PROGRAMA DE VENDAS

Produtos UF
Tijolo A
Ton
Tijolo B
Ton

Janeiro Fevereiro
3,000
3,000
1,200
1,200

Maro
3,000
1,200

Abril
3,000
2,000

Maio
3,500
2,400

Junho
4,000
2,400

Julho
4,000
2,000

Agosto Setembro Outubro Novembro Dezembro

3,000
4,000
3,500
3,000
3,000
2,000
1,200
1,200
1,200
1,200

Total
40,000
19,200

ORAMENTO DE VENDAS
Produtos
Tijolo A
Tijolo B
Total

PMR
30
30

PV ($)
13,200
13,600

Janeiro Fevereiro
39,600
39,600
16,320
16,320
55,920
55,920

Maro
39,600
16,320
55,920

Abril
39,600
27,200
66,800

Maio
46,200
32,640
78,840

Junho
52,800
32,640
85,440

Julho
52,800
27,200
80,000

Agosto Setembro Outubro Novembro

39,600
52,800
46,200
39,600
27,200
16,320
16,320
16,320
66,800
69,120
62,520
55,920

(Contos)
Dezembro
39,600
16,320
55,920

Total
528,000
261,120
789,120

PROGRAMA DE ESTOQUES DE PRODUTOS ACABADOS

MATRIAS
Tijolo A
Ei
(+) Produo
(-) Vendas
(=) Ef
Tijolo B
Ei
(+) Produo
(-) Vendas
(=) Ef

UF Jan

Fev Mar Abr

Mai

Jun

Jul

Ago

Set

Out Nov Dez

1000
3500
3000
1500

1500
3500
3000
2000

2000
3500
3000
2500

2500
3500
3000
3000

3000
3500
3500
3000

3000
3500
4000
2500

2500
3500
4000
2000

2000
3500
3000
2500

2500
3500
4000
2000

2700
1500
1200
3000

3000
1500
1200
3300

3300
1500
1200
3600

3600
1500
2000
3100

3100
1500
2400
2200

2200 1300 800 300 600 900 1200

1500 1500 1500 1500 1500 1500 1500
2400 2000 2000 1200 1200 1200 1200
1300 800 300 600 900 1200 1500

2000
3500
3500
2000

2000
3500
3000
2500

2500
3500
3000
3000

ANO
1000
42000
40000
3000
2700
18000
19200
1500

PROGRAMA DE PRODUO
Produtos UF Jan Fev Mar Abr Mai Jun Jul Ago Set Out Nov Dez ANO
Tijolo A
Ton 3500 3500 3500 3500 3500 3500 3500 3500 3500 3500 3500 3500 42000
Tijolo B
Ton 1500 1500 1500 1500 1500 1500 1500 1500 1500 1500 1500 1500 18000

PROGRAMA DE ESTOQUES DE MATERIAS-PRIMAS

MATRIAS
Argila
Ei
(+) Compras
(-) Consumos
(=) Ef
Areia
Ei
(+) Compras
(-) Consumos
(=) Ef

Jan

Fev

Mar

Abr

Mai

Jun

Jul

Ago

2,000.00
7,802.10
7,650.00
2,152.10

2,152.10
7,802.10
7,650.00
2,304.20

2,304.20
7,802.10
7,650.00
2,456.30

2,456.30
7,802.10
7,650.00
2,608.40

2,608.40
7,802.10
7,650.00
2,760.50

2,760.50
7,802.10
7,650.00
2,912.60

2,912.60
7,802.10
7,650.00
3,064.70

3,064.70
7,802.10
7,650.00
3,216.80

100
49.6
53.5
96.125

96.125
49.6
53.5
92.250

92.250
49.6
53.5
88.375

88.375
49.6
53.5
84.500

84.500
49.6
53.5
80.625

80.625
49.6
53.5
76.750

76.750
49.6
53.5
72.875

72.875
49.6
53.5
69.000

Set

Out

Nov

3,216.80
7,802.10
7,650.00
3,368.90

3,368.90
7,802.10
7,650.00
3,521.00

3,521.00
7,802.10
7,650.00
3,673.10

69.000
49.6
53.5
65.125

65.125
49.6
53.5
61.250

61.250
49.6
53.5
57.375

Dez

ANO

3,673.10 2,000.00
7,802.10 93,625.20
7,650.00 91,800.00
3,825.20 3,825.20
57.375
49.6
53.5
53.500

