Nome da empresa

Localizao

Conforto Com de Estofados LTDA

Nova Prata - RS

1. Despesas mensais
Vale transporte
gua
Energia eltrica
Telefone
Combustivel
Seguro da loja
vale alimentao
pro labore
honorarios
Despesas Postais
Frias proporcionais33,33%
Encargos sociais fgts provisao
Encargos sociais inss provisao
13 proporcional
Frias proporcionais
Propaganda
Folha comercial
Folha Administrativa
FGTS
INSS empresa
Despesas com viagens
Despesas bancarias
Outras Despesas Administrativas..
Total de despesa

Janeiro
1,800.00
225.00
385.00
1,200.00
245.00
185.00
3,860.00
4,700.00
1,500.00
200.00
522.73
292.75
1,053.91
1,568.33
1,568.33
2,850.00
15,070.00
3,750.00
1,505.60
5,420.16
1,000.00
350.00
1,560.00
50,811.81

Fevereiro
1,800.00
225.00
385.00
1,200.00
245.00
185.00
3,860.00
4,700.00
1,500.00
200.00
522.73
292.75
1,053.91
1,568.33
1,568.33
2,850.00
15,070.00
3,750.00
1,505.60
5,420.16
1,000.00
350.00
1,560.00
50,811.81

Maro
1,800.00
225.00
385.00
1,200.00
245.00
185.00
3,860.00
4,700.00
1,500.00
200.00
522.73
292.75
1,053.91
1,568.33
1,568.33
2,850.00
15,070.00
3,750.00
1,505.60
5,420.16
1,000.00
350.00
1,560.00
50,811.81

Abril
1,800.00
225.00
385.00
1,290.60
245.00
185.00
3,860.00
4,700.00
1,500.00
200.00
522.73
292.75
1,053.91
1,568.33
1,568.33
2,850.00
15,070.00
3,750.00
1,505.60
5,420.16
1,000.00
350.00
1,560.00
50,902.41

Maio
1,800.00
225.00
385.00
1,290.60
245.00
185.00
3,860.00
4,700.00
1,500.00
200.00
522.73
292.75
1,053.90
1,568.33
1,568.33
2,850.00
15,070.00
3,750.00
1,505.60
5,420.16
1,000.00
350.00
1,560.00
50,902.41

Junho
1,800.00
239.63
385.00
1,290.60
245.00
185.00
3,860.00
4,700.00
1,500.00
200.00
522.73
292.75
1,053.90
1,568.33
1,568.33
2,850.00
15,070.00
3,750.00
1,505.60
5,420.16
1,000.00
350.00
1,560.00
50,917.03

Julho
1,800.00
239.63
385.00
1,290.60
245.00
185.00
3,860.00
4,700.00
1,500.00
200.00
522.73
292.75
1,053.90
1,568.33
1,568.33
2,850.00
15,070.00
3,750.00
1,505.60
5,420.16
1,000.00
350.00
1,560.00
50,917.03

Agosto
1,800.00
239.63
418.69
1,290.60
245.00
185.00
3,860.00
4,700.00
1,500.00
200.00
522.73
292.75
1,053.90
1,568.33
1,568.33
2,850.00
15,070.00
3,750.00
1,505.60
5,420.16
1,000.00
350.00
1,560.00
50,950.72

Setembro
1,800.00
239.63
418.69
1,290.60
245.00
185.00
3,860.00
4,700.00
1,500.00
200.00
522.73
292.75
1,053.90
1,568.33
1,568.33
2,850.00
15,070.00
3,750.00
1,505.60
5,420.16
1,000.00
350.00
1,560.00
50,950.72

Outubro
1,800.00
239.63
418.69
1,290.60
245.00
185.00
3,860.00
4,700.00
1,500.00
200.00
522.73
292.75
1,053.90
1,568.33
1,568.33
2,850.00
15,070.00
3,750.00
1,505.60
5,420.16
1,000.00
350.00
1,560.00
50,950.72

