Trabalho de Contab. Ger. - Orçamento

1) Apurar o custo de fabricao mensal de cada produto A- B - C, considerando-o transferido para Estoques
de Produtos Acabados totalmente vendido dentro de cada ms.
PET -INDSTRIA DE PLSTICO

ORAMENTO PARA 2001 (PRIMEIRO TRIMESTRE)
CUSTO TOTAL DE FABRICAO DOS TRS PRODUTOS - A - B - C
JANEIRO
ESTIMADO - 2001 (PRIMEIRO TRIMESTRE)

FEVEREIRO
MARO
TOTAL
4- CUSTO INDUSTRIAL
4.1 MATERIAL
4.1.01 MATERIA PRIMA
4.1.03 MATERIAL DE EMBALAGEM
SUB TOTAL
42 PESSOAL MO DE OBRA DIRETA
42.01 SALRIOS
42.02 13 SALRIO
42.03 CONTRIBUIO INSS
42.04 CONTRIBUIO FGTS
42.05 FRIAS
42.20 ENCARGOS GERAIS FOLHA
SUB TOTAL
TOTAL
R$ 661,100.00 R$ 783,860.00
R$ 5,000.00
R$ 5,000.00
R$ 666,100.00 R$ 788,860.00
R$ 889,470.00
R$ 5,000.00
R$ 894,470.00
R$ 2,334,430.00
R$ 15,000.00
R$ 2,349,430.00
R$ 40,500.00
R$ 3,645.00
R$ 10,125.00
R$ 3,240.00
R$ 3,645.00
R$ 19,845.00
R$ 81,000.00
R$ 40,500.00
R$ 3,645.00
R$ 10,125.00
R$ 3,240.00
R$ 3,645.00
R$ 19,845.00
R$ 81,000.00
R$ 121,500.00
R$ 10,935.00
R$ 30,375.00
R$ 9,720.00
R$ 10,935.00
R$ 59,535.00
R$ 243,000.00
R$ 747,100.00 R$ 869,860.00
R$ 975,470.00
R$ 2,592,430.00
R$ 40,500.00
R$ 3,645.00
R$ 10,125.00
R$ 3,240.00
R$ 3,645.00
R$ 19,845.00
R$ 81,000.00

CUSTOS INDIRETOS DE FABRICAO
JANEIRO

FEVEREIRO
MARO
TOTAL
42 PESSOAL
42.01 SALRIOS
42.02 13 SALRIO
42.05 FRIAS
SUB TOTAL
R$ 10,800.00
R$ 972.00
R$ 2,700.00
R$ 864.00
R$ 5,292.00
R$ 21,600.00
R$ 10,800.00
R$ 972.00
R$ 2,700.00
R$ 864.00
R$ 5,292.00
R$ 21,600.00
R$ 10,800.00
R$ 972.00
R$ 2,700.00
R$ 864.00
R$ 5,292.00
R$ 21,600.00
R$ 32,400.00
R$ 2,916.00
R$ 8,100.00
R$ 2,592.00
R$ 15,876.00
R$ 64,800.00
43.06 DEP DOS EQUIPAMENTOS

43.10 SEGURO DA FBRICA
43.12 ALUGUEL DA FBRICA
43.17 AMORT DE INSTALAES
R$ 25,000.00
R$ 5,000.00
R$ 10,000.00
R$ 1,000.00
R$ 25,000.00
R$ 5,000.00
R$ 10,000.00
R$ 1,000.00
R$ 25,000.00
R$ 5,000.00
R$ 10,000.00
R$ 1,000.00
R$ 75,000.00
R$ 15,000.00
R$ 30,000.00
R$ 3,000.00
SUB TOTAL
TOTAL
R$ 41,000.00
R$ 41,000.00
R$ 41,000.00
R$ 123,000.00
R$ 62,600.00
R$ 62,600.00
R$ 62,600.00
R$ 187,800.00

CUSTOS DIRETOS - PRODUTO A
JANEIRO

FEVEREIRO
MARO
TOTAL
4- CUSTO INDUSTRIAL
4.1 MATERIAL
SUB TOTAL
42.01 SALRIOS
42.02 13 SALRIO
42.05 FRIAS
SUB TOTAL
TOTAL
R$ 196,330.00 R$ 235,158.00
R$ 1,500.00
R$ 1,500.00
R$ 199,830.00 R$ 236,658.00
R$ 266,841.00
R$ 1,500.00
R$ 268,341.00
R$ 698,329.00
R$ 4,500.00
R$ 704,829.00
R$ 13,500.00
R$ 1,215.00
R$ 3,375.00
R$ 1,080.00
R$ 1,215.00
R$ 6,615.00
R$ 27,000.00
R$ 13,500.00
R$ 1,215.00
R$ 3,375.00
R$ 1,080.00
R$ 1,215.00
R$ 6,615.00
R$ 27,000.00
R$ 40,500.00
R$ 3,645.00
R$ 10,125.00
R$ 3,240.00
R$ 3,645.00
R$ 19,845.00
R$ 81,000.00
R$ 226,830.00 R$ 263,658.00
R$ 295,341.00
R$ 785,829.00
R$ 13,500.00
R$ 1,215.00
R$ 3,375.00
R$ 1,080.00
R$ 1,215.00
R$ 6,615.00
R$ 27,000.00

CUSTOS DIRETOS - PRODUTO B
JANEIRO

FEVEREIRO
MARO
TOTAL
4- CUSTO INDUSTRIAL
4.1 MATERIAL
SUB TOTAL
42.01 SALRIOS
42.02 13 SALRIO
R$ 198,330.00 R$ 235,158.00
R$ 1,500.00
R$ 1,500.00
R$ 199,830.00 R$ 236,658.00
R$ 13,500.00
R$ 1,215.00
R$ 3,375.00
R$ 1,080.00
R$ 13,500.00
R$ 1,215.00
R$ 3,375.00
R$ 1,080.00
R$ 266,841.00
R$ 1,500.00
R$ 268,341.00
R$ 700,329.00
R$ 4,500.00
R$ 704,829.00
R$ 13,500.00
R$ 1,215.00
R$ 3,375.00
R$ 1,080.00
R$ 40,500.00
R$ 3,645.00
R$ 10,125.00
R$ 3,240.00
42.05 FRIAS
SUB TOTAL
TOTAL
R$ 1,215.00
R$ 6,615.00
R$ 27,000.00
R$ 1,215.00
R$ 6,615.00
R$ 27,000.00
R$ 1,215.00
R$ 6,615.00
R$ 27,000.00
R$ 3,645.00
R$ 19,845.00
R$ 81,000.00
R$ 226,830.00 R$ 263,658.00
R$ 295,341.00
R$ 785,829.00

CUSTOS DIRETOS - PRODUTO C
JANEIRO

FEVEREIRO
MARO
TOTAL
4- CUSTO INDUSTRIAL
4.1 MATERIAL
SUB TOTAL
42.01 SALRIOS
42.02 13 SALRIO
42.05 FRIAS
SUB TOTAL
TOTAL
R$ 264,440.00 R$ 313,544.00
R$ 2,000.00
R$ 2,000.00
R$ 266,440.00 R$ 315,544.00
R$ 355,788.00
R$ 2,000.00
R$ 357,788.00
R$ 933,772.00
R$ 6,000.00
R$ 939,772.00
R$ 13,500.00
R$ 1,215.00
R$ 3,375.00
R$ 1,080.00
R$ 1,215.00
R$ 6,615.00
R$ 27,000.00
R$ 13,500.00
R$ 1,215.00
R$ 3,375.00
R$ 1,080.00
R$ 1,215.00
R$ 6,615.00
R$ 27,000.00
R$ 40,500.00
R$ 3,645.00
R$ 10,125.00
R$ 3,240.00
R$ 3,645.00
R$ 19,845.00
R$ 81,000.00
R$ 293,440.00 R$ 342,544.00
R$ 384,788.00
R$ 1,020,772.00
R$ 13,500.00
R$ 1,215.00
R$ 3,375.00
R$ 1,080.00
R$ 1,215.00
R$ 6,615.00
R$ 27,000.00

ORAMENTO PARA 2001
CRITRIO DE RATEIO UTILIZADO PARA OS CUSTOS INDIRETOS
ESTIMATIVA - 2001
PRODUTO A
PRODUTO B
PRODUTO C
TOTAL
MO-DE-OBRA DIRETA
$
%
R$ 162,000.00
33.33%
R$ 162,000.00
33.33%
R$ 162,000.00
33.34%
CUSTOS INDIRETOS
$
%
R$ 250,400.00
33.33%
R$ 250,400.00
33.33%
R$ 250,450.00
33.34%
R$ 486,000.00
R$ 751,200.00
100.00%
100.00%
NOTA: O PARMETRO UTILIZADO PARA RATEIO DOS "CUSTOS INDIRETOS" FOI AQUELE UTILIZADO NA MESMA RELAO PERCENTUA