100.0
595.5
642.0
53.5

PROGRAMA DE COMPRA DE MATERIAS-PRIMAS

MATRIAS
Jan
Fev
Mar
Abr
Mai
Jun
Jul
Ago
Argila
7,802.10 7,802.10 7,802.10 7,802.10 7,802.10 7,802.10 7,802.10 7,802.10
Areia
49.63
49.63
49.63
49.63
49.63
49.63
49.63
49.63

Set
Out
Nov
Dez
ANO
7,802.10 7,802.10 7,802.10 7,802.10 93,625.20
49.63
49.63
49.63
49.63
595.50

ORAMENTO DE COMPRAS

MATERIAS
Argila
Areia
Mat. Sub. e de consumo e
mat. div.
TOTAL

PREO
UNI.
MEDIO
5,600$00
1,900$00

PMP
(dias)

U.F.

30
p.p.

ton
ton

60

JAN

FEV

43,691,760.00
94,287.50

43,691,760.00
94,287.50

3001795
46,787,843

3001795
46,787,843

MAR

ABR

MAI

JUN

JUL

AGO

43,691,760.00
94,287.50

43,691,760.00
94,287.50

43,691,760.00
94,287.50

43,691,760.00
94,287.50

43,691,760.00
94,287.50

43,691,760.00
94,287.50

3001795
46,787,843

3001795
46,787,843

3001795
46,787,843

3001795
46,787,843

3001795
46,787,843

3001795
46,787,843

SET

OUT

NOV

DEZ

TOTAL

43,691,760.00
94,287.50

43,691,760.00
94,287.50

43,691,760.00
94,287.50

43,691,760.00
94,287.50

524,301,120.00
1,131,450.00

3001795
46,787,843

3001795
46,787,843

3001795
46,787,843

3001795
46,787,843

36,021,540
561,454,110

ORAMENTO DAS SECES HOMOGENEAS FIXAS

Natureza de Custo
Custos directos fixos
Ordenados
Encargos sociais
Energia elctrica
gua
Outras matrias subsidirias
Materiais diversos
Gasleo
Amortizaes de equipamentos
Amortizaes de edifcios
Seguro de incndios
Custo global
Total
Unidade de custeio
Unidade de imputao

UF

ms
ms
Kwh
m^3

Lt

AMP 12 meses:
12 meses 94,221 Tons
Q
custo Total

2,400.00
6,000.00

4,680,000.00
2,808,000.00
30,000.00 12,000.00
120,000.00 7,200.00
150,000.00
151,200.00
12,000.00
2,000,000.00
400,000.00
140,000.00
10,479,200.00

ms
ton

Servios gerais
meses
Q

873,266.67
111.219721

12

Servios gerais
12
meses
Custo Total

Total

10,800,000.00 15,480,000.00
6,480,000.00 9,288,000.00
150,000.00
180,000.00
144,000.00
264,000.00
302,400.00
452,400.00
148,800.00
300,000.00
1,440,000.00 1,440,000.00
1,000,000.00 3,000,000.00
300,000.00
700,000.00
80,000.00
220,000.00
20,845,200.00 31,324,400.00
1,737,100.00
-----

ORAMENTO DAS SECES HOMOGENEAS VARIVEIS

FABRICAO :
Natureza de Custo
1. Custos Variveis
1.1. Directos
Energia elctrica
gua
Outras matrias subsidirias
Materiais diversos
Nafta
2. Custos Fixos
2.1. Directos
Ordenados e slrios
Encargos Sociais
Amortizaes equipamentos
Amortizaes edifcios
Seguro de incndio

UF

Kwh
m^3
Kg

ms
ms
ms
ms
ms

2.2 Reembolsos
Servios Gerais
3. CUSTO GLOBAL
Total
Unidade de Obra

Hm

Cons.
Unit.

35.00
1.20
370.00
125.00
6.00

Consumo Total

8,580 Hm
Custo
Unit.