Novembro
1,800.00
239.63
418.69
1,290.60
245.00
185.00
3,860.00
4,700.00
1,500.00
200.00
522.73
292.75
1,053.90
1,568.33
1,568.33
2,850.00
15,070.00
3,750.00
1,505.60
5,420.16
1,000.00
350.00
1,560.00
50,950.72

Dezembro
1,800.00
239.63
418.69
1,290.60
245.00
185.00
3,860.00
4,700.00
1,500.00
200.00
522.73
292.75
1,053.90
1,568.33
1,568.33
2,850.00
15,070.00
3,750.00
1,505.60
5,420.16
1,000.00
350.00
1,560.00
50,950.72

Total
21,600.00
2,802.38
4,788.45
15,215.40
2,940.00
2,220.00
46,320.00
56,400.00
18,000.00
2,400.00
6,272.72
3,513.02
12,646.86
18,820.00
18,819.99
34,200.00
180,840.00
45,000.00
18,067.20
65,041.92
12,000.00
4,200.00
18,720.00
610,827.94

2. Projeo e realizao de vendas

Linhas de Produtos
Estofado Popular
Estofado luxo
Total da receita

Janeiro
82,665.00
66,975.00
149,640.00

Fevereiro
115,230.00
84,930.00
200,160.00

Maro
93,520.00
84,360.00
177,880.00

Abril
98,530.00
81,225.00
179,755.00

Maio
87,341.00
78,090.00
165,431.00

Junho
96,860.00
72,675.00
169,535.00

Julho
98,553.00
72,289.70
170,842.70

Agosto
102,011.00
87,927.88
189,938.88

Setembro
102,011.00
58,421.88
160,432.88

Outubro
103,740.00
70,224.28
173,964.28

Novembro
105,469.00
81,141.50
186,610.50

Dezembro
107,198.00
88,813.06
196,011.06

Total
1,193,128.00
927,073.30
2,120,201.30
343,739.02
267,088.92
610,827.94

3. Participao dos custos fixos sobre o faturamento

Os custos fixos da empresa representam, em relao ao faturamento realizado e projetado
Logo, esta participao dever ser considerada para o clculo do preo de venda da mercadoria.

28.81 % do preo de venda.

4. Percentuais incidentes sobre o faturamento

Cofins (%)
P.I.S (%)
I.R.P.J. (%)
C.S.L.L. (%)
ICMS (%)
Comisses (%)
Total (%)

3.00
0.65
1.20
1.08
17.00
3.00
25.93

5. Lucro desejado
Pela explorao da atividade ser desejado um lucro mnimo de

% Despesas Fixas
% Despesas Variveis
% Lucro
% total sobre o custo

6. Custo das Mercadorias

15.00

28.81
25.93
15.00
69.74

Materiais
1
2

custo/aquisio
80.00
139.50

% ICMS
17.00%
17.00%

7. Formao do preo de venda das mercadorias

7.1 Formao do Preo de Venda
custo sofa popular
custo sofa luxo
Custo total do produto
Preo de venda sugerido sofa popular
Preo de venda sugerido sofa luxo

76.60
133.571
76.600
253.14
441.41

% IPI
10.00%
10.00%

valor IPI
8.00
13.95

% frete
2.50%
2.50%

valor frete
2.20
3.84

% ICMS Frete
0.00%
0.00%

ICMS s/frete
0.00
0.00

Custo Mercad
76.600
133.571

Percentuais
3.54%
0.46%
0.78%
2.49%
0.48%
0.36%
7.58%
9.23%
2.95%
0.39%
1.03%
0.58%
2.07%
3.08%
3.08%
5.60%
29.61%
7.37%
2.96%
10.65%
1.96%
0.69%
3.06%
100.00%