ORAMENTO PARA 2001 - CUSTOS INDIRETOS DE FABRICAO RATEADO BASE NOS PERCENTUAIS
MOD CUSTOS DIRETOS (PRIMEIRO TRIMESTRE)
JANEIRO
FEVEREIRO
MARO
TOTAL
42 PESSOAL
42.01 SALRIOS
R$ 10,800.00 R$ 10,800.00
R$ 10,800.00
R$ 32,400.00
42.02 13 SALRIO
R$ 972.00
R$ 972.00
R$ 972.00
R$ 2,916.00
R$ 2,700.00
R$ 2,700.00
R$ 2,700.00
R$ 8,100.00
R$ 864.00
R$ 864.00
R$ 864.00
R$ 2,592.00
42.05 FRIAS
R$ 5,292.00
R$ 5,292.00
R$ 5,292.00
R$ 15,876.00
R$ 21,600.00 R$ 21,600.00
R$ 21,600.00
R$ 64,800.00
SUB TOTAL
43.06 DEP DOS EQUIPAMENTOS
43.10 SEGURO DA FBRICA
43.12 ALUGUEL DA FBRICA
43.17 AMORT DE INSTALAES
SUB TOTAL
R$ 25,000.00
R$ 5,000.00
R$ 10,000.00
R$ 1,000.00
R$ 41,000.00
R$ 25,000.00
R$ 5,000.00
R$ 10,000.00
R$ 1,000.00
R$ 41,000.00
R$ 25,000.00
R$ 5,000.00
R$ 10,000.00
R$ 1,000.00
R$ 41,000.00
R$ 75,000.00
R$ 15,000.00
R$ 30,000.00
R$ 3,000.00
R$ 123,000.00
TOTAL
R$ 62,600.00
R$ 62,600.00
R$ 62,600.00
R$ 187,800.00
R$ 20,865.00
R$ 20,865.00
R$ 20,870.00
R$ 20,865.00
R$ 20,865.00
R$ 20,870.00
R$ 20,865.00
R$ 20,865.00
R$ 20,870.00
R$ 62,595.00
R$ 62,595.00
R$ 62,610.00
R$ 62,600.00
R$ 62,600.00
R$ 62,600.00
R$ 187,800.00
RATEIO DOS CUSTOS INDIRETOS

PRODUTO A 33,33%
PRODUTO B 33,33%
PRODUTO C 33,34%
TOTAL GERAL RATEADO

CUSTO TOTAL DE FABRICAO DOS 3 PRODUTOS ABC APS RATEIO DOS CUSTOS INDIRETOS
JANEIRO

FEVEREIRO
MARO
TOTAL
4- CUSTO INDUSTRIAL
4.1 MATERIAL
SUB TOTAL
42.01 SALRIOS
42.02 13 SALRIO
R$ 661,100.00 R$ 783,860.00
R$ 5,000.00
R$ 5,000.00
R$ 666,100.00 R$ 788,860.00
R$ 40,500.00
R$ 3,645.00
R$ 10,125.00
R$ 40,500.00
R$ 3,645.00
R$ 10,125.00
R$ 889,470.00
R$ 5,000.00
R$ 894,470.00
R$ 2,334,430.00
R$ 15,000.00
R$ 2,349,430.00
R$ 40,500.00
R$ 3,645.00
R$ 10,125.00
R$ 121,500.00
R$ 10,935.00
R$ 30,375.00

42.05 FRIAS
SUB TOTAL
TOTAL
C. INDIRETOS - TOTAL RATEADO
CUSTO TOTAL PROD FABRICADOS
R$ 3,240.00
R$ 3,645.00
R$ 19,845.00
R$ 81,000.00
R$ 3,240.00
R$ 3,645.00
R$ 19,845.00
R$ 81,000.00
R$ 3,240.00
R$ 3,645.00
R$ 19,845.00
R$ 81,000.00
R$ 9,720.00
R$ 10,935.00
R$ 59,535.00
R$ 243,000.00
R$ 747,100.00 R$ 869,860.00
R$ 975,470.00
R$ 2,592,430.00
R$ 62,600.00
R$ 187,800.00
R$ 809,700.00 R$ 932,460.00 R$ 1,038,070.00
R$ 2,780,230.00
R$ 62,600.00
R$ 62,600.00

CUSTO TOTAL DE FABRICAO DO PROD. A APS RATEIO DOS C. INDIRETOS
JANEIRO

FEVEREIRO
MARO
TOTAL
4- CUSTO INDUSTRIAL
4.1 MATERIAL
SUB TOTAL
42.01 SALRIOS
42.02 13 SALRIO
42.05 FRIAS
SUB TOTAL
TOTAL
C. INDIRETOS - RATEIO PROD A
C. TOTAL DO PROD A FABRICADO
R$ 196,330.00 R$ 235,158.00
R$ 1,500.00
R$ 1,500.00
R$ 199,830.00 R$ 236,658.00
R$ 266,841.00
R$ 1,500.00
R$ 268,341.00
R$ 698,329.00
R$ 4,500.00
R$ 704,829.00
R$ 13,500.00
R$ 1,215.00
R$ 3,375.00
R$ 1,080.00
R$ 1,215.00
R$ 6,615.00
R$ 27,000.00
R$ 13,500.00
R$ 1,215.00
R$ 3,375.00
R$ 1,080.00
R$ 1,215.00
R$ 6,615.00
R$ 27,000.00
R$ 40,500.00
R$ 3,645.00
R$ 10,125.00
R$ 3,240.00
R$ 3,645.00
R$ 19,845.00
R$ 81,000.00
R$ 226,830.00 R$ 263,658.00
R$ 295,341.00
R$ 785,829.00
R$ 20,865.00
R$ 20,865.00
R$ 62,595.00
R$ 247,695.00 R$ 284,523.00
R$ 316,206.00
R$ 848,424.00
R$ 13,500.00
R$ 1,215.00
R$ 3,375.00
R$ 1,080.00
R$ 1,215.00
R$ 6,615.00
R$ 27,000.00
R$ 20,865.00

CUSTO TOTAL DE FABRICAO DO PROD. B APS RATEIO DOS C. INDIRETOS
JANEIRO
4- CUSTO INDUSTRIAL

FEVEREIRO
MARO
TOTAL
4.1 MATERIAL
SUB TOTAL
42.01 SALRIOS
42.02 13 SALRIO
42.05 FRIAS
SUB TOTAL
TOTAL
R$ 198,330.00 R$ 235,158.00
R$ 1,500.00
R$ 1,500.00
R$ 199,830.00 R$ 236,658.00
R$ 266,841.00
R$ 1,500.00
R$ 268,341.00
R$ 700,329.00
R$ 4,500.00
R$ 704,829.00
R$ 13,500.00
R$ 1,215.00
R$ 3,375.00
R$ 1,080.00
R$ 1,215.00
R$ 6,615.00
R$ 27,000.00
R$ 13,500.00
R$ 1,215.00
R$ 3,375.00
R$ 1,080.00
R$ 1,215.00
R$ 6,615.00
R$ 27,000.00
R$ 40,500.00
R$ 3,645.00
R$ 10,125.00
R$ 3,240.00
R$ 3,645.00
R$ 19,845.00
R$ 81,000.00
R$ 226,830.00 R$ 263,658.00
R$ 295,341.00
R$ 785,829.00
R$ 20,865.00
R$ 20,865.00
R$ 62,595.00
R$ 247,695.00 R$ 284,523.00
R$ 316,206.00
R$ 848,424.00
R$ 13,500.00
R$ 1,215.00
R$ 3,375.00
R$ 1,080.00
R$ 1,215.00
R$ 6,615.00
R$ 27,000.00
R$ 20,865.00

CUSTO TOTAL DE FABRICAO DO PROD. C APS RATEIO DOS C. INDIRETOS
JANEIRO

FEVEREIRO
MARO
TOTAL
4- CUSTO INDUSTRIAL
4.1 MATERIAL
SUB TOTAL
42.01 SALRIOS
42.02 13 SALRIO
42.05 FRIAS
SUB TOTAL
TOTAL
R$ 264,440.00 R$ 313,544.00
R$ 2,000.00
R$ 2,000.00
R$ 266,440.00 R$ 315,544.00
R$ 355,788.00
R$ 2,000.00
R$ 357,788.00
R$ 933,772.00
R$ 6,000.00
R$ 939,772.00
R$ 13,500.00
R$ 1,215.00
R$ 3,375.00
R$ 1,080.00
R$ 1,215.00
R$ 6,615.00
R$ 27,000.00
R$ 13,500.00
R$ 1,215.00
R$ 3,375.00
R$ 1,080.00
R$ 1,215.00
R$ 6,615.00
R$ 27,000.00
R$ 40,500.00
R$ 3,645.00
R$ 10,125.00
R$ 3,240.00
R$ 3,645.00
R$ 19,845.00
R$ 81,000.00
R$ 293,440.00 R$ 342,544.00
R$ 384,788.00
R$ 1,020,772.00
R$ 20,870.00
R$ 20,870.00
R$ 62,610.00
R$ 314,310.00 R$ 363,414.00
R$ 405,658.00
R$ 1,083,382.00
R$ 13,500.00
R$ 1,215.00
R$ 3,375.00
R$ 1,080.00
R$ 1,215.00
R$ 6,615.00
R$ 27,000.00
R$ 20,870.00
ZADO NA MESMA RELAO PERCENTUAL HAVIDA COM A ESTIMATIVA DA MO-DE-OBRA DORETA
2) Oramento para Demonstrao do resultado.

