4,600
4,800
5,000
5,200
5,400
5,600
5,800
6,000
6.10
5.76
5.46
5.19
4.94
4.51
4.15
3.84
3.57
3.34
3.14
2.96
2.80
2.66
2.53
2.41
2.30
2.20
2.11
2.03
1.95
1.88
1.82
1.75
1.70
9,766
9,798
9,827
9,853
9,876
9,916
9,950
9,979
10,004
10,026
10,045
10,062
10,077
10,090
10,103
10,114
10,124
10,133
10,141
10,149
10,156
10,163
10,169
10,175
10,181
1,104.75
1,169.97
1,235.18
1,300.40
1,365.61
1,496.05
1,626.48
1,756.91
1,887.34
2,017.77
2,148.20
2,278.63
2,409.06
2,539.49
2,669.93
2,800.36
2,930.79
3,061.22
3,191.65
3,322.08
3,452.51
3,582.94
3,713.38
3,843.81
3,974.24
RIO DE CARGAS E LOGSTICA
as Econmicas - DECOPE
ransporte
TOTAL POR
CV/VIAGEM
VIAGEM
KM
36.98
73.96
110.95
147.93
184.91
221.89
258.88
295.86
332.84
369.82
406.81
443.79
480.77
517.75
554.73
591.72
628.70
665.68
702.66
739.65
813.61
887.58
961.54
1035.51
1109.47
130.89
200.48
270.07
339.66
409.25
478.84
548.43
618.02
687.61
757.20
826.79
896.38
965.97
1,035.56
1,105.15
1,174.74
1,244.33
1,313.92
1,383.51
1,453.11
1,592.29
1,731.47
1,870.65
2,009.83
2,149.01
2.62
2.00
1.80
1.70
1.64
1.60
1.57
1.55
1.53
1.51
1.50
1.49
1.49
1.48
1.47
1.47
1.46
1.46
1.46
1.45
1.45
1.44
1.44
1.44
1.43
TONELADA
77.94
119.38
160.82
202.25
243.69
285.13
326.57
368.00
409.44
450.88
492.32
533.75
575.19
616.63
658.07
699.50
740.94
782.38
823.82
865.25
948.13
1,031.00
1,113.88
1,196.75
1,279.63
1183.43
1257.40
1331.36
1405.33
1479.29
1627.22
1775.15
1923.08
2071.01
2218.94
2366.87
2514.80
2662.73
2810.66
2958.59
3106.52
3254.45
3402.37
3550.30
3698.23
3846.16
3994.09
4142.02
4289.95
4437.88
2,288.19
2,427.37
2,566.55
2,705.73
2,844.91
3,123.27
3,401.63
3,679.99
3,958.35
4,236.71
4,515.07
4,793.43
5,071.79
5,350.15
5,628.51
5,906.87
6,185.23
6,463.59
6,741.95
7,020.31
7,298.68
7,577.04
7,855.40
8,133.76
8,412.12
1.43
1.43
1.43
1.42
1.42
1.42
1.42
1.42
1.41
1.41
1.41
1.41
1.41
1.41
1.41
1.41
1.41
1.41
1.40
1.40
1.40
1.40
1.40
1.40
1.40
1,362.50
1,445.38
1,528.25
1,611.13
1,694.00
1,859.75
2,025.50
2,191.25
2,357.00
2,522.75
2,688.50
2,854.25
3,020.00
3,185.75
3,351.50
3,517.25
3,683.00
3,848.75
4,014.50
4,180.25
4,346.00
4,511.75
4,677.50
4,843.25
5,009.00
PLANILHA DE CUSTOS DOS VECULOS MAIS UTILIZADOS

VW 15.180
TRUCK BA
DURALUMNIO
VW 17.250
TRUCK BA
DURALUMNIO
MB ATEGO 1315
TRUCK BA
DURALUMNIO
MBL 1620
TRUCK BA
DURALUMNIO
MB LS 1630/45
S.
REBOQUE
2
EIXOS CARROCERIA
ABERTA
MB LS 1630/45
S.
REBOQUE
2
EIXOS BA
DURALUMNIO
MB AXOR 2040
C/ S.REBOQUE
3 EIXOS BA
DURALUMNIO
FORD CARGO 1722

C/ S.REBOQUE 3
EIXOS BA
DURALUMNIO
SCANIA G420 LA
6X4 H2 BITREN
GRANELEIRO
SCANIA G380 LA
6X2 H2 BITREN
GRANELEIRO
SCANIA G380 LA
6X2 H2
S.REBOQUE
3 EIXOS
GRANELEIRO
SCANIA G380 LA
4X2 H2
S.REBOQUE
3 EIXOS
CARROCERIA
ABERTA
8,712
8,712
8,712
8,712
10,000
10,000
10,000
10,000
CUSTOS APURADOS EM:
30/4/11
Quilometragem Mensal
CUSTOS FIXOS MENSAIS
FIAT FIORINO
FURGO
KOMBI FURGO
TOTAL FLEX
FIAT DUCATO
MAXI CARGO
FURGO
DAILY FURGO
LONGO TETO
ALTO
MB SPRINTER
311 D
1,500
1,500
1,500
1,500
1,500
4,322.23
4,477.78
5,524.36
5,882.08
5,867.38
HYUNDAI HR
KIA BONGO
MB ACELLO 715 C
BA
DURALUMNIO
MBL 710 BA
DURALUMNIO
1,500
1,500
3,000
3,000
8,589.30
MB ATEGO 1315 VW 13.180 TOCO

TOCO BA
BA
DURALUMNIO
DURALUMNIO
10,000
10,000
10,000
11,000
8,426.10
6,449.66
6,053.91
8,712
7,221.00
8,712
7,334.77
7,919.79
9,513.74
7,899.88
8,626.86
11,527.89
12,079.53
13,068.21
10,091.66
16,139.86
15,221.99
14,408.60
13,817.31
427.27
490.05
920.7880
1,076.21
1,064.75
720.50
685.58
1,358.72
1,237.83
1,774.76
1,739.47
1,988.37
2,629.88
2,036.43
2,366.97
3,182.92
3,431.15
3,981.82
2,567.42
5,185.86
4,830.12
4,466.33
4,157.67
2,801.70
2,801.70
2,801.7044
2,801.70
2,801.70
2,801.70
2,801.70
2,801.70
2,801.70
2,801.70
2,801.70
2,801.70
2,801.70
2,801.70
2,801.70
3,486.97
3,486.97
3,486.97
3,486.97
3,486.97
3,486.97
3,486.97
3,486.97
0.00
0.00
0.00
0.00
0.00
1,846.01
1,846.01
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
473.75
473.75
568.5012
568.50
568.50
1,846.01
1,846.01
568.50
568.50
710.63
710.63
710.63
710.63
710.63
710.63
947.50
947.50
947.50
947.50
947.50
947.50
947.50
947.50
e - Reposio do Veculo
243.84
285.84
446.8201
520.64
528.04
406.07
406.07
567.67
375.73
393.38
590.02
709.91
1,166.25
586.38
719.92
1,092.69
1,092.69
1,070.06
646.56
1,947.40
1,654.41
1,654.41
1,646.92
g - Reposio do Equipamento
h - Licenciamento
i - Seguro
0.00
140.16
140.16
178.61
186.45
186.45
186.45
454.24
638.38
638.38
638.38
760.92
760.92
491.06
0.00
0.00
0.00
0.00
0.00
376.89
269.05
92.75
92.75
85.60
95.11
160.3733
183.92
182.19
117.53
112.24
160.24
146.50
200.25
196.24
218.50
290.19
222.76
260.32
316.59
316.59
379.16
218.44
501.64
461.22
456.25
427.36
312.62
357.76
667.5062
779.27
771.03
509.45
484.34
961.16
874.23
1,249.47
1,224.09
1,394.26
1,853.77
1,427.02
1,664.71
2,190.07
2,326.36
2,722.34
1,705.25
3,560.08
3,304.26
3,104.53
2,891.01
454.24
j- Crditos de impostos
(22.56)
(26.44)
(41.3309)
(48.16)
(48.84)
(34.86)
(24.89)
(61.09)
(43.33)
(49.35)
(67.54)
(82.19)
(125.12)
(71.49)
(83.84)
(143.09)
(160.12)
(158.03)
(118.86)
(250.52)
(223.42)
(198.46)
(194.36)
CUSTOS VARIVEIS POR KM
0.5567
0.6445
0.8578
0.9471
0.9385
0.7396
0.7210
0.7808
0.7477
0.7904
0.7456
0.8377
0.9147
0.8369
0.8679
1.1722
1.1927
1.2687
1.1472
1.6899
1.6605
1.5524
1.4534
a - Manuteno
0.2497
0.2830
0.5442
0.6382
0.6331
0.4245
0.4033
0.3927
0.3561
0.1703
0.1666
0.1898
0.2568
0.1948
0.2293
0.2794
0.3019
0.3520
0.2234
0.4548
0.4225
0.3894
0.3345
b - Combustvel
0.2890
0.3400
0.3095
0.3095
0.3095
0.2683
0.2683
0.3658
0.3658
0.5527
0.5030
0.5527
0.5527
0.5527
0.5527
0.7738
0.7738
0.7738
0.7738
1.0589
1.0589
1.0060
0.8383
c - Lubrificantes
0.0082
0.0071
0.0117
0.0157
0.0167
0.0116
0.0123
0.0180
0.0182
0.0352
0.0393
0.0411
0.0589
0.0352
0.0349
0.0278
0.0278
0.0283
0.0230
0.0382
0.0382
0.0382
0.0382
0.0400
0.0400
0.0400
0.0400
0.0400
0.0400
0.0400
0.0408
0.0408
0.0306
0.0306
0.0455
0.0455
0.0455
0.0455
0.0780
0.0780
0.0780
0.0780
0.0780
0.0780
0.0780
0.0780
e - Pneus
0.0266
0.0400
0.0398
0.0402
0.0349
0.0707
0.0707
0.0431
0.0431
0.0821
0.0821
0.0939
0.0939
0.0939
0.0939
0.1327
0.1327
0.1658
0.1658
0.2321
0.2321
0.1990
0.1658
(0.0567)
(0.0657)
(0.0874)
(0.0965)
(0.0957)
(0.0754)
(0.0735)
(0.0796)
(0.0762)
(0.0806)
(0.0760)
(0.0854)
(0.0932)
(0.0853)
(0.0885)
(0.1195)
(0.1216)
(0.1293)
(0.1169)
(0.1722)
(0.1693)
(0.1582)
(0.0015)
Custo por dia parado (30 dias, sem administrao)
144.0744
149.2593
184.1454
196.0694
195.5792
286.3101
280.8702
214.9886
201.7970
240.7000
244.4923
263.9931
317.1248
263.3292
287.5619
384.2630
402.6508
435.6071
336.3888
537.9952
507.3995
480.2865
460.5772
Custo por dia parado (24 dias, sem administrao)
180.0930
186.5741
230.1818
245.0868
244.4740
357.8876
351.0877
268.7357
252.2463
300.8750
305.6153
329.9914
396.4059
329.1615
359.4524
480.3288
503.3136
544.5088
420.4860
672.4940
634.2494
600.3581
575.7214
19.6465
20.3535
25.1107
26.7367
26.6699
39.0423
38.3005
29.3166
27.5178
32.8227
33.3399
35.9991
43.2443
35.9085
39.2130
52.3995
54.9069
59.4010
45.8712
73.3630
69.1908
65.4936
62.8060
Custo por hora parada (220 h/ms, sem administrao)

DIAS CORRIDOS/MS:
30
DIAS
DIAS TEIS/MS:
24
DIAS
Fonte: Departamento de Custos Operacionais e Pesquisas Econmicas - DECOPE/NTC

No clculo dos custos operacionais diretos, a quilometragem usada apenas no tem Peas, Acessrios e Materiais de Manuteno
SCANIA G380 LA
4X2 H2
S.REBOQUE
3 EIXOS BA
DURALUMNIO
VOLVO FH 400
4X2 S.REBOQUE
3 EIXOS
CARROCERIA
ABERTA
VOLVO FH 400
4X2 S.REBOQUE
3 EIXOS BA
DURALUMNIO
10,000
10,000
10,000
14,368.95
13,803.53
14,355.17
4,405.90
4,216.12
4,464.36
3,486.97
3,486.97
3,486.97
0.00
0.00
947.50
947.50
947.50
1,646.92
1,513.68
1,513.68
638.38
454.24
0.00
638.38
427.36
434.00
434.00
3,027.30
2,933.05
3,069.34
(211.39)
(182.03)
(199.07)
1.3712
1.3568
1.3759
0.3906
0.3733
0.3959
0.8383
0.8383
0.8383
0.0382
0.0397
0.0381
0.0780
0.0780
0.0780
0.1658
0.1658
0.1658
(0.1398)
(0.1383)
(0.1402)
478.9650
460.1178
478.5056
598.7062
575.1472
598.1320
65.3134
62.7433
65.2508
ASSOCIAO NACIONAL DO TRANSPORTE DE CARGAS E LOGST
DEPARTAMENTO DE CUSTOS OPERACIONAIS E PESQUISAS ECONMICAS - DE

CUSTOS APURADOS AT:
30/04/11
TIPO DE CARGA:
LOTAO
TIPO DE VECULO:
VOLVO FH 400 T - 4X2
SEMI-REBOQUE BA DURALUMNIO C/ 3 EIXOS
DIMENSO DO EQUIPAMENTO:
14,6 X 2,72 X 2,60
25.0000
TONELADAS
KG POR METRO CBICO:
242.13
KM/MS:
10,000
Km
M:
103.25

(Valores em R$)
01 - Valor do Cavalo Mecnico

1.2 - Valor do Cavalo Mecnico - VOLVO NH 12 380 - 4X2
02 - Valor do Semi-Reboque Ba Duralumnio
b - OUTRAS COTAES
(Valores em R$)
01 - I.P.V.A.
04 - DPVAT

01 - Importncia Segurada (IS) para Seguro do Cavalo Mecnico (R$)
02 - Importncia Segurada (IS) para Seguro do Semi-Reboque (R$)
03 - Prmio sobre a Importncia Segurada (IS) do Cavalo Mecnico
04 - Prmio sobre a Importncia Segurada (IS) do Semi-Reboque
01 - Vida til do Cavalo Mecnico (meses)
02 - Vida til do Semi-Reboque (meses)
04 - Taxa de Reposio do Valor do Semi-Reboque
07 - Quantidade de Pneus por Cavalo Mecnico
08 - Quantidade de Pneus por Semi-Reboque
03 - PIS
04 - COFINS
(a + b + c + d + e + f + g)
c - Salrio de Oficina
d - Reposio do Cavalo Mecnico
e - Reposio do Semi-Reboque
f - Licenciamento + Vistoria Tacgrafo
g - Seguro
(a + b + c + d + e + f)
a - Manuteno
b - Combustvel
c - Lubrificantes
e - Pneus
(a + b + c + d + e + f + g + h)
[ ( 1 + 2 + 3 ) x 4 ] : 12 meses

02 - Rodoar
03 - Valor do Semi-Reboque
( 1 + 2 ) x ( um + 3 )
(( 1 + 2 ) x ( um + 3 ))/4
{ [1 - ( 2 x 3 ) + 4 ] x 5 } : 6

03 - Valor do Pneu
04 - Rodoar
05 - Taxa de Reposio do Cavalo Mecnico
06 - Vida til do Cavalo Mecnico (em meses)
e - REPOSIO DO SEMI-REBOQUE
(1x2)/5
01 - Valor do Semi-Reboque s/pneus

02 - Taxa de Reposio do Semi-Reboque
03 - Vida til do Semi-Reboque (em meses)
f - LICENCIAMENTO
(1 + 2 + 3) : 12 meses
01 - DPVAT
02 - IPVA
g - SEGURO
[1 + 2 + 3 + ( 4 : 12 meses ) ] x (um + 5)
01 - Seguro do Casco do Cavalo Mecnico (mensal)
02 - Seguro do Semi-Reboque (mensal)
05 - IOF
h - CRDITOS DE IMPOSTOS
- 1 x (2 + 3)

02 - Alquota PIS
03 - Alquota Cofins
(a + b + c + d + e + f)
a - MANUTENO
(( 1 + 2 + 3 ) x 4) / 5

03 - Valor do Semi-reboque
b - COMBUSTVEL
1:2

c - LUBRIFICANTES
{ [ 1 x (2 + 3) ] : 4 } + [ ( 5 x 6 ) : 7 ]

1:2

e - PNEUS
{ [ ( 1 x 3 ) x ( um + 5 ) ] + ( 2 x 3 x 4 ) } : 6

- 1 x (2 + 3)

02 - Alquota PIS
03 - Alquota Cofins

a - SEGURO DO CASCO DO CAVALO MECNICO
2 : 12 meses
i + ii
i. Valor do Cavalo Mecnico

ii. Rodoar
02 - Prmio do Casco do Veculo
b - SEGURO DO SEMI-REBOQUE
2 : 12 meses
i .Valor do semi-reboque
02 - Prmio do semi-reboque
( 1 + 2 ) : 12 meses

Prmio sobre a Importncia Segurada (IS) do Cavalo Mecnico

Prmio sobre a Importncia Segurada (IS) do Semi-Reboque

g - CUSTO DA APLICE
ORTE DE CARGAS E LOGSTICA - NTC
S E PESQUISAS ECONMICAS - DECOPE

DA CARGA LOTAO
RIO - CUSTO-PESO
ANO: 2004
326,534.00
78,233.33
1,083.33
1,662.59
250.50
1,662.59
2.0120
15.13
17.99
312.00
1,725.66
2,304.44
1,402.10
2,305.44
4,898.01
119.28
85.00
105.68
327,617.33
78,233.33
26,875.33
4,782.25
60.00
84
90
40.03%
73.44%
13.20%
1.00%
275,000
7
13
7.00%
10,000
2.40
33
9.00
30,000
50
32
4.5
13.5
53,000
4,000
3
99.18%
7.38%
1.65%
7.60%
A
A
A
A
A
Ficha tcnica Volvo
A
A
220.00
4.00
25.00
0
45.00
A
A
A
A
A
14,355.17
4,464.36
3,486.97
947.50
1,513.68
638.38
434.00
3,069.34
-199.07
1.3759
0.3959
0.8383
0.0381
0.0780
0.1658
-0.1402
14,355.17
4,464.36
326,534.00
1,083.33
78,233.33
13.2%
3,486.97
1,725.66
25.00
99.18%
300.00 PLR/Junho/09
947.50
1,402.10
25.00
99.18%
3
300.00 PLR/Junho/09
1,513.68
326,534.00
6
1,662.59
1,083.33
40%
84
638.38
78,233.33
73%
90
434.00
105.68
4,898.01
119.28
85.00
3,069.34
2,239.61
398.52
215.26
60.00
7.38%
-199.07
2,152.07
1.65%
7.60%
1.3759
0.3959
316,558.46
1,083.33
78,233.33
1.0%
10,000.00
0.8383
2.0120
2.4000
0.0381
15.13
33.00
9.00
30,000
17.99
50.00
53,000
0.0780
312.00
4,000
0.1658
1,662.59
250.50
20
2
7.00%
275,000
-0.1402
1.5162
1.65%
7.60%
2,239.61
327,617.33
326,534.00
1,083.33
26,875.33
398.52
78,233.33
78,233.33
4,782.25
215.26
1,642.46
940.60
2,583.07
0.0820
0.0611280
0.0040470
0.0023176
60.00

MS:
NATUREZA DA OPERAO:
TIPO DE CARGA:
TIPO DE VECULO:
EQUIPAMENTO:
CUSTO FIXO MENSAL:
CUSTO VARIVEL/KM:
TAXA DE LUCRO (%):
Percurso em (km)
50
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
1,000
1,100
1,200
1,300
1,400
1,500
1,600
30/4/11
LOTAO
LOTAO
25.0
0.90
22.50
14,355.17
1.3759
220.00
45.00
4.00
0.00
65.2508
Vgs/ms
43.04
35.36
30.00
26.05
23.02
20.63
18.68
17.07
15.71
14.56
13.56
12.69
11.93
11.25
10.65
10.10
9.61
9.17
8.76
8.39
7.73
7.17
6.69
6.27
5.89
5.56
CF/VIAGEM
333.50
406.00
478.51
551.01
623.51
696.01
768.51
841.01
913.51
986.01
1,058.51
1,131.01
1,203.51
1,276.01
1,348.52
1,421.02
1,493.52
1,566.02
1,638.52
1,711.02
1,856.02
2,001.02
2,146.03
2,291.03
2,436.03
2,581.03
CV/VIAGEM
68.80
137.59
206.39
275.19
343.98
412.78
481.57
550.37
619.17
687.96
756.76
825.56
894.35
963.15
1031.94
1100.74
1169.54
1238.33
1307.13
1375.93
1513.52
1651.11
1788.70
1926.30
2063.89
2201.48
1,700
1,800
1,900
2,000
2,200
2,400
2,600
2,800
3,000
3,200
3,400
3,600
3,800
4,000
4,200
4,400
4,600
4,800
5,000
5,200
5,400
5,600
5,800
6,000
5.27
5.00
4.76
4.54
4.16
3.84
3.56
3.32
3.11
2.93
2.77
2.62
2.49
2.37
2.26
2.16
2.07
1.99
1.91
1.84
1.77
1.71
1.66
1.60
2,726.03
2,871.03
3,016.04
3,161.04
3,451.04
3,741.04
4,031.05
4,321.05
4,611.05
4,901.06
5,191.06
5,481.06
5,771.07
6,061.07
6,351.07
6,641.08
6,931.08
7,221.08
7,511.09
7,801.09
8,091.09
8,381.10
8,671.10
8,961.11
2339.07
2476.67
2614.26
2751.85
3027.04
3302.22
3577.41
3852.59
4127.78
4402.96
4678.15
4953.33
5228.52
5503.71
5778.89
6054.08
6329.26
6604.45
6879.63
7154.82
7430.00
7705.19
7980.37
8255.56
RGAS E LOGSTICA
as - DECOPE
VIAGEM
402.30
543.60
684.89
826.19
967.49
1,108.79
1,250.08
1,391.38
1,532.68
1,673.97
1,815.27
1,956.57
2,097.87
2,239.16
2,380.46
2,521.76
2,663.05
2,804.35
2,945.65
3,086.95
3,369.54
3,652.14
3,934.73
4,217.32
4,499.92
4,782.51
TOTAL POR
KM
8.05
5.44
4.57
4.13
3.87
3.70
3.57
3.48
3.41
3.35
3.30
3.26
3.23
3.20
3.17
3.15
3.13
3.12
3.10
3.09
3.06
3.04
3.03
3.01
3.00
2.99
TONELADA
17.88
24.16
30.44
36.72
43.00
49.28
55.56
61.84
68.12
74.40
80.68
86.96
93.24
99.52
105.80
112.08
118.36
124.64
130.92
137.20
149.76
162.32
174.88
187.44
200.00
212.56
5,065.11
5,347.70
5,630.30
5,912.89
6,478.08
7,043.27
7,608.46
8,173.64
8,738.83
9,304.02
9,869.21
10,434.40
10,999.59
11,564.78
12,129.96
12,695.15
13,260.34
13,825.53
14,390.72
14,955.91
15,521.10
16,086.29
16,651.47
17,216.66
2.98
2.97
2.96
2.96
2.94
2.93
2.93
2.92
2.91
2.91
2.90
2.90
2.89
2.89
2.89
2.89
2.88
2.88
2.88
2.88
2.87
2.87
2.87
2.87
225.12
237.68
250.24
262.80
287.91
313.03
338.15
363.27
388.39
413.51
438.63
463.75
488.87
513.99
539.11
564.23
589.35
614.47
639.59
664.71
689.83
714.95
740.07
765.19
ASSOCIAO NACIONAL DO TRANSPORTE DE CARGAS E LOGST
DEPARTAMENTO DE CUSTOS OPERACIONAIS E PESQUISAS ECONMICAS - DE

CUSTOS APURADOS AT:
30/04/11
TIPO DE CARGA:
LOTAO
TIPO DE VECULO:
SEMI-REBOQUE CARROCERIA ABERTA C/ 3 EIXOS
14,6 X 0,55 X 2,60
25.0000
TONELADAS
KG POR METRO CBICO:
0.00
KM/MS:
10,000
Km
M:
20.88

(Valores em R$)

1.2 - Valor do Cavalo Mecnico - VOLVO NH 12 380 - 4X2
02 - Valor do Semi-Reboque Carroceria Aberta
b - OUTRAS COTAES
(Valores em R$)
01 - I.P.V.A.
04 - DPVAT

03 - PIS
04 - COFINS
(a + b + c + d + e + f + g)
g - Seguro
(a + b + c + d + e + f)
a - Manuteno
b - Combustvel
c - Lubrificantes
e - Pneus
(a + b + c + d + e + f + g + h)
[ ( 1 + 2 + 3 ) x 4 ] : 12 meses

02 - Rodoar
( 1 + 2 ) x ( um + 3 )
(( 1 + 2 ) x ( um + 3 ))/4
{ [1 - ( 2 x 3 ) + 4 ] x 5 } : 6

03 - Valor do Pneu
04 - Rodoar
(1x2)/5

f - LICENCIAMENTO
(1 + 2 + 3) : 12 meses
01 - DPVAT
02 - IPVA
g - SEGURO
[1 + 2 + 3 + ( 4 : 12 meses ) ] x (um + 5)
05 - IOF
- 1 x (2 + 3)

02 - Alquota PIS
03 - Alquota Cofins
(a + b + c + d + e + f)
a - MANUTENO
(( 1 + 2 + 3 ) x 4) / 5

b - COMBUSTVEL
1:2

c - LUBRIFICANTES
{ [ 1 x (2 + 3) ] : 4 } + [ ( 5 x 6 ) : 7 ]

1:2

e - PNEUS
{ [ ( 1 x 3 ) x ( um + 5 ) ] + ( 2 x 3 x 4 ) } : 6

- 1 x (2 + 3)

02 - Alquota PIS
03 - Alquota Cofins

2 : 12 meses
i + ii

ii. Rodoar
2 : 12 meses
( 1 + 2 ) : 12 meses



g - CUSTO DA APLICE
ORTE DE CARGAS E LOGSTICA - NTC
S E PESQUISAS ECONMICAS - DECOPE

DA CARGA LOTAO
RIO - CUSTO-PESO
ANO: 2004
326,534.00
55,666.67
1,083.33
1,662.59
250.50
1,662.59
2.0120
15.13
17.99
312.00
1,725.66
2,304.44
1,402.10
2,305.44
4,898.01
119.28
85.00
105.68
327,617.33
55,666.67
26,875.33
3,402.79
60.00
84
90
40.03%
73.44%
13.20%
1.00%
275,000
7
13
7.00%
10,000
2.40
36
9.00
30,000
50
32
4.5
13.5
53,000
4,000
3
99.18%
7.38%
1.65%
7.60%
A
A
A
A
A
Ficha tcnica Volvo
A
A
220.00
4.00
25.00
0
45.00
A
A
A
A
A
13,803.53
4,216.12
3,486.97
947.50
1,513.68
454.24
434.00
2,933.05
-182.03
1.3568
0.3733
0.8383
0.0397
0.0780
0.1658
-0.1383
13,803.53
4,216.12
326,534.00
1,083.33
55,666.67
13.2%
3,486.97
1,725.66
25.00
99.18%
300.00 PLR/Junho/09
947.50
1,402.10
25.00
99.18%
3
300.00 PLR/Junho/09
1,513.68
326,534.00
6
1,662.59
1,083.33
40%
84
454.24
55,666.67
73%
90
434.00
105.68
4,898.01
119.28
85.00
2,933.05
2,239.61
283.57
203.29
60.00
7.38%
-182.03
1,967.92
1.65%
7.60%
1.3568
0.3733
316,558.46
1,083.33
55,666.67
1.0%
10,000.00
0.8383
2.0120
2.4000
0.0397
15.13
36.00
9.00
30,000
17.99
50.00
53,000
0.0780
312.00
4,000
0.1658
1,662.59
250.50
20
2
7.00%
275,000
-0.1383
1.4951
1.65%
7.60%
2,239.61
327,617.33
326,534.00
1,083.33
26,875.33
283.57
55,666.67
55,666.67
3,402.79
203.29
1,551.14
888.30
2,439.44
0.0820
0.0611280
0.0040470
0.0023176
60.00