Percentual
56.27%
43.73%
100.00%
28.81
28.81

tres vezes

Nome da empresa

Conforto Com de Estofados LTDA

Localizao

Nova Prata - RS

1. Despesas mensais
Janeiro
Vale transporte

Fevereiro

Maro

Abril

Maio

Junho

Julho

Agosto

Setembro

Outubro

Novembro

Dezembro

Total

1,800.00

1,800.00

1,800.00

1,800.00

1,800.00

1,800.00

1,800.00

1,800.00

1,800.00

1,800.00

1,800.00

1,800.00

21,600.00

gua

225.00

225.00

225.00

225.00

225.00

239.63

239.63

239.63

239.63

239.63

239.63

239.63

2,802.38

Energia eltrica

385.00

385.00

385.00

385.00

385.00

385.00

385.00

418.69

418.69

418.69

418.69

418.69

4,788.45

1,200.00

1,200.00

1,200.00

1,290.60

1,290.60

1,290.60

1,290.60

1,290.60

1,290.60

1,290.60

1,290.60

1,290.60

15,215.40

Combustivel

245.00

245.00

245.00

245.00

245.00

245.00

245.00

245.00

245.00

245.00

245.00

245.00

2,940.00

Seguro da loja

185.00

185.00

185.00

185.00

185.00

185.00

185.00

185.00

185.00

185.00

185.00

185.00

2,220.00

vale alimentao

3,860.00

3,860.00

3,860.00

3,860.00

3,860.00

3,860.00

3,860.00

3,860.00

3,860.00

3,860.00

3,860.00

3,860.00

46,320.00

pro labore

4,700.00

4,700.00

4,700.00

4,700.00

4,700.00

4,700.00

4,700.00

4,700.00

4,700.00

4,700.00

4,700.00

4,700.00

56,400.00

honorarios

1,500.00

1,500.00

1,500.00

1,500.00

1,500.00

1,500.00

1,500.00

1,500.00

1,500.00

1,500.00

1,500.00

1,500.00

18,000.00

Despesas Postais

200.00

200.00

200.00

200.00

200.00

200.00

200.00

200.00

200.00

200.00

200.00

200.00

2,400.00

Frias proporcionais33,33%

522.73

522.73

522.73

522.73

522.73

522.73

522.73

522.73

522.73

522.73

522.73

522.73

6,272.72

Encargos sociais fgts provisao

292.75

292.75

292.75

292.75

292.75

292.75

292.75

292.75

292.75

292.75

292.75

292.75

3,513.02

Encargos sociais inss provisao

1,053.91

1,053.91

1,053.91

1,053.91

1,053.90

1,053.90

1,053.90

1,053.90

1,053.90

1,053.90

1,053.90

1,053.90

12,646.86

13 proporcional

1,568.33

1,568.33

1,568.33

1,568.33

1,568.33

1,568.33

1,568.33

1,568.33

1,568.33

1,568.33

1,568.33

1,568.33

18,820.00

Frias proporcionais

1,568.33

1,568.33

1,568.33

1,568.33

1,568.33

1,568.33

1,568.33

1,568.33

1,568.33

1,568.33

1,568.33

1,568.33

18,819.99

Propaganda

2,850.00

2,850.00

2,850.00

2,850.00

2,850.00

2,850.00

2,850.00

2,850.00

2,850.00

2,850.00

2,850.00

2,850.00

34,200.00

15,070.00

15,070.00

15,070.00

15,070.00

15,070.00

15,070.00

15,070.00

15,070.00

15,070.00

15,070.00

15,070.00

15,070.00

180,840.00

Folha Administrativa

3,750.00

3,750.00

3,750.00

3,750.00

3,750.00

3,750.00

3,750.00

3,750.00

3,750.00

3,750.00

3,750.00

3,750.00

45,000.00

FGTS

1,505.60

1,505.60

1,505.60

1,505.60

1,505.60

1,505.60

1,505.60

1,505.60

1,505.60

1,505.60

1,505.60

1,505.60

18,067.20

INSS empresa