DRE MENSAL
JANEIRO
1- RECEITA BRUTA
VENDAS A VISTA
VENDAS A PRAZO

FEVEREIRO
MARO
TOTAL
R$ 1,500,000.00 R$ 1,650,000.00 R$ 1,815,000.00 R$ 4,965,000.00

R$ 900,000.00
R$ 990,000.00 R$ 1,089,000.00 R$ 2,979,000.00
R$ 600,000.00
R$ 660,000.00
R$ 726,000.00 R$ 1,986,000.00
2- DEDUES DE VENDAS
ICMS
IPI
R$ 375,000.00
R$ 225,000.00
R$ 150,000.00
3- RECEITA LQUIDA (1-2)
R$ 412,500.00
R$ 247,500.00
R$ 165,000.00
R$ 453,750.00 R$ 1,241,250.00
R$ 272,250.00
R$ 744,750.00
R$ 181,500.00
R$ 496,500.00
R$ 1,125,000.00 R$ 1,237,500.00 R$ 1,361,250.00 R$ 3,723,750.00
4- CPV
R$ 809,700.00
R$ 932,460.00 R$ 1,038,070.00 R$ 2,780,230.00
5- LUCRO BRUTO
R$ 315,300.00
R$ 305,040.00
R$ 323,180.00
6- DESPESA OPERACIONAIS
DESPESAS COM VENDAS
DESPESAS ADM.
R$ 456,000.00
R$ 306,000.00
R$ 150,000.00
R$ 486,000.00
R$ 336,000.00
R$ 150,000.00
R$ 519,000.00 R$ 1,461,000.00
R$ 369,000.00 R$ 1,011,000.00
R$ 150,000.00
R$ 450,000.00
-R$ 140,700.00
-R$ 180,960.00
-R$ 195,820.00
-R$ 517,480.00
-R$ 42,210.00
-R$ 54,288.00
-R$ 58,746.00
-R$ 155,244.00
7- LUCRO (PREJUZO) OPERACIONAL

8- IMPOSTO DE RENDA (30%)
R$ 943,520.00

RECEITA DE VENDAS DA PRODUO
JANEIRO

FEVEREIRO
MARO
TOTAL
5 RECEITAS
51 VENDA BRUTA
VENDA A VISTA
VENDA A PRAZO
R$ 1,500,000.00 R$ 1,650,000.00 R$ 1,815,000.00 R$ 4,965,000.00

R$ 900,000.00
R$ 990,000.00 R$ 1,089,000.00 R$ 2,979,000.00
R$ 600,000.00
R$ 660,000.00
R$ 726,000.00 R$ 1,986,000.00
CALCULO DO ICMS (15%)
R$ 225,000.00
R$ 247,500.00
R$ 272,250.00
R$ 744,750.00
CALCULO DO IPI (10%)
R$ 150,000.00
R$ 165,000.00
R$ 181,500.00
R$ 496,500.00

RECEITA DE VENDAS DO PRODUTO A
JANEIRO

FEVEREIRO
MARO
TOTAL
5 RECEITAS
51 VENDA BRUTA
VENDA A VISTA
VENDA A PRAZO
R$ 450,000.00
R$ 270,000.00
R$ 180,000.00
R$ 495,000.00
R$ 297,000.00
R$ 198,000.00
R$ 544,500.00 R$ 1,489,500.00
R$ 326,700.00
R$ 893,700.00
R$ 217,800.00
R$ 595,800.00
R$ 67,500.00
R$ 74,250.00
R$ 81,675.00
R$ 223,425.00
R$ 45,000.00
R$ 49,500.00
R$ 54,450.00
R$ 148,950.00

RECEITA DE VENDAS DO PRODUTO B
JANEIRO

FEVEREIRO
MARO
TOTAL
5 RECEITAS
51 VENDA BRUTA
VENDA A VISTA
VENDA A PRAZO
R$ 450,000.00
R$ 270,000.00
R$ 180,000.00
R$ 495,000.00
R$ 297,000.00
R$ 198,000.00
R$ 544,500.00 R$ 1,489,500.00
R$ 326,700.00
R$ 893,700.00
R$ 217,800.00
R$ 595,800.00
R$ 67,500.00
R$ 74,250.00
R$ 81,675.00
R$ 223,425.00
R$ 45,000.00
R$ 49,500.00
R$ 54,450.00
R$ 148,950.00

RECEITA DE VENDAS DO PRODUTO C
JANEIRO

FEVEREIRO
MARO
TOTAL
5 RECEITAS
51 VENDA BRUTA
VENDA A VISTA
VENDA A PRAZO
R$ 600,000.00
R$ 360,000.00
R$ 240,000.00
R$ 660,000.00
R$ 396,000.00
R$ 264,000.00
R$ 726,000.00 R$ 1,986,000.00
R$ 435,600.00 R$ 1,191,600.00
R$ 290,400.00
R$ 794,400.00
R$ 90,000.00
R$ 99,000.00
R$ 108,900.00
R$ 297,900.00
R$ 60,000.00
R$ 66,000.00
R$ 72,600.00
R$ 198,600.00

DESPESAS OPERACIONAIS - DESPESAS ADMINISTRATIVAS
JANEIRO

FEVEREIRO
MARO
TOTAL
32 DESPESAS COM VENDAS

32.01 COMISSES SOBRE VENDAS
32.02 13 SALRIO
32.05 FRIAS
32.07 PUBLICIDADE
32.09 ORDENADOS VENDEDORES
32.10 13 SLRIO
32.13 FRIAS
R$ 150,000.00
R$ 13,500.00
R$ 37,500.00
R$ 12,000.00
R$ 13,500.00
R$ 73,500.00
R$ 3,000.00
R$ 1,500.00
R$ 135.00
R$ 375.00
R$ 120.00
R$ 135.00
R$ 735.00
R$ 165,000.00
R$ 14,850.00
R$ 41,250.00
R$ 13,200.00
R$ 14,850.00
R$ 80,850.00
R$ 3,000.00
R$ 1,500.00
R$ 135.00
R$ 375.00
R$ 120.00
R$ 135.00
R$ 735.00
R$ 181,500.00
R$ 16,335.00
R$ 45,375.00
R$ 14,520.00
R$ 16,335.00
R$ 88,935.00
R$ 3,000.00
R$ 1,500.00
R$ 135.00
R$ 375.00
R$ 120.00
R$ 135.00
R$ 735.00
TOTAL
R$ 306,000.00
R$ 336,000.00
R$ 369,000.00 R$ 1,011,000.00
R$ 20,000.00
R$ 1,000.00
R$ 1,000.00
R$ 2,000.00
R$ 1,000.00
R$ 5,000.00
R$ 20,000.00
R$ 1,000.00
R$ 1,000.00
R$ 2,000.00
R$ 1,000.00
R$ 5,000.00
33 DESPESAS ADM
33.01 HONORRIOS
33.02 ALUGUIS DE ESCRITRIO
33.03 MATERIAL DE ESCRITRIO
33.04 ASSISTNCIA FISCAL JURDICA
33.05 ESCRITRIO
33.06 AUDITORIA E ASS. CONTBIL
R$ 20,000.00
R$ 1,000.00
R$ 1,000.00
R$ 2,000.00
R$ 1,000.00
R$ 5,000.00
R$ 496,500.00
R$ 44,685.00
R$ 124,125.00
R$ 39,720.00
R$ 44,685.00
R$ 243,285.00
R$ 9,000.00
R$ 4,500.00
R$ 405.00
R$ 1,125.00
R$ 360.00
R$ 405.00
R$ 2,205.00
R$ 60,000.00
R$ 3,000.00
R$ 3,000.00
R$ 6,000.00
R$ 3,000.00
R$ 15,000.00
SUB TOTAL
R$ 30,000.00
R$ 30,000.00
R$ 30,000.00
R$ 90,000.00
35 DESPESAS COM PESSOAL