MS:
NATUREZA DA OPERAO:
TIPO DE CARGA:
TIPO DE VECULO:
EQUIPAMENTO:
CUSTO FIXO MENSAL:
CUSTO VARIVEL/KM:
TAXA DE LUCRO (%):
Percurso em (km)
50
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
1,000
1,100
1,200
1,300
1,400
1,500
1,600
30/4/11
LOTAO
LOTAO
25.0
0.90
22.50
13,803.53
1.3568
220.00
45.00
4.00
0.00
62.7433
Vgs/ms
43.04
35.36
30.00
26.05
23.02
20.63
18.68
17.07
15.71
14.56
13.56
12.69
11.93
11.25
10.65
10.10
9.61
9.17
8.76
8.39
7.73
7.17
6.69
6.27
5.89
5.56
CF/VIAGEM
320.69
390.40
460.12
529.83
599.55
669.26
738.98
808.69
878.41
948.12
1,017.84
1,087.55
1,157.27
1,226.98
1,296.70
1,366.41
1,436.13
1,505.84
1,575.55
1,645.27
1,784.70
1,924.13
2,063.56
2,202.99
2,342.42
2,481.85
CV/VIAGEM
67.84
135.68
203.52
271.36
339.20
407.05
474.89
542.73
610.57
678.41
746.25
814.09
881.93
949.77
1017.61
1085.46
1153.30
1221.14
1288.98
1356.82
1492.50
1628.18
1763.87
1899.55
2035.23
2170.91
1,700
1,800
1,900
2,000
2,200
2,400
2,600
2,800
3,000
3,200
3,400
3,600
3,800
4,000
4,200
4,400
4,600
4,800
5,000
5,200
5,400
5,600
5,800
6,000
5.27
5.00
4.76
4.54
4.16
3.84
3.56
3.32
3.11
2.93
2.77
2.62
2.49
2.37
2.26
2.16
2.07
1.99
1.91
1.84
1.77
1.71
1.66
1.60
2,621.28
2,760.71
2,900.14
3,039.57
3,318.43
3,597.28
3,876.14
4,155.00
4,433.86
4,712.72
4,991.58
5,270.44
5,549.30
5,828.16
6,107.02
6,385.88
6,664.74
6,943.60
7,222.46
7,501.31
7,780.17
8,059.03
8,337.89
8,616.75
2306.59
2442.28
2577.96
2713.64
2985.00
3256.37
3527.73
3799.10
4070.46
4341.82
4613.19
4884.55
5155.92
5427.28
5698.64
5970.01
6241.37
6512.74
6784.10
7055.46
7326.83
7598.19
7869.56
8140.92
RGAS E LOGSTICA
as - DECOPE
VIAGEM
388.53
526.08
663.64
801.20
938.75
1,076.31
1,213.86
1,351.42
1,488.98
1,626.53
1,764.09
1,901.64
2,039.20
2,176.75
2,314.31
2,451.87
2,589.42
2,726.98
2,864.53
3,002.09
3,277.20
3,552.31
3,827.42
4,102.54
4,377.65
4,652.76
TOTAL POR
KM
7.77
5.26
4.42
4.01
3.76
3.59
3.47
3.38
3.31
3.25
3.21
3.17
3.14
3.11
3.09
3.06
3.05
3.03
3.02
3.00
2.98
2.96
2.94
2.93
2.92
2.91
TONELADA
17.27
23.38
29.50
35.61
41.72
47.84
53.95
60.06
66.18
72.29
78.40
84.52
90.63
96.74
102.86
108.97
115.09
121.20
127.31
133.43
145.65
157.88
170.11
182.33
194.56
206.79
4,927.87
5,202.98
5,478.09
5,753.21
6,303.43
6,853.65
7,403.88
7,954.10
8,504.32
9,054.55
9,604.77
10,154.99
10,705.22
11,255.44
11,805.66
12,355.89
12,906.11
13,456.33
14,006.55
14,556.78
15,107.00
15,657.22
16,207.45
16,757.67
2.90
2.89
2.88
2.88
2.87
2.86
2.85
2.84
2.83
2.83
2.82
2.82
2.82
2.81
2.81
2.81
2.81
2.80
2.80
2.80
2.80
2.80
2.79
2.79
219.02
231.24
243.47
255.70
280.15
304.61
329.06
353.52
377.97
402.42
426.88
451.33
475.79
500.24
524.70
549.15
573.60
598.06
622.51
646.97
671.42
695.88
720.33
744.79
ASSOCIAO NACIONAL DO TRANSPORTE DE CARGAS E LOGS
DEPARTAMENTO DE CUSTOS OPERACIONAIS E PESQUISAS ECONMICAS - D

CUSTOS APURADOS AT:
30/4/11
TIPO DE CARGA:
LOTAO
TIPO DE VECULO:
SCANIA G 380 LA 4X2 - H2
14,6 X 2,72 X 2,60
25.0000
TONELADAS
KG POR METRO CBICO:
242.13
KM/MS:
10,000
Km
M:
103.25

(Valores em R$)

1.2 - Valor do Cavalo Mecnico - SCANIA R 124 - 4X2 GA 360 -NZ MILLEN
b - OUTRAS COTAES
(Valores em R$)
01 - I.P.V.A.
04 - DPVAT

03 - PIS
04 - COFINS
(a + b + c + d + e + f + g)
g - Seguro
(a + b + c + d + e + f)
a - Manuteno
b - Combustvel
c - Lubrificantes
e - Pneus
(a + b + c + d + e + f + g + h)
[ ( 1 + 2 + 3 ) x 4 ] : 12 meses

02 - Rodoar
( 1 + 2 ) x ( um + 3 )
(( 1 + 2 ) x ( um + 3 ))/4
{ [1 - ( 2 x 3 ) + 4 ] x 5 } : 6

03 - Valor do Pneu
04 - Rodoar
(1x2)/5

f - LICENCIAMENTO
(1 + 2 + 3) : 12 meses
01 - DPVAT
02 - IPVA
g - SEGURO
[1 + 2 + 3 + ( 4 : 12 meses ) ] x (um + 5)
05 - IOF
- 1 x (2 + 3)

02 - Alquota PIS
03 - Alquota Cofins
(a + b + c + d + e + f)
a - MANUTENO
(( 1 + 2 + 3 ) x 4) / 5

b - COMBUSTVEL
1:2

c - LUBRIFICANTES
{ [ 1 x (2 + 3) ] : 4 } + [ ( 5 x 6 ) : 7 ]

1:2

e - PNEUS
{ [ ( 1 x 3 ) x ( um + 5 ) ] + ( 2 x 3 x 4 ) } : 6

- 1 x (2 + 3)

02 - Alquota PIS
03 - Alquota Cofins

2 : 12 meses
i + ii

ii. Rodoar
2 : 12 meses
( 1 + 2 ) : 12 meses



g - CUSTO DA APLICE
RTE DE CARGAS E LOGSTICA - NTC
E PESQUISAS ECONMICAS - DECOPE

CARGA LOTAO
O - CUSTO-PESO
ANO: 2004
321,220.00
78,233.33
1,083.33
1,662.59
250.50
1,662.59
2.0120
15.13
17.99
312.00
1,725.66
2,304.44
1,402.10
2,305.44
4,818.30
119.28
85.00
105.68
322,303.33
78,233.33
26,439.41
4,782.25
60.00
84
90
44.29%
73.44%
13.20%
1.00%
275,000
7
13
7.00%
10,000
2.40
35
9.00
30,000
47
28
3.8
15.4
53,000
4,000
3
99.18%
7.38%
1.65%
7.60%
A
A
A
A
A
A
220.00
4.00
25.00
0
47.00
A
A
A
A
A
14,368.95
4,405.90
3,486.97
947.50
1,646.92
638.38
427.36
3,027.30
-211.39
1.3712
0.3906
0.8383
0.0382
0.0780
0.1658
-0.1398
14,368.95
4,405.90
321,220.00
1,083.33
78,233.33
13.2%
3,486.97
1,725.66
25.00
99.18%
300.00 PLR/Junho/09
947.50
1,402.10
25.00
99.18%
3
300.00 PLR/Junho/09
1,646.92
321,220.00
6
1,662.59
1,083.33
44%
84
638.38
78,233.33
73%
90
427.36
105.68
4,818.30
119.28
85.00
3,027.30
2,203.28
398.52
212.44
60.00
7.38%
-211.39
2,285.30
1.65%
7.60%
1.3712
0.3906
311,244.46
1,083.33
78,233.33
1.0%
10,000.00
0.8383
2.0120
2.4000
0.0382
15.13
35.00
9.00
30,000
17.99
47.20
53,000
0.0780
312.00
4,000
0.1658
1,662.59
250.50
20
2
7.00%
275,000
-0.1398
1.5109
1.65%
7.60%
2,203.28
322,303.33
321,220.00
1,083.33
26,439.41
398.52
78,233.33
78,233.33
4,782.25
212.44
1,620.96
928.29
2,549.24
0.0820
0.0611280
0.0040470
0.0023176
60.00

MS:
NATUREZA DA OPERAO:
TIPO DE CARGA:
TIPO DE VECULO:
EQUIPAMENTO:
CUSTO FIXO MENSAL:
CUSTO VARIVEL/KM:
TAXA DE LUCRO (%):
Percurso em (km)
50
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
1,000
1,100
1,200
1,300
1,400
1,500
1,600
30/4/11
LOTAO
LOTAO
25.0
0.90
22.50
14,368.95
1.3712
220.00
47.00
4.00
0.00
65.3134
Vgs/ms
43.45
35.90
30.59
26.65
23.61
21.19
19.22
17.59
16.21
15.03
14.01
13.12
12.34
11.64
11.02
10.47
9.96
9.50
9.09
8.70
8.03
7.45
6.95
6.51
6.13
5.78
CF/VIAGEM
330.74
400.22
469.70
539.18
608.67
678.15
747.63
817.11
886.59
956.08
1,025.56
1,095.04
1,164.52
1,234.01
1,303.49
1,372.97
1,442.45
1,511.94
1,581.42
1,650.90
1,789.87
1,928.83
2,067.79
2,206.76
2,345.72
2,484.69
CV/VIAGEM
68.56
137.12
205.67
274.23
342.79
411.35
479.90
548.46
617.02
685.58
754.14
822.69
891.25
959.81
1028.37
1096.93
1165.48
1234.04
1302.60
1371.16
1508.27
1645.39
1782.50
1919.62
2056.74
2193.85
1,700
1,800
1,900
2,000
2,200
2,400
2,600
2,800
3,000
3,200
3,400
3,600
3,800
4,000
4,200
4,400
4,600
4,800
5,000
5,200
5,400
5,600
5,800
6,000
5.48
5.20
4.95
4.73
4.33
4.00
3.71
3.46
3.24
3.05
2.88
2.73
2.59
2.47
2.36
2.25
2.16
2.07
1.99
1.92
1.85
1.79
1.73
1.67
2,623.65
2,762.62
2,901.58
3,040.55
3,318.48
3,596.41
3,874.34
4,152.26
4,430.19
4,708.12
4,986.05
5,263.98
5,541.91
5,819.84
6,097.77
6,375.70
6,653.63
6,931.56
7,209.49
7,487.42
7,765.35
8,043.28
8,321.21
8,599.14
2330.97
2468.08
2605.20
2742.31
3016.54
3290.78
3565.01
3839.24
4113.47
4387.70
4661.93
4936.16
5210.40
5484.63
5758.86
6033.09
6307.32
6581.55
6855.78
7130.02
7404.25
7678.48
7952.71
8226.94
RGAS E LOGSTICA
as - DECOPE
VIAGEM
399.29
537.33
675.37
813.41
951.45
1,089.49
1,227.53
1,365.58
1,503.62
1,641.66
1,779.70
1,917.74
2,055.78
2,193.82
2,331.86
2,469.90
2,607.94
2,745.98
2,884.02
3,022.06
3,298.14
3,574.22
3,850.30
4,126.38
4,402.46
4,678.54
TOTAL POR
KM
7.99
5.37
4.50
4.07
3.81
3.63
3.51
3.41
3.34
3.28
3.24
3.20
3.16
3.13
3.11
3.09
3.07
3.05
3.04
3.02
3.00
2.98
2.96
2.95
2.93
2.92
TONELADA
17.75
23.88
30.02
36.15
42.29
48.42
54.56
60.69
66.83
72.96
79.10
85.23
91.37
97.50
103.64
109.77
115.91
122.04
128.18
134.31
146.58
158.85
171.12
183.39
195.66
207.94
4,954.62
5,230.70
5,506.78
5,782.86
6,335.02
6,887.18
7,439.34
7,991.50
8,543.66
9,095.83
9,647.99
10,200.15
10,752.31
11,304.47
11,856.63
12,408.79
12,960.95
13,513.11
14,065.27
14,617.43
15,169.59
15,721.75
16,273.92
16,826.08
2.91
2.91
2.90
2.89
2.88
2.87
2.86
2.85
2.85
2.84
2.84
2.83
2.83
2.83
2.82
2.82
2.82
2.82
2.81
2.81
2.81
2.81
2.81
2.80
220.21
232.48
244.75
257.02
281.56
306.10
330.64
355.18
379.72
404.26
428.80
453.34
477.88
502.42
526.96
551.50
576.04
600.58
625.12
649.66
674.20
698.74
723.29
747.83

CUSTOS APURADOS AT:
30/04/11
TIPO DE CARGA:
LOTAO
TIPO DE VECULO:
14,6 X 2,72 X 2,60
25.0000
TONELADAS
KG POR METRO CBICO:
266.34
KM/MS:
11,000
Km
M:
103.25

(Valores em R$)

1.2 - Valor do Cavalo Mecnico - SCANIA R 124 - 4X2 GA 360 -NZ MILLEN
b - OUTRAS COTAES
(Valores em R$)
01 - I.P.V.A.
04 - DPVAT

03 - PIS
04 - COFINS
(a + b + c + d + e + f + g)
g - Seguro
(a + b + c + d + e + f)
a - Manuteno
b - Combustvel
c - Lubrificantes
e - Pneus
(a + b + c + d + e + f + g + h)
[ ( 1 + 2 + 3 ) x 4 ] : 12 meses

02 - Rodoar
( 1 + 2 ) x ( um + 3 )
(( 1 + 2 ) x ( um + 3 ))/4
{ [1 - ( 2 x 3 ) + 4 ] x 5 } : 6

03 - Valor do Pneu
04 - Rodoar
(1x2)/5

f - LICENCIAMENTO
(1 + 2 + 3) : 12 meses
01 - DPVAT
02 - IPVA
g - SEGURO
[1 + 2 + 3 + ( 4 : 12 meses ) ] x (um + 5)
05 - IOF
- 1 x (2 + 3)

02 - Alquota PIS
03 - Alquota Cofins
(a + b + c + d + e + f)
a - MANUTENO
(( 1 + 2 + 3 ) x 4) / 5

b - COMBUSTVEL
1:2

c - LUBRIFICANTES
{ [ 1 x (2 + 3) ] : 4 } + [ ( 5 x 6 ) : 7 ]

1:2

e - PNEUS
{ [ ( 1 x 3 ) x ( um + 5 ) ] + ( 2 x 3 x 4 ) } : 6

- 1 x (2 + 3)

02 - Alquota PIS
03 - Alquota Cofins

2 : 12 meses
i + ii

ii. Rodoar
2 : 12 meses
( 1 + 2 ) : 12 meses



g - CUSTO DA APLICE

CARGA LOTAO
O - CUSTO-PESO
ANO: 2004
321,220.00
55,666.67
1,083.33
1,662.59
250.50
1,662.59
2.0120
15.13
17.99
312.00
1,725.66
2,304.44
1,402.10
2,305.44
4,818.30
119.28
85.00
105.68
322,303.33
55,666.67
26,439.41
3,402.79
60.00
84
90
44.29%
73.44%
13.20%
1.00%
275,000
7
13
7.00%
11,000
2.40
35
9.00
30,000
47
28
3.8
15.4
53,000
4,000
3
99.18%
7.38%
1.65%
7.60%
A
A
A
A
A
A
220.00
4.00
25.00
0
45.00
A
A
A
A
A
13,818.77
4,157.67
3,486.97
947.50
1,646.92
454.24
427.36
2,891.01
-194.36
0.0000
0.3345
0.8383
0.0382
0.0780
0.1658
-0.0015
13,817.31
4,157.67
321,220.00
1,083.33
55,666.67
13.2%
3,486.97
1,725.66
25.00
99.18%
300.00 PLR/Junho/09
947.50
1,402.10
25.00
99.18%
3
300.00 PLR/Junho/09
1,646.92
321,220.00
6
1,662.59
1,083.33
44%
84
454.24
55,666.67
73%
90
427.36
105.68
4,818.30
119.28
85.00
2,891.01
2,203.28
283.57
200.47
60.00
7.38%
-194.36
2,101.16
1.65%
7.60%
1.4534
0.3345
311,244.46
1,083.33
55,666.67
1.0%
11,000.00
0.8383
2.0120
2.4000
0.0382
15.13
35.00
9.00
30,000
17.99
47.20
53,000
0.0780
312.00
4,000
0.1658
1,662.59
250.50
20
2
7.00%
275,000
-0.0015
1.4549
1.65%
7.60%
2,203.28
322,303.33
321,220.00
1,083.33
26,439.41
283.57
55,666.67
55,666.67
3,402.79
200.47
1,529.63
875.99
2,405.62
0.0820
0.0611280
0.0040470
0.0023176
60.00

MS:
NATUREZA DA OPERAO:
TIPO DE CARGA:
TIPO DE VECULO:
EQUIPAMENTO:
CUSTO FIXO MENSAL:
CUSTO VARIVEL/KM:
TAXA DE LUCRO (%):
Percurso em (km)
50
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
1,000
1,100
1,200
1,300
1,400
1,500
1,600
30/4/11
LOTAO
LOTAO
25.0
0.90
22.50
13,818.77
0.0000
220.00
45.00
4.00
0.00
62.8126
Vgs/ms
43.04
35.36
30.00
26.05
23.02
20.63
18.68
17.07
15.71
14.56
13.56
12.69
11.93
11.25
10.65
10.10
9.61
9.17
8.76
8.39
7.73
7.17
6.69
6.27
5.89
5.56
CF/VIAGEM
321.04
390.83
460.63
530.42
600.21
670.00
739.79
809.58
879.38
949.17
1,018.96
1,088.75
1,158.54
1,228.33
1,298.13
1,367.92
1,437.71
1,507.50
1,577.29
1,647.09
1,786.67
1,926.25
2,065.84
2,205.42
2,345.00
2,484.59
CV/VIAGEM
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1,700
1,800
1,900
2,000
2,200
2,400
2,600
2,800
3,000
3,200
3,400
3,600
3,800
4,000
4,200
4,400
4,600
4,800
5,000
5,200
5,400
5,600
5,800
6,000
5.27
5.00
4.76
4.54
4.16
3.84
3.56
3.32
3.11
2.93
2.77
2.62
2.49
2.37
2.26
2.16
2.07
1.99
1.91
1.84
1.77
1.71
1.66
1.60
2,624.17
2,763.75
2,903.34
3,042.92
3,322.09
3,601.25
3,880.42
4,159.59
4,438.76
4,717.92
4,997.09
5,276.26
5,555.42
5,834.59
6,113.76
6,392.92
6,672.09
6,951.26
7,230.43
7,509.59
7,788.76
8,067.93
8,347.09
8,626.26
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
RGAS E LOGSTICA
as - DECOPE
VIAGEM
321.04
390.83
460.63
530.42
600.21
670.00
739.79
809.58
879.38
949.17
1,018.96
1,088.75
1,158.54
1,228.33
1,298.13
1,367.92
1,437.71
1,507.50
1,577.29
1,647.09
1,786.67
1,926.25
2,065.84
2,205.42
2,345.00
2,484.59
TOTAL POR
KM
6.42
3.91
3.07
2.65
2.40
2.23
2.11
2.02
1.95
1.90
1.85
1.81
1.78
1.75
1.73
1.71
1.69
1.68
1.66
1.65
1.62
1.61
1.59
1.58
1.56
1.55
TONELADA
14.27
17.37
20.47
23.57
26.68
29.78
32.88
35.98
39.08
42.19
45.29
48.39
51.49
54.59
57.69
60.80
63.90
67.00
70.10
73.20
79.41
85.61
91.81
98.02
104.22
110.43
2,624.17
2,763.75
2,903.34
3,042.92
3,322.09
3,601.25
3,880.42
4,159.59
4,438.76
4,717.92
4,997.09
5,276.26
5,555.42
5,834.59
6,113.76
6,392.92
6,672.09
6,951.26
7,230.43
7,509.59
7,788.76
8,067.93
8,347.09
8,626.26
1.54
1.54
1.53
1.52
1.51
1.50
1.49
1.49
1.48
1.47
1.47
1.47
1.46
1.46
1.46
1.45
1.45
1.45
1.45
1.44
1.44
1.44
1.44
1.44
116.63
122.83
129.04
135.24
147.65
160.06
172.46
184.87
197.28
209.69
222.09
234.50
246.91
259.32
271.72
284.13
296.54
308.94
321.35
333.76
346.17
358.57
370.98
383.39

CUSTOS APURADOS AT:
30/04/11
TIPO DE CARGA:
GRANELEIRO
TIPO DE VECULO:
SEMI-REBOQUE CARROCERIA GRANELEIRO C/ 3 EIXOS
14,6 X 1,20 X 2,60
25.0000
TONELADAS
KG POR METRO CBICO:
548.82
KM/MS:
10,000
Km
M:
45.55

(Valores em R$)

1.2 - Valor do Cavalo Mecnico - SCANIA R 124 - 6X2 LA 360 -NA
02 - Valor do Semi-Reboque Graneleiro
b - OUTRAS COTAES
(Valores em R$)
01 - I.P.V.A.
04 - DPVAT

03 - PIS
04 - COFINS
(a + b + c + d + e + f + g)
g - Seguro
(a + b + c + d + e + f)
a - Manuteno
b - Combustvel
c - Lubrificantes
e - Pneus
(a + b + c + d + e + f + g + h)
[ ( 1 + 2 + 3 ) x 4 ] : 12 meses

02 - Rodoar
( 1 + 2 ) x ( um + 3 )
(( 1 + 2 ) x ( um + 3 ))/4
{ [1 - ( 2 x 3 ) + 4 ] x 5 } : 6

03 - Valor do Pneu
04 - Rodoar
(1x2)/5

f - LICENCIAMENTO
(1 + 2 + 3) : 12 meses
01 - DPVAT
02 - IPVA
g - SEGURO
[1 + 2 + 3 + ( 4 : 12 meses ) ] x (um + 5)
05 - IOF
- 1 x (2 + 3)

02 - Alquota PIS
03 - Alquota Cofins
(a + b + c + d + e + f)
a - MANUTENO
(( 1 + 2 + 3 ) x 4) / 5

b - COMBUSTVEL
1:2

c - LUBRIFICANTES
{ [ 1 x (2 + 3) ] : 4 } + [ ( 5 x 6 ) : 7 ]

1:2

e - PNEUS
{ [ ( 1 x 3 ) x ( um + 5 ) ] + ( 2 x 3 x 4 ) } : 6

- 1 x (2 + 3)

02 - Alquota PIS
03 - Alquota Cofins

2 : 12 meses
i + ii

ii. Rodoar
2 : 12 meses
( 1 + 2 ) : 12 meses



g - CUSTO DA APLICE

CARGA LOTAO
O - CUSTO-PESO
ANO: 2004
344,335.00
60,178.57
1,516.67
1,662.59
250.50
1,662.59
2.0120
15.13
17.99
312.00
1,725.66
2,304.44
1,402.10
2,305.44
5,165.03
119.28
85.00
105.68
345,851.67
60,178.57
28,371.15
3,678.60
60.00
84
90
42.21%
73.44%
13.20%
1.00%
275,000
11
13
7.00%
10,000
2.00
35
9.00
30,000
47
28
3.8
15.4
53,000
4,000
3
99.18%
7.38%
1.65%
7.60%
A
A
A
A
A
A
220.00
4.00
25.00
0
45.00
A
A
A
A
A
14,408.60
4,466.33
3,486.97
947.50
1,654.41
491.06
456.25
3,104.53
-198.46
1.5524
0.3894
1.0060
0.0382
0.0780
0.1990
-0.1582
14,408.60
4,466.33
344,335.00
1,516.67
60,178.57
13.2%
3,486.97
1,725.66
25.00
99.18%
300.00 PLR/Junho/09
947.50
1,402.10
25.00
99.18%
3
300.00 PLR/Junho/09
1,654.41
344,335.00
10
1,662.59
1,516.67
42%
84
491.06
60,178.57
73%
90
456.25
105.68
5,165.03
119.28
85.00
3,104.53
2,364.26
306.55
215.35
60.00
7.38%
-198.46
2,145.46
1.65%
7.60%
1.5524
0.3894
327,709.10
1,516.67
60,178.57
1.0%
10,000.00
1.0060
2.0120
2.0000
0.0382
15.13
35.00
9.00
30,000
17.99
47.20
53,000
0.0780
312.00
4,000
0.1990
1,662.59
250.50
24
2
7.00%
275,000
-0.1582
1.7106
1.65%
7.60%
2,364.26
345,851.67
344,335.00
1,516.67
28,371.15
306.55
60,178.57
60,178.57
3,678.60
215.35
1,643.19
941.02
2,584.21
0.0820
0.0611280
0.0040470
0.0023176
60.00

MS:
NATUREZA DA OPERAO:
TIPO DE CARGA:
TIPO DE VECULO:
EQUIPAMENTO:
CUSTO FIXO MENSAL:
CUSTO VARIVEL/KM:
TAXA DE LUCRO (%):
Percurso em (km)
50
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
1,000
1,100
1,200
1,300
1,400
1,500
1,600
30/4/11
LOTAO
GRANELEIRO
SEMI-REBOQUE CARROCERIA GRANELEIRO C/ 3 EIXOS
25.0
0.90
22.50
14,408.60
1.5524
220.00
45.00
4.00
0.00
65.4936
Vgs/ms
43.04
35.36
30.00
26.05
23.02
20.63
18.68
17.07
15.71
14.56
13.56
12.69
11.93
11.25
10.65
10.10
9.61
9.17
8.76
8.39
7.73
7.17
6.69
6.27
5.89
5.56
CF/VIAGEM
334.75
407.52
480.29
553.06
625.83
698.60
771.37
844.14
916.91
989.68
1,062.45
1,135.22
1,207.99
1,280.76
1,353.53
1,426.31
1,499.08
1,571.85
1,644.62
1,717.39
1,862.93
2,008.47
2,154.01
2,299.55
2,445.09
2,590.64
CV/VIAGEM
77.62
155.24
232.85
310.47
388.09
465.71
543.33
620.94
698.56
776.18
853.80
931.42
1009.03
1086.65
1164.27
1241.89
1319.51
1397.12
1474.74
1552.36
1707.60
1862.83
2018.07
2173.30
2328.54
2483.78
1,700
1,800
1,900
2,000
2,200
2,400
2,600
2,800
3,000
3,200
3,400
3,600
3,800
4,000
4,200
4,400
4,600
4,800
5,000
5,200
5,400
5,600
5,800
6,000
5.27
5.00
4.76
4.54
4.16
3.84
3.56
3.32
3.11
2.93
2.77
2.62
2.49
2.37
2.26
2.16
2.07
1.99
1.91
1.84
1.77
1.71
1.66
1.60
2,736.18
2,881.72
3,027.26
3,172.80
3,463.88
3,754.97
4,046.05
4,337.13
4,628.22
4,919.30
5,210.38
5,501.46
5,792.55
6,083.63
6,374.71
6,665.79
6,956.88
7,247.96
7,539.04
7,830.13
8,121.21
8,412.29
8,703.37
8,994.46
2639.01
2794.25
2949.48
3104.72
3415.19
3725.66
4036.14
4346.61
4657.08
4967.55
5278.02
5588.50
5898.97
6209.44
6519.91
6830.38
7140.86
7451.33
7761.80
8072.27
8382.74
8693.22
9003.69
9314.16
RGAS E LOGSTICA
as - DECOPE
VIAGEM
412.36
562.75
713.14
863.53
1,013.92
1,164.31
1,314.70
1,465.08
1,615.47
1,765.86
1,916.25
2,066.64
2,217.03
2,367.42
2,517.80
2,668.19
2,818.58
2,968.97
3,119.36
3,269.75
3,570.53
3,871.30
4,172.08
4,472.86
4,773.64
5,074.41
TOTAL POR
KM
8.25
5.63
4.75
4.32
4.06
3.88
3.76
3.66
3.59
3.53
3.48
3.44
3.41
3.38
3.36
3.34
3.32
3.30
3.28
3.27
3.25
3.23
3.21
3.19
3.18
3.17
TONELADA
18.33
25.01
31.70
38.38
45.06
51.75
58.43
65.11
71.80
78.48
85.17
91.85
98.53
105.22
111.90
118.59
125.27
131.95
138.64
145.32
158.69
172.06
185.43
198.79
212.16
225.53
5,375.19
5,675.97
5,976.74
6,277.52
6,879.08
7,480.63
8,082.19
8,683.74
9,285.30
9,886.85
10,488.41
11,089.96
11,691.52
12,293.07
12,894.62
13,496.18
14,097.73
14,699.29
15,300.84
15,902.40
16,503.95
17,105.51
17,707.06
18,308.62
3.16
3.15
3.15
3.14
3.13
3.12
3.11
3.10
3.10
3.09
3.08
3.08
3.08
3.07
3.07
3.07
3.06
3.06
3.06
3.06
3.06
3.05
3.05
3.05
238.90
252.27
265.63
279.00
305.74
332.47
359.21
385.94
412.68
439.42
466.15
492.89
519.62
546.36
573.09
599.83
626.57
653.30
680.04
706.77
733.51
760.24
786.98
813.72