300,300.00
10,296.00

12.50
20.00

51,480.00

15.00

8,580 Hm
Custo Total

3,753,750.00
205,920.00
3,174,600.00
1,072,500.00
772,200.00
8,978,970.00

16,020,000.00
9,612,000.00
6,250,000.00
1,800,000.00
430,000.00
34,112,000.00

SECAGEM:
Cons.
Unit.

30.00
0.20
225.00
165.00

18,000 Hm

Consumo Total Custo Unit.

540,000.00
3,600.00

12.50
20.00

Custo Total

6,750,000.00
72,000.00
4,050,000.00
2,970,000.00
13,842,000.00

30,600,000.00
18,360,000.00
2,000,000.00
500,000.00
150,000.00
51,610,000.00

20,845,200.00

63,936,170.00
7,451.768065

65,452,000.00
3,636.222222

Cons.
Unit.

0.50

FORNO:
Consumo
Total

4,890.00

300.00
128.00
120.00 1,173,600.00

9,780 Hm
Custo
Unit.

12.50

Custo Total

61,125.00

2,934,000.00
1,251,840.00
15.00 17,604,000.00
21,850,965.00

10,440,000.00
6,264,000.00
7,000,000.00
600,000.00
340,000.00
24,644,000.00

46,494,965.00
4,754.086401

ORAMENTO DE MO-DE-OBRA
DESCRIO
A) Ordenados e salrios
Total (A)

VALORES
86,340,000.00
86,340,000.00

B) Encargos Sociais
13 ms
Subsdio de frias
TSU (24,5%)
SOAT (4,5%)
Diversos
Total (B)
B/A

7,195,000.00
7,195,000.00
21,153,300.00
3,885,300.00
8,202,300.00
47,630,900.00
55%

ORAMENTO DE CUSTOS DAS COMPRAS

MATRIAS

UF

(1)

(2)
ton
ton

(3)
93,625.20
595.50

Argila
Areia

CUSTO EXTERNO
AMP (1)
UNIT.
TOTAL
(4)
(5) = (3)*(4)
(6)
5,600.00
524,301,120.00 10,412,968.66
1,900.00
1,131,450.00
66,231.34
525,432,570.00

CUSTO GLOBAL
TOTAL
UNIT.
(7) = (5)+(6)
(8) = (7)/(3)
534,714,088.66
5,711.22
1,197,681.34
2,011.22

ORAMENTO DE ESTOQUE DE MATRIAS

MATERIAS
Argila
Areia
Mat. Sub. e de consumo e
mat. div.
TOTAL

UF
ton
ton

PREO
Jan
Fev
Mar
UNITARIO
5,711$00 12,291,116$00 13,159,792$00 14,028,469$00
2,011$00
193,328$00
185,535$00
177,742$00
6,000,000$00 6,000,000$00 6,000,000$00
18,484,444$00 19,345,328$00 20,206,211$00

Abr

Mai

Jun

Jul

Ago

Set

14,897,146$00 15,765,822$00 16,634,499$00 17,503,175$00 18,371,852$00 19,240,528$00

169,948$00
162,155$00
154,361$00
146,568$00
138,774$00
130,981$00
6,000,000$00 6,000,000$00 6,000,000$00 6,000,000$00 6,000,000$00 6,000,000$00
21,067,094$00 21,927,977$00 22,788,860$00 23,649,743$00 24,510,626$00 25,371,509$00

Out

Nov

Dez

20,109,205$00 20,977,881$00 21,846,558$00

123,187$00
115,394$00
107,600$00
6,000,000$00 6,000,000$00 6,000,000$00
26,232,392$00 27,093,275$00 27,954,158$00

ORAMENTO DO CUSTO DE PRODUO

DESCRIO

UF

Custo
Unit.

Tijolo A
Consumo
Unit.