35.01 SALRIO
42.02 13 SALRIO
42.05 FRIAS
R$ 60,000.00
R$ 5,400.00
R$ 15,000.00
R$ 4,800.00
R$ 5,400.00
R$ 29,400.00
R$ 60,000.00
R$ 5,400.00
R$ 15,000.00
R$ 4,800.00
R$ 5,400.00
R$ 29,400.00
R$ 60,000.00
R$ 5,400.00
R$ 15,000.00
R$ 4,800.00
R$ 5,400.00
R$ 29,400.00
SUB TOTAL
R$ 120,000.00
R$ 120,000.00
R$ 120,000.00
R$ 180,000.00
R$ 16,200.00
R$ 45,000.00
R$ 14,400.00
R$ 16,200.00
R$ 88,200.00
0
R$ 360,000.00
TOTAL
R$ 150,000.00
R$ 150,000.00
R$ 150,000.00
R$ 450,000.00
TOTAL
R$ 456,000.00
R$ 486,000.00
R$ 519,000.00 R$ 1,461,000.00
3) Fluxo de caixa.
FLUXO DE CAIXA 2001
JANEIRO
FEVEREIRO
MARO
R$ 0.00 R$ 7,460,000.00
R$ 7,286,400.00
1 SALDO INICIAL
2- RECEBIMENTOS
INTEGRALIZAO DE CAPITAL
VENDAS A VISTA
DUPLICATAS A RECEBER
R$ 6,560,000.00
R$ 900,000.00
R$ 0.00
R$ 0.00
R$ 990,000.00
R$ 600,000.00
R$ 0.00
R$ 1,089,000.00
R$ 660,000.00
TOTAL
R$ 7,460,000.00
R$ 1,590,000.00
R$ 1,749,000.00
3- TOTAL DE ENTRADAS (1-2)
R$ 7,460,000.00
R$ 9,050,000.00
R$ 9,035,400.00
4- DESEMBOLSOS
FORNECEDORES MP
FORNECEDOR - MAT EMBALAGEM
FORNECEDORES INSTALAES
ICMS
IPI
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 1,190,000.00
R$ 970,588.00
R$ 5,000.00
R$ 60,000.00
R$ 92,647.00
R$ 61,765.00
R$ 1,302,500.00
R$ 1,067,647.00
R$ 5,000.00
R$ 60,000.00
R$ 101,912.00
R$ 67,941.00
ADMINISTRATIVAS:
DESPESAS COM VENDAS
DESPESAS DE ADMINISTRAO
DESPESAS ADM - PESSOAL
MOD - PESSOAL/ENCARGOS
MOI - PESSOAL/ENCARGOS
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 0.00
R$ 573,600.00
R$ 306,000.00
R$ 30,000.00
R$ 120,000.00
R$ 81,000.00
R$ 36,600.00
R$ 603,600.00
R$ 336,000.00
R$ 30,000.00
R$ 120,000.00
R$ 81,000.00
R$ 36,600.00
5- TOTAL DE DESEMBOLSOS
R$ 0.00
R$ 1,763,600.00
R$ 1,906,100.00
R$ 7,460,000.00
R$ 7,286,400.00
R$ 7,129,300.00
6- SALDO DE CAIXA (3-4)

ORAMENTO 2001 (PRIMEIRO TRIMESTRE)
APURAO DE ICMS E IPI
COMPRAS
ENTRADA NO ESTOQUE
ICMS
TOTAL DA NOTA FISCAL SEM IPI

JANEIRO
FEVEREIRO
MARO
R$ 750,000.00
R$ 825,000.00
R$ 907,500.00
R$ 132,353.00
R$ 145,588.00
R$ 160,147.00
R$ 882,353.00
R$ 970,588.00
R$ 1,067,647.00
IPI
TOTAL DA NOTA FISCAL
R$ 88,235.00
R$ 970,588.00
R$ 97,059.00
R$ 1,067,647.00
R$ 106,765.00
R$ 1,174,412.00
R$ 1,500,000.00
R$ 900,000.00
R$ 600,000.00
R$ 1,650,000.00
R$ 990,000.00
R$ 660,000.00
R$ 1,815,000.00
R$ 1,089,000.00
R$ 726,000.00
CRDITO ICMS NAS COMPRAS

ICMS SOBRE VENDAS
APURAO DE SALDO ICMS
R$ 132,353.00
R$ 225,000.00
R$ 92,647.00
R$ 145,588.00
R$ 247,500.00
R$ 101,912.00
R$ 160,147.00
R$ 272,250.00
R$ 112,103.00
CRDITO IPI PELAS COMPRAS

IPI SOBRE VENDAS
APURAO SALDO IPI
R$ 88,235.00
R$ 150,000.00
R$ 61,765.00
R$ 97,059.00
R$ 165,000.00
R$ 67,941.00
R$ 106,765.00
R$ 181,500.00
R$ 74,735.00
20 RECEITAS
51 VENDAS OPERACIONAIS
VISTA
PRAZO

CONTROLE DE ESTOQUE
FICHA DE CONTROLE DE ESTOQUE
MTODO ADOTADO: CUSTEIO POR ABSORO
AVALIAO: MDIO PONDERADO MVEL
HISTRICO
REC* P/ INCORP CAP
JAN- COMPRAS PREV
JAN- REQUISIOES P/A
JAN- REQUISIOES P/B
JAN- REQUISIES P/ C
FEV- COMPRAS PREV
FEV- REQUISIOES P/A
FEV- REQUISIOES P/B
FEV- REQUISIES P/ C
MAR- COMPRAS PREV
MAR- REQUISIOES P/A
MAR- REQUISIOES P/B
MAR- REQUISIES P/ C
TOTAL
QUANT. UNIT.
ENTRADA
PREO UNIT.
TOTAL
4000
5000
R$ 110.00
R$ 150.00
R$ 440,000.00
R$ 750,000.00
5500
R$ 150.00
R$ 825,000.00
6050
R$ 150.00
R$ 907,500.00
20550
R$ 2,922,500.00
EIRO TRIMESTRE)
TOTAL
R$ 1,657,500.00
R$ 292,500.00
R$ 1,950,000.00
R$ 195,000.00
R$ 2,145,000.00
R$ 0.00
R$ 3,315,000.00
R$ 1,989,000.00
R$ 1,326,000.00
R$ 292,500.00
R$ 497,250.00
R$ 204,750.00
R$ 195,000.00
R$ 331,500.00
R$ 136,500.00
QUANT. UNIT.
SADA
PREO UNIT.
TOTAL
CPV
QUANT. UNIT.
R$ 1,500.00
R$ 1,500.00
R$ 2,000.00
R$ 132.22
R$ 132.22
R$ 132.22
R$ 198,330.00
R$ 198,330.00
R$ 264,440.00
R$ 1,650.00
R$ 1,650.00
R$ 2,200.00
R$ 142.52
R$ 142.52
R$ 142.52
R$ 235,158.00
R$ 235,158.00
R$ 313,544.00
R$ 1,815.00
R$ 1,815.00
R$ 2,420.00
R$ 147.02
R$ 147.02
R$ 147.02
R$ 266,841.00
R$ 266,841.00
R$ 355,788.00
R$ 4,000.00
R$ 9,000.00
R$ 7,500.00
R$ 6,000.00
R$ 4,000.00
R$ 9,500.00
R$ 7,850.00
R$ 6,200.00
R$ 4,000.00
R$ 10,050.00
R$ 8,235.00
R$ 6,420.00
R$ 4,000.00
R$ 2,334,430.00
R$ 86,755.00
R$ 16,550.00
SALDO
PREO UNIT.
R$ 110.00
R$ 132.22
R$ 132.22
R$ 132.22
R$ 132.23
R$ 142.52
R$ 142.51
R$ 142.51
R$ 142.51
R$ 147.02
R$ 147.02
R$ 147.02
R$ 147.02
TOTAL
R$ 440,000.00
R$ 1,189,980.00
R$ 991,650.00
R$ 793,320.00
R$ 528,920.00
R$ 1,353,940.00
R$ 1,118,703.50
R$ 883,562.00
R$ 570,040.00
R$ 1,477,551.00
R$ 1,210,709.70
R$ 943,868.40
R$ 588,080.00
4) Oramento do Balano Patrimonial .