CUSTOS APURADOS AT:
30/04/11
TIPO DE CARGA:
LOTAO
TIPO DE VECULO:
BITREM CARROCERIA GRANELEIRO C/ 2 EIXOS POR COMPOSIO
44.0000
TONELADAS
KG POR METRO CBICO:
965.93
KM/MS:
10,000
Km

(Valores em R$)

1.2 - Valor do Cavalo Mecnico - SCANIA R 124 - 6X2 LA 360 -NA
02 - Valor do Bitrem Graneleiro
b - OUTRAS COTAES
(Valores em R$)
01 - I.P.V.A.
04 - DPVAT

03 - PIS
04 - COFINS
(a + b + c + d + e + f + g)
g - Seguro
(a + b + c + d + e + f)
a - Manuteno
b - Combustvel
c - Lubrificantes
e - Pneus
(a + b + c + d + e + f + g + h)
[ ( 1 + 2 + 3 ) x 4 ] : 12 meses

02 - Rodoar
( 1 + 2 ) x ( um + 3 )
(( 1 + 2 ) x ( um + 3 ))/4
{ [1 - ( 2 x 3 ) + 4 ] x 5 } : 6

03 - Valor do Pneu
04 - Rodoar
(1x2)/5

f - LICENCIAMENTO
(1 + 2 + 3) : 12 meses
01 - DPVAT
02 - IPVA
g - SEGURO
[1 + 2 + 3 + ( 4 : 12 meses ) ] x (um + 5)
05 - IOF
- 1 x (2 + 3)

02 - Alquota PIS
03 - Alquota Cofins
(a + b + c + d + e + f)
a - MANUTENO
(( 1 + 2 + 3 ) x 4) / 5

b - COMBUSTVEL
1:2

c - LUBRIFICANTES
{ [ 1 x (2 + 3) ] : 4 } + [ ( 5 x 6 ) : 7 ]

1:2

e - PNEUS
{ [ ( 1 x 3 ) x ( um + 5 ) ] + ( 2 x 3 x 4 ) } : 6

- 1 x (2 + 3)

02 - Alquota PIS
03 - Alquota Cofins

2 : 12 meses
i + ii

ii. Rodoar
2 : 12 meses
( 1 + 2 ) : 12 meses



g - CUSTO DA APLICE

CARGA LOTAO
O - CUSTO-PESO
OR COMPOSIO
M:
45.55
ANO: 2004
344,335.00
93,250.00
1,516.67
1,662.59
250.50
1,662.59
2.0120
15.13
17.99
312.00
1,725.66
2,304.44
1,402.10
2,305.44
5,165.03
178.92
85.00
105.68
345,851.67
93,250.00
28,371.15
5,700.19
60.00
84
90
42.21%
73.44%
13.20%
1.00%
275,000
11
17
7.00%
10,000
1.90
35
9.00
30,000
47
28
3.8
15.4
53,000
4,000
3
99.18%
7.38%
1.65%
7.60%
A
A
A
A
A
A
220.00
4.00
25.00
0
45.00
A
A
A
A
A
15,221.99
4,830.12
3,486.97
947.50
1,654.41
760.92
461.22
3,304.26
-223.42
1.6605
0.4225
1.0589
0.0382
0.0780
0.2321
-0.1693
15,221.99
4,830.12
344,335.00
1,516.67
93,250.00
13.2%
3,486.97
1,725.66
25.00
99.18%
300.00 PLR/Junho/09
947.50
1,402.10
25.00
99.18%
3
300.00 PLR/Junho/09
1,654.41
344,335.00
10
1,662.59
1,516.67
42%
84
760.92
93,250.00
73%
90
461.22
105.68
5,165.03
178.92
85.00
3,304.26
2,364.26
475.02
232.89
60.00
7.38%
-223.42
2,415.33
1.65%
7.60%
1.6605
0.4225
327,709.10
1,516.67
93,250.00
1.0%
10,000.00
1.0589
2.0120
1.9000
0.0382
15.13
35.00
9.00
30,000
17.99
47.20
53,000
0.0780
312.00
4,000
0.2321
1,662.59
250.50
28
2
7.00%
275,000
-0.1693
1.8298
1.65%
7.60%
2,364.26
345,851.67
344,335.00
1,516.67
28,371.15
475.02
93,250.00
93,250.00
5,700.19
232.89
1,777.03
1,017.67
2,794.69
0.0820
0.0611280
0.0040470
0.0023176
60.00

MS:
NATUREZA DA OPERAO:
TIPO DE CARGA:
TIPO DE VECULO:
EQUIPAMENTO:
CUSTO FIXO MENSAL:
CUSTO VARIVEL/KM:
TAXA DE LUCRO (%):
Percurso em (km)
50
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
1,000
1,100
1,200
1,300
1,400
1,500
1,600
30/4/11
LOTAO
GRANELEIRO
44.0
0.90
39.60
15,221.99
1.6605
220.00
45.00
4.00
0.00
69.1908
Vgs/ms
43.04
35.36
30.00
26.05
23.02
20.63
18.68
17.07
15.71
14.56
13.56
12.69
11.93
11.25
10.65
10.10
9.61
9.17
8.76
8.39
7.73
7.17
6.69
6.27
5.89
5.56
CF/VIAGEM
353.64
430.52
507.40
584.28
661.16
738.04
814.91
891.79
968.67
1,045.55
1,122.43
1,199.31
1,276.19
1,353.07
1,429.94
1,506.82
1,583.70
1,660.58
1,737.46
1,814.34
1,968.10
2,121.85
2,275.61
2,429.37
2,583.12
2,736.88
CV/VIAGEM
83.03
166.05
249.08
332.10
415.13
498.16
581.18
664.21
747.23
830.26
913.28
996.31
1079.34
1162.36
1245.39
1328.41
1411.44
1494.47
1577.49
1660.52
1826.57
1992.62
2158.67
2324.72
2490.78
2656.83
1,700
1,800
1,900
2,000
2,200
2,400
2,600
2,800
3,000
3,200
3,400
3,600
3,800
4,000
4,200
4,400
4,600
4,800
5,000
5,200
5,400
5,600
5,800
6,000
5.27
5.00
4.76
4.54
4.16
3.84
3.56
3.32
3.11
2.93
2.77
2.62
2.49
2.37
2.26
2.16
2.07
1.99
1.91
1.84
1.77
1.71
1.66
1.60
2,890.64
3,044.40
3,198.15
3,351.91
3,659.43
3,966.94
4,274.46
4,581.97
4,889.49
5,197.00
5,504.52
5,812.03
6,119.55
6,427.06
6,734.58
7,042.09
7,349.61
7,657.12
7,964.63
8,272.15
8,579.66
8,887.18
9,194.69
9,502.21
2822.88
2988.93
3154.98
3321.04
3653.14
3985.24
4317.35
4649.45
4981.55
5313.66
5645.76
5977.86
6309.97
6642.07
6974.17
7306.28
7638.38
7970.49
8302.59
8634.69
8966.80
9298.90
9631.00
9963.11
RGAS E LOGSTICA
as - DECOPE
R COMPOSIO
VIAGEM
436.67
596.57
756.48
916.38
1,076.29
1,236.19
1,396.10
1,556.00
1,715.90
1,875.81
2,035.71
2,195.62
2,355.52
2,515.43
2,675.33
2,835.24
2,995.14
3,155.05
3,314.95
3,474.86
3,794.66
4,114.47
4,434.28
4,754.09
5,073.90
5,393.71
TOTAL POR
KM
8.73
5.97
5.04
4.58
4.31
4.12
3.99
3.89
3.81
3.75
3.70
3.66
3.62
3.59
3.57
3.54
3.52
3.51
3.49
3.47
3.45
3.43
3.41
3.40
3.38
3.37
TONELADA
11.03
15.06
19.10
23.14
27.18
31.22
35.25
39.29
43.33
47.37
51.41
55.44
59.48
63.52
67.56
71.60
75.63
79.67
83.71
87.75
95.82
103.90
111.98
120.05
128.13
136.20
5,713.52
6,033.33
6,353.14
6,672.95
7,312.57
7,952.18
8,591.80
9,231.42
9,871.04
10,510.66
11,150.28
11,789.89
12,429.51
13,069.13
13,708.75
14,348.37
14,987.99
15,627.61
16,267.22
16,906.84
17,546.46
18,186.08
18,825.70
19,465.32
3.36
3.35
3.34
3.34
3.32
3.31
3.30
3.30
3.29
3.28
3.28
3.27
3.27
3.27
3.26
3.26
3.26
3.26
3.25
3.25
3.25
3.25
3.25
3.24
144.28
152.36
160.43
168.51
184.66
200.81
216.96
233.12
249.27
265.42
281.57
297.72
313.88
330.03
346.18
362.33
378.48
394.64
410.79
426.94
443.09
459.24
475.40
491.55

CUSTOS APURADOS AT:
30/04/11
TIPO DE CARGA:
LOTAO
TIPO DE VECULO:
44.0000
TONELADAS
KG POR METRO CBICO:
965.93
KM/MS:
10,000
Km

(Valores em R$)

1.2 - Valor do Cavalo Mecnico - SCANIA T 124 - 6X4 GA 420 -NZ
02 - Valor do Bitrem Graneleiro
b - OUTRAS COTAES
(Valores em R$)
01 - I.P.V.A.
04 - DPVAT

03 - PIS
04 - COFINS
(a + b + c + d + e + f + g)
g - Seguro
(a + b + c + d + e + f)
a - Manuteno
b - Combustvel
c - Lubrificantes
e - Pneus
(a + b + c + d + e + f + g + h)
[ ( 1 + 2 + 3 ) x 4 ] : 12 meses

02 - Rodoar
( 1 + 2 ) x ( um + 3 )
(( 1 + 2 ) x ( um + 3 ))/4
{ [1 - ( 2 x 3 ) + 4 ] x 5 } : 6

03 - Valor do Pneu
04 - Rodoar
(1x2)/5

f - LICENCIAMENTO
(1 + 2 + 3) : 12 meses
01 - DPVAT
02 - IPVA
g - SEGURO
[1 + 2 + 3 + ( 4 : 12 meses ) ] x (um + 5)
05 - IOF
- 1 x (2 + 3)

02 - Alquota PIS
03 - Alquota Cofins
(a + b + c + d + e + f)
a - MANUTENO
(( 1 + 2 + 3 ) x 4) / 5

b - COMBUSTVEL
1:2

c - LUBRIFICANTES
{ [ 1 x (2 + 3) ] : 4 } + [ ( 5 x 6 ) : 7 ]

1:2

e - PNEUS
{ [ ( 1 x 3 ) x ( um + 5 ) ] + ( 2 x 3 x 4 ) } : 6

- 1 x (2 + 3)

02 - Alquota PIS
03 - Alquota Cofins

2 : 12 meses
i + ii

ii. Rodoar
2 : 12 meses
( 1 + 2 ) : 12 meses



g - CUSTO DA APLICE

CARGA LOTAO
O - CUSTO-PESO
OR COMPOSIO
M:
45.55
ANO: 2004
376,675.20
93,250.00
1,516.67
1,662.59
250.50
1,662.59
2.0120
15.13
17.99
312.00
1,725.66
2,304.44
1,402.10
2,305.44
5,650.13
178.92
85.00
105.68
378,191.87
93,250.00
31,024.10
5,700.19
60.00
84
90
45.24%
73.44%
13.20%
1.00%
275,000
11
17
7.00%
10,000
1.90
35
9.00
30,000
47
28
3.8
15.4
53,000
4,000
3
99.18%
7.38%
1.65%
7.60%
A
A
A
A
A
A
220.00
4.00
44.00
0
45.00
A
A
A
A
A
16,139.86
5,185.86
3,486.97
947.50
1,947.40
760.92
501.64
3,560.08
-250.52
1.6899
0.4548
1.0589
0.0382
0.0780
0.2321
-0.1722
16,139.86
5,185.86
376,675.20
1,516.67
93,250.00
13.2%
3,486.97
1,725.66
25.00
99.18%
300.00 PLR/Junho/09
947.50
1,402.10
25.00
99.18%
3
300.00 PLR/Junho/09
1,947.40
376,675.20
10
1,662.59
1,516.67
45%
84
760.92
93,250.00
73%
90
501.64
105.68
5,650.13
178.92
85.00
3,560.08
2,585.34
475.02
250.04
60.00
7.38%
-250.52
2,708.32
1.65%
7.60%
1.6899
0.4548
360,049.30
1,516.67
93,250.00
1.0%
10,000.00
1.0589
2.0120
1.9000
0.0382
15.13
35.00
9.00
30,000
17.99
47.20
53,000
0.0780
312.00
4,000
0.2321
1,662.59
250.50
28
2
7.00%
275,000
-0.1722
1.8621
1.65%
7.60%
2,585.34
378,191.87
376,675.20
1,516.67
31,024.10
475.02
93,250.00
93,250.00
5,700.19
250.04
1,907.91
1,092.62
3,000.53
0.0820
0.0611280
0.0040470
0.0023176
60.00

MS:
NATUREZA DA OPERAO:
TIPO DE CARGA:
TIPO DE VECULO:
EQUIPAMENTO:
CUSTO FIXO MENSAL:
CUSTO VARIVEL/KM:
TAXA DE LUCRO (%):
Percurso em (km)
50
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
1,000
1,100
1,200
1,300
1,400
1,500
1,600
30/4/11
LOTAO
GRANELEIRO
44.0
0.90
39.60
16,139.86
1.6899
220.00
45.00
4.00
0.00
73.3630
Vgs/ms
43.04
35.36
30.00
26.05
23.02
20.63
18.68
17.07
15.71
14.56
13.56
12.69
11.93
11.25
10.65
10.10
9.61
9.17
8.76
8.39
7.73
7.17
6.69
6.27
5.89
5.56
CF/VIAGEM
374.97
456.48
538.00
619.51
701.02
782.54
864.05
945.57
1,027.08
1,108.60
1,190.11
1,271.62
1,353.14
1,434.65
1,516.17
1,597.68
1,679.20
1,760.71
1,842.23
1,923.74
2,086.77
2,249.80
2,412.83
2,575.86
2,738.88
2,901.91
CV/VIAGEM
84.49
168.99
253.48
337.97
422.47
506.96
591.45
675.95
760.44
844.93
929.43
1013.92
1098.41
1182.91
1267.40
1351.89
1436.39
1520.88
1605.37
1689.87
1858.85
2027.84
2196.83
2365.81
2534.80
2703.79
1,700
1,800
1,900
2,000
2,200
2,400
2,600
2,800
3,000
3,200
3,400
3,600
3,800
4,000
4,200
4,400
4,600
4,800
5,000
5,200
5,400
5,600
5,800
6,000
5.27
5.00
4.76
4.54
4.16
3.84
3.56
3.32
3.11
2.93
2.77
2.62
2.49
2.37
2.26
2.16
2.07
1.99
1.91
1.84
1.77
1.71
1.66
1.60
3,064.94
3,227.97
3,391.00
3,554.03
3,880.09
4,206.14
4,532.20
4,858.26
5,184.32
5,510.37
5,836.43
6,162.49
6,488.55
6,814.61
7,140.66
7,466.72
7,792.78
8,118.84
8,444.89
8,770.95
9,097.01
9,423.07
9,749.12
10,075.18
2872.77
3041.76
3210.75
3379.73
3717.71
4055.68
4393.65
4731.63
5069.60
5407.57
5745.55
6083.52
6421.49
6759.47
7097.44
7435.41
7773.39
8111.36
8449.33
8787.31
9125.28
9463.25
9801.23
10139.20
RGAS E LOGSTICA
as - DECOPE
R COMPOSIO
VIAGEM
459.46
625.47
791.48
957.48
1,123.49
1,289.50
1,455.51
1,621.51
1,787.52
1,953.53
2,119.54
2,285.54
2,451.55
2,617.56
2,783.57
2,949.58
3,115.58
3,281.59
3,447.60
3,613.61
3,945.62
4,277.64
4,609.65
4,941.67
5,273.68
5,605.70
TOTAL POR
KM
9.19
6.25
5.28
4.79
4.49
4.30
4.16
4.05
3.97
3.91
3.85
3.81
3.77
3.74
3.71
3.69
3.67
3.65
3.63
3.61
3.59
3.56
3.55
3.53
3.52
3.50
TONELADA
11.60
15.79
19.99
24.18
28.37
32.56
36.76
40.95
45.14
49.33
53.52
57.72
61.91
66.10
70.29
74.48
78.68
82.87
87.06
91.25
99.64
108.02
116.41
124.79
133.17
141.56
5,937.72
6,269.73
6,601.75
6,933.76
7,597.79
8,261.82
8,925.85
9,589.89
10,253.92
10,917.95
11,581.98
12,246.01
12,910.04
13,574.07
14,238.10
14,902.13
15,566.16
16,230.20
16,894.23
17,558.26
18,222.29
18,886.32
19,550.35
20,214.38
3.49
3.48
3.47
3.47
3.45
3.44
3.43
3.42
3.42
3.41
3.41
3.40
3.40
3.39
3.39
3.39
3.38
3.38
3.38
3.38
3.37
3.37
3.37
3.37
149.94
158.33
166.71
175.09
191.86
208.63
225.40
242.17
258.94
275.71
292.47
309.24
326.01
342.78
359.55
376.32
393.08
409.85
426.62
443.39
460.16
476.93
493.70
510.46

CUSTOS APURADOS AT:
30/04/11
TIPO DE CARGA:
LOTAO
TIPO DE VECULO:
FORD CARGO 1722
14,6 X 2,72 X 2,60
25.0000
TONELADAS
KG POR METRO CBICO:
242.13
KM/MS:
10,000
Km
M:

(Valores em R$)

1.2 - Valor do Cavalo Mecnico - FORD CARGO 1722
b - OUTRAS COTAES
(Valores em R$)
01 - I.P.V.A.
04 - DPVAT
103.25

03 - PIS
04 - COFINS
(a + b + c + d + e + f + g)
g - Seguro
(a + b + c + d + e + f)
a - Manuteno
b - Combustvel
c - Lubrificantes
e - Pneus
(a + b + c + d + e + f + g + h)
[ ( 1 + 2 + 3 ) x 4 ] : 12 meses

02 - Rodoar
( 1 + 2 ) x ( um + 3 )
(( 1 + 2 ) x ( um + 3 ))/4
{ [1 - ( 2 x 3 ) + 4 ] x 5 } : 6

03 - Valor do Pneu
04 - Rodoar
(1x2)/5

f - LICENCIAMENTO
(1 + 2 + 3) : 12 meses
01 - DPVAT
02 - IPVA
g - SEGURO
[1 + 2 + 3 + ( 4 : 12 meses ) ] x (um + 5)
05 - IOF
- 1 x (2 + 3)

02 - Alquota PIS
03 - Alquota Cofins
(a + b + c + d + e + f)
a - MANUTENO
(( 1 + 2 + 3 ) x 4) / 5

b - COMBUSTVEL
1:2

c - LUBRIFICANTES
{ [ 1 x (2 + 3) ] : 4 } + [ ( 5 x 6 ) : 7 ]

1:2

e - PNEUS
{ [ ( 1 x 3 ) x ( um + 5 ) ] + ( 2 x 3 x 4 ) } : 6

- 1 x (2 + 3)

02 - Alquota PIS
03 - Alquota Cofins

2 : 12 meses
i + ii

ii. Rodoar
2 : 12 meses
( 1 + 2 ) : 12 meses



g - CUSTO DA APLICE

CARGA LOTAO
O - CUSTO-PESO
ANO: 2004
154,085.00
78,233.33
1,083.33
1,662.59
250.50
1,662.59
2.0120
15.13
17.99
312.00
1,725.66
2,304.44
1,402.10
2,305.44
2,311.28
119.28
85.00
105.68
155,168.33
78,233.33
12,728.88
4,782.25
60.00
84
90
37.41%
73.44%
13.20%
1.00%
275,000
7
13
7.00%
10,000
2.60
16
9.00
30,000
30
18
3.5
8.5
53,000
4,000
3
99.18%
7.38%
1.65%
7.60%
A
A
A
A
A
A
220.00
4.00
25.00
0
45.00
A
A
A
A
A
10,091.66
2,567.42
3,486.97
947.50
646.56
638.38
218.44
1,705.25
-118.86
1.1472
0.2234
0.7738
0.0230
0.0780
0.1658
-0.1169
10,091.66
2,567.42
154,085.00
1,083.33
78,233.33
13.2%
3,486.97
1,725.66
25.00
99.18%
300.00 PLR/Junho/09
947.50
1,402.10
25.00
99.18%
3
300.00 PLR/Junho/09
646.56
154,085.00
6
1,662.59
1,083.33
37%
84
638.38
78,233.33
73%
90
218.44
105.68
2,311.28
119.28
85.00
1,705.25
1,060.74
398.52
123.79
60.00
7.38%
-118.86
1,284.94
1.65%
7.60%
1.1472
0.2234
144,109.46
1,083.33
78,233.33
1.0%
10,000.00
0.7738
2.0120
2.6000
0.0230
15.13
16.40
9.00
30,000
17.99
30.00
53,000
0.0780
312.00
4,000
0.1658
1,662.59
250.50
20
2
7.00%
275,000
-0.1169
1.2641
1.65%
7.60%
1,060.74
155,168.33
154,085.00
1,083.33
12,728.88
398.52
78,233.33
78,233.33
4,782.25
123.79
944.57
540.93
1,485.50
0.0820
0.0611280
0.0040470
0.0023176
60.00

MS:
NATUREZA DA OPERAO:
TIPO DE CARGA:
TIPO DE VECULO:
EQUIPAMENTO:
CUSTO FIXO MENSAL:
CUSTO VARIVEL/KM:
TAXA DE LUCRO (%):
Percurso em (km)
50
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
1,000
1,100
1,200
1,300
1,400
1,500
1,600
30/4/11
LOTAO
LOTAO
FORD CARGO 1722
25.0
0.90
22.50
10,091.66
1.1472
220.00
45.00
4.00
0.00
45.8712
Vgs/ms
43.04
35.36
30.00
26.05
23.02
20.63
18.68
17.07
15.71
14.56
13.56
12.69
11.93
11.25
10.65
10.10
9.61
9.17
8.76
8.39
7.73
7.17
6.69
6.27
5.89
5.56
CF/VIAGEM
234.45
285.42
336.39
387.36
438.32
489.29
540.26
591.23
642.20
693.16
744.13
795.10
846.07
897.04
948.00
998.97
1,049.94
1,100.91
1,151.88
1,202.84
1,304.78
1,406.72
1,508.65
1,610.59
1,712.52
1,814.46
CV/VIAGEM
57.36
114.72
172.07
229.43
286.79
344.15
401.50
458.86
516.22
573.58
630.93
688.29
745.65
803.01
860.36
917.72
975.08
1032.44
1089.79
1147.15
1261.87
1376.58
1491.30
1606.01
1720.73
1835.44
1,700
1,800
1,900
2,000
2,200
2,400
2,600
2,800
3,000
3,200
3,400
3,600
3,800
4,000
4,200
4,400
4,600
4,800
5,000
5,200
5,400
5,600
5,800
6,000
5.27
5.00
4.76
4.54
4.16
3.84
3.56
3.32
3.11
2.93
2.77
2.62
2.49
2.37
2.26
2.16
2.07
1.99
1.91
1.84
1.77
1.71
1.66
1.60
1,916.40
2,018.33
2,120.27
2,222.20
2,426.08
2,629.95
2,833.82
3,037.69
3,241.56
3,445.44
3,649.31
3,853.18
4,057.05
4,260.92
4,464.80
4,668.67
4,872.54
5,076.41
5,280.28
5,484.16
5,688.03
5,891.90
6,095.77
6,299.64
1950.16
2064.87
2179.59
2294.30
2523.73
2753.16
2982.59
3212.02
3441.45
3670.88
3900.31
4129.74
4359.17
4588.60
4818.03
5047.46
5276.89
5506.32
5735.75
5965.18
6194.61
6424.04
6653.47
6882.90
RGAS E LOGSTICA
as - DECOPE
VIAGEM
291.81
400.14
508.46
616.79
725.11
833.44
941.76
1,050.09
1,158.41
1,266.74
1,375.07
1,483.39
1,591.72
1,700.04
1,808.37
1,916.69
2,025.02
2,133.34
2,241.67
2,350.00
2,566.65
2,783.30
2,999.95
3,216.60
3,433.25
3,649.90
TOTAL POR
KM
5.84
4.00
3.39
3.08
2.90
2.78
2.69
2.63
2.57
2.53
2.50
2.47
2.45
2.43
2.41
2.40
2.38
2.37
2.36
2.35
2.33
2.32
2.31
2.30
2.29
2.28
TONELADA
12.97
17.78
22.60
27.41
32.23
37.04
41.86
46.67
51.49
56.30
61.11
65.93
70.74
75.56
80.37
85.19
90.00
94.82
99.63
104.44
114.07
123.70
133.33
142.96
152.59
162.22
3,866.55
4,083.20
4,299.85
4,516.51
4,949.81
5,383.11
5,816.41
6,249.71
6,683.02
7,116.32
7,549.62
7,982.92
8,416.23
8,849.53
9,282.83
9,716.13
10,149.43
10,582.74
11,016.04
11,449.34
11,882.64
12,315.94
12,749.25
13,182.55
2.27
2.27
2.26
2.26
2.25
2.24
2.24
2.23
2.23
2.22
2.22
2.22
2.21
2.21
2.21
2.21
2.21
2.20
2.20
2.20
2.20
2.20
2.20
2.20
171.85
181.48
191.10
200.73
219.99
239.25
258.51
277.77
297.02
316.28
335.54
354.80
374.05
393.31
412.57
431.83
451.09
470.34
489.60
508.86
528.12
547.38
566.63
585.89

CUSTOS APURADOS AT:
30/04/11
TIPO DE CARGA:
LOTAO
TIPO DE VECULO:
MB AXOR 2040
14,6 X 2,72 X 2,60
25.0000
TONELADAS
KG POR METRO CBICO:
242.13
KM/MS:
10,000
Km
M:

(Valores em R$)

1.2 - Valor do Cavalo Mecnico - MB 1938/46C
b - OUTRAS COTAES
(Valores em R$)
01 - I.P.V.A.
04 - DPVAT
103.25

