'3J DEPlNI,~O

CUstos Indiretos sao os que nao podemos ldeiitificar dlretamente ,com 0.5 pro' :" dutm e nec~~ttilmos de rateios para fuzer a apmprla~ao,

, E rodo' ewto, que nao esta vlnculado d~etMl1.ente ao pr,odutoi, mas ao 'Ploces;o

I, ' '

~ produtivo.

EJemplos:

• aluguel da area ocupada peJa fdbdca (setor produtivQ); t depreda~af) das lilaq_ e ferrarnenrns industfla_~;

i e!lergia: elelrica cOllsumida pel1l1 iabric!l1;

• mao.de·o~ra indtrita ~d~ma.ls funcifinanQ~ da, fabrica); i mll.teriais lndiretos Oubrlficante-sj Itxa~i cola);

• demals ,custoS fabris'.

I"·

i

t .' .. A soma dQ5 CUS~[)S Ilidiretos e chamada de Cusoo~ Indjretos de Pahrlca9ao (C1F) 1 ~'::9~tos Gerais de Pabrica~,o I~GGF) 011 DespesM Indiretas de Fa~rica~ii(J (DIll)" Neste Jj. fl ,vrQj usaremos a tetminol~~a roais COittUiilj que e CUstos .Indiretos de fabrica~Q.

,'("''':'.' i\;;ando,~~'" ',':'-, - ,t..'b"L," 'flPii,M -,c' i,1'" ",;( "'od' .,i .... , tOdl'<,~, Ii~, eustiJs .. sao .. mruid~·

> I(U. ~ ,rnpresa lit TICll ~ ......... i1m lllliCD pr I.Iw! ,V~ "' .•... _... .. . ..•..

:' mdos dltetos em rela~ao a, el-Se produtoinao havendoi porta!ito~ custoS inditetos.

~ .. "' .. '

,

~ '_ ,"

92

3.2 RATEIO DO elF

ilblelo ~ urn artlftdo emprepdQ para, oiwibul\lia dOi ~\!Sr()s, li.ii~jal ~ 0 fatuI ~iQ qual vamos diviillr 0; Clh

as CU!too indireto~) Pitta SCM incorpOl1i.d~ lOS ptQdUtQi, ~bede(em a \IIlIa me· cfinica de apropria~o de umpromso de ralmo.

EXemplo debases uHlb:adu:

I unld_nd~ produ!id~i I hOEU de MOD;

I hOlas de 1110 dlreio dil mAquinas; , valQr (ti!!I~) da MODj

! iliat~ria,·prtma cou!umida;

, ~Qf~ d~e!!1 de sellilO$ Ipmmdos;

I QWH· hora (eMrgie d~!rlca)lu fIJi; t m1 de If rornprlrnidCi;

I Dllm!ilO de funcion!rios.

A esco~a da bas~ lltili~ada del'! m filia em flin1ao do r~C\!_rw i]fll! utili~o Ii! prOOu~nQ.

£i.emplo 1: diro'i'bul~!o nQ V~Dl de$ 5,000 pal~ dOll prodUiili, DUiM empruaa!,: lamen,te tn~~a, a criteria mail a_d~quado t! hot~/in:aqulna!; ~ a MOD foose'Q - lot il\al5lmPOf[ant~, 0 crttedn usado pOlIerta m bol'® d~ MOD ,oU cuslh da MOD. Vol~ landQ ao nWSQ 'exemplI), VaI!lO$ supor qUij 0 prodUiQ A ~O~~QI!I~ J.8® ,lVm4quiQa, e 0 produ(o B 700 IVmuquiJl!i, 0 !a~io flc!1i~ mil!!:

TMa de AbsQt~o do! C1Fs" ~ilor dos elF! • $ s;~ ~ 12 PC! ho~:

, . .. Criteria de Rattio I.Boo 700 b --

PriiduroA " S 2! 1;800 h "- S 3.600 de CIP

Produ!Q B = $ 2 ~ 700 b = $ l,ilOO dr. CIF

Nero. simpl~ 0 ra[elo U t~o sliliples; cmlelD ~mpmn3 quo (abdcaDl ~ID~ p1Ql!1: [0$, os qu[_~ $offwi vanu flm de prpcessrunento, !~fiaO n~o que p.uscrn. Pi'! d(p~entos dlfetell_te~. N~iS~ mo, ~' nec~ssMio fazer aratelo aosdepartrunenlQi , depa~, abS P[QdYl~.

3.3 :DBPARTAMENTAUZAqAo

C-onsiste tm dMdtr a fabd~a em segmental, ~1i!!ii! departamentos, a~ q!lill llo dsbitodos rados os tUllOs d~ pl'OaU~§O ncl!!.! i!!~mdQi.

NQnn~tnle; a empresa M!6 ~vjdidn ern DfpartM1WIOS; s~a~lm\Ul'a lonn~. [&prC$Cntnda palo Olgllrrogrnma.1

MrOSll'D!II£TOS

93

Departamenlil e' a unidade minima admin~trativa na qual sempre edse urn res1l"lDsavel.