1. Matrias-primas
Argila
gua
Areia

Ton
m3
Ton

5711.22
20
2011.22

1.5
0.11
0.011

2. Custos de transformao
Fabricao
Secagem
Forno

Hm
Hm
Hm

7451.768
3636.222
4754.086

0.14
0.3
0.16

3. Custo total
C. Unit.

42,000 Ton

Consumo
Total

Custo Total

63,000.00 359,806,842$00
4,620.00
92,400$00
462.00
929,184$00
360,828,426$00
5880
12600
6720

43,816,396$00
45,816,400$00
31,947,461$00
121,580,257$00
482,408,683$00
11,486$00

Tijolo B

18,000 Ton

Consumo Consumo
Unit.
Total
1.60
0.12
0.01

Total
Custo Total

28800 164,483,128$00 524,289,970$00

2160
43,200$00
135,600$00
180
362,020$00
1,291,203$00
164,888,348$00 525,716,773$00

0.15
2700
20119773.78 63,936,170$00
0.3
5400
19635600 65,452,000$00
0.17
3060
14547504.39 46,494,965$00
1$00 11,160$00 54,302,878$00 175,883,135$00
219,191,226$00 701,599,908$00
12,177$00

ORAMENTO DE ESTOQUES DE PRODUTOS ACABADOS

MATRIAS
Tijolo A
Tijolo B
Total

UF
Ton
Ton

Preo
Jan
Fev
Mar
Unitrio
11,486$00 17,228,882$00 22,971,842$00 28,714,803$00
12,177$00 36,531,871$00 40,185,058$00 43,838,245$00
53,760,752$00 63,156,900$00 72,553,048$00

Abr

Mai

Jun

Jul

Ago

Set

34,457,763$00 34,457,763$00 28,714,803$00 22,971,842$00 28,714,803$00 22,971,842$00

37,749,600$00 26,790,039$00 15,830,477$00 9,741,832$00 3,653,187$00 7,306,374$00
72,207,363$00 61,247,802$00 44,545,280$00 32,713,674$00 32,367,990$00 30,278,216$00

Out

Nov

Dez

22,971,842$00 28,714,803$00 34,457,763$00

10,959,561$00 14,612,748$00 18,265,935$00
33,931,403$00 43,327,551$00 52,723,699$00

ORAMENTO DE GASTOS GERAIS

NATUREZA DE CUSTOS
Ordenados
Enc. Sociais
gua
Energia electrica
Valores selados
Diversos
Amort. Equip.
Amort. edifcios
Seguro incncio
TOTAL

SERVIOS
ADMINISTRATIVOS
9,000,000.00
5,400,000.00
156,000.00
396,000.00
3,360,000.00
1,440,000.00
1,000,000.00
80,000.00
60,000.00
20,892,000.00

SERVIOS
COMERCIAIS

TOTAL

4,800,000.00 13,800,000.00
2,880,000.00 8,280,000.00
72,000.00
228,000.00
228,000.00
624,000.00
3,360,000.00
2,160,000.00 3,600,000.00
600,000.00 1,600,000.00
80,000.00
160,000.00
40,000.00
100,000.00
10,860,000.00 31,752,000.00

Jan

Fev

Mar

Abr

Jan

Fev

Mar

Abr

ORAMENTO DE TESOURARIA
DESCRIO
1. RECEBIMENTOS
1.1 Vendas do ano anterio (1)
1.2 Vendas do ano (2)
1.3 IVA liquidado (3)
1.4 Retenes (4)
TOTAL RECEBIMENTOS
2. PAGAMENTOS
2.1 Compras do ano anterior (5)
2.2 Compras do ano (6)
Argila
Areia
Mat. Sub. Cons. E Mat. Div.
2.3 Remuneraes (7)
2.4 Enc. Sociais do ano (8)
Subsdio de frias e de Natal
TSU
SOAT
Diversos
2.5 Outros pagamentos do ano (9)
gua
Energia electrica
Valores selados
Seguros incendio
Diversos
2.6 Outros pagamentos do ano anterior (10)
TSU
SOAT
gua
Energia electrica
2.7 Retenes (11)
IUR
TSU
2.8 IVA dedutvel (12)
2.9 IVA a pagar (13)
TOTAL PAGAMENTOS
3. RECEBIMENTOS - PAGAMENTOS
4. ACUMULADOS

50,000.0
55,920.0 55,920.0 55,920.0
9,506.4 9,506.4 9,506.4 11,356.0
1,367.1 1,367.1 1,367.1 1,367.1
60,873.5 66,793.5 66,793.5 68,643.1
39,000.0

3,000.0

43,691.8 43,691.8 43,691.8

94.3
94.3
94.3
3,001.8 3,001.8
7,195.0 7,195.0 7,195.0 7,195.0
94.3

683.5

280.0
1,240.0
300.0

1,762.8
323.8
683.5

1,762.8
323.8
683.5

1,762.8
323.8
683.5

75.5
947.4
280.0

75.5
947.4
280.0

75.5
947.4
280.0

300.0

300.0

300.0

4,100.0
500.0
70.0
860.0
1,726.8
791.5
791.5
7,953.9
7,953.9 7,953.9
3,104.9
62,276.7 67,099.4 70,206.1 68,828.0
-1,403.3
-305.9 -3,412.7
-184.9
-1,403.3 -1,709.2 -5,121.9 -5,306.8
791.5
7,953.9

Mai

Mai

Jun

Jun

Jul

Jul

Ago

Ago

Set

Set

Out

Out

Nov

Nov

Dez

(em contos)
Dez
TOTAL

66,800.0 78,840.0 85,440.0 80,000.0 66,800.0 69,120.0 62,520.0 55,920.0

13,402.8 14,524.8 13,600.0 11,356.0 11,750.4 10,628.4 9,506.4 9,506.4
1,367.1 1,367.1
2,734.1 1,367.1 1,367.1 1,367.1 1,367.1 2,734.1
81,569.9 94,731.9 101,774.1 92,723.1 79,917.5 81,115.5 73,393.5 68,160.5

43,691.8 43,691.8
94.3
94.3
3,001.8 3,001.8
7,195.0 7,195.0

TOTAL

43,691.8 43,691.8 43,691.8 43,691.8 43,691.8 43,691.8

94.3
94.3
94.3
94.3
94.3
94.3
3,001.8 3,001.8 3,001.8 3,001.8 3,001.8 3,001.8
7,195.0 7,195.0 7,195.0 7,195.0 7,195.0 7,195.0

50,000.0
733,200.0
134,150.4
19,138.7
936,489.1
0.0
42,000.0
0.0
480,609.4
1,131.5
30,018.0
86,340.0

1,762.8
323.8
683.5

1,762.8
323.8
683.5

7,195.0
1,762.8
323.8
683.5

3,525.6
647.6
683.5

1,762.8
323.8
683.5

1,762.8
323.8
683.5

1,762.8
323.8
683.5

7,195.0
1,762.8
323.8
683.5

14,390.0
21,153.3
3,885.3
8,202.3

75.5
947.4
280.0

75.5
947.4
280.0

75.5
947.4
280.0

75.5
947.4
280.0

75.5
947.4
280.0

75.5
947.4
280.0

75.5
947.4
280.0

75.5
947.4
280.0

300.0

300.0

300.0

300.0

300.0

300.0

300.0

300.0

830.1
10,421.5
3,360.0
1,240.0
3,600.0
0.0
4,100.0
500.0
70.0
860.0
0.0
6,907.2
9,497.4
95,447.2
35,598.3
860,161.3
76,327.8

791.5
791.5
7,953.9 7,953.9
4,954.5
72,055.7 67,101.2
9,514.1 27,630.7
4,207.4 31,838.0

1,726.8
2,302.4
1,151.2
791.5 1,582.9
791.5
791.5
791.5
791.5
7,953.9 7,953.9 7,953.9 7,953.9 7,953.9 7,953.9
12,019.7
9,048.1
6,470.9
88,042.7 69,979.2 76,149.3 69,403.6 73,572.1 75,447.4
13,731.4 22,743.9 3,768.1 11,711.9
-178.7 -7,286.9
45,569.4 68,313.3 72,081.5 83,793.4 83,614.7 76,327.8

ORAMENTO FINANCEIRO
DESCRIO
1. ORIGENS DE FUNDOS
Disponibilidades Iniciais
Saldo (+) de Tesouraria
Juros de aplicaes financeiras
Emprstimos a contrair
TOTAL (1)
2. APLICAES DE FUNDOS
Disponibilidades Finais
Saldo (-) de Tesouraria
Ttulos negociveis
Reembolsos de emprstimos a contrair
Reembolsos de emprstimos a m/p
Reembolsos de juros de emprstimos a contrair
Reembolsos de juros de emprstimos a m/p
TOTAL (2)
3. SITUAO DOS EMPRSTIMOS/APLICAES
Emprstimos a contrair
Emprstimos a m/p
Ttulos negociveis

Jan

Fev

Mar

9,000.0

10,000.0

10,000.0

2,403.3
11,403.3

356.0
10,356.0

3,470.1
13,470.1

10,000.0
1,403.3

10,000.0
305.9

10,000.0
3,412.7

50.1

57.5

11,403.3

10,356.0

13,470.1

2,403.3
80,000.0

2,759.3
80,000.0

6,229.4
80,000.0

Abr
10,000.0

314.7
10,314.7
10,000.0
184.9

129.8
10,314.7
6,544.1
80,000.0

Mai
10,000.0
9,514.1

Jun

Jul

Ago

Set

Out

Nov

(em contos)
Dez

10,000.0
27,630.7
37.8

10,000.0
13,731.4
40.0

10,000.0
22,743.9
223.6

10,000.0
3,768.1
529.9

10,000.0
11,711.9
587.2

10,000.0

10,000.0

751.2

758.8

19,514.1

37,668.5

23,771.4

32,967.5

14,298.0

22,299.1

10,751.2

10,758.8

10,000.0

10,000.0

10,000.0

10,000.0

10,000.0

10,000.0

2,833.7
6,544.1

168.5

13,771.4

22,967.5

4,298.0

12,299.1

10,000.0 10,000.0
178.7
7,286.9
572.5 -31,528.1

20,000.0

20,000.0

19,514.1

7,500.0
37,668.5

23,771.4

32,967.5

14,298.0

22,299.1

10,751.2

5,000.0
10,758.8

80,000.0
2,833.7

60,000.0
3,002.2

60,000.0
16,773.6

60,000.0
39,741.1

60,000.0
44,039.2

60,000.0
56,338.2

60,000.0
56,910.7

40,000.0
25,382.7

136.3

(em contos)
TOTAL

89,100.1
2,928.5
6,544.1

12,772.3
25,382.7
6,544.1
40,000.0
373.7
12,500.0

DEMONSTRAO DE RESULTADOS
DESCRIO
Vendas
Custo das vendas
Resultados brutos
Gastos de distribuio
Gastos administrativos
Resultados operacionais
Rendimentos financeiros
Gastos financeiros
Resultados correntes
Imposto sobre o rendimento do exerccio
Resultados lquidos do exerccio

TIJOLO A TIJOLO B
528,000
261,120
-459,437
-233804
68,563
27,316

TOTAL
789,120
-693,241
95,879
-10,860.00
-20,892.00
64,127.19
3,266.95
-12,873.67
54,520.47
19,899.97
34,620.50

BALANO
ACTIVO
ACTIVO NO CORRENTE
Activos Fixos Tangveis
Edifcios e outras construes
Depreciaes e amortizaes
Equipamento bsico
Depreciaes e amortizaes
Total do activo no corrente
ACTIVO CORRENTE
Inventrios
Mat.primas, sub. de consumo
e materiais diversos
Produtos acabados e intermdios
Clientes
Outras contas a receber
Activos financeiros detidos para negociao
Caixa e depsitso bancrios
Total do activo corrente
Total do activo
CAPITAL PRPRIO E PASSIVO
CAPITAL PRPRIO
Capital realizado
Reservas legais
Resultado lquido do perodo
Total do capital prprio
PASSIVO NO CORRENTE

PASSIVO CORRENTE
Fornecedores
Estado e outros entes pblicos
Financiamentos obtidos
Outras contas a pagar
Total do passivo corrente
Total do passivo
Total do capital prprio e do passivo

(Contos)

177,170.00
76,000.00
-11,280.00
172,000.00
-59,550.00
177,170.00

80,677.86
27,954.16
52,723.70
55,920.00
338.44
25,382.69
10,000.00
172,318.98
349,488.98

SSIVO

150,000.00
44,238.10
34,620.50
228,858.60

49,695.35
29,911.20
40,000.00
1,022.87
120,629.42
120,629.42
349,488.01

0.00

0.97