03 - PIS
04 - COFINS
(a + b + c + d + e + f + g)
g - Seguro
(a + b + c + d + e + f)
a - Manuteno
b - Combustvel
c - Lubrificantes
e - Pneus
(a + b + c + d + e + f + g + h)
[ ( 1 + 2 + 3 ) x 4 ] : 12 meses

02 - Rodoar
( 1 + 2 ) x ( um + 3 )
(( 1 + 2 ) x ( um + 3 ))/4
{ [1 - ( 2 x 3 ) + 4 ] x 5 } : 6

03 - Valor do Pneu
04 - Rodoar
(1x2)/5

f - LICENCIAMENTO
(1 + 2 + 3) : 12 meses
01 - DPVAT
02 - IPVA
g - SEGURO
[1 + 2 + 3 + ( 4 : 12 meses ) ] x (um + 5)
05 - IOF
- 1 x (2 + 3)

02 - Alquota PIS
03 - Alquota Cofins
(a + b + c + d + e + f)
a - MANUTENO
(( 1 + 2 + 3 ) x 4) / 5

b - COMBUSTVEL
1:2

c - LUBRIFICANTES
{ [ 1 x (2 + 3) ] : 4 } + [ ( 5 x 6 ) : 7 ]

1:2

e - PNEUS
{ [ ( 1 x 3 ) x ( um + 5 ) ] + ( 2 x 3 x 4 ) } : 6

- 1 x (2 + 3)

02 - Alquota PIS
03 - Alquota Cofins

2 : 12 meses
i + ii

ii. Rodoar
2 : 12 meses
( 1 + 2 ) : 12 meses



g - CUSTO DA APLICE

CARGA LOTAO
O - CUSTO-PESO
ANO: 2003
282,666.67
78,233.33
1,083.33
1,662.59
250.50
1,662.59
2.0120
15.13
17.99
312.00
1,725.66
2,304.44
1,402.10
2,305.44
4,240.00
119.28
85.00
105.68
283,750.00
78,233.33
23,276.78
4,782.25
60.00
84
90
32.83%
73.44%
13.20%
1.00%
275,000
7
13
7.00%
10,000
2.60
26
9.00
30,000
32
12
3.5
16.0
53,000
4,000
3
99.18%
7.38%
1.65%
7.60%
A
A
A
A
A
A
220.00
4.00
25.00
0
45.00
A
A
A
A
A
13,068.21
3,981.82
3,486.97
947.50
1,070.06
638.38
379.16
2,722.34
-158.03
1.2687
0.3520
0.7738
0.0283
0.0780
0.1658
-0.1293
13,068.21
3,981.82
282,666.67
1,083.33
78,233.33
13.2%
3,486.97
1,725.66
25.00
99.18%
300.00 PLR/Junho/09
947.50
1,402.10
25.00
99.18%
3
300.00 PLR/Junho/09
1,070.06
282,666.67
6
1,662.59
1,083.33
33%
84
638.38
78,233.33
73%
90
379.16
105.68
4,240.00
119.28
85.00
2,722.34
1,939.73
398.52
191.99
60.00
7.38%
-158.03
1,708.45
1.65%
7.60%
1.2687
0.3520
272,691.13
1,083.33
78,233.33
1.0%
10,000.00
0.7738
2.0120
2.6000
0.0283
15.13
26.00
9.00
30,000
17.99
31.50
53,000
0.0780
312.00
4,000
0.1658
1,662.59
250.50
20
2
7.00%
275,000
-0.1293
1.3980
1.65%
7.60%
1,939.73
283,750.00
282,666.67
1,083.33
23,276.78
398.52
78,233.33
78,233.33
4,782.25
191.99
1,464.93
838.94
2,303.87
0.0820
0.0611280
0.0040470
0.0023176
60.00

MS:
NATUREZA DA OPERAO:
TIPO DE CARGA:
TIPO DE VECULO:
EQUIPAMENTO:
CUSTO FIXO MENSAL:
CUSTO VARIVEL/KM:
TAXA DE LUCRO (%):
Percurso em (km)
50
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
1,000
1,100
1,200
1,300
1,400
1,500
1,600
30/4/11
LOTAO
LOTAO
MB AXOR 2040
25.0
0.90
22.50
13,068.21
1.2687
220.00
45.00
4.00
0.00
59.4010
Vgs/ms
43.04
35.36
30.00
26.05
23.02
20.63
18.68
17.07
15.71
14.56
13.56
12.69
11.93
11.25
10.65
10.10
9.61
9.17
8.76
8.39
7.73
7.17
6.69
6.27
5.89
5.56
CF/VIAGEM
303.60
369.61
435.61
501.61
567.61
633.61
699.61
765.61
831.61
897.61
963.62
1,029.62
1,095.62
1,161.62
1,227.62
1,293.62
1,359.62
1,425.62
1,491.62
1,557.63
1,689.63
1,821.63
1,953.63
2,085.63
2,217.64
2,349.64
CV/VIAGEM
63.43
126.87
190.30
253.74
317.17
380.61
444.04
507.48
570.91
634.35
697.78
761.22
824.65
888.09
951.52
1014.96
1078.39
1141.82
1205.26
1268.69
1395.56
1522.43
1649.30
1776.17
1903.04
2029.91
1,700
1,800
1,900
2,000
2,200
2,400
2,600
2,800
3,000
3,200
3,400
3,600
3,800
4,000
4,200
4,400
4,600
4,800
5,000
5,200
5,400
5,600
5,800
6,000
5.27
5.00
4.76
4.54
4.16
3.84
3.56
3.32
3.11
2.93
2.77
2.62
2.49
2.37
2.26
2.16
2.07
1.99
1.91
1.84
1.77
1.71
1.66
1.60
2,481.64
2,613.64
2,745.64
2,877.65
3,141.65
3,405.66
3,669.66
3,933.66
4,197.67
4,461.67
4,725.68
4,989.68
5,253.69
5,517.69
5,781.69
6,045.70
6,309.70
6,573.71
6,837.71
7,101.71
7,365.72
7,629.72
7,893.73
8,157.73
2156.78
2283.65
2410.52
2537.39
2791.13
3044.87
3298.60
3552.34
3806.08
4059.82
4313.56
4567.30
4821.04
5074.78
5328.51
5582.25
5835.99
6089.73
6343.47
6597.21
6850.95
7104.69
7358.42
7612.16
RGAS E LOGSTICA
as - DECOPE
VIAGEM
367.04
496.48
625.91
755.35
884.78
1,014.22
1,143.65
1,273.09
1,402.53
1,531.96
1,661.40
1,790.83
1,920.27
2,049.70
2,179.14
2,308.58
2,438.01
2,567.45
2,696.88
2,826.32
3,085.19
3,344.06
3,602.93
3,861.81
4,120.68
4,379.55
TOTAL POR
KM
7.34
4.96
4.17
3.78
3.54
3.38
3.27
3.18
3.12
3.06
3.02
2.98
2.95
2.93
2.91
2.89
2.87
2.85
2.84
2.83
2.80
2.79
2.77
2.76
2.75
2.74
TONELADA
16.31
22.07
27.82
33.57
39.32
45.08
50.83
56.58
62.33
68.09
73.84
79.59
85.35
91.10
96.85
102.60
108.36
114.11
119.86
125.61
137.12
148.62
160.13
171.64
183.14
194.65
4,638.42
4,897.29
5,156.16
5,415.03
5,932.78
6,450.52
6,968.26
7,486.01
8,003.75
8,521.49
9,039.24
9,556.98
10,074.72
10,592.46
11,110.21
11,627.95
12,145.69
12,663.44
13,181.18
13,698.92
14,216.67
14,734.41
15,252.15
15,769.89
2.73
2.72
2.71
2.71
2.70
2.69
2.68
2.67
2.67
2.66
2.66
2.65
2.65
2.65
2.65
2.64
2.64
2.64
2.64
2.63
2.63
2.63
2.63
2.63
206.15
217.66
229.16
240.67
263.68
286.69
309.70
332.71
355.72
378.73
401.74
424.75
447.77
470.78
493.79
516.80
539.81
562.82
585.83
608.84
631.85
654.86
677.87
700.88

CUSTOS APURADOS AT:
30/04/11
TIPO DE CARGA:
TRANSFERNCIA/LOTAO
TIPO DE VECULO:
MB LS 1634/45 - BA
BA DURALUMNIO C/ 2 EIXOS
14,6 X 2,6 X 2,60
20.0000
TONELADAS
KG POR METRO CBICO:
202.64
KM/MS:
10,000
Km
M:

(Valores em R$)

1.2 - Valor do Cavalo Mecnico - MBL 1634/45
b - OUTRAS COTAES
(Valores em R$)
01 - I.P.V.A.
04 - DPVAT
98.70

03 - PIS
04 - COFINS
(a + b + c + d + e + f + g)
g - Seguro
(a + b + c + d + e + f)
a - Manuteno
b - Combustvel
c - Lubrificantes
e - Pneus
(a + b + c + d + e + f + g + h)
[ ( 1 + 2 + 3 ) x 4 ] : 12 meses

02 - Rodoar
( 1 + 2 ) x ( um + 3 )
(( 1 + 2 ) x ( um + 3 ))/4
{ [1 - ( 2 x 3 ) + 4 ] x 5 } : 6

03 - Valor do Pneu
04 - Rodoar
(1x2)/5

f - LICENCIAMENTO
(1 + 2 + 3) : 12 meses
01 - DPVAT
02 - IPVA
g - SEGURO
[1 + 2 + 3 + ( 4 : 12 meses ) ] x (um + 5)
05 - IOF
- 1 x (2 + 3)

02 - Alquota PIS
03 - Alquota Cofins
(a + b + c + d + e + f)
a - MANUTENO
(( 1 + 2 + 3 ) x 4) / 5

b - COMBUSTVEL
1:2

c - LUBRIFICANTES
{ [ 1 x (2 + 3) ] : 4 } + [ ( 5 x 6 ) : 7 ]

1:2

e - PNEUS
{ [ ( 1 x 3 ) x ( um + 5 ) ] + ( 2 x 3 x 4 ) } : 6

- 1 x (2 + 3)

02 - Alquota PIS
03 - Alquota Cofins

2 : 12 meses
i + ii

ii. Rodoar
2 : 12 meses
( 1 + 2 ) : 12 meses



g - CUSTO DA APLICE

CARGA LOTAO
O - CUSTO-PESO
ANO: 2004
232,606.29
78,233.33
1,083.33
1,662.59
250.50
1,662.59
2.0120
15.13
17.99
312.00
1,725.66
2,304.44
1,402.10
2,305.44
3,489.09
119.28
85.00
105.68
233,689.62
78,233.33
19,170.19
4,782.25
60.00
84
90
41.03%
73.44%
13.20%
1.00%
275,000
7
9
7.00%
10,000
2.60
26
9.00
30,000
30
12
3.5
14.5
53,000
4,000
3
99.18%
7.38%
1.65%
7.60%
A
A
A
A
A
A
220.00
4.00
18.00
0
45.00
A
A
A
A
A
12,079.53
3,431.15
3,486.97
947.50
1,092.69
638.38
316.59
2,326.36
-160.12
1.1927
0.3019
0.7738
0.0278
0.0780
0.1327
-0.1216
12,079.53
3,431.15
232,606.29
1,083.33
78,233.33
13.2%
3,486.97
1,725.66
25.00
99.18%
300.00 PLR/MAIO/09
947.50
1,402.10
25.00
99.18%
3
300.00 PLR/MAIO/09
1,092.69
232,606.29
6
1,662.59
1,083.33
41%
84
638.38
78,233.33
73%
90
316.59
105.68
3,489.09
119.28
85.00
2,326.36
1,597.52
398.52
165.44
60.00
7.38%
-160.12
1,731.07
1.65%
7.60%
1.1927
0.3019
222,630.75
1,083.33
78,233.33
1.0%
10,000.00
0.7738
2.0120
2.6000
0.0278
15.13
26.00
9.00
30,000
17.99
30.00
53,000
0.0780
312.00
4,000
0.1327
1,662.59
250.50
16
2
7.00%
275,000
-0.1216
1.3143
1.65%
7.60%
1,597.52
233,689.62
232,606.29
1,083.33
19,170.19
398.52
78,233.33
78,233.33
4,782.25
165.44
1,262.34
722.92
1,985.26
0.0820
0.0611280
0.0040470
0.0023176
60.00

MS:
NATUREZA DA OPERAO:
TIPO DE CARGA:
TIPO DE VECULO:
EQUIPAMENTO:
CUSTO FIXO MENSAL:
CUSTO VARIVEL/KM:
TAXA DE LUCRO (%):
Percurso em (km)
50
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
1,000
1,100
1,200
1,300
1,400
1,500
1,600
30/4/11
TRANSFERNCIA/LOTAO
FRACIONADA
MB LS 1634/45 - BA
BA DURALUMNIO C/ 2 EIXOS
20.0
0.90
18.00
12,079.53
1.1927
220.00
45.00
4.00
0.00
54.9069
Vgs/ms
43.04
35.36
30.00
26.05
23.02
20.63
18.68
17.07
15.71
14.56
13.56
12.69
11.93
11.25
10.65
10.10
9.61
9.17
8.76
8.39
7.73
7.17
6.69
6.27
5.89
5.56
CF/VIAGEM
280.64
341.64
402.65
463.66
524.67
585.67
646.68
707.69
768.70
829.70
890.71
951.72
1,012.73
1,073.74
1,134.74
1,195.75
1,256.76
1,317.77
1,378.77
1,439.78
1,561.80
1,683.81
1,805.83
1,927.84
2,049.86
2,171.87
CV/VIAGEM
59.64
119.27
178.91
238.54
298.18
357.81
417.45
477.08
536.72
596.35
655.99
715.62
775.26
834.89
894.53
954.17
1013.80
1073.44
1133.07
1192.71
1311.98
1431.25
1550.52
1669.79
1789.06
1908.33
1,700
1,800
1,900
2,000
2,200
2,400
2,600
2,800
3,000
3,200
3,400
3,600
3,800
4,000
4,200
4,400
4,600
4,800
5,000
5,200
5,400
5,600
5,800
6,000
5.27
5.00
4.76
4.54
4.16
3.84
3.56
3.32
3.11
2.93
2.77
2.62
2.49
2.37
2.26
2.16
2.07
1.99
1.91
1.84
1.77
1.71
1.66
1.60
2,293.89
2,415.91
2,537.92
2,659.94
2,903.97
3,148.00
3,392.03
3,636.06
3,880.09
4,124.12
4,368.15
4,612.18
4,856.21
5,100.24
5,344.27
5,588.31
5,832.34
6,076.37
6,320.40
6,564.43
6,808.46
7,052.49
7,296.52
7,540.55
2027.60
2146.87
2266.14
2385.41
2623.95
2862.50
3101.04
3339.58
3578.12
3816.66
4055.20
4293.74
4532.28
4770.83
5009.37
5247.91
5486.45
5724.99
5963.53
6202.07
6440.61
6679.16
6917.70
7156.24
RGAS E LOGSTICA
as - DECOPE
VIAGEM
340.27
460.91
581.56
702.20
822.84
943.49
1,064.13
1,184.77
1,305.41
1,426.06
1,546.70
1,667.34
1,787.99
1,908.63
2,029.27
2,149.92
2,270.56
2,391.20
2,511.85
2,632.49
2,873.77
3,115.06
3,356.35
3,597.63
3,838.92
4,080.20
TOTAL POR
KM
6.81
4.61
3.88
3.51
3.29
3.14
3.04
2.96
2.90
2.85
2.81
2.78
2.75
2.73
2.71
2.69
2.67
2.66
2.64
2.63
2.61
2.60
2.58
2.57
2.56
2.55
TONELADA
18.90
25.61
32.31
39.01
45.71
52.42
59.12
65.82
72.52
79.23
85.93
92.63
99.33
106.04
112.74
119.44
126.14
132.84
139.55
146.25
159.65
173.06
186.46
199.87
213.27
226.68
4,321.49
4,562.78
4,804.06
5,045.35
5,527.92
6,010.49
6,493.07
6,975.64
7,458.21
7,940.78
8,423.35
8,905.93
9,388.50
9,871.07
10,353.64
10,836.21
11,318.79
11,801.36
12,283.93
12,766.50
13,249.07
13,731.65
14,214.22
14,696.79
2.54
2.53
2.53
2.52
2.51
2.50
2.50
2.49
2.49
2.48
2.48
2.47
2.47
2.47
2.47
2.46
2.46
2.46
2.46
2.46
2.45
2.45
2.45
2.45
240.08
253.49
266.89
280.30
307.11
333.92
360.73
387.54
414.34
441.15
467.96
494.77
521.58
548.39
575.20
602.01
628.82
655.63
682.44
709.25
736.06
762.87
789.68
816.49
P g i n a 2 0 4
ASSOCIAO NACIONAL DO TRANSPORTE DE CARGAS E LOGSTICA - NTC

DEPARTAMENTO DE CUSTOS OPERACIONAIS E PESQUISAS ECONMICAS - DECOPE
CUSTOS APURADOS AT:
30/04/11
TIPO DE CARGA:
TRANSFERNCIA/LOTAO
TIPO DE VECULO:
MB LS 1634/45 - CA
14,6 X 0,55 X 2,60
25.0000
TONELADAS
KG POR METRO CBICO:
1,197.43
KM/MS:
10,000
Km
M:
20.88

(Valores em R$)

1.2 - Valor do Cavalo Mecnico - MBL 1634/45
b - OUTRAS COTAES
ANO: 2004
232,606.29
55,666.67
1,083.33
1,662.59
250.50
1,662.59
2.0120
15.13
17.99
312.00
1,725.66
2,304.44
1,402.10
2,305.44
(Valores em R$)
01 - I.P.V.A.
04 - DPVAT
3,489.09
119.28
85.00
105.68

233,689.62
55,666.67
19,170.19
3,402.79
60.00

84 A
90 A
41.03%
73.44%
13.20%
P g i n a 2 0 5

CUSTOS APURADOS AT:
30/04/11
TIPO DE CARGA:
TRANSFERNCIA/LOTAO
TIPO DE VECULO:
MB LS 1634/45 - CA

1.00%
275,000
7
9
7.00%
10,000
2.60
26
9.00
30,000
30
12
3.5
14.5
53,000
4,000
3
A
A
A
A
03 - PIS
04 - COFINS
99.18%
7.38%
1.65%
7.60%

220.00
2.00
18.00
0
45.00
A
A
A
A
A
P g i n a 2 0 6

CUSTOS APURADOS AT:
30/04/11
TIPO DE CARGA:
TRANSFERNCIA/LOTAO
TIPO DE VECULO:
MB LS 1634/45 - CA

(a + b + c + d + e + f + g)
11,527.89
g - Seguro
3,182.92
3,486.97
947.50
1,092.69
454.24
316.59
2,190.07
-143.09
(a + b + c + d + e + f)
1.1722
a - Manuteno
b - Combustvel
c - Lubrificantes
e - Pneus
0.2794
0.7738
0.0278
0.0780
0.1327
-0.1195

(a + b + c + d + e + f + g + h)
[ ( 1 + 2 + 3 ) x 4 ] : 12 meses

02 - Rodoar
( 1 + 2 ) x ( um + 3 )

03 - Valor do Pneu
04 - Rodoar
3,486.97
1,725.66
25.00
99.18%
(( 1 + 2 ) x ( um + 3 ))/4
3,182.92
232,606.29
1,083.33
55,666.67
13.2%
11,527.89
300.00 PLR/Junho/09
947.50
1,402.10
25.00
99.18%
3
{ [1 - ( 2 x 3 ) + 4 ] x 5 } : 6
300.00 PLR/Junho/09
1,092.69
232,606.29
6
1,662.59
1,083.33
P g i n a 2 0 7

CUSTOS APURADOS AT:
30/04/11
TIPO DE CARGA:
TRANSFERNCIA/LOTAO
TIPO DE VECULO:
MB LS 1634/45 - CA

41%
84
(1x2)/5
454.24

f - LICENCIAMENTO
55,666.67
73%
90
(1 + 2 + 3) : 12 meses
316.59
01 - DPVAT
02 - IPVA
g - SEGURO
105.68
3,489.09
119.28
85.00
[1 + 2 + 3 + ( 4 : 12 meses ) ] x (um + 5)
2,190.07

05 - IOF
1,597.52
283.57
153.47
60.00
7.38%
- 1 x (2 + 3)
-143.09

02 - Alquota PIS
03 - Alquota Cofins
a - MANUTENO
1.1722
0.2794
222,630.75
1,083.33
55,666.67
1.0%
10,000.00
1:2

c - LUBRIFICANTES
(a + b + c + d + e + f)
(( 1 + 2 + 3 ) x 4) / 5

b - COMBUSTVEL
1,546.93
1.65%
7.60%
0.7738
2.0120
2.6000
{ [ 1 x (2 + 3) ] : 4 } + [ ( 5 x 6 ) : 7 ]

0.0278
15.13
26.00
9.00
P g i n a 2 0 8

CUSTOS APURADOS AT:
30/04/11
TIPO DE CARGA:
TRANSFERNCIA/LOTAO
TIPO DE VECULO:
MB LS 1634/45 - CA

30,000
17.99
30.00
53,000
1:2
0.0780

e - PNEUS
312.00
4,000
{ [ ( 1 x 3 ) x ( um + 5 ) ] + ( 2 x 3 x 4 ) } : 6
0.1327

1,662.59
250.50
16
2
7.00%
275,000
- 1 x (2 + 3)
-0.1195

02 - Alquota PIS
03 - Alquota Cofins
1.2917
1.65%
7.60%

2 : 12 meses
i + ii

ii. Rodoar
233,689.62
232,606.29
1,083.33
19,170.19

1,597.52
2 : 12 meses
283.57
P g i n a 2 0 9

CUSTOS APURADOS AT:
30/04/11
TIPO DE CARGA:
TRANSFERNCIA/LOTAO
TIPO DE VECULO:
MB LS 1634/45 - CA
55,666.67
55,666.67
3,402.79
( 1 + 2 ) : 12 meses

153.47
1,171.01
670.62
1,841.63

0.0820
0.0611280

0.0040470
0.0023176
g - CUSTO DA APLICE
60.00

MS:
NATUREZA DA OPERAO:
TIPO DE CARGA:
TIPO DE VECULO:
EQUIPAMENTO:
CUSTO FIXO MENSAL:
CUSTO VARIVEL/KM:
TAXA DE LUCRO (%):
Percurso em (km)
50
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
1,000
1,100
1,200
1,300
1,400
1,500
1,600
30/4/11
TRANSFERNCIA/LOTAO
FRACIONADA
MB LS 1634/45 - CA
20.0
0.90
18.00
11,527.89
1.1722
220.00
45.00
2.00
0.00
52.3995
Vgs/ms
70.71
52.11
41.25
34.14
29.12
25.38
22.50
20.20
18.33
16.78
15.47
14.35
13.38
12.53
11.79
11.12
10.53
10.00
9.52
9.08
8.32
7.67
7.12
6.64
6.23
5.86
CF/VIAGEM
163.02
221.24
279.46
337.69
395.91
454.13
512.35
570.57
628.79
687.02
745.24
803.46
861.68
919.90
978.12
1,036.35
1,094.57
1,152.79
1,211.01
1,269.23
1,385.68
1,502.12
1,618.56
1,735.01
1,851.45
1,967.89
CV/VIAGEM
58.61
117.22
175.83
234.45
293.06
351.67
410.28
468.89
527.50
586.11
644.72
703.34
761.95
820.56
879.17
937.78
996.39
1055.00
1113.62
1172.23
1289.45
1406.67
1523.90
1641.12
1758.34
1875.56
1,700
1,800
1,900
2,000
2,200
2,400
2,600
2,800
3,000
3,200
3,400
3,600
3,800
4,000
4,200
4,400
4,600
4,800
5,000
5,200
5,400
5,600
5,800
6,000
5.53
5.24
4.97
4.74
4.32
3.98
3.68
3.43
3.20
3.01
2.84
2.68
2.54
2.42
2.31
2.20
2.11
2.02
1.94
1.87
1.80
1.74
1.68
1.63
2,084.34
2,200.78
2,317.22
2,433.67
2,666.55
2,899.44
3,132.33
3,365.21
3,598.10
3,830.99
4,063.87
4,296.76
4,529.65
4,762.53
4,995.42
5,228.31
5,461.19
5,694.08
5,926.97
6,159.85
6,392.74
6,625.63
6,858.51
7,091.40
1992.79
2110.01
2227.23
2344.45
2578.90
2813.35
3047.79
3282.24
3516.68
3751.13
3985.57
4220.02
4454.46
4688.91
4923.35
5157.80
5392.24
5626.69
5861.14
6095.58
6330.03
6564.47
6798.92
7033.36
RGAS E LOGSTICA
as - DECOPE
VIAGEM
221.63
338.47
455.30
572.13
688.96
805.80
922.63
1,039.46
1,156.30
1,273.13
1,389.96
1,506.80
1,623.63
1,740.46
1,857.29
1,974.13
2,090.96
2,207.79
2,324.63
2,441.46
2,675.13
2,908.79
3,142.46
3,376.12
3,609.79
3,843.46
TOTAL POR
KM
4.43
3.38
3.04
2.86
2.76
2.69
2.64
2.60
2.57
2.55
2.53
2.51
2.50
2.49
2.48
2.47
2.46
2.45
2.45
2.44
2.43
2.42
2.42
2.41
2.41
2.40
TONELADA
12.31
18.80
25.29
31.79
38.28
44.77
51.26
57.75
64.24
70.73
77.22
83.71
90.20
96.69
103.18
109.67
116.16
122.66
129.15
135.64
148.62
161.60
174.58
187.56
200.54
213.53
4,077.12
4,310.79
4,544.45
4,778.12
5,245.45
5,712.78
6,180.12
6,647.45
7,114.78
7,582.11
8,049.44
8,516.78
8,984.11
9,451.44
9,918.77
10,386.11
10,853.44
11,320.77
11,788.10
12,255.43
12,722.77
13,190.10
13,657.43
14,124.76
2.40
2.39
2.39
2.39
2.38
2.38
2.38
2.37
2.37
2.37
2.37
2.37
2.36
2.36
2.36
2.36
2.36
2.36
2.36
2.36
2.36
2.36
2.35
2.35
226.51
239.49
252.47
265.45
291.41
317.38
343.34
369.30
395.27
421.23
447.19
473.15
499.12
525.08
551.04
577.01
602.97
628.93
654.89
680.86
706.82
732.78
758.75
784.71

CUSTOS APURADOS AT:
30/04/11
TIPO DE CARGA:
FRACIONADA
TIPO DE VECULO:
MB LS 1620
BA DURALUMNIO
9,00 X 2,60 X 2,60
12.0000
TONELADAS
KG POR METRO CBICO:
197.24
KM/MS:
8,712
Km
6X2
TRUCK
M:

(Valores em R$)
1.2 - Valor do Veculo - MBL 1620
b - OUTRAS COTAES
(Valores em R$)
01 - I.P.V.A.
04 - DPVAT
60.84

02 - Vida til do Ba (meses)
04 - Taxa de Reposio do Valor do Ba
03 - PIS
04 - COFINS
(a + b + c + d + e + f + g)
d - Reposio do Veculo
e - Reposio do Equipamento
g - Seguro
(a + b + c + d + e + f)
a - Manuteno
b - Combustvel
c - Lubrificantes
e - Pneus
(a + b + c + d + e + f + g + h)
[ ( 1 + 2 + 3 ) x 4 ] : 12 meses
02 - Rodoar
03 - Valor do Ba
( 1 + 2 ) x ( um + 3 )
(( 1 + 2 ) x ( um + 3 ))/4
d - REPOSIO DO VECULO
{ [1 - ( 2 x 3 ) + 4 ] x 5 } : 6
03 - Valor do Pneu
04 - Rodoar
05 - Taxa de Reposio do Equipamento
e - REPOSIO DO EQUIPAMENTO
(1x2)/5
03 - Vida til do Equipamento (em meses)
f - LICENCIAMENTO
(1 + 2 + 3) : 12 meses
01 - DPVAT
02 - IPVA
g - SEGURO
[1 + 2 + 3 + ( 4 : 12 meses ) ] x (um + 5)
01 - Seguro do Casco do Veculo (mensal)
05 - IOF
- 1 x (2 + 3)