BALANO PATRIMONIAL
JANEIRO
FEVEREIRO
MARO
ATIVO
CIRCULANTE
CAIXA
DUPLICATAS A REC
ESTOQUES SE MP
R$ 7,460,000.00
R$ 600,000.00
R$ 528,900.00
R$ 7,286,400.00
R$ 660,000.00
R$ 570,040.00
R$ 7,129,300.00
R$ 726,000.00
R$ 588,070.00
SUB TOTAL
R$ 8,588,900.00
R$ 8,516,440.00
R$ 8,443,370.00
PERMANENTE
IMOBILIZADO
EQUIPAMENTOS IND.
DEPRECIAO
INSTALAES
(AMORTIZAO)
SUB TOTAL
R$ 3,000,000.00
-R$ 25,000.00
R$ 120,000.00
-R$ 1,000.00
R$ 3,094,000.00
R$ 3,000,000.00
-R$ 50,000.00
R$ 120,000.00
-R$ 2,000.00
R$ 3,068,000.00
R$ 3,000,000.00
-R$ 75,000.00
R$ 120,000.00
-R$ 3,000.00
R$ 3,042,000.00
R$ 11,682,900.00
R$ 11,584,440.00
R$ 11,485,370.00
R$ 970,588.00
R$ 1,067,647.00
R$ 1,174,412.00
R$ 120,000.00
R$ 5,000.00
R$ 92,647.00
R$ 61,765.00
R$ 60,000.00
R$ 5,000.00
R$ 101,912.00
R$ 67,941.00
R$ 0.00
R$ 5,000.00
R$ 112,103.00
R$ 74,735.00
R$ 306,000.00
R$ 30,000.00
R$ 120,000.00
R$ 81,000.00
R$ 36,600.00
R$ 336,000.00
R$ 30,000.00
R$ 120,000.00
R$ 81,000.00
R$ 36,600.00
R$ 369,000.00
R$ 30,000.00
R$ 120,000.00
R$ 81,000.00
R$ 36,600.00
R$ 1,823,600.00
R$ 1,906,100.00
R$ 2,002,850.00
R$ 10,000,000.00
R$ 10,000,000.00
R$ 10,000,000.00
TOTAL DO ATIVO
PASSIVO
CIRCULANTE
FORNECEDORES MP
FORNECEDORES INSTALAES
FORNECEDOR - EMBALAGEM
ICMS A RECOLHER
IPI A RECOLHER
CONTAS A PAGAR
DESPESAS COM VENDAS
DESPESAS ADM
DESP ADM - PESSOAL
PESSOAL DIRETO
RATEIO DOS IND
SUB TOTAL
PATRIMNIO lQ
CAPITAL SOCIAL
PREJUZO
PREJUZO ACUMULADO
SUB TOTAL
TOTAL DO PASSIVO
-R$ 140,700.00
-R$ 140,700.00
-R$ 180,960.00
-R$ 321,660.00
-R$ 195,820.00
-R$ 517,480.00
R$ 9,859,300.00
R$ 9,678,340.00
R$ 9,482,520.00
R$ 11,682,900.00
R$ 11,584,440.00
R$ 11,485,370.00
5) Margem de Contribuio .

MARGEM DE CONTRIBUIO TOTAL DOS PRODUTOS A/B/C
5000 TONELADAS MS
JANEIRO

FEVEREIRO
MARO
TOTAL
1- RECEITA BRUTA
(-) ICMS
(-) IPI
R$ 1,500,000.00 R$ 1,650,000.00 R$ 1,815,000.00 R$ 4,965,000.00

R$ 225,000.00
R$ 247,500.00
R$ 272,250.00
R$ 744,750.00
R$ 150,000.00
R$ 165,000.00
R$ 181,500.00
R$ 496,500.00
2- RECEITA LQ.
R$ 1,125,000.00 R$ 1,237,500.00 R$ 1,361,250.00 R$ 3,723,750.00
3 (-) CUSTOS VARIVEIS

(-) CUSTOS DIRETOS
(-) COMISSES DE VENDAS
(-) ENCARGOS S/ COMISSES
R$ 1,047,100.00 R$ 1,199,860.00 R$ 1,338,470.00 R$ 3,585,430.00

R$ 747,100.00
R$ 869,860.00
R$ 975,470.00 R$ 2,592,430.00
R$ 150,000.00
R$ 165,000.00
R$ 181,500.00
R$ 496,500.00
R$ 150,000.00
R$ 165,000.00
R$ 181,500.00
R$ 496,500.00
4 MARGEM DE CONTRIBUIO (2-3)

5 DESPESAS COMERCIAIS
6 DESPESAS ADM
SERVIO SEM VNCULO EMPREG
PESSOAL
ENCARGOS SOCIAIS S/ PESSOAL
7 CUSTOS FIXOS SEM RELAO COM
VOLUME SE VENDAS/FIXOS
8 RESULTADO FINAL (4-5-6-7)
R$ 77,900.00
R$ 37,640.00
R$ 22,780.00
R$ 138,320.00
R$ 6,000.00
R$ 6,000.00
R$ 6,000.00
R$ 18,000.00
R$ 150,000.00
R$ 30,000.00
R$ 60,000.00
R$ 60,000.00
R$ 150,000.00
R$ 30,000.00
R$ 60,000.00
R$ 60,000.00
R$ 150,000.00
R$ 30,000.00
R$ 60,000.00
R$ 60,000.00
R$ 450,000.00
R$ 90,000.00
R$ 180,000.00
R$ 180,000.00
R$ 62,600.00
R$ 62,600.00
R$ 62,600.00
R$ 187,800.00
-R$ 140,700.00
-R$ 180,960.00
-R$ 195,820.00
-R$ 517,480.00

CUSTO DE FABRICAO DOS 3 PRODUTOS APS RATEIO DOS CI
JANEIRO
4 CUSTOS INDUSTRIAIS

FEVEREIRO
MARO
TOTAL
41 MATERIAL
41.01 MP
41.03 MATERIAL DE EMBALAGEM
SUB TOTAL
R$ 661,100.00
R$ 5,000.00
R$ 666,100.00
R$ 783,860.00
R$ 5,000.00
R$ 788,860.00
42 MO DE OBRA
42.01 SALRIOS
42.02 13 SALRIO
42.05 FRIAS
SUB TOTAL
R$ 40,500.00
R$ 3,645.00
R$ 10,125.00
R$ 3,240.00
R$ 3,645.00
R$ 19,845.00
R$ 81,000.00
R$ 40,500.00
R$ 3,645.00
R$ 10,125.00
R$ 3,240.00
R$ 3,645.00
R$ 19,845.00
R$ 81,000.00
R$ 747,100.00
R$ 869,860.00
TOTAL
R$ 889,470.00 R$ 2,334,430.00
R$ 5,000.00
R$ 15,000.00
R$ 894,470.00 R$ 2,349,430.00
R$ 40,500.00
R$ 3,645.00
R$ 10,125.00
R$ 3,240.00
R$ 3,645.00
R$ 19,845.00
R$ 81,000.00
R$ 121,500.00
R$ 10,935.00
R$ 30,375.00
R$ 9,720.00
R$ 10,935.00
R$ 59,535.00
R$ 243,000.00
R$ 975,470.00 R$ 2,592,430.00

MARGEM DE CONTRIBUIO TOTAL DO PRODUTO A
1500 TONELADAS MS
JANEIRO

FEVEREIRO
MARO
TOTAL
1- RECEITA BRUTA
(-) ICMS
(-) IPI
R$ 450,000.00
R$ 67,500.00
R$ 45,000.00
R$ 495,000.00
R$ 74,250.00
R$ 49,500.00
R$ 544,500.00 R$ 1,489,500.00
R$ 81,675.00
R$ 223,425.00
R$ 54,450.00
R$ 148,950.00
2- RECEITA LQ.
R$ 337,500.00
R$ 371,250.00
R$ 408,375.00 R$ 1,117,125.00

(-) CUSTOS DIRETOS
R$ 316,830.00
R$ 226,830.00
R$ 45,000.00
R$ 45,000.00
R$ 362,658.00
R$ 263,658.00
R$ 49,500.00
R$ 49,500.00
R$ 404,241.00 R$ 1,083,729.00
R$ 295,341.00
R$ 785,829.00
R$ 54,450.00
R$ 148,950.00
R$ 54,450.00
R$ 148,950.00
R$ 20,670.00
R$ 8,592.00
R$ 4,134.00
R$ 33,396.00

CUSTOS DIRETOS - PROD A
JANEIRO

FEVEREIRO
MARO
TOTAL
41 MATERIAL
41.01 MP
SUB TOTAL
R$ 198,330.00
R$ 1,500.00
R$ 199,830.00
R$ 235,158.00
R$ 1,500.00
R$ 236,658.00
R$ 266,841.00
R$ 1,500.00
R$ 268,341.00
R$ 700,329.00
R$ 4,500.00
R$ 704,829.00
42 PESSOAL
42.01 SALRIOS
42.02 13 SALRIO
42.05 FRIAS
SUB TOTAL
R$ 13,500.00
R$ 1,215.00
R$ 3,375.00
R$ 1,080.00
R$ 1,215.00
R$ 6,615.00
R$ 27,000.00
R$ 13,500.00
R$ 1,215.00
R$ 3,375.00
R$ 1,080.00
R$ 1,215.00
R$ 6,615.00
R$ 27,000.00
R$ 13,500.00
R$ 1,215.00
R$ 3,375.00
R$ 1,080.00
R$ 1,215.00
R$ 6,615.00
R$ 27,000.00
R$ 40,500.00
R$ 3,645.00
R$ 10,125.00
R$ 3,240.00
R$ 3,645.00
R$ 19,845.00
R$ 81,000.00
R$ 226,830.00
R$ 263,658.00
R$ 295,341.00
R$ 785,829.00
TOTAL