A labrl(a e de~a"rtamental~ada em dois grande! grupos:

• departamel1tos produtivos • sao os depattamentos qlle promovem aI· gum tipo de modificaliio sobre 0 produto. Elem,plo: departamemo de cone, depmamontode COltUili, departamento de acabamenlO, prensa!, usina~elll>

(RITiKIOS DI RAnlO DO! Of
(IF Camllii 01 _.Jlltltm II~fio WI CilflrIDs de 211M pIG oi DepNeilil
Deptrtllllfll
~~OI ~lodOll~illlOm 0 .~~ ~u IOOnm, 00mp~: jllqOtvi~U,
~UllII\ 1,100(&, 1f!II101, t.IQj r,IOl elm·
~op~~,
~umi~OOHlibrkD, All!! OOJ~lcj nllnelO ~ I~~~ de ~L
Io!laI teni i!«'~Qrlo ill 111m rildlitli Ii reIiMs a iumllO II el1l~egalOl, normjrMquino Ilo~alMOOI
(an~~~ dt U!!OI» ou ~MiIIlr.~I!Ib/MOD.
II1ItrdIMIIII9. MmriGI Drilo.
1M~~,ollilrllll. !umuo Ii Mlpr~, \o(os k.~v'IWO.
AinClII~Io. (UIlmlo!rnmllit
Moo~i~io IIiS nNqUiOOl. Hal~/m~~ ~abaII.Jal.
OAloIIIIIiit((~, ~1~~iIIIia_llol NUIIIIIO~~I~OI.
1III11~.
lne~o~l~a I hflKwaloMlmli® Urna indUstria fabrlcou; no m!l de feverelro, 36.000 unidades de detenninado produto e obteve as seguimes informa~s:

CUStOs Fflos Mao-de·Obra Dieets M~o·de-Obra!ndlteti) Matena·Prima

$ 90.000,00 $ 54.000,00 $ 9.000,00 $ 99.000,00

Se a empresa dveise ploduzido 45.000 unMade! d~sse produto, no mesmo mel, com al mesmas iIlst.1la~oes e com a mesma Mao-de·Obra Illdire~, oonsidmando a CUl· to Varlavel f 0 CUstQ Flxo, caIcuJe 0 CUSIO pot linidade produlida.

94

SOLV~O

Id~Wi~,prt!lla 3MOO un[d~de! • $ '9'9,000,00 ~5.000 utildades • X

X II $ 123,,1SMO

MiO-d~·ObJB, DiI\11'!J 96.000 ~1l1dMle5 • $ $4,OOO'iflO 45.000 l)niQa~es • X

X = $ 6i.500,oo

Mii>il~·Oh!~ Oirela M~~~.~~

Cu~to! Fum MaiHIG·ObrR lti.dhtt~ CIlitO 'rornl

S 61.500,O~ ~ 12~J5~,OOI $ 90,OOO,(lIJi $ 9,,000,00 $ 2,90,2001,00

i ~il]i~i!iltO$ de semiO~ • $lo 'os de~l!ffiun~l(js por 'ornde !laO patS~.!ll es pfodutoj, n.a mm.ona do.! tOO!.. Suaa fui'i~fIiI$ sall'N,i~al!t~1e p,~, leiiIi iCIVi~~ OOS dernaJl· ~"epartame!1l\!i prOdii.ti~i. ~plo!; ManutenliBoJ AJIIKlI~rtr~oo, [jmpCt~. ElIptdt~~o, AUmlntnr!!;ijlW Gei'ill dB. IMbdi:l1.

0$ depimiletlj,os ~rodlltl~! rem sell! G1!!tl)S apropri~dQs dijetam~{e B(}s produ· 101', JlliilcS o!~artsllltJ'ltos deieMIjQ$ n4ll podelll ~iOprlilIleus CUStOS ddret~rnemle ~Q! P!~\!iQJ, J~ 'q~e eSI~, !l~ mn~. ~liS ~!; liao P~18m ~., cl~.partmiltiltos de !:eM~, No rnlilliw, roJllO tSfoU depa~ros Pl~!iaJlJ ~rn~Q~ ailS ·d"~1!l8~J dGwtii II~ reus CIIsoo!trilnslerirloo: pill'd os depMlamemoo ,que re~bem ~ !m191!, e dep0i5 (lj cu~tQ~ ~ess~ dep~liamen!os "sao aproiirlados &os ProdUID$,

A tabl'l~a ~~ij I~vjd~a ~ .~~ ,d~pa.ci.!;menws (Qgf.'li~meDto d~ !~iVI~jj: .~ dfpaf tBi!lr,JljO' prj)~ijti!'li'l e '8m· qij~iJl) ~~Wi fffi;jll~t~l\Ij~Q, ~lmQ~~~ja1ioJ ~ns~ ~ u;lna. g~l,~a.!»,I)i,M do~p.TC!!lutlJl;J dJ ,e ~~~·lemQs~'IJl~j~I~.i CIlI~:tiii ti:d~ i~tof~

Ge~rlcla i~rG~ ,~ u~ao

~iam!f~~(l AIID~;tB.&ado ~Ml\!~ Usi!!~~m

.~2.400 ~ 00[1 .~ ~,;l,OO ,:E 2.,£00

~ rn~te~o dei~rm~mll: ~IM oidem ,de d~tl"lllyI¢Q d~ MtMJ iia .. ~~ ID d~8it:3. melilO' .~~! - .i~1i3 ~11itb't !clili oc(t~ m~~~0hhum tmID; d~~m;; ~ i1e~~j6-,1~ge' !eml!~ ij iiij~f\Q d"E !~~ ~.~ C1ito~, BlIi nQW eI8!t!plb, ~(tll\e'imJ1\1)s ii. t\li~fl~ OO!lOO da. ~da Geial ~~ M ou.irol d~raniili~Dl'OO de. r~rm[ Jiua!t 01] 511ja; 2~% ~~ cad~ ~m.