02 - Alquota PIS
03 - Alquota Cofins
(a + b + c + d + e + f)
a - MANUTENO
(( 1 + 2 + 3 ) x 4) / 5

b - COMBUSTVEL
1:2

c - LUBRIFICANTES
{ [ 1 x (2 + 3) ] : 4 } + [ ( 5 x 6 ) : 7 ]

1:2

e - PNEUS
{ [ ( 1 x 3 ) x ( um + 5 ) ] + ( 2 x 3 x 4 ) } : 6

- 1 x (2 + 3)

02 - Alquota PIS
03 - Alquota Cofins

2 : 12 meses
i + ii
i. Valor do Veculo
ii. Rodoar
2 : 12 meses
( 1 + 2 ) : 12 meses



g - CUSTO DA APLICE

CARGA LOTAO
O - CUSTO-PESO
ANO: 2003
191,567.06
22,848.67
763.33
1,538.92
350.75
1,538.92
2.0120
15.13
17.99
182.00
1,381.62
2,304.44
1,402.10
2,305.44
2,873.51
59.64
85.00
105.68
192,330.39
22,848.67
15,777.38
1,396.69
60.00
84
90
34.18%
73.44%
13.20%
1.00%
275,000
11
7.00%
8,712
3.64
15
9.00
13,600
23
11
2.7
9.0
50,000
4,000
4
A
A
A
A
A
A
99.18%
7.38%
1.65%
7.60%
220.00 A
2.00
12.00
0
47.00
A
A
A
A
8,626.86
2,366.97
2,801.70
710.63
719.92
186.45
260.32
1,664.71
(83.84)
0.8679
0.2293
0.5527
0.0349
0.0455
0.0939
(0.0885)
8,626.86
2,366.97
191,567.06
763.33
22,848.67
13.2%
2,801.70
1,381.62
25.00
99.18%
300.00 PLR/Junho/09
710.63
1,402.10
25.00
99.18%
4
300.00 PLR/Junho/09
719.92
191,567.06
10
1,538.92
763.33
34%
84
186.45
22,848.67
73%
90
260.32
105.68
2,873.51
59.64
85.00
1,664.71
1,314.78
116.39
114.13
60.00
7.38%
-83.84
906.37
1.65%
7.60%
0.8679
0.2293
176,177.83
763.33
22,848.67
1.0%
8,712.00
0.5527
2.0120
3.6400
0.0349
15.13
15.00
9.00
13,600
17.99
22.70
50,000
0.0455
182.00
4,000
0.0939
1,538.92
350.75
11
2
7.00%
275,000
-0.0885
0.9564
1.65%
7.60%
1,314.78
192,330.39
191,567.06
763.33
15,777.38
116.39
22,848.67
22,848.67
1,396.69
114.13
870.82
498.70
1,369.52
0.0820
0.0611280
0.0040470
0.0023176
60.00

MS:
NATUREZA DA OPERAO:
TIPO DE CARGA:
TIPO DE VECULO:
EQUIPAMENTO:
CUSTO FIXO MENSAL:
CUSTO VARIVEL/KM:
TAXA DE LUCRO (%):
Percurso em (km)
50
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
1,000
1,100
1,200
1,300
1,400
1,500
1,600
30/4/11
TRANSFERNCIA
FRACIONADA
MB LS 1620
6X2
BA DURALUMNIO
12.0
0.90
10.80
8,626.86
0.8679
220.00
47.00
2.00
0.00
39.2130
Vgs/ms
71.81
53.30
42.38
35.17
30.06
26.24
23.29
20.93
19.01
17.41
16.06
14.90
13.90
13.02
12.25
11.57
10.95
10.40
9.90
9.45
8.66
7.99
7.42
6.92
6.49
6.10
TRUCK
CF/VIAGEM
120.14
161.86
203.57
245.29
287.01
328.72
370.44
412.15
453.87
495.59
537.30
579.02
620.73
662.45
704.17
745.88
787.60
829.31
871.03
912.74
996.18
1,079.61
1,163.04
1,246.47
1,329.90
1,413.34
CV/VIAGEM
43.39
86.79
130.18
173.58
216.97
260.37
303.76
347.16
390.55
433.95
477.34
520.74
564.13
607.53
650.92
694.32
737.71
781.11
824.50
867.90
954.69
1041.48
1128.27
1215.06
1301.85
1388.64
1,700
1,800
1,900
2,000
2,200
2,400
2,600
2,800
3,000
3,200
3,400
3,600
3,800
4,000
4,200
4,400
4,600
4,800
5,000
5,200
5,400
5,600
5,800
6,000
5.76
5.46
5.19
4.94
4.51
4.15
3.84
3.57
3.34
3.14
2.96
2.80
2.66
2.53
2.41
2.30
2.20
2.11
2.03
1.95
1.88
1.82
1.75
1.70
1,496.77
1,580.20
1,663.63
1,747.06
1,913.93
2,080.79
2,247.66
2,414.52
2,581.38
2,748.25
2,915.11
3,081.97
3,248.84
3,415.70
3,582.57
3,749.43
3,916.29
4,083.16
4,250.02
4,416.88
4,583.75
4,750.61
4,917.48
5,084.34
1475.43
1562.22
1649.01
1735.80
1909.38
2082.96
2256.54
2430.12
2603.70
2777.28
2950.86
3124.44
3298.02
3471.60
3645.18
3818.76
3992.34
4165.92
4339.50
4513.08
4686.66
4860.24
5033.82
5207.40
RGAS E LOGSTICA
as - DECOPE
VIAGEM
163.54
248.65
333.76
418.87
503.98
589.09
674.20
759.31
844.42
929.54
1,014.65
1,099.76
1,184.87
1,269.98
1,355.09
1,440.20
1,525.31
1,610.42
1,695.53
1,780.64
1,950.87
2,121.09
2,291.31
2,461.53
2,631.75
2,801.98
TOTAL POR
KM
3.27
2.49
2.23
2.09
2.02
1.96
1.93
1.90
1.88
1.86
1.84
1.83
1.82
1.81
1.81
1.80
1.79
1.79
1.78
1.78
1.77
1.77
1.76
1.76
1.75
1.75
TONELADA
15.14
23.02
30.90
38.78
46.66
54.55
62.43
70.31
78.19
86.07
93.95
101.83
109.71
117.59
125.47
133.35
141.23
149.11
156.99
164.87
180.64
196.40
212.16
227.92
243.68
259.44
2,972.20
3,142.42
3,312.64
3,482.86
3,823.31
4,163.75
4,504.19
4,844.64
5,185.08
5,525.53
5,865.97
6,206.41
6,546.86
6,887.30
7,227.74
7,568.19
7,908.63
8,249.08
8,589.52
8,929.96
9,270.41
9,610.85
9,951.30
10,291.74
1.75
1.75
1.74
1.74
1.74
1.73
1.73
1.73
1.73
1.73
1.73
1.72
1.72
1.72
1.72
1.72
1.72
1.72
1.72
1.72
1.72
1.72
1.72
1.72
275.20
290.96
306.73
322.49
354.01
385.53
417.06
448.58
480.10
511.62
543.15
574.67
606.19
637.71
669.24
700.76
732.28
763.80
795.33
826.85
858.37
889.89
921.42
952.94
P g i n a 2 3 0

CUSTOS APURADOS AT:
30/04/11
TIPO DE CARGA:
FRACIONADA
TIPO DE VECULO:
MB ATEGO 1315
BA DURALUMNIO
9,00 X 2,60 X 2,60
12.0000
TONELADAS
KG POR METRO CBICO:
197.24
KM/MS:
8,712
Km
6X2
TRUCK
M:
60.84

(Valores em R$)
01 - Valor do Veculo + 3 EIXO

b - OUTRAS COTAES
ANO: 2004
161,518.00
22,848.67
763.33
1,538.92
350.75
1,538.92
2.0120
15.13
17.99
182.00
1,381.62
2,304.44
1,402.10
2,305.44
(Valores em R$)
01 - I.P.V.A.
04 - DPVAT
2,422.77
59.64
85.00
105.68

162,281.34
22,848.67
13,312.38
1,396.69
60.00

84 A
90 A
33.53%
73.44%
13.20%
P g i n a 2 3 1

CUSTOS APURADOS AT:
TIPO DE CARGA:
30/04/11
FRACIONADA

1.00%
275,000
11
7.00%
8,712
3.64
15
9.00
13,600
24
11
3.5
9.0
50,000
4,000
4
A
A
A
A
03 - PIS
04 - COFINS
99.18%
7.38%
1.65%
7.60%

220.00
2.00
12.00
0
47.00
A
A
A
A
A
P g i n a 2 3 2

CUSTOS APURADOS AT:
TIPO DE CARGA:
30/04/11
FRACIONADA

(a + b + c + d + e + f + g)
7,899.88
g - Seguro
2,036.43
2,801.70
710.63
586.38
186.45
222.76
1,427.02
(71.49)
(a + b + c + d + e + f)
0.8369
a - Manuteno
b - Combustvel
c - Lubrificantes
e - Pneus
0.1948
0.5527
0.0352
0.0455
0.0939
(0.0853)

(a + b + c + d + e + f + g + h)
02 - Rodoar
( 1 + 2 ) x ( um + 3 )
03 - Valor do Pneu
04 - Rodoar
2,801.70
1,381.62
25.00
99.18%
(( 1 + 2 ) x ( um + 3 ))/4
d - REPOSIO DO VECULO
2,036.43
161,518.00
763.33
22,848.67
13.2%
7,899.88
[ ( 1 + 2 + 3 ) x 4 ] : 12 meses
300.00 PLR/Junho/09
710.63
1,402.10
25.00
99.18%
4
{ [1 - ( 2 x 3 ) + 4 ] x 5 } : 6
300.00 PLR/Junho/09
586.38
161,518.00
10
1,538.92
763.33
34%
P g i n a 2 3 3

CUSTOS APURADOS AT:
TIPO DE CARGA:
30/04/11
FRACIONADA

84
(1x2)/5
186.45
f - LICENCIAMENTO
22,848.67
73%
90
(1 + 2 + 3) : 12 meses
222.76
01 - DPVAT
02 - IPVA
g - SEGURO
105.68
2,422.77
59.64
85.00
[1 + 2 + 3 + ( 4 : 12 meses ) ] x (um + 5)
1,427.02

05 - IOF
1,109.36
116.39
98.19
60.00
7.38%
- 1 x (2 + 3)
-71.49

02 - Alquota PIS
03 - Alquota Cofins
a - MANUTENO
0.8369
0.1948
146,128.78
763.33
22,848.67
1.0%
8,712.00
1:2

c - LUBRIFICANTES
(a + b + c + d + e + f)
(( 1 + 2 + 3 ) x 4) / 5

b - COMBUSTVEL
772.82
1.65%
7.60%
{ [ 1 x (2 + 3) ] : 4 } + [ ( 5 x 6 ) : 7 ]
0.5527
2.0120
3.6400
0.0352
P g i n a 2 3 4

CUSTOS APURADOS AT:
TIPO DE CARGA:
30/04/11
FRACIONADA

15.13
15.00
9.00
13,600
17.99
23.50
50,000
1:2
0.0455

e - PNEUS
182.00
4,000
{ [ ( 1 x 3 ) x ( um + 5 ) ] + ( 2 x 3 x 4 ) } : 6
0.0939

1,538.92
350.75
11
2
7.00%
275,000
- 1 x (2 + 3)
-0.0853

02 - Alquota PIS
03 - Alquota Cofins
0.9222
1.65%
7.60%

i. Valor do Veculo
ii. Rodoar
2 : 12 meses
1,109.36
i + ii
162,281.34
161,518.00
763.33
P g i n a 2 3 5

CUSTOS APURADOS AT:
TIPO DE CARGA:
30/04/11
FRACIONADA
13,312.38

2 : 12 meses
116.39
22,848.67
22,848.67
1,396.69
( 1 + 2 ) : 12 meses

98.19
749.21
429.06
1,178.27

0.0820
0.0611280

0.0040470
0.0023176
g - CUSTO DA APLICE
60.00

MS:
NATUREZA DA OPERAO:
TIPO DE CARGA:
TIPO DE VECULO:
EQUIPAMENTO:
CUSTO FIXO MENSAL:
CUSTO VARIVEL/KM:
TAXA DE LUCRO (%):
Percurso em (km)
50
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
1,000
1,100
1,200
1,300
1,400
1,500
1,600
30/4/11
TRANSFERNCIA
FRACIONADA
MB ATEGO 1315
6X2
BA DURALUMNIO
12.0
0.90
10.80
7,899.88
0.8369
220.00
47.00
2.00
0.00
35.9085
Vgs/ms
71.81
53.30
42.38
35.17
30.06
26.24
23.29
20.93
19.01
17.41
16.06
14.90
13.90
13.02
12.25
11.57
10.95
10.40
9.90
9.45
8.66
7.99
7.42
6.92
6.49
6.10
TRUCK
CF/VIAGEM
110.02
148.22
186.42
224.62
262.82
301.02
339.22
377.42
415.62
453.82
492.02
530.22
568.42
606.62
644.83
683.03
721.23
759.43
797.63
835.83
912.23
988.63
1,065.03
1,141.43
1,217.83
1,294.23
CV/VIAGEM
41.84
83.69
125.53
167.37
209.21
251.06
292.90
334.74
376.59
418.43
460.27
502.12
543.96
585.80
627.64
669.49
711.33
753.17
795.02
836.86
920.55
1004.23
1087.92
1171.60
1255.29
1338.98
1,700
1,800
1,900
2,000
2,200
2,400
2,600
2,800
3,000
3,200
3,400
3,600
3,800
4,000
4,200
4,400
4,600
4,800
5,000
5,200
5,400
5,600
5,800
6,000
5.76
5.46
5.19
4.94
4.51
4.15
3.84
3.57
3.34
3.14
2.96
2.80
2.66
2.53
2.41
2.30
2.20
2.11
2.03
1.95
1.88
1.82
1.75
1.70
1,370.64
1,447.04
1,523.44
1,599.84
1,752.64
1,905.44
2,058.25
2,211.05
2,363.85
2,516.65
2,669.46
2,822.26
2,975.06
3,127.86
3,280.66
3,433.47
3,586.27
3,739.07
3,891.87
4,044.68
4,197.48
4,350.28
4,503.08
4,655.88
1422.66
1506.35
1590.03
1673.72
1841.09
2008.46
2175.84
2343.21
2510.58
2677.95
2845.32
3012.70
3180.07
3347.44
3514.81
3682.18
3849.56
4016.93
4184.30
4351.67
4519.04
4686.42
4853.79
5021.16
RGAS E LOGSTICA
as - DECOPE
VIAGEM
151.86
231.90
311.95
391.99
472.03
552.08
632.12
712.17
792.21
872.25
952.30
1,032.34
1,112.38
1,192.43
1,272.47
1,352.51
1,432.56
1,512.60
1,592.64
1,672.69
1,832.78
1,992.86
2,152.95
2,313.04
2,473.12
2,633.21
TOTAL POR
KM
3.04
2.32
2.08
1.96
1.89
1.84
1.81
1.78
1.76
1.74
1.73
1.72
1.71
1.70
1.70
1.69
1.69
1.68
1.68
1.67
1.67
1.66
1.66
1.65
1.65
1.65
TONELADA
14.06
21.47
28.88
36.30
43.71
51.12
58.53
65.94
73.35
80.76
88.18
95.59
103.00
110.41
117.82
125.23
132.64
140.06
147.47
154.88
169.70
184.52
199.35
214.17
228.99
243.82
2,793.30
2,953.39
3,113.47
3,273.56
3,593.73
3,913.91
4,234.08
4,554.26
4,874.43
5,194.60
5,514.78
5,834.95
6,155.13
6,475.30
6,795.48
7,115.65
7,435.82
7,756.00
8,076.17
8,396.35
8,716.52
9,036.70
9,356.87
9,677.04
1.64
1.64
1.64
1.64
1.63
1.63
1.63
1.63
1.62
1.62
1.62
1.62
1.62
1.62
1.62
1.62
1.62
1.62
1.62
1.61
1.61
1.61
1.61
1.61
258.64
273.46
288.28
303.11
332.75
362.40
392.04
421.69
451.34
480.98
510.63
540.27
569.92
599.56
629.21
658.86
688.50
718.15
747.79
777.44
807.09
836.73
866.38
896.02

CUSTOS APURADOS AT:
30/04/11
TIPO DE CARGA:
FRACIONADA
TIPO DE VECULO:
VW 17.250
BA DURALUMNIO
9,00 X 2,60 X 2,60
12.0000
TONELADAS
KG POR METRO CBICO:
197.24
KM/MS:
8,712
Km
6X2
TRUCK
M:

(Valores em R$)
01 - Valor do Veculo + 3 Eixo

1.2 - Valor do Veculo - VW 17.250
b - OUTRAS COTAES
(Valores em R$)
01 - I.P.V.A.
04 - DPVAT
60.84

03 - PIS
04 - COFINS
(a + b + c + d + e + f + g)
g - Seguro
(a + b + c + d + e + f)
a - Manuteno
b - Combustvel
c - Lubrificantes
e - Pneus
(a + b + c + d + e + f + g + h)
[ ( 1 + 2 + 3 ) x 4 ] : 12 meses
02 - Rodoar
( 1 + 2 ) x ( um + 3 )
(( 1 + 2 ) x ( um + 3 ))/4
{ [1 - ( 2 x 3 ) + 4 ] x 5 } : 6
03 - Valor do Pneu
04 - Rodoar
(1x2)/5
f - LICENCIAMENTO
(1 + 2 + 3) : 12 meses
01 - DPVAT
02 - IPVA
g - SEGURO
[1 + 2 + 3 + ( 4 : 12 meses ) ] x (um + 5)
05 - IOF
- 1 x (2 + 3)

02 - Alquota PIS
03 - Alquota Cofins
(a + b + c + d + e + f)
a - MANUTENO
(( 1 + 2 + 3 ) x 4) / 5

b - COMBUSTVEL
1:2

c - LUBRIFICANTES
{ [ 1 x (2 + 3) ] : 4 } + [ ( 5 x 6 ) : 7 ]

1:2

e - PNEUS
{ [ ( 1 x 3 ) x ( um + 5 ) ] + ( 2 x 3 x 4 ) } : 6

- 1 x (2 + 3)

02 - Alquota PIS
03 - Alquota Cofins

2 : 12 meses
i + ii
i. Valor do Veculo
ii. Rodoar
2 : 12 meses
( 1 + 2 ) : 12 meses



g - CUSTO DA APLICE

CARGA LOTAO
O - CUSTO-PESO
ANO: 2004
215,467.56
22,848.67
763.33
1,538.92
350.75
1,538.92
2.0120
15.13
17.99
182.00
1,381.62
2,304.44
1,402.10
2,305.44
3,232.01
59.64
85.00
105.68
216,230.89
22,848.67
17,738.00
1,396.69
60.00
84
90
48.78%
73.44%
13.20%
1.00%
275,000
11
7.00%
8,712
3.64
34
9.00
13,600
31
18
3.7
9.2
50,000
4,000
4
A
A
A
A
A
A
99.18%
7.38%
1.65%
7.60%
220.00 A
2.00
12.00
0
47.00
A
A
A
A
9,513.74
2,629.88
2,801.70
710.63
1,166.25
186.45
290.19
1,853.77
(125.12)
0.9147
0.2568
0.5527
0.0589
0.0455
0.0939
(0.0932)
9,513.74
2,629.88
215,467.56
763.33
22,848.67
13.2%
2,801.70
1,381.62
25.00
99.18%
300.00 PLR/Junho/09
710.63
1,402.10
25.00
99.18%
4
300.00 PLR/Junho/09
1,166.25
215,467.56
10
1,538.92
763.33
49%
84
186.45
22,848.67
73%
90
290.19
105.68
3,232.01
85.00
59.64
1,853.77
1,478.17
116.39
126.80
60.00
7.38%
-125.12
1,352.70
1.65%
7.60%
0.9147
0.2568
200,078.33
763.33
22,848.67
1.0%
8,712.00
0.5527
2.0120
3.6400
0.0589
15.13
34.00
9.00
13,600
17.99
30.90
50,000
0.0455
182.00
4,000
0.0939
1,538.92
350.75
11
2
7.00%
275,000
-0.0932
1.0079
1.65%
7.60%
1,478.17
216,230.89
215,467.56
763.33
17,738.00
116.39
22,848.67
22,848.67
1,396.69
126.80
967.55
554.09
1,521.64
0.0820
0.0611280
0.0040470
0.0023176
60.00

MS:
NATUREZA DA OPERAO:
TIPO DE CARGA:
TIPO DE VECULO:
EQUIPAMENTO:
CUSTO FIXO MENSAL:
CUSTO VARIVEL/KM:
TAXA DE LUCRO (%):
Percurso em (km)
50
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
1,000
1,100
1,200
1,300
1,400
1,500
1,600
30/4/11
TRANSFERNCIA
FRACIONADA
VW 17.250
6X2
BA DURALUMNIO
12.0
0.90
10.80
9,513.74
0.9147
220.00
47.00
2.00
0.00
43.2443
Vgs/ms
71.81
53.30
42.38
35.17
30.06
26.24
23.29
20.93
19.01
17.41
16.06
14.90
13.90
13.02
12.25
11.57
10.95
10.40
9.90
9.45
8.66
7.99
7.42
6.92
6.49
6.10
TRUCK
CF/VIAGEM
132.49
178.50
224.50
270.51
316.51
362.52
408.52
454.53
500.53
546.53
592.54
638.54
684.55
730.55
776.56
822.56
868.57
914.57
960.58
1,006.58
1,098.59
1,190.60
1,282.61
1,374.62
1,466.63
1,558.63
CV/VIAGEM
45.73
91.47
137.20
182.93
228.66
274.40
320.13
365.86
411.59
457.33
503.06
548.79
594.52
640.26
685.99
731.72
777.46
823.19
868.92
914.65
1006.12
1097.58
1189.05
1280.51
1371.98
1463.45
1,700
1,800
1,900
2,000
2,200
2,400
2,600
2,800
3,000
3,200
3,400
3,600
3,800
4,000
4,200
4,400
4,600
4,800
5,000
5,200
5,400
5,600
5,800
6,000
5.76
5.46
5.19
4.94
4.51
4.15
3.84
3.57
3.34
3.14
2.96
2.80
2.66
2.53
2.41
2.30
2.20
2.11
2.03
1.95
1.88
1.82
1.75
1.70
1,650.64
1,742.65
1,834.66
1,926.67
2,110.69
2,294.71
2,478.73
2,662.74
2,846.76
3,030.78
3,214.80
3,398.82
3,582.83
3,766.85
3,950.87
4,134.89
4,318.91
4,502.93
4,686.94
4,870.96
5,054.98
5,239.00
5,423.02
5,607.04
1554.91
1646.38
1737.84
1829.31
2012.24
2195.17
2378.10
2561.03
2743.96
2926.89
3109.82
3292.75
3475.68
3658.61
3841.54
4024.48
4207.41
4390.34
4573.27
4756.20
4939.13
5122.06
5304.99
5487.92
RGAS E LOGSTICA
as - DECOPE
VIAGEM
178.23
269.96
361.70
453.44
545.17
636.91
728.65
820.39
912.12
1,003.86
1,095.60
1,187.34
1,279.07
1,370.81
1,462.55
1,554.28
1,646.02
1,737.76
1,829.50
1,921.23
2,104.71
2,288.18
2,471.66
2,655.13
2,838.61
3,022.08
TOTAL POR
KM
3.56
2.70
2.41
2.27
2.18
2.12
2.08
2.05
2.03
2.01
1.99
1.98
1.97
1.96
1.95
1.94
1.94
1.93
1.93
1.92
1.91
1.91
1.90
1.90
1.89
1.89
TONELADA
16.50
25.00
33.49
41.98
50.48
58.97
67.47
75.96
84.46
92.95
101.44
109.94
118.43
126.93
135.42
143.92
152.41
160.90
169.40
177.89
194.88
211.87
228.86
245.85
262.83
279.82
3,205.55
3,389.03
3,572.50
3,755.98
4,122.93
4,489.88
4,856.82
5,223.77
5,590.72
5,957.67
6,324.62
6,691.57
7,058.52
7,425.47
7,792.42
8,159.36
8,526.31
8,893.26
9,260.21
9,627.16
9,994.11
10,361.06
10,728.01
11,094.96
1.89
1.88
1.88
1.88
1.87
1.87
1.87
1.87
1.86
1.86
1.86
1.86
1.86
1.86
1.86
1.85
1.85
1.85
1.85
1.85
1.85
1.85
1.85
1.85
296.81
313.80
330.79
347.78
381.75
415.73
449.71
483.68
517.66
551.64
585.61
619.59
653.57
687.54
721.52
755.50
789.47
823.45
857.43
891.40
925.38
959.36
993.33
1,027.31

CUSTOS APURADOS AT:
30/04/11
TIPO DE CARGA:
FRACIONADA
TIPO DE VECULO:
VW 15180
BA DURALUMNIO
8,50 X 2,60 X 2,60
12.0000
TONELADAS
KG POR METRO CBICO:
208.84
KM/MS:
8,712
Km
6X2
TRUCK
M:

(Valores em R$)
01 - Valor do Veculo + 3 Eixo

b - OUTRAS COTAES
(Valores em R$)
01 - I.P.V.A.
04 - DPVAT
57.46

03 - PIS
04 - COFINS
(a + b + c + d + e + f + g)
g - Seguro
(a + b + c + d + e + f)
a - Manuteno
b - Combustvel
c - Lubrificantes
e - Pneus
(a + b + c + d + e + f + g + h)
[ ( 1 + 2 + 3 ) x 4 ] : 12 meses
02 - Rodoar
( 1 + 2 ) x ( um + 3 )
(( 1 + 2 ) x ( um + 3 ))/4
{ [1 - ( 2 x 3 ) + 4 ] x 5 } : 6
03 - Valor do Pneu
04 - Rodoar
(1x2)/5
f - LICENCIAMENTO
(1 + 2 + 3) : 12 meses
01 - DPVAT
02 - IPVA
g - SEGURO
[1 + 2 + 3 + ( 4 : 12 meses ) ] x (um + 5)
05 - IOF
- 1 x (2 + 3)

02 - Alquota PIS
03 - Alquota Cofins
(a + b + c + d + e + f)
a - MANUTENO
(( 1 + 2 + 3 ) x 4) / 5

b - COMBUSTVEL
1:2

c - LUBRIFICANTES
{ [ 1 x (2 + 3) ] : 4 } + [ ( 5 x 6 ) : 7 ]

1:2

e - PNEUS
{ [ ( 1 x 3 ) x ( um + 5 ) ] + ( 2 x 3 x 4 ) } : 6

- 1 x (2 + 3)

02 - Alquota PIS
03 - Alquota Cofins

2 : 12 meses
i + ii
i. Valor do Veculo
ii. Rodoar
2 : 12 meses
( 1 + 2 ) : 12 meses



g - CUSTO DA APLICE

CARGA LOTAO
O - CUSTO-PESO
ANO: 2004
158,110.00
21,888.00
763.33
1,538.92
350.75
1,538.92
2.0120
15.13
17.99
182.00
1,381.62
2,304.44
1,402.10
2,305.44
2,371.65
59.64
85.00
105.68
158,873.33
21,888.00
13,032.81
1,337.97
60.00
84
90
41.56%
73.44%
13.20%
1.00%
275,000
11
7.00%
8,712
3.64
19
9.00
13,600
29
20
3.6
5.0
50,000
4,000
4
A
A
A
A
A
A
99.18%
7.38%
1.65%
7.60%
220.00 A
2.00
12.00
0
47.00
A
A
A
A
7,919.79
1,988.37
2,801.70
710.63
709.91
178.61
218.50
1,394.26
(82.19)
0.8377
0.1898
0.5527
0.0411
0.0455
0.0939
(0.0854)
7,919.79
1,988.37
158,110.00
763.33
21,888.00
13.2%
2,801.70
1,381.62
25.00
99.18%
300.00 PLR/Junho/09
710.63
1,402.10
25.00
99.18%
4
300.00 PLR/Junho/09
709.91
158,110.00
10
1,538.92
763.33
42%
84
178.61
21,888.00
73%
90
218.50
105.68
2,371.65
59.64
85.00
1,394.26
1,086.07
111.50
95.87
60.00
7.38%
-82.19
888.52
1.65%
7.60%
0.8377
0.1898
142,720.77
763.33
21,888.00
1.0%
8,712.00
0.5527
2.0120
3.6400
0.0411
15.13
18.70
9.00
13,600
17.99
28.60
50,000
0.0455
182.00
4,000
0.0939
1,538.92
350.75
11
2
7.00%
275,000
-0.0854
0.9231
1.65%
7.60%
1,086.07
158,873.33
158,110.00
763.33
13,032.81
111.50
21,888.00
21,888.00
1,337.97
95.87
731.53
418.93
1,150.47
0.0820
0.0611280
0.0040470
0.0023176
60.00