5,420.16

5,420.16

5,420.16

5,420.16

5,420.16

5,420.16

5,420.16

5,420.16

5,420.16

5,420.16

5,420.16

5,420.16

65,041.92

Despesas com viagens

1,000.00

1,000.00

1,000.00

1,000.00

1,000.00

1,000.00

1,000.00

1,000.00

1,000.00

1,000.00

1,000.00

1,000.00

12,000.00

350.00

350.00

350.00

350.00

350.00

350.00

350.00

350.00

350.00

350.00

350.00

350.00

4,200.00

1,560.00

1,560.00

1,560.00

1,560.00

1,560.00

1,560.00

1,560.00

1,560.00

1,560.00

1,560.00

1,560.00

1,560.00

18,720.00

50,811.81

50,811.81

50,811.81

50,902.41

50,902.41

50,917.03

50,917.03

50,950.72

50,950.72

50,950.72

50,950.72

50,950.72

610,827.94

Telefone

Folha comercial

Despesas bancarias
Outras Despesas Administrativas..
Total de despesa

2. Projeo e realizao de vendas

Linhas de Produtos

Janeiro

Estofado Popular

82,665.00

Estofado luxo
Total da receita

Fevereiro
115,230.00

Maro
93,520.00

Abril

Maio

98,530.00

87,341.00

Junho

Julho

96,860.00

98,553.00

Agosto
102,011.00

Setembro
102,011.00

Outubro
103,740.00

Novembro
105,469.00

Dezembro
107,198.00

Total
1,193,128.00

66,975.00

84,930.00

84,360.00

81,225.00

78,090.00

72,675.00

72,289.70

87,927.88

58,421.88

70,224.28

81,141.50

88,813.06

927,073.30

149,640.00

200,160.00

177,880.00

179,755.00

165,431.00

169,535.00

170,842.70

189,938.88

160,432.88

173,964.28

186,610.50

196,011.06

2,120,201.30
343739.018

3. Participao dos custos fixos sobre o faturamento

267088.9173
610827.9353

Os custos fixos da empresa representam, em relao ao faturamento realizado e projetado

28.81 % do preo de venda.

Logo, esta participao dever ser considerada para o clculo do preo de venda da mercadoria.

4. Percentuais incidentes sobre o faturamento

Custo Financeiro (%)

1.85

Cofins (%)

3.00

P.I.S (%)

0.65

I.R.P.J. (%)

1.20

Pgina 5

tres vezes

C.S.L.L (%)

1.08

ICMS (%)

17.00

Comisses (%)

3.00

Total (%)

27.78

5. Lucro desejado
Pela explorao da atividade ser desejado um lucro mnimo de

% Despesas Fixas

28.81

% Despesas Variveis

27.78

% Lucro

15.00

% total sobre o custo

71.59

15.00

6. Custo das Mercadorias

Materiais

custo/aquisio

% ICMS

% IPI

valor IPI

% frete

valor frete

80.00

17.00%

10.00%

8.00

2.50%

2.20

% ICMS Frete ICMS s/frete

0.00%

0.00

76.600

139.50

17.00%

10.00%

13.95

2.50%

3.84

0.00%

0.00

133.571

7. Formao do preo de venda das mercadorias

7.1 Formao do Preo de Venda
custo sofa popular
custo sofa luxo

76.60
133.571

Custo total do produto

76.600

Preo de venda sugerido sofa popular

269.62

Preo de venda sugerido sofa luxo

470.15

Pgina 6

Custo Mercad

tres vezes

Percentuais
3.54%
0.46%
0.78%
2.49%
0.48%
0.36%
7.58%
9.23%
2.95%
0.39%
1.03%
0.58%
2.07%
3.08%
3.08%
5.60%
29.61%
7.37%
2.96%
10.65%
1.96%
0.69%
3.06%
100.00%

Percentual
56.27%
43.73%
100.00%
28.80990287
28.80990287

Pgina 7

tres vezes

Pgina 8