MARGEM DE CONTRIBUIO TOTAL DO PRODUTO B
1500 TONELADAS MS
JANEIRO

FEVEREIRO
MARO
TOTAL
1- RECEITA BRUTA
(-) ICMS
(-) IPI
R$ 450,000.00
R$ 67,500.00
R$ 45,000.00
R$ 495,000.00
R$ 74,250.00
R$ 49,500.00
R$ 544,500.00 R$ 1,489,500.00
R$ 81,675.00
R$ 223,425.00
R$ 54,450.00
R$ 148,950.00
2- RECEITA LQ.
R$ 337,500.00
R$ 371,250.00
R$ 408,375.00 R$ 1,117,125.00

(-) CUSTOS DIRETOS
R$ 316,830.00
R$ 226,830.00
R$ 45,000.00
R$ 45,000.00
R$ 362,658.00
R$ 263,658.00
R$ 49,500.00
R$ 49,500.00
R$ 404,241.00 R$ 1,083,729.00
R$ 295,341.00
R$ 785,829.00
R$ 54,450.00
R$ 148,950.00
R$ 54,450.00
R$ 148,950.00
R$ 20,670.00
R$ 8,592.00

CUSTOS DIRETOS - PROD B
R$ 4,134.00
R$ 33,396.00
JANEIRO

FEVEREIRO
MARO
TOTAL
41 MATERIAL
41.01 MP
SUB TOTAL
R$ 198,330.00
R$ 1,500.00
R$ 199,830.00
R$ 235,158.00
R$ 1,500.00
R$ 236,658.00
R$ 266,841.00
R$ 1,500.00
R$ 268,341.00
R$ 700,329.00
R$ 4,500.00
R$ 704,829.00
42 PESSOAL
42.01 SALRIOS
42.02 13 SALRIO
42.05 FRIAS
SUB TOTAL
R$ 13,500.00
R$ 1,215.00
R$ 3,375.00
R$ 1,080.00
R$ 1,215.00
R$ 6,615.00
R$ 27,000.00
R$ 13,500.00
R$ 1,215.00
R$ 3,375.00
R$ 1,080.00
R$ 1,215.00
R$ 6,615.00
R$ 27,000.00
R$ 13,500.00
R$ 1,215.00
R$ 3,375.00
R$ 1,080.00
R$ 1,215.00
R$ 6,615.00
R$ 27,000.00
R$ 40,500.00
R$ 3,645.00
R$ 10,125.00
R$ 3,240.00
R$ 3,645.00
R$ 19,845.00
R$ 81,000.00
R$ 226,830.00
R$ 263,658.00
R$ 295,341.00
R$ 785,829.00
TOTAL

MARGEM DE CONTRIBUIO TOTAL DO PRODUTO C
2000 TONELADAS MS
JANEIRO

FEVEREIRO
MARO
TOTAL
1- RECEITA BRUTA
(-) ICMS
(-) IPI
R$ 600,000.00
R$ 90,000.00
R$ 60,000.00
R$ 66,000.00
R$ 99,000.00
R$ 66,000.00
R$ 726,000.00 R$ 1,392,000.00
R$ 108,900.00
R$ 297,900.00
R$ 72,600.00
R$ 198,600.00
2- RECEITA LQ.
R$ 450,000.00
R$ 495,000.00
R$ 544,500.00 R$ 1,489,500.00

(-) CUSTOS DIRETOS
R$ 413,440.00
R$ 293,440.00
R$ 60,000.00
R$ 60,000.00
R$ 474,544.00
R$ 342,544.00
R$ 66,000.00
R$ 66,000.00
R$ 529,988.00 R$ 1,417,972.00
R$ 384,788.00 R$ 1,020,772.00
R$ 72,600.00
R$ 198,600.00
R$ 72,600.00
R$ 198,600.00
R$ 36,560.00
R$ 20,456.00

R$ 14,512.00
R$ 71,528.00
CUSTOS DIRETOS - PROD C
JANEIRO

FEVEREIRO
MARO
TOTAL
41 MATERIAL
41.01 MP
SUB TOTAL
R$ 264,440.00
R$ 2,000.00
R$ 266,440.00
R$ 313,544.00
R$ 2,000.00
R$ 315,544.00
R$ 355,788.00
R$ 2,000.00
R$ 357,788.00
R$ 933,772.00
R$ 6,000.00
R$ 939,772.00
42 PESSOAL
42.01 SALRIOS
42.02 13 SALRIO
42.05 FRIAS
SUB TOTAL
R$ 13,500.00
R$ 1,215.00
R$ 3,375.00
R$ 1,080.00
R$ 1,215.00
R$ 6,615.00
R$ 27,000.00
R$ 13,500.00
R$ 1,215.00
R$ 3,375.00
R$ 1,080.00
R$ 1,215.00
R$ 6,615.00
R$ 27,000.00
R$ 13,500.00
R$ 1,215.00
R$ 3,375.00
R$ 1,080.00
R$ 1,215.00
R$ 6,615.00
R$ 27,000.00
R$ 40,500.00
R$ 3,645.00
R$ 10,125.00
R$ 3,240.00
R$ 3,645.00
R$ 19,845.00
R$ 81,000.00
R$ 293,440.00
R$ 342,544.00
TOTAL
R$ 384,788.00 R$ 1,020,772.00

RECEITA DE VENDAS DA PROD TOTAL
JANEIRO

FEVEREIRO
MARO
TOTAL
5 RECEITAS
51 VENDA BRUTA
VISTA
PRAZO
R$ 1,500,000.00 R$ 1,650,000.00 R$ 1,815,000.00 R$ 4,965,000.00

R$ 900,000.00
R$ 990,000.00 R$ 1,089,000.00 R$ 2,979,000.00
R$ 600,000.00
R$ 660,000.00
R$ 726,000.00 R$ 1,986,000.00
CLCULO DO ICMS (15%)
R$ 225,000.00
R$ 247,500.00
R$ 272,250.00
R$ 744,750.00
CLCULO DO IPI (10%)
R$ 150,000.00
R$ 165,000.00
R$ 181,500.00
R$ 496,500.00

RECEITA DE VENDAS DO PROD A
JANEIRO

FEVEREIRO
MARO
TOTAL
5 RECEITAS
51 VENDA BRUTA
VISTA
PRAZO
R$ 450,000.00
R$ 270,000.00
R$ 180,000.00
R$ 495,000.00
R$ 297,000.00
R$ 198,000.00
R$ 544,500.00 R$ 1,489,500.00
R$ 326,700.00
R$ 893,700.00
R$ 217,800.00
R$ 595,800.00
R$ 67,500.00
R$ 74,250.00
R$ 81,675.00
R$ 223,425.00
CLCULO DO IPI (10%)
R$ 45,000.00
R$ 49,500.00
R$ 54,450.00
R$ 148,950.00
COMISSES SOBRE VENDAS

COMISSES DOS VENDEDORES
ENCARGOS SOBRE COMISSES
R$ 45,000.00
R$ 45,000.00
R$ 49,500.00
R$ 49,500.00
R$ 54,450.00
R$ 54,450.00
R$ 148,950.00
R$ 148,950.00
TOTAL
R$ 90,000.00
R$ 99,000.00
R$ 108,900.00
R$ 297,900.00

RECEITA DE VENDAS DO PROD B
JANEIRO

FEVEREIRO
MARO
TOTAL
5 RECEITAS
51 VENDA BRUTA
VISTA
PRAZO
R$ 450,000.00
R$ 270,000.00
R$ 180,000.00
R$ 495,000.00
R$ 297,000.00
R$ 198,000.00
R$ 544,500.00 R$ 1,489,500.00
R$ 326,700.00
R$ 893,700.00
R$ 217,800.00
R$ 595,800.00
R$ 67,500.00
R$ 74,250.00
R$ 81,675.00
R$ 223,425.00
CLCULO DO IPI (10%)
R$ 45,000.00
R$ 49,500.00
R$ 54,450.00
R$ 148,950.00

R$ 45,000.00
R$ 45,000.00
R$ 49,500.00
R$ 49,500.00
R$ 54,450.00
R$ 54,450.00
R$ 148,950.00
R$ 148,950.00
TOTAL
R$ 90,000.00
R$ 99,000.00
R$ 108,900.00
R$ 297,900.00

RECEITA DE VENDAS DO PROD C
JANEIRO

FEVEREIRO
MARO
TOTAL
5 RECEITAS
51 VENDA BRUTA
VISTA
PRAZO
R$ 600,000.00
R$ 360,000.00
R$ 240,000.00
R$ 660,000.00
R$ 396,000.00
R$ 264,000.00
R$ 90,000.00
R$ 99,000.00
R$ 108,900.00
R$ 297,900.00
CLCULO DO IPI (10%)
R$ 60,000.00
R$ 66,000.00
R$ 72,600.00
R$ 198,600.00

R$ 60,000.00
R$ 60,000.00
R$ 66,000.00
R$ 66,000.00
R$ 72,600.00
R$ 72,600.00
R$ 198,600.00
R$ 198,600.00
R$ 120,000.00
R$ 132,000.00
R$ 145,200.00
R$ 397,200.00
TOTAL
R$ 726,000.00 R$ 1,986,000.00
R$ 435,600.00 R$ 1,191,600.00
R$ 290,400.00
R$ 794,400.00

JANEIRO
3 DESPESAS ADM
31 CUSTO DAS VENDAS
31.01 CPV
SUB TOTAL
32.02 13 SALRIO
32.05 FRIAS
32.07 PUBLICIDADE
32.10 13 SLRIO
32.13 FRIAS

FEVEREIRO
MARO
TOTAL
661100
661100
783860
783860
R$ 150,000.00
R$ 13,500.00
R$ 37,500.00
R$ 12,000.00
R$ 13,500.00
R$ 73,500.00
R$ 3,000.00
R$ 1,500.00
R$ 135.00
R$ 375.00
R$ 120.00
R$ 135.00
R$ 165,000.00
R$ 14,850.00
R$ 41,250.00
R$ 13,200.00
R$ 14,850.00
R$ 80,850.00
R$ 3,000.00
R$ 1,500.00
R$ 135.00
R$ 375.00
R$ 120.00
R$ 135.00
889470 R$ 2,334,430.00
889470 R$ 2,334,430.00
R$ 181,500.00
R$ 16,335.00
R$ 45,375.00
R$ 14,520.00
R$ 16,335.00
R$ 88,935.00
R$ 3,000.00
R$ 1,500.00
R$ 135.00
R$ 375.00
R$ 120.00
R$ 135.00
R$ 496,500.00
R$ 44,685.00
R$ 124,125.00
R$ 39,720.00
R$ 44,685.00
R$ 243,285.00
R$ 9,000.00
R$ 4,500.00
R$ 405.00
R$ 1,125.00
R$ 360.00
R$ 405.00
R$ 735.00
R$ 735.00
R$ 306,000.00
R$ 336,000.00
33 DESPESAS ADM
33.01 HONORRIOS
33.02 ALUGUIS DE ESCRITRIO
33.03 MATERIAL DE ESCRITRIO
33.04 ASSISTNCIA FISCAL JURDICA
33.05 ESCRITRIO
33.06 AUDITORIA E ASS. CONTBIL
R$ 20,000.00
R$ 1,000.00
R$ 1,000.00
R$ 2,000.00
R$ 1,000.00
R$ 5,000.00
R$ 20,000.00
R$ 1,000.00
R$ 1,000.00
R$ 2,000.00
R$ 1,000.00
R$ 5,000.00
R$ 20,000.00
R$ 1,000.00
R$ 1,000.00
R$ 2,000.00
R$ 1,000.00
R$ 5,000.00
R$ 60,000.00
R$ 3,000.00
R$ 3,000.00
R$ 6,000.00
R$ 3,000.00
R$ 15,000.00
SUB TOTAL
R$ 30,000.00
R$ 30,000.00
R$ 30,000.00
R$ 90,000.00
R$ 225,000.00
R$ 150,000.00
R$ 247,500.00
R$ 165,000.00
R$ 272,250.00
R$ 181,500.00
R$ 744,750.00
R$ 496,500.00
R$ 60,000.00
R$ 5,400.00
R$ 15,000.00
R$ 4,800.00
R$ 5,400.00
R$ 29,400.00
R$ 60,000.00
R$ 5,400.00
R$ 15,000.00
R$ 4,800.00
R$ 5,400.00
R$ 29,400.00
R$ 60,000.00
R$ 5,400.00
R$ 15,000.00
R$ 4,800.00
R$ 5,400.00
R$ 29,400.00
R$ 180,000.00
R$ 16,200.00
R$ 45,000.00
R$ 14,400.00
R$ 16,200.00
R$ 88,200.00
SUB TOTAL
R$ 120,000.00
R$ 120,000.00
R$ 120,000.00
R$ 360,000.00
TOTAL
R$ 150,000.00
R$ 150,000.00
R$ 150,000.00
R$ 450,000.00
TOTAL
34 DESPESAS TRIBUTRIAS
34.01 ICMS
34.03 IPI
35 DESPESAS COM PESSOAL
35.01 SALRIO
42.02 13 SALRIO
42.05 FRIAS
TOTAL
R$ 735.00
R$ 2,205.00
R$ 369,000.00 R$ 1,011,000.00
R$ 1,492,100.00 R$ 1,682,360.00 R$ 1,862,220.00 R$ 5,036,680.00

JANEIRO
32.02 13 SALRIO

FEVEREIRO
MARO
TOTAL
R$ 150,000.00
R$ 13,500.00
R$ 37,500.00
R$ 12,000.00
R$ 165,000.00
R$ 14,850.00
R$ 41,250.00
R$ 13,200.00
R$ 181,500.00
R$ 16,335.00
R$ 45,375.00
R$ 14,520.00
R$ 496,500.00
R$ 44,685.00
R$ 124,125.00
R$ 39,720.00
32.05 FRIAS
R$ 13,500.00
R$ 73,500.00
R$ 14,850.00
R$ 80,850.00
R$ 16,335.00
R$ 88,935.00
R$ 44,685.00
R$ 243,285.00
R$ 300,000.00
R$ 330,000.00
R$ 363,000.00
R$ 993,000.00
32.07 PUBLICIDADE
32.10 13 SLRIO
32.13 FRIAS
R$ 3,000.00
R$ 1,500.00
R$ 135.00
R$ 375.00
R$ 120.00
R$ 135.00
R$ 735.00
R$ 3,000.00
R$ 1,500.00
R$ 135.00
R$ 375.00
R$ 120.00
R$ 135.00
R$ 735.00
R$ 3,000.00
R$ 1,500.00
R$ 135.00
R$ 375.00
R$ 120.00
R$ 135.00
R$ 735.00
R$ 9,000.00
R$ 4,500.00
R$ 405.00
R$ 1,125.00
R$ 360.00
R$ 405.00
R$ 2,205.00
SUB TOTAL
R$ 6,000.00
R$ 6,000.00
R$ 6,000.00
R$ 18,000.00
R$ 306,000.00
R$ 336,000.00
SUB TOTAL
TOTAL GERAL
R$ 369,000.00 R$ 1,011,000.00

PRODUO ESTIMADA PARA OS PROD A/B/C
FEVEREIRO
MARO
TOTAL
JANEIRO
PROD A
1500
1650
1815
4965
PROD B
1500
1650
1815
4965
PROD C
2000
2200
2420
6620
TOTAL
5000
5500
6050
16550

CONTROLE DE ESTOQUE
MTODO ADOTADO: CUSTEIO POR ABSORO
AVALIAO: MDIO PONDERADO MVEL
HISTRICO
QUANT. UNIT.
ENTRADA
PREO UNIT.
SADA
TOTAL
QUANT. UNIT.
REC* P/ INCORP CAP

JAN- COMPRAS PREV
JAN- REQUISIOES P/A
JAN- REQUISIOES P/B
JAN- REQUISIES P/ C
FEV- COMPRAS PREV
FEV- REQUISIOES P/A
FEV- REQUISIOES P/B
FEV- REQUISIES P/ C
MAR- COMPRAS PREV
MAR- REQUISIOES P/A
MAR- REQUISIOES P/B
MAR- REQUISIES P/ C
TOTAL
4000
5000
R$ 110.00
R$ 150.00
R$ 440,000.00
R$ 750,000.00
R$ 1,500.00
R$ 1,500.00
R$ 2,000.00
5500
R$ 150.00
R$ 825,000.00
R$ 1,650.00
R$ 1,650.00
R$ 2,200.00
6050
R$ 150.00
R$ 907,500.00
R$ 1,815.00
R$ 1,815.00
R$ 2,420.00
20550
R$ 2,922,500.00
R$ 16,550.00
ESTOQUE
SADA
PREO UNIT. TOTAL
QUANT. UNIT.
SALDO
PREO UNIT.
TOTAL
CPV
R$ 132.22
R$ 132.22
R$ 132.22
R$ 198,330.00
R$ 198,330.00
R$ 264,440.00
R$ 142.52
R$ 142.52
R$ 142.52
R$ 235,158.00
R$ 235,158.00
R$ 313,544.00
R$ 147.02
R$ 147.02
R$ 147.02
R$ 266,841.00
R$ 266,841.00
R$ 355,788.00
R$ 4,000.00
R$ 9,000.00
R$ 7,500.00
R$ 6,000.00
R$ 4,000.00
R$ 9,500.00
R$ 7,850.00
R$ 6,200.00
R$ 4,000.00
R$ 10,050.00
R$ 8,235.00
R$ 6,420.00
R$ 4,000.00
R$ 2,334,430.00
R$ 86,755.00
R$ 110.00
R$ 132.22
R$ 132.22
R$ 132.22
R$ 132.23
R$ 142.52
R$ 142.51
R$ 142.51
R$ 142.51
R$ 147.02
R$ 147.02
R$ 147.02
R$ 147.02
R$ 440,000.00
R$ 1,189,980.00
R$ 991,650.00
R$ 793,320.00
R$ 528,920.00
R$ 1,353,940.00
R$ 1,118,703.50
R$ 883,562.00
R$ 570,040.00
R$ 1,477,551.00
R$ 1,210,709.70
R$ 943,868.40
R$ 588,080.00
6)Calcular Ponto de Equilrio do Oramento de Janeiro de 2001

- Contbil
- Econmico
- Financeiro
R$
1,125,000
1,047,100
Receita Lquida
Custos Variveis
Margem de Contibuio
%
100.00
93.08
77,900
6.92
Dados complementares
R$
1,000
218,600
Preo de venda do Produto

Custos Fixos de Janeiro 01
Soluo
Ponto de Equilbrio Contbil

PEC=
Custos Fixos
Preo de venda - (0,9308 X preo de Venda)
PEC=
218600
R$ 1.000 - (0,9308 X R4 1.000)
PEC=
218600
R$ 1.000 - 930,80
PEC=
R$ 218,600.00
R$ 69.20
3.158,96 produtos
3.158,96 produtos X R$ 1.000 =

R$ 3.158.960,00 (Vendas necessrias para igualar receitas e despesas), como demonstrdo a seguir:
R$
3,158,960.00
2,940,360.00
218,600.00
3.158,96 tons Produtos x R$ 1.000

Custos Variveis
Margem de Contribuio
Cutos Fixos
218,600.00
0
%
100.00
93.08
6.92
6.92
0
Ponto de Equilbrio Econmico

Ultilizando os mesmo dados, acrescentando que os scios desjam um lucro de R$ 30.000 no final de janeiro de 2001
R$
Receita Lquida
Custos Variveis
1,125,000
1,047,100
100.00
93.08
77,900
6.92
Dados Complementares
R$
1,000
218,600
Preo de venda do Produto

Custos Fixos de Janeiro 01
Soluo
Ponto de Equilbrio Econmico
PEE=
Custos Fixos + Lucro desejdado de R$30.000

PEE=
R$ 218.600 + R$ 30.000
R$ 1.000 - (0,9308 X R4 1.000)
PEE=
R$ 248,600
R$ 1.000 - 930,80
PEE=
R$ 248,600.00
R$ 69.20
3,592.49
tons de Produtos
3,542.49 tons de produtos x R$ 1.000=

R$ 3.592,49 (Vendas necessrias para igualar receitas e despesas e pagar o lucro desejado de R$ 30.00)
Assim como comprovado:
R$
3,592,486.00
3,343,886.00
248,600.00

Custos Variveis
Cutos Fixos
248,600.00
0
%
100.00
93.08
6.92
6.92
0
Soluo
Ponto de Equilbrio Financeiro
Utilize os mesmos dados praticados no ponto e equilibri econmico e acrescente a seguinte informao
no ms de janeiro de 2001: Deprecio R$30.000 e Amortizaes R$1.200, Qual o ponto de equilibrio financeiro?
PEF=
Custos Fixos + Lucro desejdao de R$30.000 - 30.000 - 1.200

PEF=
R$ 218.600 + R$ 30.000 - 30.000 - 1.200

R$ 1.000 - (0,9308 X R4 1.000)
PEF=
R$ 217,400.0
R$ 1.000 - 930,80
PEF=
R$ 217,400.0
R$ 69.20
3,141.62
tons de Produtos
3,141.62 tons de produtos x R$ 1.000=

R$ 3.141.620 (Vendas necessrias para igualar receitas e despesas e pagar e obter os reursos financeiros desejados)
Como demonstra a seguir:

Custos Variveis
Cutos Fixos
R$
3,141,620.00
2,924,220.00
217,400.00
217,400.00
0
%
100.00
93.08
6.92
6.92
0
al de janeiro de 2001
$ 30.00)
ormao
uilibrio financeiro?
nanceiros desejados)

Trabalho de Contab. Ger. - Orçamento

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Trabalho de Contab. Ger. - Orçamento

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1) Apurar o custo de fabricao mensal de cada produto A- B - C, considerando-o transferido para Estoques

de Produtos Acabados totalmente vendido dentro de cada ms.

PET -INDSTRIA DE PLSTICO

ESTIMADO - 2001 (PRIMEIRO TRIMESTRE)

PET -INDSTRIA DE PLSTICO

ESTIMADO - 2001 (PRIMEIRO TRIMESTRE)

43.06 DEP DOS EQUIPAMENTOS

PET -INDSTRIA DE PLSTICO

ESTIMADO - 2001 (PRIMEIRO TRIMESTRE)

PET -INDSTRIA DE PLSTICO

ESTIMADO - 2001 (PRIMEIRO TRIMESTRE)

PET -INDSTRIA DE PLSTICO

ESTIMADO - 2001 (PRIMEIRO TRIMESTRE)

PET -INDSTRIA DE PLSTICO

PET -INDSTRIA DE PLSTICO

RATEIO DOS CUSTOS INDIRETOS

PET -INDSTRIA DE PLSTICO

ESTIMADO - 2001 (PRIMEIRO TRIMESTRE)

42.04 CONTRIBUIO FGTS

R$ 809,700.00 R$ 932,460.00 R$ 1,038,070.00

PET -INDSTRIA DE PLSTICO

ESTIMADO - 2001 (PRIMEIRO TRIMESTRE)

PET -INDSTRIA DE PLSTICO

ESTIMADO - 2001 (PRIMEIRO TRIMESTRE)

PET -INDSTRIA DE PLSTICO

ESTIMADO - 2001 (PRIMEIRO TRIMESTRE)

ZADO NA MESMA RELAO PERCENTUAL HAVIDA COM A ESTIMATIVA DA MO-DE-OBRA DORETA

2) Oramento para Demonstrao do resultado.

ESTIMADO - 2001 (PRIMEIRO TRIMESTRE)

R$ 1,500,000.00 R$ 1,650,000.00 R$ 1,815,000.00 R$ 4,965,000.00

3- RECEITA LQUIDA (1-2)

R$ 1,125,000.00 R$ 1,237,500.00 R$ 1,361,250.00 R$ 3,723,750.00

R$ 932,460.00 R$ 1,038,070.00 R$ 2,780,230.00

7- LUCRO (PREJUZO) OPERACIONAL

PET -INDSTRIA DE PLSTICO

ESTIMADO - 2001 (PRIMEIRO TRIMESTRE)

R$ 1,500,000.00 R$ 1,650,000.00 R$ 1,815,000.00 R$ 4,965,000.00

CALCULO DO ICMS (15%)

CALCULO DO IPI (10%)

PET -INDSTRIA DE PLSTICO

ESTIMADO - 2001 (PRIMEIRO TRIMESTRE)

CALCULO DO ICMS (15%)

CALCULO DO IPI (10%)

PET -INDSTRIA DE PLSTICO

ESTIMADO - 2001 (PRIMEIRO TRIMESTRE)

CALCULO DO ICMS (15%)

CALCULO DO IPI (10%)

PET -INDSTRIA DE PLSTICO

ESTIMADO - 2001 (PRIMEIRO TRIMESTRE)

CALCULO DO ICMS (15%)

CALCULO DO IPI (10%)

PET -INDSTRIA DE PLSTICO

ESTIMADO - 2001 (PRIMEIRO TRIMESTRE)

32 DESPESAS COM VENDAS

35 DESPESAS COM PESSOAL

3- TOTAL DE ENTRADAS (1-2)

6- SALDO DE CAIXA (3-4)

PET -INDSTRIA DE PLSTICO

ESTIMADO - 2001 (PRIMEIRO TRIMESTRE)

CRDITO ICMS NAS COMPRAS

CRDITO IPI PELAS COMPRAS

PET -INDSTRIA DE PLSTICO

FICHA DE CONTROLE DE ESTOQUE

4) Oramento do Balano Patrimonial .