MS:
NATUREZA DA OPERAO:
TIPO DE CARGA:
TIPO DE VECULO:
EQUIPAMENTO:
CUSTO FIXO MENSAL:
CUSTO VARIVEL/KM:
TAXA DE LUCRO (%):
Percurso em (km)
50
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
1,000
1,100
1,200
1,300
1,400
1,500
1,600
30/4/11
TRANSFERNCIA
FRACIONADA
VW 15180
6X2
BA DURALUMNIO
12.0
0.90
10.80
7,919.79
0.8377
220.00
47.00
2.00
0.00
35.9991
Vgs/ms
71.81
53.30
42.38
35.17
30.06
26.24
23.29
20.93
19.01
17.41
16.06
14.90
13.90
13.02
12.25
11.57
10.95
10.40
9.90
9.45
8.66
7.99
7.42
6.92
6.49
6.10
TRUCK
CF/VIAGEM
110.29
148.59
186.89
225.19
263.48
301.78
340.08
378.37
416.67
454.97
493.26
531.56
569.86
608.15
646.45
684.75
723.04
761.34
799.64
837.94
914.53
991.12
1,067.72
1,144.31
1,220.90
1,297.50
CV/VIAGEM
41.89
83.77
125.66
167.54
209.43
251.31
293.20
335.08
376.97
418.85
460.74
502.63
544.51
586.40
628.28
670.17
712.05
753.94
795.82
837.71
921.48
1005.25
1089.02
1172.79
1256.56
1340.33
1,700
1,800
1,900
2,000
2,200
2,400
2,600
2,800
3,000
3,200
3,400
3,600
3,800
4,000
4,200
4,400
4,600
4,800
5,000
5,200
5,400
5,600
5,800
6,000
5.76
5.46
5.19
4.94
4.51
4.15
3.84
3.57
3.34
3.14
2.96
2.80
2.66
2.53
2.41
2.30
2.20
2.11
2.03
1.95
1.88
1.82
1.75
1.70
1,374.09
1,450.69
1,527.28
1,603.87
1,757.06
1,910.25
2,063.44
2,216.62
2,369.81
2,523.00
2,676.19
2,829.37
2,982.56
3,135.75
3,288.94
3,442.12
3,595.31
3,748.50
3,901.69
4,054.87
4,208.06
4,361.25
4,514.44
4,667.62
1424.11
1507.88
1591.65
1675.42
1842.96
2010.50
2178.04
2345.59
2513.13
2680.67
2848.21
3015.75
3183.29
3350.84
3518.38
3685.92
3853.46
4021.00
4188.55
4356.09
4523.63
4691.17
4858.71
5026.26
RGAS E LOGSTICA
as - DECOPE
VIAGEM
152.18
232.36
312.55
392.73
472.91
553.09
633.27
713.46
793.64
873.82
954.00
1,034.19
1,114.37
1,194.55
1,274.73
1,354.92
1,435.10
1,515.28
1,595.46
1,675.64
1,836.01
1,996.37
2,156.74
2,317.10
2,477.47
2,637.83
TOTAL POR
KM
3.04
2.32
2.08
1.96
1.89
1.84
1.81
1.78
1.76
1.75
1.73
1.72
1.71
1.71
1.70
1.69
1.69
1.68
1.68
1.68
1.67
1.66
1.66
1.66
1.65
1.65
TONELADA
14.09
21.52
28.94
36.36
43.79
51.21
58.64
66.06
73.49
80.91
88.33
95.76
103.18
110.61
118.03
125.46
132.88
140.30
147.73
155.15
170.00
184.85
199.70
214.55
229.40
244.24
2,798.20
2,958.56
3,118.93
3,279.29
3,600.02
3,920.75
4,241.48
4,562.21
4,882.94
5,203.67
5,524.40
5,845.13
6,165.86
6,486.58
6,807.31
7,128.04
7,448.77
7,769.50
8,090.23
8,410.96
8,731.69
9,052.42
9,373.15
9,693.88
1.65
1.64
1.64
1.64
1.64
1.63
1.63
1.63
1.63
1.63
1.62
1.62
1.62
1.62
1.62
1.62
1.62
1.62
1.62
1.62
1.62
1.62
1.62
1.62
259.09
273.94
288.79
303.64
333.34
363.03
392.73
422.43
452.12
481.82
511.52
541.22
570.91
600.61
630.31
660.00
689.70
719.40
749.10
778.79
808.49
838.19
867.88
897.58

CUSTOS APURADOS AT:
30/04/11
TIPO DE CARGA:
FRACIONADA
TIPO DE VECULO:
VW 13.180
BA DURALUMNIO
6,60 X 2,60 X 2,60
6.5000
TONELADAS
KG POR METRO CBICO:
145.69
KM/MS:
8,712
Km
4X2
TOCO
M:

(Valores em R$)
b - OUTRAS COTAES
(Valores em R$)
01 - I.P.V.A.
04 - DPVAT
44.62

03 - PIS
04 - COFINS
(a + b + c + d + e + f + g)
g - Seguro
(a + b + c + d + e + f)
a - Manuteno
b - Combustvel
c - Lubrificantes
e - Pneus
(a + b + c + d + e + f + g + h)
[ ( 1 + 2 + 3 ) x 4 ] : 12 meses
02 - Rodoar
( 1 + 2 ) x ( um + 3 )
(( 1 + 2 ) x ( um + 3 ))/4
{ [1 - ( 2 x 3 ) + 4 ] x 5 } : 6
03 - Valor do Pneu
04 - Rodoar
(1x2)/5
f - LICENCIAMENTO
(1 + 2 + 3) : 12 meses
01 - DPVAT
02 - IPVA
g - SEGURO
[1 + 2 + 3 + ( 4 : 12 meses ) ] x (um + 5)
05 - IOF
- 1 x (2 + 3)

02 - Alquota PIS
03 - Alquota Cofins
(a + b + c + d + e + f)
a - MANUTENO
(( 1 + 2 + 3 ) x 4) / 5

b - COMBUSTVEL
1:2

c - LUBRIFICANTES
{ [ 1 x (2 + 3) ] : 4 } + [ ( 5 x 6 ) : 7 ]

1:2

e - PNEUS
{ [ ( 1 x 3 ) x ( um + 5 ) ] + ( 2 x 3 x 4 ) } : 6

- 1 x (2 + 3)

02 - Alquota PIS
03 - Alquota Cofins

2 : 12 meses
i + ii
i. Valor do Veculo
ii. Rodoar
2 : 12 meses
( 1 + 2 ) : 12 meses



g - CUSTO DA APLICE

CARGA LOTAO
O - CUSTO-PESO
ANO: 2004
140,304.00
17,176.33
653.33
1,300.01
330.94
1,300.01
2.0120
15.13
17.99
122.50
1,381.62
2,304.44
1,402.10
2,305.44
2,104.56
59.64
85.00
105.68
140,957.33
17,176.33
11,563.11
1,049.96
60.00
84
90
38.73%
73.44%
13.20%
1.00%
275,000
11
7.00%
8,712
4.00
19
9.00
13,600
24
15
3.6
5.0
50,000
4,000
4
A
A
A
A
A
A
99.18%
7.38%
1.65%
7.60%
220.00 A
2.00
6.50
0
58.75
A
A
A
A
7,334.77
1,739.47
2,801.70
710.63
590.02
140.16
196.24
1,224.09
(67.54)
0.7456
0.1666
0.5030
0.0393
0.0306
0.0821
(0.0760)
7,334.77
1,739.47
140,304.00
653.33
17,176.33
13.2%
2,801.70
1,381.62
25.00
99.18%
300.00 PLR/Junho/09
710.63
1,402.10
25.00
99.18%
4
300.00 PLR/Junho/09
590.02
140,304.00
10
1,300.01
653.33
39%
84
140.16
17,176.33
73%
90
196.24
105.68
2,104.56
59.64
85.00
1,224.09
963.59
87.50
83.87
60.00
7.38%
-67.54
730.18
1.65%
7.60%
0.7456
0.1666
127,303.86
653.33
17,176.33
1.0%
8,712.00
0.5030
2.0120
4.0000
0.0393
15.13
18.70
9.00
13,600
17.99
23.60
50,000
0.0306
122.50
4,000
0.0821
1,300.01
330.94
11
2
7.00%
275,000
-0.0760
0.8216
1.65%
7.60%
963.59
140,957.33
140,304.00
653.33
11,563.11
87.50
17,176.33
17,176.33
1,049.96
83.87
639.96
366.49
1,006.45
0.0820
0.0611280
0.0040470
0.0023176
60.00

MS:
NATUREZA DA OPERAO:
TIPO DE CARGA:
TIPO DE VECULO:
EQUIPAMENTO:
CUSTO FIXO MENSAL:
CUSTO VARIVEL/KM:
TAXA DE LUCRO (%):
Percurso em (km)
50
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
1,000
1,100
1,200
1,300
1,400
1,500
1,600
30/4/11
COLETA/ENTREGA
FRACIONADA
VW 13.180
BA DURALUMNIO
6.5
0.90
5.85
7,334.77
0.7456
220.00
47.00
2.00
0.00
33.3399
Vgs/ms
71.81
53.30
42.38
35.17
30.06
26.24
23.29
20.93
19.01
17.41
16.06
14.90
13.90
13.02
12.25
11.57
10.95
10.40
9.90
9.45
8.66
7.99
7.42
6.92
6.49
6.10
CF/VIAGEM
102.15
137.62
173.08
208.55
244.02
279.49
314.96
350.42
385.89
421.36
456.83
492.29
527.76
563.23
598.70
634.17
669.63
705.10
740.57
776.04
846.97
917.91
988.85
1,059.78
1,130.72
1,201.65
CV/VIAGEM
37.28
74.56
111.84
149.13
186.41
223.69
260.97
298.25
335.53
372.82
410.10
447.38
484.66
521.94
559.22
596.51
633.79
671.07
708.35
745.63
820.20
894.76
969.32
1043.89
1118.45
1193.01
1,700
1,800
1,900
2,000
2,200
2,400
2,600
2,800
3,000
3,200
3,400
3,600
3,800
4,000
4,200
4,400
4,600
4,800
5,000
5,200
5,400
5,600
5,800
6,000
5.76
5.46
5.19
4.94
4.51
4.15
3.84
3.57
3.34
3.14
2.96
2.80
2.66
2.53
2.41
2.30
2.20
2.11
2.03
1.95
1.88
1.82
1.75
1.70
1,272.59
1,343.53
1,414.46
1,485.40
1,627.27
1,769.14
1,911.01
2,052.88
2,194.76
2,336.63
2,478.50
2,620.37
2,762.24
2,904.11
3,045.99
3,187.86
3,329.73
3,471.60
3,613.47
3,755.34
3,897.22
4,039.09
4,180.96
4,322.83
1267.58
1342.14
1416.70
1491.27
1640.39
1789.52
1938.65
2087.77
2236.90
2386.03
2535.15
2684.28
2833.40
2982.53
3131.66
3280.78
3429.91
3579.04
3728.16
3877.29
4026.42
4175.54
4324.67
4473.80
ARGAS E LOGSTICA
cas - DECOPE
VIAGEM
139.43
212.18
284.93
357.68
430.43
503.18
575.93
648.68
721.43
794.18
866.93
939.67
1,012.42
1,085.17
1,157.92
1,230.67
1,303.42
1,376.17
1,448.92
1,521.67
1,667.17
1,812.67
1,958.17
2,103.67
2,249.17
2,394.67
TOTAL POR
KM
2.79
2.12
1.90
1.79
1.72
1.68
1.65
1.62
1.60
1.59
1.58
1.57
1.56
1.55
1.54
1.54
1.53
1.53
1.53
1.52
1.52
1.51
1.51
1.50
1.50
1.50
TONELADA
23.83
36.27
48.71
61.14
73.58
86.01
98.45
110.88
123.32
135.76
148.19
160.63
173.06
185.50
197.94
210.37
222.81
235.24
247.68
260.11
284.99
309.86
334.73
359.60
384.47
409.34
2,540.17
2,685.66
2,831.16
2,976.66
3,267.66
3,558.66
3,849.66
4,140.66
4,431.65
4,722.65
5,013.65
5,304.65
5,595.65
5,886.65
6,177.64
6,468.64
6,759.64
7,050.64
7,341.64
7,632.64
7,923.63
8,214.63
8,505.63
8,796.63
1.49
1.49
1.49
1.49
1.49
1.48
1.48
1.48
1.48
1.48
1.47
1.47
1.47
1.47
1.47
1.47
1.47
1.47
1.47
1.47
1.47
1.47
1.47
1.47
434.22
459.09
483.96
508.83
558.57
608.32
658.06
707.80
757.55
807.29
857.03
906.78
956.52
1,006.26
1,056.01
1,105.75
1,155.49
1,205.24
1,254.98
1,304.72
1,354.47
1,404.21
1,453.95
1,503.70

CUSTOS APURADOS AT:
30/04/11
TIPO DE CARGA:
FRACIONADA
TIPO DE VECULO:
MB ATEGO 1315
BA DURALUMNIO
6,60 X 2,60 X 2,60
6.5000
TONELADAS
KG POR METRO CBICO:
145.69
KM/MS:
8,712
Km
4X2
TOCO
M:
44.62

(Valores em R$)
b - OUTRAS COTAES
(Valores em R$)
01 - I.P.V.A.
04 - DPVAT

03 - PIS
04 - COFINS
(a + b + c + d + e + f + g)
g - Seguro
(a + b + c + d + e + f)
a - Manuteno
b - Combustvel
c - Lubrificantes
e - Pneus
(a + b + c + d + e + f + g + h)
[ ( 1 + 2 + 3 ) x 4 ] : 12 meses
02 - Rodoar
( 1 + 2 ) x ( um + 3 )
(( 1 + 2 ) x ( um + 3 ))/4
{ [1 - ( 2 x 3 ) + 4 ] x 5 } : 6
03 - Valor do Pneu
04 - Rodoar
(1x2)/5
f - LICENCIAMENTO
(1 + 2 + 3) : 12 meses
01 - DPVAT
02 - IPVA
g - SEGURO
[1 + 2 + 3 + ( 4 : 12 meses ) ] x (um + 5)
05 - IOF
- 1 x (2 + 3)

02 - Alquota PIS
03 - Alquota Cofins
(a + b + c + d + e + f)
a - MANUTENO
(( 1 + 2 + 3 ) x 4) / 5

b - COMBUSTVEL
1:2

c - LUBRIFICANTES
{ [ 1 x (2 + 3) ] : 4 } + [ ( 5 x 6 ) : 7 ]

1:2

e - PNEUS
{ [ ( 1 x 3 ) x ( um + 5 ) ] + ( 2 x 3 x 4 ) } : 6

- 1 x (2 + 3)

02 - Alquota PIS
03 - Alquota Cofins

2 : 12 meses
i + ii
i. Valor do Veculo
ii. Rodoar
2 : 12 meses
( 1 + 2 ) : 12 meses



g - CUSTO DA APLICE

CARGA LOTAO
O - CUSTO-PESO
ANO: 2003
143,512.45
17,176.33
653.33
1,300.01
330.94
1,300.01
2.0120
15.13
17.99
122.50
1,381.62
2,304.44
1,402.10
2,305.44
2,152.69
59.64
85.00
105.68
144,165.78
17,176.33
11,826.31
1,049.96
60.00
84
90
25.19%
73.44%
13.20%
1.00%
275,000
11
7.00%
8,712
3.64
15
9.00
13,600
24
11
3.5
9.0
50,000
4,000
4
A
A
A
A
A
A
99.18%
7.38%
1.65%
7.60%
220.00 A
2.00
6.50
0
58.75
A
A
A
A
7,221.00
1,774.76
2,801.70
710.63
393.38
140.16
200.25
1,249.47
(49.35)
0.7904
0.1703
0.5527
0.0352
0.0306
0.0821
(0.0806)
7,221.00
1,774.76
143,512.45
653.33
17,176.33
13.2%
2,801.70
1,381.62
25.00
99.18%
300.00 PLR/Junho/09
710.63
1,402.10
25.00
99.18%
4
300.00 PLR/Junho/09
393.38
143,512.45
10
1,300.01
653.33
25%
84
140.16
17,176.33
73%
90
200.25
105.68
2,152.69
59.64
85.00
1,249.47
985.53
87.50
85.57
60.00
7.38%
-49.35
533.54
1.65%
7.60%
0.7904
0.1703
130,512.31
653.33
17,176.33
1.0%
8,712.00
0.5527
2.0120
3.6400
0.0352
15.13
15.00
9.00
13,600
17.99
23.50
50,000
0.0306
122.50
4,000
0.0821
1,300.01
330.94
11
2
7.00%
275,000
-0.0806
0.8709
1.65%
7.60%
985.53
144,165.78
143,512.45
653.33
11,826.31
87.50
17,176.33
17,176.33
1,049.96
85.57
652.95
373.93
1,026.87
0.0820
0.0611280
0.0040470
0.0023176
60.00

MS:
NATUREZA DA OPERAO:
TIPO DE CARGA:
TIPO DE VECULO:
EQUIPAMENTO:
CUSTO FIXO MENSAL:
CUSTO VARIVEL/KM:
TAXA DE LUCRO (%):
Percurso em (km)
50
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
1,000
1,100
1,200
1,300
1,400
1,500
1,600
30/4/11
COLETA/ENTREGA
FRACIONADA
MB ATEGO 1315
BA DURALUMNIO
6.5
0.90
5.85
7,221.00
0.7904
220.00
47.00
2.00
0.00
32.8227
Vgs/ms
71.81
53.30
42.38
35.17
30.06
26.24
23.29
20.93
19.01
17.41
16.06
14.90
13.90
13.02
12.25
11.57
10.95
10.40
9.90
9.45
8.66
7.99
7.42
6.92
6.49
6.10
CF/VIAGEM
100.56
135.48
170.40
205.32
240.23
275.15
310.07
344.99
379.91
414.82
449.74
484.66
519.58
554.49
589.41
624.33
659.25
694.17
729.08
764.00
833.84
903.67
973.51
1,043.34
1,113.18
1,183.01
CV/VIAGEM
39.52
79.04
118.55
158.07
197.59
237.11
276.62
316.14
355.66
395.18
434.69
474.21
513.73
553.25
592.76
632.28
671.80
711.32
750.84
790.35
869.39
948.42
1027.46
1106.49
1185.53
1264.56
1,700
1,800
1,900
2,000
2,200
2,400
2,600
2,800
3,000
3,200
3,400
3,600
3,800
4,000
4,200
4,400
4,600
4,800
5,000
5,200
5,400
5,600
5,800
6,000
5.76
5.46
5.19
4.94
4.51
4.15
3.84
3.57
3.34
3.14
2.96
2.80
2.66
2.53
2.41
2.30
2.20
2.11
2.03
1.95
1.88
1.82
1.75
1.70
1,252.85
1,322.69
1,392.52
1,462.36
1,602.03
1,741.70
1,881.37
2,021.04
2,160.71
2,300.38
2,440.06
2,579.73
2,719.40
2,859.07
2,998.74
3,138.41
3,278.08
3,417.75
3,557.42
3,697.10
3,836.77
3,976.44
4,116.11
4,255.78
1343.60
1422.64
1501.67
1580.71
1738.78
1896.85
2054.92
2212.99
2371.06
2529.13
2687.20
2845.27
3003.34
3161.41
3319.48
3477.55
3635.62
3793.69
3951.76
4109.83
4267.91
4425.98
4584.05
4742.12
ARGAS E LOGSTICA
cas - DECOPE
VIAGEM
140.08
214.52
288.95
363.39
437.82
512.26
586.69
661.13
735.56
810.00
884.44
958.87
1,033.31
1,107.74
1,182.18
1,256.61
1,331.05
1,405.48
1,479.92
1,554.35
1,703.23
1,852.10
2,000.97
2,149.84
2,298.71
2,447.58
TOTAL POR
KM
2.80
2.15
1.93
1.82
1.75
1.71
1.68
1.65
1.63
1.62
1.61
1.60
1.59
1.58
1.58
1.57
1.57
1.56
1.56
1.55
1.55
1.54
1.54
1.54
1.53
1.53
TONELADA
23.95
36.67
49.39
62.12
74.84
87.57
100.29
113.01
125.74
138.46
151.19
163.91
176.63
189.36
202.08
214.81
227.53
240.25
252.98
265.70
291.15
316.60
342.05
367.49
392.94
418.39
2,596.45
2,745.32
2,894.19
3,043.06
3,340.80
3,638.55
3,936.29
4,234.03
4,531.77
4,829.51
5,127.26
5,425.00
5,722.74
6,020.48
6,318.22
6,615.96
6,913.71
7,211.45
7,509.19
7,806.93
8,104.67
8,402.41
8,700.16
8,997.90
1.53
1.53
1.52
1.52
1.52
1.52
1.51
1.51
1.51
1.51
1.51
1.51
1.51
1.51
1.50
1.50
1.50
1.50
1.50
1.50
1.50
1.50
1.50
1.50
443.84
469.29
494.73
520.18
571.08
621.97
672.87
723.77
774.66
825.56
876.45
927.35
978.25
1,029.14
1,080.04
1,130.93
1,181.83
1,232.73
1,283.62
1,334.52
1,385.41
1,436.31
1,487.21
1,538.10

CUSTOS APURADOS AT:
30/04/11
TIPO DE CARGA:
FRACIONADA
TIPO DE VECULO:
MBL 710
BA DURALUMNIO
4,50 X 2,30 X 2,20
3.8800
TONELADAS
KG POR METRO CBICO:
170.40
KM/MS:
3,000
Km
4X2
TOCO
M:
22.77

(Valores em R$)
b - OUTRAS COTAES
(Valores em R$)
01 - I.P.V.A.
04 - DPVAT

03 - PIS
04 - COFINS
(a + b + c + d + e + f + g)
d - Reposio do veculo
e - Reposio do equipamento
g - Seguro
(a + b + c + d + e + f)
a - Manuteno
b - Combustvel
c - Lubrificantes
e - Pneus
(a + b + c + d + e + f + g + h)
[ ( 1 + 2 + 3 ) x 4 ] : 12 meses
02 - Rodoar
( 1 + 2 ) x ( um + 3 )
(( 1 + 2 ) x ( um + 3 ))/4
{ [1 - ( 2 x 3 ) + 4 ] x 5 } : 6
03 - Valor do Pneu
04 - Rodoar
(1x2)/5
f - LICENCIAMENTO
(1 + 2 + 3) : 12 meses
01 - DPVAT
02 - IPVA
g - SEGURO
[1 + 2 + 3 + ( 4 : 12 meses ) ] x (um + 5)
05 - IOF
- 1 x (2 + 3)

02 - Alquota PIS
03 - Alquota Cofins
(a + b + c + d + e + f)
a - MANUTENO
(( 1 + 2 + 3 ) x 4) / 5

b - COMBUSTVEL
1:2

c - LUBRIFICANTES
{ [ 1 x (2 + 3) ] : 4 } + [ ( 5 x 6 ) : 7 ]

1:2

e - PNEUS
{ [ ( 1 x 3 ) x ( um + 5 ) ] + ( 2 x 3 x 4 ) } : 6

- 1 x (2 + 3)

02 - Alquota PIS
03 - Alquota Cofins

2 : 12 meses
i + ii
i. Valor do Veculo
ii. Rodoar
2 : 12 meses
( 1 + 2 ) : 12 meses



g - CUSTO DA APLICE

CARGA LOTAO
O - CUSTO-PESO
ANO: 2004
100,510.00
11,366.78
653.33
571.48
232.49
571.48
2.0120
15.13
17.99
122.50
1,381.62
2,304.44
1,402.10
2,305.44
1,507.65
59.64
85.00
105.68
101,163.33
11,366.78
8,298.70
694.83
60.00
84
90
33.07%
73.44%
13.20%
1.00%
275,000
11
7.00%
3,000
5.50
10
5.00
15,000
9
3
1.8
3.5
50,000
3,000
5
A
A
A
A
A
A
99.18%
7.38%
1.65%
7.60%
220.00 A
2.00
3.88
0
58.75
A
A
A
A
6,053.91
1,237.83
2,801.70
568.50
375.73
92.75
146.50
874.23
(43.33)
0.7477
0.3561
0.3658
0.0182
0.0408
0.0431
(0.0762)
6,053.91
1,237.83
100,510.00
653.33
11,366.78
13.2%
2,801.70
1,381.62
25.00
99.18%
300.00 PLR/Junho/09
568.50
1,402.10
25.00
99.18%
5
300.00 PLR/Junho/09
375.73
100,510.00
10
571.48
653.33
33%
84
92.75
11,366.78
73%
90
146.50
105.68
1,507.65
59.64
85.00
874.23
691.56
57.90
59.68
60.00
7.38%
-43.33
468.48
1.65%
7.60%
0.7477
0.3561
94,795.16
653.33
11,366.78
1.0%
3,000.00
0.3658
2.0120
5.5000
0.0182
15.13
10.00
5.00
15,000
17.99
8.50
50,000
0.0408
122.50
3,000
0.0431
571.48
232.49
11
2
7.00%
275,000
-0.0762
0.8239
1.65%
7.60%
691.56
101,163.33
100,510.00
653.33
8,298.70
57.90
11,366.78
11,366.78
694.83
59.68
455.40
260.80
716.21
0.0820
0.0611280
0.0040470
0.0023176
60.00