[) ~roxlmo: d~~~~~!llt~~ a !'a.l~r ~e[.!;j ~t~ s~d a rr-!aOUJt~0, I,MlTil~~ dt)t ~lii>I~O$ad.t! ~iii. ,C(ld~. d~~i'mrrumlO,

H1it~ Irab~1!idas,.da m!m~(en~~a' ~rn ,~~tiQS 4~~I~.l!\~fIi,l:

AJmOl~rif~~. 2~~ h

Pre!!!as 30© h

!Js\nageJli ~o~ h

Ng;DtllWI'~ ~~iii OOiiiS milialh~~parn~ GerecdEl G~IB~JtI8~ 5rnm ~. n01ada.$,. j!(J~J ~ rn.fM! .~ a ,G~~tfu Gml~ .eJj I~d~ de rnk<I.OOI'aEll~nt~ setli CJ.iSloi pm ~ttllIJmW1~~(i e e~fu pal'a a Ge~cla~el'~ e, tI\Ilm, ~~i\i[j(jiilil.

a AljjjoXi1'lf[do!~tel~ ;elu 'ClJM~S em fUn~~ d" va~br d~ lIiilttm {OMifilltlA em c~d.1 depWm)llemo~ucl'ij:

M~~ria,pMm~' OO!l!:(pniq3 :rw depllJ1t~lJ]en!~ ,de pl'ms 5 80,600

MD~M'f!'im~ ~gi~~ itO d~.rt~me!!!Q I~u!irra.~m '$ '20;000

01 [~N da~ d~p~tt<11ll~DkiS produdmll!~ rai~Bd~~,m ~rqdu.tQ~ ,em fu~~[ll das ~owtfiMlii~r

Plliiiiil lIi~!~
~o~~uA ~~~ i~~
'~~IB :~i~~ 100 I 0_ M~!tIi Abar~ i'"-M~ Ui. Ttt~
~1 rii.
I
(If UOO HOO ,100 11~~ i,m' m~~
1 ~,~rtoo~ (iitgl Il,~l ~ :~ ~ 'jIG _,
- ~J~~ ~ ffi.l~ U!~ !:~!~, 'IU~~I
I'M.~ ~ ,~ ~ ~ j,m -
_ _ UiO U~!, till moo,
~.~1!1~~ _ _ UIJ !ill. Jll -
lptgl.,~j, - 7,~11 ~1!i1 11iOO
,I !Iolu~ ~ :~~i! urJ, l&M
r~~' iOOl, HI! !l5!~
, ' I lW~g ~ ~~ GerBf:

~ 1.000 i 4 (~5% para ~~d~ dep.Cilro) = ; 150

2 Ratl!lo d 1<1' ,;'_~~'" . . -- - -__I~III1an:~, ...... "r"'"

U400+~ 2~, " ,

_, -, ' ' .. :: U16S f!1)] h~rli

20{).h + ~OO,b,~, SOO ,h

Mm~xruifa40 = $ US, ~ ,200 b ::'~ 530

Pren~~~ = $ 2,6~ ~'30Qh II i 795

U~!na3~m " !U~j, i\ 5Q,0 b OJ S, 1,32.5

Pteil!~ ::: $ O!~ ISS x ~ 80,000 ,= $ U(i4

U~n~gtJll = $ 6i~ ISS' ): ~ 20,~OO = $ ~i6,

S&,:N~+ '$ 2.50 t $ 7~S ·d 1.2£4 II! ~ Nl2 "1,'

250ht500h LIIJ __ .p;;l!Jima

rWduto A = ~, I ~mz n 25~' h II $ ~5~

,~dUi~ ,8 " $ iO,Oll ~ ~o h I!! $ 5.006

Udnagl!m:

.ProdtlIO' A ii j 11,1275, )( W~ h ~. $ U73 Piodilto ~. a $ i1,727S ~ SUO h = $ 3.5lS

A d~finl~ii~ g(tS erltenol Ge fa~jQs ,eamltlaJia e dG~de da p~ssoo ·q,u:e !jj·ta I\:x~ruiG-Qs. A uil1iza~aa de crMtlos djf~leiitts .pilde levill: ~ r~iilti.dQj difeftUl:I.P~,

t importajl~e 1tmhra:r q\le os: rate[os Sao reiros ~pei1~j pam. il.S crFs, fIilis ~~ 6 De~~d!io !aroar:Mrl e MOD, viSlt} qiJ~ sao !dt...titi1i~~(lS dllttBlMflte cem os !NOdilOOS.

Ceotr~l' dt di$t~ e .Q un:~ade fJi1nilll~ de acumula~Ao d~ i;\lS{1)S, @ID~l~, nao !ell a~OO55irism~nte \I1!l91 ~IDMl ad_trativii, ~lO ro lX(II'telldol quando ~~ ~oi!lel. d~. rom 0 ~r6prio, Oepat'W!!ijllo"

E ijjfi iirtif\ciQ 11!<ldo p~~ ~ntabilidade q~d~ ela. QUilt aClIliIUlda1 CIJm:1$ dt fur. rlla diferente dt oomQ e f~lta ~ ,deprutliiJentruJzfi~au do!. emprE.iQ. Um {~!itro ~ fliill'Ol fOOe colood~ ,oom urn ,~epanamem(): ~OO~ ,ooMiltlJit-s~ ga SOOiU Q.e do~ Oil !I!~s de~rtamcm~, (11,] pod~ nsve[ mal! de \lID centre de C~ftO~ ,em umd~pmam~liro.

as ()bj~tivo! d.1 depaJi!lll\til.tdi~[) d09 tllS[O$ e (I me!Mr c~lItrole' dO!Cll~t~ e n d~mlla¢il ma:ll predy ~~ cuttO do! prodii.tIlS.

3 .. 5 PUDITERMlNA<;AO 00'$ CUSTOS INDIRETOS DE, !ABRlCAqAO"

Ate agora, foram di9Mido.s a cl~ltl.~a~ao, Q agrupgiiil~lIro e a atrib\!t~i~ dIi.! Cus~. '~di1eiMde FQbl~CiJ:~ltJ ,deUvG:l; lno .e,. realrtttm!~ inoorrtd~, A dl!flbtli~~ ~ C1Fs d~s Oep_tEitoo de ~rodll~a~ e d~ lle.~ameJ:l!il! d.e Seri~ a.os Poodutll$ !tone OQ e~eniIDel!ro 00, periooo,

Se qi.!l~lTl\O! U!W\ ~l\oo!itp~_n!lamellro do c.usoo d~ ta~a produt(li ,dllrame ~ rne!, !efl!!l\O.l oocisaios aeltim~r QS Clf~, ~(Irqut 05 !ilJ.500,s !Jjdhtt~ dep;marn,!!ltWs t_. l~ I~~Q 1mill2cidQS .~.~i ® ~!lt'en:am'il.a~ do ptrlodQ, ws!m comQ as qu~g,tid~A-l' de prodllt\lS ~!e!1vam~[!te ela'b(l~das, A1~~ CIrs mil ~mm IittllQ!!!I.ememm dti!~t! (I ~~odQ ,. FmH, C(ll~tivWMM1!~!l¢(j ~ il ~.mbelli pod.e haver ll[[lij Qscfla~~o no \'{\!u~. de pMdu,io.

9B

A iw predereIDliTIads if obrlda e.fd!ll~J)~ .. ~ preri,un~llt( Uj cwtQi de UJIl perlo. do, ~mo O!i"t'i,d!h~~.EIi eill. ni~j~ de O~~BOJ li\~es5arlo e!~~i(e.c~i 00 ~~'~! , I oper.t~~o ern :t't~~~ ~Q5; qg)l,~os ru!ro! Indlreto! ~ rab[icB~1i devcm SfJ pre~etemtl. i ~4~, ~

[lse 'nllrei de ativjdedc.i 6 exple8S0 ,em temlOSdB UHf lildtce (hIMOD QIl hiM!)), I o.to.TlIJ utttJ[a~() d~ Cll~t()S !ndJre~,de RBlmea~Bo C GlJel~ado !;I!!rei4\so a esse ~

m\r~ J

.~ tlln, ptMetefi!llnooi1 do CW, q~li !~(d wadi PM1 apHw [I! elFl aU! prodillwl cl~oo~aQ~s, e ,®tid3 'tiivldlll,drHe 00 ClI$tW ~tim~,dli5.€m !!liBi'illi'ao nflrel es~lmarlf! Q:I5' ~~6Cl.

A Riedi~ qll! ~oom!r ill piOOu~ ~~ 8 ,talE ,&I m ~CILl3PU(~d4 ~ ~rOOu~o,

dMCO origem so C!FA (c(J$tos liffifrei,os de fa.br:ica~8!i ApUtlIdos), J

l

·1

ro rnID ),(',fii ~pJ1redQ -'I ~B1j~lIa¢~ V~~G deifaro!ilv~

QU, Qij!

~~I ~l! m lal lai m I xdl

I

IPA

'CIF ~<lJ, ~ m ilp~dQ-t S\iP~m~~ \urla~ao Ilivor,l~l

3,5.2 Contab11iza~o dosCrFs ap:llcados

~~!ij XIX !() ~ihu

~
,bJ"~iIi~ (rV Ylrillio QIi I
=r= idw. ijlJ:n mM
IiI ),11 w, "m~il ~) OJ.. CIl$IM MiC! ~p1iro~ll! .stio c~lltabili2ad~ a d~biifr ~e ~utoo ~ ;

p!1lC$!0~ e ~ C!edjt~ ~.i oo;nU elF ~pt~do. .

b)' Qs prnJ~~o~, ~o ~rtm fo:trl~Btadii5~ tao fM~ferldo~ pAri C!51!S~e! 1ft

prodltro~ iirab~d!)l. '~

~, o~ prQduto5 aeabadf)s '~Q v~tlidM ~, Il:ilmfetiuw' ~ I) CP\~

d) en msroS mdlr~ro~ ere.rlws ou re~ lio ~I~bili!ad(!! s debIto d~ iQJ'b ern: (ill ei~vg ou CIl~1) e. a ~dUo d~ ClJnl~~ ~~ l1Xi~bJlida~.ei.

~INIIlm'C:I

ell A CQiI[a eiF aphca& ~ ~!l~lrada na ooiitil V~~Q elF. o A tcnta aF !Ieal ~ encenMa 00 (l()nUi V~~(1 err.

g.) A CQllta Varia,lio CJ~ t eJl.~jJadii DaB OO!ltB~ de prOdlttoi tlii prQ~$Qi pro, ~OIo! ~~batJ~ e epy,

A ~e!~ l~l~Jctv~ aQ$ pro!lI1~Oi Gili e&loq,lle. ~eveJi ~ U'iiMftmlB para e ad.i'Il<, e a f41!cel~ rebc,\fa a~ produoo~ jii Ij~~ devu! ~ (taIlsftrlda pjli .~~~~ (CU!IDs dill: PtDd\li~S Ve~.dldo~ - CP\O,

:8J.1:mp!(I:

Prevbio:'

lfuras/m~quln~i previ~a~; 'lO,000 IVma~l!tn_a GJlls 'WI~ p.rwt$lo! S .2,500

Taxa de ~pllca~~} nOB CIFS I' ~ 2.500110.000 h/rlliIqiiUi'w. III! $ O.2SIb!lllaqu~

Old.os Real!l:

HQm! real!: 9,&m Wiil~qiljfl~ ClFi ret!ls: $ MIJ~

Vendas: 70% ~j)s prlidu!()$ ~taba~Ol M<l[~,l'!ru.rllri:IIl:$UI)l) Mao-de-ribm dl!ittB: S 4.000

T~~. ~ prodll~io fai i!Iljciad~ e a~~bada fiO, p~rlOO[I,

Os IJIis ilplJ~dO!i ~Q peoodo filram = 9.6@o hllni.II:l1a~n~ [reMl K o~ 2S;'h.m :: MOO (CIFs d~bitados ~ miltli l'todl1t~ em PfO~esiO),

V~j~ns B CDnlibili~~a~ dQ! dooll$ antl:dl)~l; pol' m~.o de !'IIZOllet~5;

I~P ~h~1 aF,!ltllYM bj.
mUOO UOO~1 l~lHlIl~ U~l'!11
mUI I!ooom
mt~~ ),(I)l(I)
IMOO IHOOHi mUij~I WII) 1!.~ YW!R ,iIH Qh !fA OV

IIIW i,~oom (lliHOO UIOll) [mlll

(fJl~

100 til !ill811 '.1 001

t~

lO~

1. Apro'pria~ do Mawial DIfi.lD:.~ p'ilXluiAo,

2. Apropri[~ d3 M.i~-!W·!l~m nir~~ ~ Prod~8o,

3. AFoprt~\ll.~ do ClF .aptocaM l prooul.l.o,

4. Tt-ln!rJ~~.'Ia_ due prod'~~oo ~O'll!pj~!mdw jilln. il ~t"'91l~ d~ proJ.lltO~ ~t~

~~~w, .

5, Wf~ncl~ ~M prOO1!to£vellaMos pm. ~ C[IV.

6" con~alWi~¢1i dDS CIF~ efe:d~$.

l. En~rralli~noo ds. c(mea elF &pli.mdo e trsnsfer.bda pua a ~Olrta V8n~ ~,~(j e!F.

e.. E[l~em\1fi~nto dil ,COl\l:O!. ClF real. ~tIE~5rerenciB p~r~.~ wma Va[la~ m. ~. !rl\D.lieI!nclUldQsald(l devedcr dm. cunte Varill~Q err pa~ as (QJr..~sEPA ~(PV.

OOtrlbuJ~iio ~ \1:ni.3.~~ dD elF de. $ 000.000;

JOl4 pm Poocl~ .~paba~os c $ 130.00\) (aFs ~libapU~d~1 ' ll"plieaJiosa lIltl\()s)

PRODLBMAS

~1II,(ltIIl. MO~
h,"hA ~ lOO 1,100
fI.!_'· ~ JOO I )I~·
T~d ~!M ~!@ ~~ E.iii Uliia empresa IndlfSmal, 0 ·tIi!P~~M'9MQ de nianltten~o lraltaltlOll,BOO ~i ieVe aa~to5 reglstra~s ~e $ 510,000.

~aii!llail~all - Horaa h,ab~lm. p'aJa QS ~eg~lrne~ d~p:artarMnlQ:§:

Prellsa: 20~ h
USlitag~ii1 400 h
T6tal -800 ~ WI

~ em wma ,efllp ~8~ InalJ!!tIru, cs C~~ 'de rlll![lule~o ~o i'§i~dot! pa!~ ~ Oe;lilros de C!.I$ios de ProdUQio, Atmoxatil8Jj{l e PlM~latlltii'dQ e Conlfule d(} ~!Qdu91o lp!ql(lrCI()D~lmen~ S$ nQfl'le trallihalias para ilS~S ~nkQS:

, , '

'yo botaa ~mdU¢o

20 hQra5 Almil;(arl~arla

SO ho~ PlatlQj~e-!1(~ Ii C¢lllfOlij Ge PiOO~o (PCP)

o wta[ Ue G~~lOS de marlUj~n~Cl e ~e $ 6.500,000 no porfoolJ, iJlJal,o valor

r~t~ada par~ G PCM '

~ Uma e.rn~reaa ~ooLlSI!Ia! !:0m cmco d~~rtani~.n~os, Ir~S ~liliW~ ,~ gci5 de siN!· ros, lJj6 IiPI!Jsenlam lis segulniea ,~alt\lS flO ~rieoo:

-
M""IIIMII P'iIfi ~.,
MiI~.,m. IJi~,~OO ~Il~ ~!~
1l1li1'.' ~ll,OO~ Ul~,100 ilO,m
." . ,.
~'" !II!!I!!lYoI 'm uoo ~OO •• (M 'towiltli,. Qij~
M~I!!lIl1 !!O,~ m,iij~
M~I I!~;~,~ lW,Oii
lMiMi'iiildoJ I.~~ I!~ A energl~ ol6tJlca' Q ral~~ ~Frllun93il do~ kWn tol\Sumj(i~~ 'emQU $ U5IJ.OOO',

03 w~tllS dos tItl.~RI¢~ da sClVI~os I~~~rn s~r ra\ea.doa somente !IilS, gepa_nros d9 P~I.l9~, da ee,g~lntill klIma~

I

t niIInLl(en~ em fu~o ctO$ KI'Im ~~ni~OO etiI ~a dep~rta:F1ienw pr'Qdu111'Q; ! cgnlraia '~e '((\i~iQal1esrn' '~~o dQ va.:W da mi~obt,a, dl~. de mJa de· ~namaiiful.

1 !'l I . C' $400

; !late 0 do .. IF = ~ ; 0,50

~WO

~a~iQ dO OIF' [0S prooutos:

Proollto A: O,~ ~$ 300 = $ 15\l

Ploduio B; O,6lJ ~ $ 500 ;;: $ 250

$400

Prtd!Mi II .liIiiII M® ~I Sola
....... '"
A ~»l ! ~.~~ !m ~ 4~
, HOl HM H~~ S lID
'r~ HOO uw ~ ~oo n~ 2. r; ....... $51~,QOO $~.'~-ii·l.,. r1aL"l!~ ~ "'---:I! . rol.lJ;llI

600 h

IA~JeiG ao departatl1@nlo proau1i\l'Jj:

- PI~Ma ~ 8m ~ 2110 h ;; $ I ~~OOO

- U~in~em $ s&Jirn ~ 400' h = $ MMOO

$ 510,mn

.-nl MI_rn

~nl~

&»l!Q9!I1I 1\cIij~~io ~OIe~~u~j'aM

(IJ.lM IOl:dUM~ 1.1OOxn~

~OOdMM.1!l m~)() 1lM.iI!! JM ~. ) li~Jlil11 i,~

~~ . ~ 1~,~ ~ !~ll~O ~ loo.oon ~ 4$ll.~ Hoo.~~ ~M~~

1M

J'Mlir U[OOi'

~ ~Iij,~

(nIh'~~ ~II' IW~I

liG,ijOO ,,~,OOO g !ca,~

Rattlo das,Cu$.l~s I:Ia manUI'6I1it~~ com b~,i'I~ KWIi COO5~ M1cada ~p.a~.am~nlo p~'{~:

RaI~(I!! ~ ;;SI4~~Wn

2,~OO'kYil11 '

~!!!I!tM. ~M CoIlinWIi Rqltil
'~!Di too lro,~~~
lihu 1,1 ~~OO
:&ttfiif4gam jJ ~
Ti!l~ 'I.~OO i!~,OO~ RaijiQ dos Custos do Iconlr~1i de qu~lida~el com bas~ M valor da roatl"de'OIlii, direta da ca!lil dQjl~iMF@ prOduUvo:

y,," % ,R~,
~1]I1 :!10,1I ~t7!D!,ni llMOO
~fflUfI1 ~~jUi~ WI~I!1' 5U,00Il
~~'1!1 M t(m~~ U
tiI,~~~ 11~~,(I U (UIIU MfllqtII

Nr U~~,OO~

MO~ ~.oo~

fIIIfI~ III ltD ~.IW

D~ nlQiM~nD i~O,oo)

I,~~I; ~ 11'~!Mti

_Ql.DI~UC: ~

:U~~',~OO

Piiilii'l w.~

41O.0~~ 51~@

1.ii~,~ !M,1m

JiU,~ lOO,~~

41i,ijOO I!~,~M

jru~ m,~~1

MldO~ I."G,CiJ)

,; ~~ara a,pft)~ri8!i' OOfi,alamEf1!e ®@ 'OUSlOS ~nU1m1rJS d9 ~at~~fJ ~ n~ssili~~: a.! )oonhe~~ .a ~u~n~d~~ d& produws'elaOO!ad~i

b.! .~. gUQiltlrtC~ {,is p~OOtlllm 801 proc~ ,e ,s!ab(f'Jaaoo;;

G, ~ } e~liJJ~!e~~! ~Iguriia mla~io laa~~al ~~trHlijsj e o~ proo~los em ~Iabfi.

~~;

a. ( } ~~~!TI1[~~r~: w~e.~· dos ICU~Q ilrMiiirelb'~ db nJi~~;

e,! , ~Dn~~r·~ C~~a ~iidire~fiS ~. F,~hntf!9a'O ~i~lf!B ~~'8iO perrQdo,

2, Na~r{l)flsc'ki' doe Ou~td$l~di~S de F~tinCa~o; ,~ ~nitiO prr;o~dirn~n~ ~uo ,*,la

Ii'1Qemi:~ ~: .

~"I ) ~. d~ volumm dt) pt'iJdu,o;

b. I: ) ~r_] doo :dtlsjti~ 1~i:U~w~ de F~~ria~i] V~iaWl~! ,~~~rtir d'~~nall·

ee doe, 'C~Ws ~j~ 'R[~@~ de faoM~@; .

o. i[ J ~t,a~o ~ 'G~jla~ li\Di~S~~ ~ ~~b~~D v~tij~ia" a _ M ~~.

sao d~ VJfiimii~ de pi~u~o;' .

d,~' } ~g~ ~oo ClISW$ I~~~~, de ~ab~ca~~ Flxas ~~a QI ~e~ooQ; ~., ~ } ~fa~i~ d~ v~u~ de' l/$OO@~II

l Um3 eFiipr8~ pF@d~~i~, M ii:!ie~imO j)9nooo'.10D unidIDtle6 d~ ~ ~J~bt~'A! ~o lunidar;l;e5 de ~m; p~w~o 18 III ~M 'unllJadas(!g'urri .PfO~Uji] C. "C\j~~lderan& ~ j 7'&i'~ffi~ ae,~~a' ilfidi~l~ 9 ~we, 0S CUSlpg diUlws ~nl~OOS ~,mili~~~s·prlrn~ ~ram, ros~cH~~~~t9, $1 j,~~; $ Q,,9~ e $ ~Ieo '~i es 0usWS unM~0S ~ rnAQ.a~· 9b~ df:~~ ~ ~~~Ol $, O;3~ ~$ ;~~~ 0 ~uafQ fjnal ~~ret~ lIn~Mo I~~ ~a\1~ p_ P'~~groij~~ ~ iG~ ~lr6t(j loiaJ de ~ ~JOdutO, ~~rt respe~~te:

~~ \ i ~ Sg,00;$ eUJ; S ~!?~i

. ,

bl i() $ ~~P.OO~ JS ~~,OO:$' (2§5~OO

c, ~ ) ~. U6; $ ~IOO: SM4;

g, \ ~ $ O,q~; ~ 0,00; $ UI;

s, ( J $ 5U~;$ SMm: $ ~3i?~

t Q e~1I81 ne pMu!~ em ~I~~Q' 8 oom,o~sttJ ttUe~s; .~~ ( ) ~9 V~nd~i p.@~~, a~ils laflilbtJdM,~a~ wrldrd~!

~; ( ) de: re,nM!~~Uej apos ~badDS, )l.ia~~nda, t~u~FA8f1ii IQlU[h~

'c· ( ) $emi~l~cs,;' PG1qU~i ~~~~anrQ ~ua eel~[Jef1il e de m,0nor ,gu,~11 .~ d~ pfCdil- J

tD~ ,aeeilMdDe ,glM: menOE '~nta.nfll: ~

d, ~ ) ,~. reJ1da;

I~I t I dereoos[ifjD aLiJfiirus'[CB. ll®hlUe ~ ilitiDam se~ vaOOi~fis. 11\98 'mm ~

5. El1i uFrl1J !r!d~'tIial Qi e~8to kldlteto e: rnF

All.iGu91

~r811aJ In~I~~o

MOl

S8gur~s

En~Ia, eti,IMa, ltlepr0tiilltAo m!qlMa'9

$ 3.000 $ 2.5C~)i if' 8~M

lJ! I~W

$ l.~O $ ~OQ ~ HOO

& 20,000

~- T"~6k ,MP MODI I iitQi,MOD
I tJU~DI ,S lWlU SUI t{Iij ~I
I IWI S 1.0001 ;~tooO lin
tlld!, :j~iOOQ I' S ~lM~ SUOO Uij~~ Qual 0 vsl~ 00$ GIFs, ~tead.b~ a~ PrOOutos A ,ij 81 lJ,~r~(i'G~ 0 ,cus~ p~" !ll~llo, ~FrlO cril.eri~ Idi Ifat~l~

,a, It } $1 O.D00 181 S ~O,OOOI

b. I ) $110,.686 'e $ US3; ~ { ) :~ '1Iz;ooO e $ 8.000;: d ( )1',1U3h,$UG&; ad 'j $ 15.000 '~I$, ~.OOO'.

e;, OlI1~~Qrai1~Q e ~uar1ro ,ai!J:al~o! eakulo ,~ ciJ~t(J~ Indlreoos lell[lS c~~ urMtMoo dIls pr'Od,ut~ AI e e C'I IQspeGti~menle:

II 9S c~tos ~I mi~o('Jbf.a di~15, fomm apiopna<lQ~ 00!lil1 b~BI !iii '~llif!mlld~rJj dl liildades pfGdlj~lth!i~

II 0; Ili~tta 1rKftre'l\S btam ~,lnn oaJe' ri~ looi(l tilrGtD' ~I de 'taro pmtllb~

I~IM ~I"F Pro!lm, ~I! ~'.~I"~ 'li4
~1~lijlima lrm~ m~ Ii))
W,dlw.rela ~i~500
:*al~
(lIilnllkl[~fu~, ~~U7j
'~gli !
~~ I U~ 17~ 3;~ 7~!o
...... ~,( I ~S!ii$ ~i\rlifetoa~' $43,m',I'1',f96.3 14, H, ~j ZM~U5 Guelb ~Mari¢: U~245:~3; $ il55,14., S 1..100,38:

b. ( I 0l!91.00 irllfirewa: $ ,B2.85MO, S 8U~f,jO, $ 92,627~~ ClJRltlll1if8rio: $, .2'.55@,M, $ U2ts3, $ I ,02frJ~;

I), ( ) cnsioo Indlrelos: S j 1&.20Jl5. $ 78,a02,SO, $ 65"Sfi8,'5 ~US1oWlllM~: 3 4,6~~~, $ 1;519;76,. $ n~;m~

dl,( ) CU$\~t ~~rel~: $ 231.000,00, 124U5QIOI!,.$ ·~64.6W.OO cutto un~~o: .$ 2,55MC, $ , .221 ;6S, $1.fiO,f9:

~,,( ) cU3to~'l!1diretQS: $ 2S7.000,00., $ 24USMO, S ~US!l.OO CllSW uooMo:SI.221,,63, S 2.559,.60, $ 1.020,19.

T, Certos '[iSiOO eli)! rab~o gaO e~tao ~lPIdos ~r! lamente' 60 ('.1"0 de urn pi'O'

OOI~. . . .

o eisteme. ae (:iJf!~bil~ad8 de IcusiQ~ d.l:;>PQ~ d~ ~m insll'lJrtI.&nlo ~.lte ,(5~ln~ ·~s.!ies, g~,IO$ ffilre 0$ (iv.e~ !fI«Idu~, aem 'provocar dl~m~~lls Ifl!lcena'leis,

o liiS!ifUrlienro' ~. deoomlnaooi

',11', ( I ap'0ptla~ () dffCUatoB; b.1 ) ~!)mpe~~~ao de oosio!; c. \ ) estDlftO ~e'despess~;

d,! ) sstomG .de g~s;

ij, ( ) rai.el~ de~~e.

8, Ni!l p!~vlsAo 00& C~stas Irdrws de f~rtca~~[j, {I IUllieo prooegifl!~!1l~ QiJ9~j

Ineorrnto's: . . '. .

a.1 ) pre~I~~ d-Q VOlume d~ PrOOur-a~;

.D.I ) ~re~lsa~ em: Ou~IQe lo~raio$ d~ Fa'brJ. Vartave~, a lpa~il ih aMII· 00 dos Outtos Dimtos flXOS as FabrlC'i!YAo;

~ ( ) ~M~is~ dO$ CtISIOS Indtl~~s de, Fa.bric~(l VarlliV~I~, II partir d~ prs~· . ~il do ~DlijtM de proo~¢:

d. ( J prev~aa dIM CUst~ l~~lrQ!os d0 Fab~~Q FocQ6 ~~!'(i. (i periOdb;

e, I ) ~r~.vl~o dos Custos !Indlrello$ ~e frUlll:tca<l Fbros pa'la 0 if9~~~e~oo,

g. PaffiJ a~r!ar co"e!ameiiIG ~ Cllstos II1~ilet{!$ de' F~~1ica9~G e ~oo: a, I l OOnili:cef'.fl quantidae.e tie· 'prodUIO$ 9I<1~ttKla~

b. i ) qyan~lfI~i!r G$ ~rOOut~s @111 pro~5~~ ~ er~ooraoot I Q, ( ) estabelooer alg~mii 'Sla~!Q eoosal ~nWe ele'B ~, GS P!odu~~. ~jfi'j ~Ia~

rnQ!o;

d, I l de~ermlnar 0$ jglws d~s 'ClIs~~~reloo do m~;

a.1 ) d:Sl.ermlnar ~$ jQiai~ q~ (:U}tos b1dlrll[o-sadmlnlstrall~~.

10, 0 vei~r das Desp~Q$ l'n~ir'$I~~ Qe F~JJrica~o nUffia ~pr&s:a Itldjj~lli~ ql.le leve CoS sagullllGS ~I~O$ no rn~a ~e Ie'iel'~ro de ~X3 e:

C~mp/M (ie, Materttl~ Olretos $,135.000;00

~&oque Filla:! da Corda M~t~MI' OirQlos $,130,QOOI00

~~oqU~1 Pln~1 U~ Prudll~~ II!Jli ~ll!cB8~wmenlo $ ~oo,ooo~o

~~~lI8ln[(jall1a lConm IMate~al$ OI~IM $ 105,000,00

~SI~OO' Inltta! 00 Pfadutos em Prgcerumemo' $ aloo

M~o·oo,OIJm DIret3 $ '46,OOMO

,1, ( I $ J.$5.00G,Oa;

b. ( I $ 155.00~OO;

c.1 ) $ 45.000,00:

d. ( ) $ 20,000,00;

e, ( ) $ 35,000,00.

n, Na p.r~~o de ooi$li~de tratores, Incorl'eram 00: s~uimtea CUS!os:

Trator A 1 ral!Jf ~

M[I~rta,Primti $ 250.0~lJQ ,$ISo.oQMO

id104e.()bra Dlrel!! $125.000,00 $100,000100

Os CUslM In:direto$ de Fab~yao 'tolallzaranl $ 126JlOO,O~ e I~r$.rn al~· tlQ$ ~, COi1tfDS d~ Ci!l~tQs, ~, e Obi' no ffi(lntante a& $ So.o(J(¥KI ~ $ 45,000,00, ~~p~l~"ameflle. 0$ ~~e~~ de $ aO,QOOI,OO p!l~ncen.tes 001 Ca IOlam ra~~ p~rcioo!lme:ntii a mao-cr~bm ~i~ela a~icad'a pm cada pi'OdW~O, e!'lQua~!iW ~!lQ $-45.000,00 ~~ce~·~ Of) fIlam ratemos pr<!pO!cloo~~ a maten!l' ptima cGns!I'I1ida para eaae" prOduto, T~oos os pl~dutos lomm eo:ii¢tuldQs, O~ CUs!M MS, Prl~utM A~~cm -T!alar A. ,~ 'Trawl' B iOI'aFll, ~Pedjvameme:

s, ( ) T!a_iGr A ;, S 375llOMO 8 irator B = $ 250,000,00;

b. ( I 'Tra!G!! A~. $ 427.427,,00 ~ Tr,~~r B = $ ~2a,57M~;

e ( ) TratOi A = $, 4A7.SnOO e Tra~Gr B ~ $ 30.2.427,00;

d, I ) T ~or A : $ 465,000;00 'II TI~~or B= $ 2~.OO~'IOO:

e I ) Traror A ~ $ 317.000.00 I~ ni~Q!' B ~ $ 25~,OOOuOO,

12. Mu-ma o~am ~e P!o.dll9~, wllzaram~ $ 2-80,000,00' de m!lo-da-obra ~reta e i 42ll.~o,oo de rn~teria~m~, Os ~ustos g~t~ls 09 :ploou~oloiam a~tad~ 8 uma laM (Ie 16% sOble es custos dJrntos ti&SIOM. 0 ruS~D ila: I)rdem QIl produ. ~IQ"Qe:

~. ( i' $ 2~.OOM~ b, ( ) S 568.000;00; c.1 ) S 6~ 2,000,00: d,! ') $1.2~B,OOMO; e. ( ) $ iI2.00~OO,