MS:
NATUREZA DA OPERAO:
TIPO DE CARGA:
TIPO DE VECULO:
EQUIPAMENTO:
CUSTO FIXO MENSAL:
CUSTO VARIVEL/KM:
TAXA DE LUCRO (%):
Percurso em (km)
50
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
1,000
1,100
1,200
1,300
1,400
1,500
1,600
30/4/11
COLETA/ENTREGA
FRACIONADA
MBL 710
BA DURALUMNIO
3.9
0.90
3.49
6,053.91
0.7477
220.00
47.00
2.00
0.00
27.5178
Vgs/ms
71.81
53.30
42.38
35.17
30.06
26.24
23.29
20.93
19.01
17.41
16.06
14.90
13.90
13.02
12.25
11.57
10.95
10.40
9.90
9.45
8.66
7.99
7.42
6.92
6.49
6.10
CF/VIAGEM
84.31
113.58
142.86
172.13
201.41
230.68
259.96
289.23
318.50
347.78
377.05
406.33
435.60
464.87
494.15
523.42
552.70
581.97
611.25
640.52
699.07
757.62
816.17
874.71
933.26
991.81
CV/VIAGEM
37.39
74.77
112.16
149.55
186.93
224.32
261.71
299.09
336.48
373.87
411.25
448.64
486.03
523.41
560.80
598.19
635.57
672.96
710.35
747.73
822.51
897.28
972.05
1046.83
1121.60
1196.37
1,700
1,800
1,900
2,000
2,200
2,400
2,600
2,800
3,000
3,200
3,400
3,600
3,800
4,000
4,200
4,400
4,600
4,800
5,000
5,200
5,400
5,600
5,800
6,000
5.76
5.46
5.19
4.94
4.51
4.15
3.84
3.57
3.34
3.14
2.96
2.80
2.66
2.53
2.41
2.30
2.20
2.11
2.03
1.95
1.88
1.82
1.75
1.70
1,050.36
1,108.91
1,167.46
1,226.00
1,343.10
1,460.20
1,577.30
1,694.39
1,811.49
1,928.59
2,045.68
2,162.78
2,279.88
2,396.97
2,514.07
2,631.17
2,748.26
2,865.36
2,982.46
3,099.56
3,216.65
3,333.75
3,450.85
3,567.94
1271.14
1345.92
1420.69
1495.46
1645.01
1794.56
1944.10
2093.65
2243.20
2392.74
2542.29
2691.84
2841.38
2990.93
3140.48
3290.02
3439.57
3589.11
3738.66
3888.21
4037.75
4187.30
4336.85
4486.39
ARGAS E LOGSTICA
cas - DECOPE
VIAGEM
121.70
188.36
255.02
321.68
388.34
455.00
521.66
588.32
654.98
721.64
788.30
854.97
921.63
988.29
1,054.95
1,121.61
1,188.27
1,254.93
1,321.59
1,388.25
1,521.57
1,654.90
1,788.22
1,921.54
2,054.86
2,188.18
TOTAL POR
KM
2.43
1.88
1.70
1.61
1.55
1.52
1.49
1.47
1.46
1.44
1.43
1.42
1.42
1.41
1.41
1.40
1.40
1.39
1.39
1.39
1.38
1.38
1.38
1.37
1.37
1.37
TONELADA
34.85
53.94
73.03
92.12
111.21
130.30
149.39
168.48
187.57
206.66
225.75
244.84
263.93
283.01
302.10
321.19
340.28
359.37
378.46
397.55
435.73
473.91
512.09
550.27
588.45
626.63
2,321.50
2,454.83
2,588.15
2,721.47
2,988.11
3,254.76
3,521.40
3,788.04
4,054.69
4,321.33
4,587.97
4,854.62
5,121.26
5,387.90
5,654.55
5,921.19
6,187.83
6,454.48
6,721.12
6,987.76
7,254.41
7,521.05
7,787.69
8,054.34
1.37
1.36
1.36
1.36
1.36
1.36
1.35
1.35
1.35
1.35
1.35
1.35
1.35
1.35
1.35
1.35
1.35
1.34
1.34
1.34
1.34
1.34
1.34
1.34
664.81
702.99
741.16
779.34
855.70
932.06
1,008.42
1,084.78
1,161.14
1,237.49
1,313.85
1,390.21
1,466.57
1,542.93
1,619.29
1,695.64
1,772.00
1,848.36
1,924.72
2,001.08
2,077.44
2,153.79
2,230.15
2,306.51

CUSTOS APURADOS AT:
30/04/11
TIPO DE CARGA:
FRACIONADA
TIPO DE VECULO:
MB ACCELO 715 C
BA DURALUMNIO
4,50 X 2,30 X 2,20
3.8800
TONELADAS
KG POR METRO CBICO:
170.40
KM/MS:
3,000
Km
4X2
TOCO
M:
22.77

(Valores em R$)
1.2 - Valor do Veculo - MB ACCELO 715 C
b - OUTRAS COTAES
(Valores em R$)
01 - I.P.V.A.
04 - DPVAT

03 - PIS
04 - COFINS
(a + b + c + d + e + f + g)
g - Seguro
(a + b + c + d + e + f)
a - Manuteno
b - Combustvel
c - Lubrificantes
e - Pneus
(a + b + c + d + e + f + g + h)
[ ( 1 + 2 + 3 ) x 4 ] : 12 meses
02 - Rodoar
( 1 + 2 ) x ( um + 3 )
(( 1 + 2 ) x ( um + 3 ))/4
{ [1 - ( 2 x 3 ) + 4 ] x 5 } : 6
03 - Valor do Pneu
04 - Rodoar
(1x2)/5
f - LICENCIAMENTO
(1 + 2 + 3) : 12 meses
01 - DPVAT
02 - IPVA
g - SEGURO
[1 + 2 + 3 + ( 4 : 12 meses ) ] x (um + 5)
05 - IOF
- 1 x (2 + 3)

02 - Alquota PIS
03 - Alquota Cofins
(a + b + c + d + e + f)
a - MANUTENO
(( 1 + 2 + 3 ) x 4) / 5

b - COMBUSTVEL
1:2

c - LUBRIFICANTES
{ [ 1 x (2 + 3) ] : 4 } + [ ( 5 x 6 ) : 7 ]

1:2

e - PNEUS
{ [ ( 1 x 3 ) x ( um + 5 ) ] + ( 2 x 3 x 4 ) } : 6

- 1 x (2 + 3)

02 - Alquota PIS
03 - Alquota Cofins

2 : 12 meses
i + ii
i. Valor do Veculo
ii. Rodoar
2 : 12 meses
( 1 + 2 ) : 12 meses



g - CUSTO DA APLICE

CARGA LOTAO
O - CUSTO-PESO
ANO: 2004
111,500.00
11,366.78
653.33
571.48
232.49
571.48
2.0120
15.13
17.99
122.50
1,381.62
2,304.44
1,402.10
2,305.44
1,672.50
59.64
85.00
105.68
112,153.33
11,366.78
9,200.24
694.83
60.00
84
90
44.80%
73.44%
13.20%
1.00%
275,000
11
7.00%
3,000
5.50
10
5.00
15,000
8
4
2.0
2.2
50,000
3,000
5
A
A
A
A
A
A
99.18%
7.38%
1.65%
7.60%
220.00 A
2.00
3.88
0
58.75
A
A
A
A
6,449.66
1,358.72
2,801.70
568.50
567.67
92.75
160.24
961.16
(61.09)
0.7808
0.3927
0.3658
0.0180
0.0408
0.0431
(0.0796)
6,449.66
1,358.72
111,500.00
653.33
11,366.78
13.2%
2,801.70
1,381.62
25.00
99.18%
300.00 PLR/Junho/09
568.50
1,402.10
25.00
99.18%
5
300.00 PLR/Junho/09
567.67
111,500.00
10
571.48
653.33
45%
84
92.75
11,366.78
73%
90
160.24
105.68
1,672.50
59.64
85.00
961.16
766.69
57.90
65.51
60.00
7.38%
-61.09
660.42
1.65%
7.60%
0.7808
0.3927
105,785.16
653.33
11,366.78
1.0%
3,000.00
0.3658
2.0120
5.5000
0.0180
15.13
10.00
5.00
15,000
17.99
7.90
50,000
0.0408
122.50
3,000
0.0431
571.48
232.49
11
2
7.00%
275,000
-0.0796
0.8604
1.65%
7.60%
766.69
112,153.33
111,500.00
653.33
9,200.24
57.90
11,366.78
11,366.78
694.83
65.51
499.88
286.27
786.15
0.0820
0.0611280
0.0040470
0.0023176
60.00

MS:
NATUREZA DA OPERAO:
TIPO DE CARGA:
TIPO DE VECULO:
EQUIPAMENTO:
CUSTO FIXO MENSAL:
CUSTO VARIVEL/KM:
TAXA DE LUCRO (%):
30/4/11
COLETA/ENTREGA
FRACIONADA
MB ACCELO 715 C
BA DURALUMNIO
3.9
0.90
3.49
6,449.66
0.7808
220.00
47.00
2.00
0.00
29.3166
TOTAL POR
Percurso em (km)
50
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
1,000
1,100
1,200
1,300
1,400
1,500
1,600
1,700
1,800
1,900
2,000
2,200
2,400
2,600
2,800
3,000
3,200
3,400
3,600
3,800
4,000
4,200
4,400
4,600
4,800
5,000
5,200
5,400
5,600
5,800
6,000
Vgs/ms
71.81
53.30
42.38
35.17
30.06
26.24
23.29
20.93
19.01
17.41
16.06
14.90
13.90
13.02
12.25
11.57
10.95
10.40
9.90
9.45
8.66
7.99
7.42
6.92
6.49
6.10
5.76
5.46
5.19
4.94
4.51
4.15
3.84
3.57
3.34
3.14
2.96
2.80
2.66
2.53
2.41
2.30
2.20
2.11
2.03
1.95
1.88
1.82
1.75
1.70
CF/VIAGEM
89.82
121.01
152.20
183.38
214.57
245.76
276.95
308.14
339.32
370.51
401.70
432.89
464.08
495.26
526.45
557.64
588.83
620.02
651.20
682.39
744.77
807.14
869.52
931.89
994.27
1,056.65
1,119.02
1,181.40
1,243.77
1,306.15
1,430.90
1,555.65
1,680.40
1,805.16
1,929.91
2,054.66
2,179.41
2,304.16
2,428.91
2,553.67
2,678.42
2,803.17
2,927.92
3,052.67
3,177.42
3,302.17
3,426.93
3,551.68
3,676.43
3,801.18
CV/VIAGEM
39.04
78.08
117.12
156.16
195.20
234.23
273.27
312.31
351.35
390.39
429.43
468.47
507.51
546.55
585.59
624.62
663.66
702.70
741.74
780.78
858.86
936.94
1015.02
1093.09
1171.17
1249.25
1327.33
1405.41
1483.48
1561.56
1717.72
1873.87
2030.03
2186.19
2342.34
2498.50
2654.66
2810.81
2966.97
3123.12
3279.28
3435.44
3591.59
3747.75
3903.91
4060.06
4216.22
4372.37
4528.53
4684.69
VIAGEM
128.86
199.09
269.31
339.54
409.77
480.00
550.22
620.45
690.68
760.90
831.13
901.36
971.58
1,041.81
1,112.04
1,182.26
1,252.49
1,322.72
1,392.95
1,463.17
1,603.63
1,744.08
1,884.53
2,024.99
2,165.44
2,305.90
2,446.35
2,586.80
2,727.26
2,867.71
3,148.62
3,429.53
3,710.44
3,991.34
4,272.25
4,553.16
4,834.07
5,114.97
5,395.88
5,676.79
5,957.70
6,238.61
6,519.51
6,800.42
7,081.33
7,362.24
7,643.14
7,924.05
8,204.96
8,485.87
KM
2.58
1.99
1.80
1.70
1.64
1.60
1.57
1.55
1.53
1.52
1.51
1.50
1.49
1.49
1.48
1.48
1.47
1.47
1.47
1.46
1.46
1.45
1.45
1.45
1.44
1.44
1.44
1.44
1.44
1.43
1.43
1.43
1.43
1.43
1.42
1.42
1.42
1.42
1.42
1.42
1.42
1.42
1.42
1.42
1.42
1.42
1.42
1.42
1.41
1.41
TONELADA
36.90
57.01
77.12
97.23
117.34
137.46
157.57
177.68
197.79
217.90
238.01
258.12
278.23
298.34
318.45
338.56
358.67
378.79
398.90
419.01
459.23
499.45
539.67
579.89
620.12
660.34
700.56
740.78
781.00
821.22
901.67
982.11
1,062.55
1,143.00
1,223.44
1,303.88
1,384.33
1,464.77
1,545.21
1,625.66
1,706.10
1,786.54
1,866.99
1,947.43
2,027.87
2,108.32
2,188.76
2,269.20
2,349.65
2,430.09

CUSTOS APURADOS AT:
30/04/11
TIPO DE CARGA:
FRACIONADA
TIPO DE VECULO:
MB SPRINTER 311 D
FURGO LONGO TETO ALTO
1.6350
KG POR METRO CBICO:

KM/MS:
Ton.
10.4000 M
1,500
Km

(Valores em R$)
1.2 - Valor do Veculo - MB SPRINTER 311 D
b - OUTRAS COTAES
(Valores em R$)
01 - I.P.V.A.
04 - DPVAT
MERCEDES BENZ

03 - PIS
04 - COFINS
(a + b + c + d + e + f + g)
e - Licenciamento + Vistoria de Tacgrafo
f - Seguro
g- Crditos de impostos
(a + b + c + d + e + f)
a - Manuteno
b - Combustvel
c - Lubrificantes
e - Pneus
(a + b + c + d + e + f + g + h)
[ ( 1 + 2 + 3 ) x 4 ] : 12 meses
02 - Rodoar
( 1 + 2 ) x ( um + 3 )
(( 1 + 2 ) x ( um + 3 ))/4

{ [1 - ( 2 x 3 ) + 4 ] x 5 } : 6
03 - Valor do Pneu
04 - Rodoar
e- LICENCIAMENTO
(1 + 2 + 3) : 12 meses
01 - DPVAT
02 - IPVA
f - SEGURO
[1 + 2 + 3 + ( 4 : 12 meses ) ] x (um + 5)
05 - IOF
- 1 x (2 + 3)

02 - Alquota PIS
03 - Alquota Cofins
a - MANUTENO
(( 1 + 2 + 3 ) x 4) / 5

b - COMBUSTVEL
1:2
(a + b + c + d + e + f)

c - LUBRIFICANTES
{ [ 1 x (2 + 3) ] : 4 } + [ ( 5 x 6 ) : 7 ]

1:2

e - PNEUS
{ [ ( 1 x 3 ) x ( um + 5 ) ] + ( 2 x 3 x 4 ) } : 6

- 1 x (2 + 3)

02 - Alquota PIS
03 - Alquota Cofins
i. Valor do Veculo
ii. Rodoar
2 : 12 meses
i + ii
2 : 12 meses
( 1 + 2 ) : 12 meses



g - CUSTO DA APLICE

CARGA LOTAO
O - CUSTO-PESO
ANO: 2004
96,795.86
0.00
0.00
456.25
0.00
456.25
2.0120
15.13
17.99
60.00
1,381.62
2,304.44
1,402.10
2,305.44
1,935.92
59.64
85.00
105.68
96,795.86
0.00
7,940.43
0.00
60.00
84
46.70%
13.20%
1.00%
70,000
5
7.00%
1,500
6.50
9
2.00
10,000
5.2
2.2
0.8
2.2
120,000
1,500
5
A
A
A
A
99.18%
7.38%
1.65%
7.60%
220.00
2.00
1.64
0
A
A
ton.
A
58.75 A
5,867.38
1,064.75
2,801.70
568.50
528.04
182.19
771.03
(48.84)
0.9385
0.6331
0.3095
0.0167
0.0400
0.0349
(0.0957)
5,867.38
1,064.75
96,795.86
0.00
0.00
13.2%
2,801.70
1,381.62
25.00
99.18%
300.00 PLR/Junho/09
568.50
1,402.10
25.00
99.18%
300.00 PLR/Junho/09
5
528.04
96,795.86
4
456.25
0.00
47%
84
182.19
105.68
1,935.92
59.64
85.00
771.03
661.70
0.00
51.34
60.00
7.38%
-48.84
528.04
1.65%
7.60%
0.9385
0.6331
94,970.87
0.00
0.00
1.0%
1,500.00
0.3095
2.0120
6.5000
0.0167
15.13
8.50
2.00
10,000
17.99
5.20
120,000
0.0400
60.00
1,500
0.0349
456.25
0.00
5
2
7.00%
70,000
-0.0957
1.0342
1.65%
7.60%
661.70
96,795.86
96,795.86
0.00
7,940.43
0.00
0.00
0.00
0.00
51.34
391.73
224.34
616.06
0.0820
0.0611280
0.0040470
0.0023176
60.00

MS:
NATUREZA DA OPERAO:
TIPO DE CARGA:
TIPO DE VECULO:
EQUIPAMENTO:
CUSTO FIXO MENSAL:
CUSTO VARIVEL/KM:
TAXA DE LUCRO (%):
Percurso em (km)
50
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
1,000
1,100
1,200
1,300
1,400
1,500
1,600
30/4/11
COLETA/ENTREGA
FRACIONADA
MB SPRINTER 311 D
1.6
0.90
1.47
5,867.38
0.9385
220.00
47.00
2.00
0.00
26.6699
Vgs/ms
71.81
53.30
42.38
35.17
30.06
26.24
23.29
20.93
19.01
17.41
16.06
14.90
13.90
13.02
12.25
11.57
10.95
10.40
9.90
9.45
8.66
7.99
7.42
6.92
6.49
6.10
CF/VIAGEM
81.71
110.08
138.46
166.83
195.20
223.57
251.95
280.32
308.69
337.06
365.43
393.81
422.18
450.55
478.92
507.30
535.67
564.04
592.41
620.78
677.53
734.27
791.02
847.76
904.51
961.25
CV/VIAGEM
46.93
93.85
140.78
187.71
234.64
281.56
328.49
375.42
422.35
469.27
516.20
563.13
610.06
656.98
703.91
750.84
797.77
844.69
891.62
938.55
1032.40
1126.26
1220.11
1313.97
1407.82
1501.68
1,700
1,800
1,900
2,000
2,200
2,400
2,600
2,800
3,000
3,200
3,400
3,600
3,800
4,000
4,200
4,400
4,600
4,800
5,000
5,200
5,400
5,600
5,800
6,000
5.76
5.46
5.19
4.94
4.51
4.15
3.84
3.57
3.34
3.14
2.96
2.80
2.66
2.53
2.41
2.30
2.20
2.11
2.03
1.95
1.88
1.82
1.75
1.70
1,018.00
1,074.74
1,131.48
1,188.23
1,301.72
1,415.21
1,528.70
1,642.18
1,755.67
1,869.16
1,982.65
2,096.14
2,209.63
2,323.12
2,436.61
2,550.10
2,663.58
2,777.07
2,890.56
3,004.05
3,117.54
3,231.03
3,344.52
3,458.01
1595.53
1689.39
1783.24
1877.10
2064.80
2252.51
2440.22
2627.93
2815.64
3003.35
3191.06
3378.77
3566.48
3754.19
3941.90
4129.61
4317.32
4505.03
4692.74
4880.45
5068.16
5255.87
5443.58
5631.29
AS E LOGSTICA
- DECOPE
VIAGEM
128.64
203.94
279.24
354.54
429.84
505.14
580.44
655.74
731.04
806.34
881.64
956.94
1,032.23
1,107.53
1,182.83
1,258.13
1,333.43
1,408.73
1,484.03
1,559.33
1,709.93
1,860.53
2,011.13
2,161.73
2,312.33
2,462.93
TOTAL POR
KM
2.57
2.04
1.86
1.77
1.72
1.68
1.66
1.64
1.62
1.61
1.60
1.59
1.59
1.58
1.58
1.57
1.57
1.57
1.56
1.56
1.55
1.55
1.55
1.54
1.54
1.54
TONELADA
87.42
138.59
189.76
240.94
292.11
343.28
394.45
445.62
496.80
547.97
599.14
650.31
701.48
752.66
803.83
855.00
906.17
957.34
1,008.52
1,059.69
1,162.03
1,264.38
1,366.72
1,469.06
1,571.41
1,673.75
2,613.53
2,764.13
2,914.73
3,065.32
3,366.52
3,667.72
3,968.92
4,270.12
4,571.32
4,872.52
5,173.71
5,474.91
5,776.11
6,077.31
6,378.51
6,679.71
6,980.90
7,282.10
7,583.30
7,884.50
8,185.70
8,486.90
8,788.09
9,089.29
1.54
1.54
1.53
1.53
1.53
1.53
1.53
1.53
1.52
1.52
1.52
1.52
1.52
1.52
1.52
1.52
1.52
1.52
1.52
1.52
1.52
1.52
1.52
1.51
1,776.10
1,878.44
1,980.78
2,083.13
2,287.82
2,492.51
2,697.19
2,901.88
3,106.57
3,311.26
3,515.95
3,720.63
3,925.32
4,130.01
4,334.70
4,539.39
4,744.07
4,948.76
5,153.45
5,358.14
5,562.83
5,767.51
5,972.20
6,176.89

CUSTOS APURADOS AT:
30/04/11
TIPO DE CARGA:
FRACIONADA
TIPO DE VECULO:
DAILY FURGO
1.7350
KG POR METRO CBICO:

KM/MS:
45 S14
Ton.
12.0000 M
1,500
Km

(Valores em R$)
1.2 - Valor do Veculo - DAILY FURGO 49.12
b - OUTRAS COTAES
(Valores em R$)
01 - I.P.V.A.
04 - DPVAT
IVECO

03 - PIS
04 - COFINS
(a + b + c + d + e + f + g)
f - Seguro
(a + b + c + d + e + f)
a - Manuteno
b - Combustvel
c - Lubrificantes
e - Pneus
(a + b + c + d + e + f + g + h)
[ ( 1 + 2 + 3 ) x 4 ] : 12 meses
02 - Rodoar
( 1 + 2 ) x ( um + 3 )
(( 1 + 2 ) x ( um + 3 ))/4

{ [1 - ( 2 x 3 ) + 4 ] x 5 } : 6
03 - Valor do Pneu
04 - Rodoar
e- LICENCIAMENTO
(1 + 2 + 3) : 12 meses
01 - DPVAT
02 - IPVA
f - SEGURO
[1 + 2 + 3 + ( 4 : 12 meses ) ] x (um + 5)
05 - IOF
- 1 x (2 + 3)

02 - Alquota PIS
03 - Alquota Cofins
a - MANUTENO
(( 1 + 2 + 3 ) x 4) / 5

b - COMBUSTVEL
1:2
(a + b + c + d + e + f)

c - LUBRIFICANTES
{ [ 1 x (2 + 3) ] : 4 } + [ ( 5 x 6 ) : 7 ]

1:2

e - PNEUS
{ [ ( 1 x 3 ) x ( um + 5 ) ] + ( 2 x 3 x 4 ) } : 6

- 1 x (2 + 3)

02 - Alquota PIS
03 - Alquota Cofins
i. Valor do Veculo
ii. Rodoar
2 : 12 meses
i + ii
2 : 12 meses
( 1 + 2 ) : 12 meses



g - CUSTO DA APLICE

CARGA LOTAO
O - CUSTO-PESO
ANO: 2003
97,837.00
0.00
0.00
526.61
0.00
526.61
2.0120
15.13
17.99
60.00
1,381.62
2,304.44
1,402.10
2,305.44
1,956.74
59.64
85.00
105.68
97,837.00
0.00
8,025.83
0.00
60.00
84
45.68%
13.20%
1.00%
70,000
5
7.00%
1,500
6.50
8
2.00
10,000
7.6
3.2
1.4
3.0
120,000
1,500
5
A
A
A
A
99.18%
7.38%
1.65%
7.60%
220.00
2.00
1.74
0
A
A
ton.
A
58.75 A
5,882.08
1,076.21
2,801.70
568.50
520.64
183.92
779.27
(48.16)
0.9471
0.6382
0.3095
0.0157
0.0400
0.0402
(0.0965)
5,882.08
1,076.21
97,837.00
0.00
0.00
13.2%
2,801.70
1,381.62
25.00
99.18%
300.00 PLR/MAIO/09
568.50
1,402.10
25.00
99.18%
300.00 PLR/MAIO/09
5
520.64
97,837.00
4
526.61
0.00
46%
84
183.92
105.68
1,956.74
59.64
85.00
779.27
668.82
0.00
51.89
60.00
7.38%
-48.16
520.64
1.65%
7.60%
0.9471
0.6382
95,730.55
0.00
0.00
1.0%
1,500.00
0.3095
2.0120
6.5000
0.0157
15.13
7.60
2.00
10,000
17.99
7.60
120,000
0.0400
60.00
1,500
0.0402
526.61
0.00
5
2
7.00%
70,000
-0.0965
1.0437
1.65%
7.60%
668.82
97,837.00
97,837.00
0.00
8,025.83
0.00
0.00
0.00
0.00
51.89
395.94
226.75
622.69
0.0820
0.0611280
0.0040470
0.0023176
60.00

MS:
NATUREZA DA OPERAO:
TIPO DE CARGA:
TIPO DE VECULO:
EQUIPAMENTO:
CUSTO FIXO MENSAL:
CUSTO VARIVEL/KM:
TAXA DE LUCRO (%):
Percurso em (km)
50
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
1,000
1,100
1,200
1,300
1,400
1,500
1,600
30/4/11
COLETA/ENTREGA
FRACIONADA
DAILY FURGO
45 S14
1.7
0.90
1.56
5,882.08
0.9471
220.00
47.00
2.00
0.00
26.7367
Vgs/ms
71.81
53.30
42.38
35.17
30.06
26.24
23.29
20.93
19.01
17.41
16.06
14.90
13.90
13.02
12.25
11.57
10.95
10.40
9.90
9.45
8.66
7.99
7.42
6.92
6.49
6.10
CF/VIAGEM
81.92
110.36
138.80
167.25
195.69
224.13
252.58
281.02
309.46
337.91
366.35
394.79
423.24
451.68
480.12
508.57
537.01
565.45
593.90
622.34
679.23
736.11
793.00
849.89
906.77
963.66
CV/VIAGEM
47.36
94.71
142.07
189.42
236.78
284.13
331.49
378.85
426.20
473.56
520.91
568.27
615.62
662.98
710.34
757.69
805.05
852.40
899.76
947.11
1041.83
1136.54
1231.25
1325.96
1420.67
1515.38
1,700
1,800
1,900
2,000
2,200
2,400
2,600
2,800
3,000
3,200
3,400
3,600
3,800
4,000
4,200
4,400
4,600
4,800
5,000
5,200
5,400
5,600
5,800
6,000
5.76
5.46
5.19
4.94
4.51
4.15
3.84
3.57
3.34
3.14
2.96
2.80
2.66
2.53
2.41
2.30
2.20
2.11
2.03
1.95
1.88
1.82
1.75
1.70
1,020.55
1,077.43
1,134.32
1,191.21
1,304.98
1,418.75
1,532.53
1,646.30
1,760.07
1,873.85
1,987.62
2,101.39
2,215.17
2,328.94
2,442.71
2,556.49
2,670.26
2,784.03
2,897.81
3,011.58
3,125.35
3,239.13
3,352.90
3,466.67
1610.10
1704.81
1799.52
1894.23
2083.65
2273.08
2462.50
2651.92
2841.34
3030.77
3220.19
3409.61
3599.04
3788.46
3977.88
4167.31
4356.73
4546.15
4735.57
4925.00
5114.42
5303.84
5493.27
5682.69
ARGAS E LOGSTICA
cas - DECOPE
VIAGEM
129.27
205.07
280.87
356.67
432.47
508.27
584.07
659.87
735.67
811.46
887.26
963.06
1,038.86
1,114.66
1,190.46
1,266.26
1,342.06
1,417.86
1,493.66
1,569.46
1,721.05
1,872.65
2,024.25
2,175.85
2,327.45
2,479.04
TOTAL POR
KM
2.59
2.05
1.87
1.78
1.73
1.69
1.67
1.65
1.63
1.62
1.61
1.61
1.60
1.59
1.59
1.58
1.58
1.58
1.57
1.57
1.56
1.56
1.56
1.55
1.55
1.55
TONELADA
82.79
131.33
179.87
228.41
276.96
325.50
374.04
422.58
471.13
519.67
568.21
616.75
665.30
713.84
762.38
810.92
859.47
908.01
956.55
1,005.09
1,102.18
1,199.26
1,296.35
1,393.43
1,490.52
1,587.60
2,630.64
2,782.24
2,933.84
3,085.44
3,388.63
3,691.83
3,995.03
4,298.22
4,601.42
4,904.61
5,207.81
5,511.01
5,814.20
6,117.40
6,420.60
6,723.79
7,026.99
7,330.19
7,633.38
7,936.58
8,239.77
8,542.97
8,846.17
9,149.36
1.55
1.55
1.54
1.54
1.54
1.54
1.54
1.54
1.53
1.53
1.53
1.53
1.53
1.53
1.53
1.53
1.53
1.53
1.53
1.53
1.53
1.53
1.53
1.52
1,684.69
1,781.77
1,878.86
1,975.94
2,170.11
2,364.28
2,558.45
2,752.62
2,946.79
3,140.96
3,335.13
3,529.30
3,723.47
3,917.64
4,111.81
4,305.98
4,500.15
4,694.32
4,888.49
5,082.66
5,276.83
5,471.00
5,665.17
5,859.34

CUSTOS APURADOS AT:
30/04/11
TIPO DE CARGA:
FRACIONADA
TIPO DE VECULO:
FIAT DUCATO MAXI CARGO FURGO
1.5300
KG POR METRO CBICO:

KM/MS:
Ton.
7.5000 M
1,500
Km

(Valores em R$)
1.2 - Valor do Veculo - FIAT DUCATO MAXI CARGO FURGO
b - OUTRAS COTAES
(Valores em R$)
01 - I.P.V.A.
04 - DPVAT

07 - Coeficiente de Perda de Pneu Dezo
03 - PIS
04 - COFINS
(a + b + c + d + e + f + g)
f - Seguro
(a + b + c + d + e + f)
a - Manuteno
b - Combustvel
c - Lubrificantes
e - Pneus
(a + b + c + d + e + f + g + h)
[ ( 1 + 2 + 3 ) x 4 ] : 12 meses
02 - Rodoar
( 1 + 2 ) x ( um + 3 )
(( 1 + 2 ) x ( um + 3 ))/4

{ [1 - ( 2 x 3 ) + 4 ] x 5 } : 6
03 - Valor do Pneu
04 - Rodoar
e- LICENCIAMENTO
(1 + 2 + 3) : 12 meses
01 - DPVAT
02 - IPVA
f - SEGURO
[1 + 2 + 3 + ( 4 : 12 meses ) ] x (um + 5)
05 - IOF
- 1 x (2 + 3)

02 - Alquota PIS
03 - Alquota Cofins
a - MANUTENO
(( 1 + 2 + 3 ) x 4) / 5

b - COMBUSTVEL
1:2
(a + b + c + d + e + f)

c - LUBRIFICANTES
{ [ 1 x (2 + 3) ] : 4 } + [ ( 5 x 6 ) : 7 ]

1:2

e - PNEUS
{ [ ( 1 x 3 ) x ( um + 5 ) ] + ( 2 x 3 x 4 ) } : 6

- 1 x (2 + 3)

02 - Alquota PIS
03 - Alquota Cofins
i. Valor do Veculo
ii. Rodoar
2 : 12 meses
i + ii
2 : 12 meses
( 1 + 2 ) : 12 meses



g - CUSTO DA APLICE

CARGA LOTAO
O - CUSTO-PESO
ANO: 2004
83,708.00
0.00
0.00
520.38
0.00
520.38
2.0120
15.13
17.99
60.00
1,381.62
2,304.44
1,402.10
2,305.44
1,674.16
59.64
85.00
105.68
83,708.00
0.00
6,866.79
0.00
60.00
84
45.98%
13.20%
1.00%
70,000
5
7.00%
1,500
6.50
5
2.00
10,000
3.4
2.0
1.4
0.0
120,000
1,500
5
A
A
A
A
99.18%
7.38%
1.65%
7.60%
220.00
1.00
1.53
0
A
A
ton.
A
58.75 A
5,524.36
920.79
2,801.70
568.50
446.82
160.37
667.51
(41.33)
0.8578
0.5442
0.3095
0.0117
0.0400
0.0398
(0.0874)
5,524.36
920.79
83,708.00
0.00
0.00
13.2%
2,801.70
1,381.62
25.00
99.18%
300.00 PLR/Junho/09
568.50
1,402.10
25.00
99.18%
300.00 PLR/Junho/09
5
446.82
83,708.00
4
520.38
0.00
46%
84
160.37
105.68
1,674.16
59.64
85.00
667.51
572.23
0.00
44.40
60.00
7.38%
-41.33
446.82
1.65%
7.60%
0.8578
0.5442
81,626.48
0.00
0.00
1.0%
1,500.00
0.3095
2.0120
6.5000
0.0117
15.13
5.40
2.00
10,000
17.99
3.40
120,000
0.0400
60.00
1,500
0.0398
520.38
0.00
5
2
7.00%
70,000
-0.0874
0.9452
1.65%
7.60%
572.23
83,708.00
83,708.00
0.00
6,866.79
0.00
0.00
0.00
0.00
44.40
338.76
194.00
532.77
0.0820
0.0611280
0.0040470
0.0023176
60.00

MS:
NATUREZA DA OPERAO:
TIPO DE CARGA:
TIPO DE VECULO:
EQUIPAMENTO:
CUSTO FIXO MENSAL:
CUSTO VARIVEL/KM:
TAXA DE LUCRO (%):
Percurso em (km)
50
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
1,000
1,100
1,200
1,300
1,400
1,500
1,600
1,700
1,800
1,900
2,000
30/4/11
COLETA/ENTREGA
FRACIONADA
FIAT DUCATO MAXI CARGO FURGO
1.5
0.90
1.38
5,524.36
0.8578
220.00
47.00
2.00
0.00
25.1107
Vgs/ms
71.81
53.30
42.38
35.17
30.06
26.24
23.29
20.93
19.01
17.41
16.06
14.90
13.90
13.02
12.25
11.57
10.95
10.40
9.90
9.45
8.66
7.99
7.42
6.92
6.49
6.10
5.76
5.46
5.19
4.94
CF/VIAGEM
76.94
103.65
130.36
157.08
183.79
210.50
237.22
263.93
290.64
317.36
344.07
370.78
397.50
424.21
450.92
477.64
504.35
531.07
557.78
584.49
637.92
691.35
744.77
798.20
851.63
905.06
958.48
1,011.91
1,065.34
1,118.76
CV/VIAGEM
42.89
85.78
128.66
171.55
214.44
257.33
300.22
343.10
385.99
428.88
471.77
514.66
557.54
600.43
643.32
686.21
729.10
771.99
814.87
857.76
943.54
1029.31
1115.09
1200.87
1286.64
1372.42
1458.19
1543.97
1629.75
1715.52
2,200
2,400
2,600
2,800
3,000
3,200
3,400
3,600
3,800
4,000
4,200
4,400
4,600
4,800
5,000
5,200
5,400
5,600
5,800
6,000
4.51
4.15
3.84
3.57
3.34
3.14
2.96
2.80
2.66
2.53
2.41
2.30
2.20
2.11
2.03
1.95
1.88
1.82
1.75
1.70
1,225.62
1,332.47
1,439.33
1,546.18
1,653.03
1,759.89
1,866.74
1,973.60
2,080.45
2,187.31
2,294.16
2,401.01
2,507.87
2,614.72
2,721.58
2,828.43
2,935.29
3,042.14
3,148.99
3,255.85
1887.08
2058.63
2230.18
2401.73
2573.28
2744.84
2916.39
3087.94
3259.49
3431.05
3602.60
3774.15
3945.70
4117.25
4288.81
4460.36
4631.91
4803.46
4975.02
5146.57
O DE CARGAS E LOGSTICA
conmicas - DECOPE
porte
VIAGEM
119.82
189.42
259.03
328.63
398.23
467.83
537.43
607.03
676.64
746.24
815.84
885.44
955.04
1,024.64
1,094.25
1,163.85
1,233.45
1,303.05
1,372.65
1,442.25
1,581.46
1,720.66
1,859.86
1,999.07
2,138.27
2,277.47
2,416.68
2,555.88
2,695.08
2,834.29
TOTAL POR
KM
2.40
1.89
1.73
1.64
1.59
1.56
1.54
1.52
1.50
1.49
1.48
1.48
1.47
1.46
1.46
1.45
1.45
1.45
1.44
1.44
1.44
1.43
1.43
1.43
1.43
1.42
1.42
1.42
1.42
1.42
TONELADA
87.02
137.56
188.11
238.66
289.20
339.75
390.29
440.84
491.38
541.93
592.48
643.02
693.57
744.11
794.66
845.21
895.75
946.30
996.84
1,047.39
1,148.48
1,249.57
1,350.66
1,451.76
1,552.85
1,653.94
1,755.03
1,856.12
1,957.21
2,058.31
3,112.69
3,391.10
3,669.51
3,947.91
4,226.32
4,504.73
4,783.13
5,061.54
5,339.94
5,618.35
5,896.76
6,175.16
6,453.57
6,731.98
7,010.38
7,288.79
7,567.20
7,845.60
8,124.01
8,402.42
1.41
1.41
1.41
1.41
1.41
1.41
1.41
1.41
1.41
1.40
1.40
1.40
1.40
1.40
1.40
1.40
1.40
1.40
1.40
1.40
2,260.49
2,462.67
2,664.86
2,867.04
3,069.22
3,271.41
3,473.59
3,675.77
3,877.96
4,080.14
4,282.32
4,484.51
4,686.69
4,888.87
5,091.06
5,293.24
5,495.42
5,697.61
5,899.79
6,101.97

CUSTOS APURADOS AT:
30/04/11
TIPO DE CARGA:
FRACIONADA
TIPO DE VECULO:
KOMBI FURGO 1.4 Mi TOTAL FLEX 8V
FURGO
1.1000
KG POR METRO CBICO:

KM/MS:
Ton.
0.0000 M
1,500
Km

(Valores em R$)
1.2 - Valor do Veculo - KOMBI FURGO
b - OUTRAS COTAES
(Valores em R$)
01 - I.P.V.A.
04 - DPVAT

03 - PIS
04 - COFINS
(a + b + c + d + e + f + g)
f - Seguro
(a + b + c + d + e + f)
a - Manuteno
b - Combustvel
c - Lubrificantes
e - Pneus
(a + b + c + d + e + f + g + h)
[ ( 1 + 2 + 3 ) x 4 ] : 12 meses
02 - Rodoar
( 1 + 2 ) x ( um + 3 )
(( 1 + 2 ) x ( um + 3 ))/4

{ [1 - ( 2 x 3 ) + 4 ] x 5 } : 6
03 - Valor do Pneu
04 - Rodoar
e- LICENCIAMENTO
(1 + 2 + 3) : 12 meses
01 - DPVAT
02 - IPVA
f - SEGURO
[1 + 2 + 3 + ( 4 : 12 meses ) ] x (um + 5)
05 - IOF
- 1 x (2 + 3)

02 - Alquota PIS
03 - Alquota Cofins
a - MANUTENO
(( 1 + 2 + 3 ) x 4) / 5

b - COMBUSTVEL
1:2
(a + b + c + d + e + f)

c - LUBRIFICANTES
{ [ 1 x (2 + 3) ] : 4 } + [ ( 5 x 6 ) : 7 ]

1:2

e - PNEUS
{ [ ( 1 x 3 ) x ( um + 5 ) ] + ( 2 x 3 x 4 ) } : 6

- 1 x (2 + 3)

02 - Alquota PIS
03 - Alquota Cofins
i. Valor do Veculo
ii. Rodoar
2 : 12 meses
i + ii
2 : 12 meses
( 1 + 2 ) : 12 meses



g - CUSTO DA APLICE

CARGA LOTAO
O - CUSTO-PESO
ANO: 2004

0.00
0.00
523.60
0.00
523.60
2.8900
15.13
17.99
60.00
1,381.62
2,304.44
1,402.10
2,305.44
891.00
59.64
85.00
105.68
44,550.00
0.00
3,654.56
0.00
60.00
84
56.55%
13.20%
1.00%
70,000
5
7.00%
1,500
8.50
2.5
2.00
10,000
2.0
0.0
0.0
0.0
120,000
1,500
6
A
A
99.18%
7.38%
1.65%
7.60%
220.00
2.00
1.10 ton.
0
58.75
4,477.78
490.05
2,801.70
473.75
285.84
95.11
357.76
(26.44)
0.6445
0.2830
0.3400
0.0071
0.0400
0.0400
(0.0657)
4,477.78
490.05
44,550.00
0.00
0.00
13.2%
2,801.70
1,381.62
25.00
99.18%
300.00 PLR/Junho/09
473.75
1,402.10
25.00
99.18%
300.00 PLR/Junho/09
6
285.84
44,550.00
4
523.60
0.00
57%
84
95.11
105.68
891.00
59.64
85.00
357.76
304.55
0.00
23.63
60.00
7.38%
-26.44
285.84
1.65%
7.60%
0.6445
0.2830
42,455.60
0.00
0.00
1.0%
1,500.00
0.3400
2.8900
8.5000
0.0071
15.13
2.50
2.00
10,000
17.99
2.00
120,000
0.0400
60.00
1,500
0.0400
523.60
0.00
5
2
7.00%
70,000
-0.0657
0.7102
1.65%
7.60%
304.55
44,550.00
44,550.00
0.00
3,654.56
0.00
0.00
0.00
0.00
23.63
180.29
103.25
283.54
0.0820
0.0611280
0.0040470
0.0023176
60.00

MS:
NATUREZA DA OPERAO:
TIPO DE CARGA:
TIPO DE VECULO:
EQUIPAMENTO:
CUSTO FIXO MENSAL:
CUSTO VARIVEL/KM:
TAXA DE LUCRO (%):
Percurso em (km)
50
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
1,000
1,100
1,200
1,300
1,400
1,500
1,600
30/4/11
COLETA/ENTREGA
FRACIONADA
KOMBI FURGO 1.4 Mi TOTAL FLEX 8V
FURGO
1.1
0.90
0.99
4,477.78
0.6445
220.00
47.00
2.00
0.00
20.3535
Vgs/ms
71.81
53.30
42.38
35.17
30.06
26.24
23.29
20.93
19.01
17.41
16.06
14.90
13.90
13.02
12.25
11.57
10.95
10.40
9.90
9.45
8.66
7.99
7.42
6.92
6.49
6.10
CF/VIAGEM
62.36
84.01
105.67
127.32
148.97
170.62
192.28
213.93
235.58
257.23
278.89
300.54
322.19
343.84
365.50
387.15
408.80
430.46
452.11
473.76
517.07
560.37
603.68
646.98
690.29
733.59
CV/VIAGEM
32.22
64.45
96.67
128.89
161.12
193.34
225.57
257.79
290.01
322.24
354.46
386.68
418.91
451.13
483.35
515.58
547.80
580.03
612.25
644.47
708.92
773.37
837.81
902.26
966.71
1031.16
1,700
1,800
1,900
2,000
2,200
2,400
2,600
2,800
3,000
3,200
3,400
3,600
3,800
4,000
4,200
4,400
4,600
4,800
5,000
5,200
5,400
5,600
5,800
6,000
5.76
5.46
5.19
4.94
4.51
4.15
3.84
3.57
3.34
3.14
2.96
2.80
2.66
2.53
2.41
2.30
2.20
2.11
2.03
1.95
1.88
1.82
1.75
1.70
776.90
820.20
863.51
906.81
993.43
1,080.04
1,166.65
1,253.26
1,339.87
1,426.48
1,513.09
1,599.70
1,686.31
1,772.92
1,859.53
1,946.14
2,032.76
2,119.37
2,205.98
2,292.59
2,379.20
2,465.81
2,552.42
2,639.03
1095.60
1160.05
1224.50
1288.95
1417.84
1546.73
1675.63
1804.52
1933.42
2062.31
2191.21
2320.10
2449.00
2577.89
2706.79
2835.68
2964.58
3093.47
3222.36
3351.26
3480.15
3609.05
3737.94
3866.84
ARGAS E LOGSTICA
cas - DECOPE
VIAGEM
94.58
148.46
202.34
256.21
310.09
363.97
417.84
471.72
525.59
579.47
633.35
687.22
741.10
794.98
848.85
902.73
956.60
1,010.48
1,064.36
1,118.23
1,225.99
1,333.74
1,441.49
1,549.24
1,657.00
1,764.75
TOTAL POR
KM
1.89
1.48
1.35
1.28
1.24
1.21
1.19
1.18
1.17
1.16
1.15
1.15
1.14
1.14
1.13
1.13
1.13
1.12
1.12
1.12
1.11
1.11
1.11
1.11
1.10
1.10
TONELADA
95.54
149.96
204.38
258.80
313.22
367.64
422.06
476.48
530.90
585.32
639.74
694.16
748.59
803.01
857.43
911.85
966.27
1,020.69
1,075.11
1,129.53
1,238.37
1,347.21
1,456.05
1,564.89
1,673.73
1,782.58
1,872.50
1,980.26
2,088.01
2,195.76
2,411.27
2,626.77
2,842.28
3,057.78
3,273.29
3,488.79
3,704.30
3,919.80
4,135.31
4,350.81
4,566.32
4,781.83
4,997.33
5,212.84
5,428.34
5,643.85
5,859.35
6,074.86
6,290.36
6,505.87
1.10
1.10
1.10
1.10
1.10
1.09
1.09
1.09
1.09
1.09
1.09
1.09
1.09
1.09
1.09
1.09
1.09
1.09
1.09
1.09
1.09
1.08
1.08
1.08
1,891.42
2,000.26
2,109.10
2,217.94
2,435.62
2,653.30
2,870.99
3,088.67
3,306.35
3,524.03
3,741.72
3,959.40
4,177.08
4,394.76
4,612.44
4,830.13
5,047.81
5,265.49
5,483.17
5,700.86
5,918.54
6,136.22
6,353.90
6,571.58

CUSTOS APURADOS AT:
30/04/11
TIPO DE CARGA:
FRACIONADA
TIPO DE VECULO:
FIAT FIORINO FURGO
FURGO
0.6500
KG POR METRO CBICO:

KM/MS:
1.4
Ton.
0.0000 M
1,500
Km

(Valores em R$)
1.2 - Valor do Veculo -FIAT FIORINO FURGO
b - OUTRAS COTAES
(Valores em R$)
01 - I.P.V.A.
04 - DPVAT

03 - PIS
04 - COFINS
(a + b + c + d + e + f + g)
f - Seguro
(a + b + c + d + e + f)
a - Manuteno
b - Combustvel
c - Lubrificantes
e - Pneus
(a + b + c + d + e + f + g + h)
[ ( 1 + 2 + 3 ) x 4 ] : 12 meses
02 - Rodoar
( 1 + 2 ) x ( um + 3 )
(( 1 + 2 ) x ( um + 3 ))/4

{ [1 - ( 2 x 3 ) + 4 ] x 5 } : 6
03 - Valor do Pneu
04 - Rodoar
e- LICENCIAMENTO
(1 + 2 + 3) : 12 meses
01 - DPVAT
02 - IPVA
f - SEGURO
[1 + 2 + 3 + ( 4 : 12 meses ) ] x (um + 5)
05 - IOF
- 1 x (2 + 3)

02 - Alquota PIS
03 - Alquota Cofins
a - MANUTENO
(( 1 + 2 + 3 ) x 4) / 5

b - COMBUSTVEL
1:2
(a + b + c + d + e + f)

c - LUBRIFICANTES
{ [ 1 x (2 + 3) ] : 4 } + [ ( 5 x 6 ) : 7 ]

1:2

e - PNEUS
{ [ ( 1 x 3 ) x ( um + 5 ) ] + ( 2 x 3 x 4 ) } : 6

- 1 x (2 + 3)

02 - Alquota PIS
03 - Alquota Cofins
i. Valor do Veculo
ii. Rodoar
2 : 12 meses
i + ii
2 : 12 meses
( 1 + 2 ) : 12 meses



g - CUSTO DA APLICE

CARGA LOTAO
O - CUSTO-PESO
ANO: 2004

0.00
0.00
348.48
0.00
348.48
2.8900
15.13
17.99
60.00
1,381.62
2,304.44
1,402.10
2,305.44
776.86
59.64
85.00
105.68
38,843.00
0.00
3,186.40
0.00
60.00
84
54.69%
13.20%
1.00%
70,000
5
7.00%
1,500
10.00
3.2
2.00
10,000
2.0
0.0
0.0
0.0
120,000
1,500
6
A
A
A
A
99.18%
7.38%
1.65%
7.60%
220.00
2.00
0.65
0
A
A
ton.
A
58.75 A
4,322.23
427.27
2,801.70
473.75
243.84
85.60
312.62
(22.56)
0.5567
0.2497
0.2890
0.0082
0.0400
0.0266
(0.0567)
4,322.23
427.27
38,843.00
0.00
0.00
13.2%
2,801.70
1,381.62
25.00
99.18%
300.00 PLR/MAIO/09
473.75
1,402.10
25.00
99.18%
300.00 PLR/MAIO/09
6
243.84
38,843.00
4
348.48
0.00
55%
84
85.60
105.68
776.86
59.64
85.00
312.62
265.53
0.00
20.60
60.00
7.38%
-22.56
243.84
1.65%
7.60%
0.5567
0.2497
37,449.08
0.00
0.00
1.0%
1,500.00
0.2890
2.8900
10.0000
0.0082
15.13
3.20
2.00
10,000
17.99
2.00
120,000
0.0400
60.00
1,500
0.0266
348.48
0.00
5
2
7.00%
70,000
-0.0567
0.6135
1.65%
7.60%
265.53
38,843.00
38,843.00
0.00
3,186.40
0.00
0.00
0.00
0.00
20.60
157.20
90.02
247.22
0.0820
0.0611280
0.0040470
0.0023176
60.00

MS:
NATUREZA DA OPERAO:
TIPO DE CARGA:
TIPO DE VECULO:
EQUIPAMENTO:
CUSTO FIXO MENSAL:
CUSTO VARIVEL/KM:
TAXA DE LUCRO (%):
Percurso em (km)
50
100
150
200
250
300
350
400
450
500
550
600
650
700
750
800
850
900
950
1,000
1,100
1,200
1,300
1,400
1,500
1,600
1,700
1,800
1,900
2,000
30/4/11
COLETA/ENTREGA
FRACIONADA
FIAT FIORINO FURGO
FURGO
0.6200
0.90
0.56
4,322.23
0.5567
220.00
47.00
2.00
0.00
19.6465
Vgs/ms
71.81
53.30
42.38
35.17
30.06
26.24
23.29
20.93
19.01
17.41
16.06
14.90
13.90
13.02
12.25
11.57
10.95
10.40
9.90
9.45
8.66
7.99
7.42
6.92
6.49
6.10
5.76
5.46
5.19
4.94
CF/VIAGEM
60.19
81.09
101.99
122.90
143.80
164.70
185.60
206.50
227.40
248.30
269.20
290.10
311.00
331.90
352.80
373.70
394.60
415.50
436.40
457.30
499.10
540.91
582.71
624.51
666.31
708.11
749.91
791.71
833.51
875.31
CV/VIAGEM
27.84
55.67
83.51
111.34
139.18
167.01
194.85
222.69
250.52
278.36
306.19
334.03
361.87
389.70
417.54
445.37
473.21
501.04
528.88
556.72
612.39
668.06
723.73
779.40
835.07
890.75
946.42
1002.09
1057.76
1113.43
2,200
2,400
2,600
2,800
3,000
3,200
3,400
3,600
3,800
4,000
4,200
4,400
4,600
4,800
5,000
5,200
5,400
5,600
5,800
6,000
4.51
4.15
3.84
3.57
3.34
3.14
2.96
2.80
2.66
2.53
2.41
2.30
2.20
2.11
2.03
1.95
1.88
1.82
1.75
1.70
958.92
1,042.52
1,126.12
1,209.72
1,293.33
1,376.93
1,460.53
1,544.13
1,627.73
1,711.34
1,794.94
1,878.54
1,962.14
2,045.75
2,129.35
2,212.95
2,296.55
2,380.15
2,463.76
2,547.36
1224.77
1336.12
1447.46
1558.80
1670.15
1781.49
1892.83
2004.18
2115.52
2226.86
2338.21
2449.55
2560.89
2672.24
2783.58
2894.92
3006.27
3117.61
3228.95
3340.30
O DE CARGAS E LOGSTICA
conmicas - DECOPE
porte
VIAGEM
88.03
136.77
185.50
234.24
282.97
331.71
380.45
429.18
477.92
526.66
575.39
624.13
672.87
721.60
770.34
819.07
867.81
916.55
965.28
1,014.02
1,111.49
1,208.97
1,306.44
1,403.91
1,501.38
1,598.86
1,696.33
1,793.80
1,891.27
1,988.75
TOTAL POR
KM
1.76
1.37
1.24
1.17
1.13
1.11
1.09
1.07
1.06
1.05
1.05
1.04
1.04
1.03
1.03
1.02
1.02
1.02
1.02
1.01
1.01
1.01
1.00
1.00
1.00
1.00
1.00
1.00
1.00
0.99
TONELADA
157.76
245.10
332.44
419.78
507.12
594.46
681.81
769.15
856.49
943.83
1,031.17
1,118.51
1,205.85
1,293.19
1,380.53
1,467.88
1,555.22
1,642.56
1,729.90
1,817.24
1,991.92
2,166.60
2,341.29
2,515.97
2,690.65
2,865.33
3,040.02
3,214.70
3,389.38
3,564.06
2,183.69
2,378.64
2,573.58
2,768.53
2,963.47
3,158.42
3,353.36
3,548.31
3,743.25
3,938.20
4,133.15
4,328.09
4,523.04
4,717.98
4,912.93
5,107.87
5,302.82
5,497.76
5,692.71
5,887.65
0.99
0.99
0.99
0.99
0.99
0.99
0.99
0.99
0.99
0.98
0.98
0.98
0.98
0.98
0.98
0.98
0.98
0.98
0.98
0.98
3,913.43
4,262.79
4,612.15
4,961.52
5,310.88
5,660.25
6,009.61
6,358.98
6,708.34
7,057.71
7,407.07
7,756.43
8,105.80
8,455.16
8,804.53
9,153.89
9,503.26
9,852.62
10,201.99
10,551.35

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COMO CONSULTAR ESTE ARQUIVO

03 - Importncia Segurada (IS) S.R.C.F. Danos Materiais - Cav.Mecnico (R$)

Reajustado em janeiro de 2011

VALOR PARA EFEITO DE

Reajustado em janeiro de 2011

Reajustado pelo INPC/IBGE - Maro/11

VALOR PARA EFEITO DE

VALOR PARA EFEITO DE

VALOR PARA EFEITO DE

CUSTOS APURADOS EM:

SCANIA G 380 LA SCANIA G 380 LA - SCANIA G 420 LA VOLVO FH 400 T

LEVES, MDIOS E SEMI-PESADOS

LEO CRTER LEO CMBIO

LEVES, MDIOS E SEMI-PESADOS

BA DURALUMNIO PARA HYUNDAI E

BA DURALUMNIO PARA HYUNDAI E

ASSOCIAO NACIONAL DO TRANSPORTE DE CARGAS E LO

DEPARTAMENTO DE CUSTOS OPERACIONAIS E PESQUISAS ECONMICA

I - VARIVEIS E PARMETROS DE CLCULO DA TARIFA

KG POR METRO CBICO:

c - VALORES REFERENCIAIS E PARMETROS DE SEGUROS

03 - Capacidade Mdia de Carga Efetiva

01 - Gastos que incluem impostos creditveis

01 - Valor do Veculo s/pneus

01 - Preo do Combustvel, por litro

01 - Preo do leo do Crter, por litro

01 - Preo de Lavagem e Lubrificao do Veculo

01 - Valor do Pneu (Veculo)

01 - Gastos que incluem impostos creditveis

VI - CLCULO DAS PARCELAS DO SEGURO

01 - SRCF - Danos Materiais (R$)

Prmio sobre a Importncia Segurada (IS) do Veculo

SRCF - Danos Materiais (R$)

Custo de Aplice de Seguro (R$)

PORTE DE CARGAS E LOGSTICA - NTC

AIS E PESQUISAS ECONMICAS - DECOPE

ASSSOCIAO NACIONAL DO TRANSPORTE RODOVIRIO DE CARGAS E LOGSTICA

RIO DE CARGAS E LOGSTICA

ASSOCIAO NACIONAL DO TRANSPORTE DE CARGAS E LO

DEPARTAMENTO DE CUSTOS OPERACIONAIS E PESQUISAS ECONMICA

I - VARIVEIS E PARMETROS DE CLCULO DA TARIFA

KG POR METRO CBICO:

c - VALORES REFERENCIAIS E PARMETROS DE SEGUROS

03 - Capacidade Mdia de Carga Efetiva

01 - Gastos que incluem impostos creditveis

01 - Valor do Veculo s/pneus

01 - Preo do Combustvel, por litro

01 - Preo do leo do Crter, por litro

01 - Preo de Lavagem e Lubrificao do Veculo

01 - Valor do Pneu (Veculo)

01 - Gastos que incluem impostos creditveis

VI - CLCULO DAS PARCELAS DO SEGURO

01 - SRCF - Danos Materiais (R$)

Prmio sobre a Importncia Segurada (IS) do Veculo

SRCF - Danos Materiais (R$)

Custo de Aplice de Seguro (R$)

PORTE DE CARGAS E LOGSTICA - NTC

AIS E PESQUISAS ECONMICAS - DECOPE

ASSSOCIAO NACIONAL DO TRANSPORTE RODOVIRIO DE CARGAS E LOGSTICA

RIO DE CARGAS E LOGSTICA

PLANILHA DE CUSTOS DOS VECULOS MAIS UTILIZADOS

FORD CARGO 1722

CUSTOS APURADOS EM: