Sistema de Custeio

Cliente
Projeto
Nmero do projeto
Driver
usado
Custos fixos
1 Aluguel da sala
2 Salrios da Administrao
1 Provedor de internet
1 Linhas telefnicas
2 Contabilidade
1 Seguros
2 Despesas Financeiras
2 Honorrios da Diretoria
1 Energia Eltrica
2 Despesas com Malote
1 Materiais de Consumo.
Custos Variveis Indiretos

Salrios dos Consultores
Custos Diretos
Salrio dos consultores
Combustvel
Despesas com Viagens
Receita Bruta
Impostos
Receita Lquida
Resultado Operacional
Receita Operacional por cliente
1 CLIENTE 01
2 CLIENTE 02
3 CLIENTE 03
4 CLIENTE 04
1
Projeto 14
Custo unitTotal
2
Projeto 2
2
Projeto 3
14
10
11
44735.00
12605.75
7534.77
6034.77
1200.00
480.00
0.00
0.00
2500.00
576.92
384.62
384.62
200.00
80.00
0.00
0.00
250.00
100.00
0.00
0.00
400.00
92.31
61.54
61.54
1200.00
480.00
0.00
0.00
14389.00
3320.54
2213.69
2213.69
12000.00
2769.23
1846.15
1846.15
215.00
86.00
0.00
0.00
187.00
43.15
28.77
28.77
194.00
77.60
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
12000.00
4500.00
3000.00
1500.00
35950.00
7200
4800
4000
35400.00
7000.00
4800.00
4000.00
0.00
0.00
0.00
0.00
550.00
200.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
52000.00 12000.00
6000.00
23200.00
10400.00
2400.00
1200.00
92800.00
41600
9600
4800
12115.00
21794.25
-2734.77
-5234.77
116000.00
21794.246154
4736.9230769
569.18461538
4373.1384615
4 Novos projetos
Projeto 12 Projeto 15 Projeto 13

12
3767.38
15
13
4419.18 10373.14
0.00
0.00
0.00
0.00
0.00
0.00
0.00
240.00
480.00
0.00
0.00
0.00
0.00
0.00
0.00
192.31
192.31
769.23
0.00
0.00
0.00
0.00
0.00
0.00
0.00
40.00
80.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
50.00
100.00
0.00
0.00
0.00
0.00
0.00
0.00
30.77
30.77
123.08
0.00
0.00
0.00
0.00
0.00
0.00
0.00
240.00
480.00
0.00
0.00
0.00
0.00
0.00
0.00
1106.85
1106.85
4427.38
0.00
0.00
0.00
0.00
0.00
0.00
923.08
923.08
3692.31
0.00
0.00
0.00
0.00
0.00
0.00
0.00
43.00
86.00
0.00
0.00
0.00
0.00
0.00
0.00
14.38
14.38
57.54
0.00
0.00
0.00
0.00
0.00
0.00
0.00
38.80
77.60
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
0.00
0.00
0.00
0.00
0.00
0.00
0.00
1500.00
1500.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
5000
2550
12400
2500.00 12100.00
0.00
0.00
0.00
0.00
0.00
0.00
5000.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
50.00
300.00
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
8000.00 23000.00
0.00
0.00
0.00
0.00
0.00
0.00
3000.00
1600.00
4600.00
0.00
0.00
0.00
0.00
0.00
0.00
12000
6400
18400
3232.62
-569.18
-4373.14
0.00
0.00
0.00
0.00
0.00
0.00
15000.00
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
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0
0.00
Mdulo de Entrada de Dados Mensal e Rateio

Cliente
Projeto
Nmero do projeto
Driver
usado
Custos fixos
1 Aluguel da sala
1 Linhas telefnicas
2 Contabilidade
1 Seguros
1 Energia Eltrica

Custos Variveis Diretos
Combustvel
Receita Bruta
Impostos
Receita Lquida
Cd.do
Driver
14
10
11
12
15
13
44,735.00 12,605.75 7,534.77 6,034.77 3,767.38 4,419.18 10,373.14

1,200.00
480.00
0.00
0.00
0.00
240.00
480.00
2,500.00
576.92
384.62
384.62
192.31
192.31
769.23
200.00
80.00
0.00
0.00
0.00
40.00
80.00
250.00
100.00
0.00
0.00
0.00
50.00
100.00
400.00
92.31
61.54
61.54
30.77
30.77
123.08
1,200.00
480.00
0.00
0.00
0.00
240.00
480.00
14,389.00 3,320.54 2,213.69 2,213.69 1,106.85 1,106.85 4,427.38

12,000.00 2,769.23 1,846.15 1,846.15
923.08
923.08 3,692.31
215.00
86.00
0.00
0.00
0.00
43.00
86.00
187.00
43.15
28.77
28.77
14.38
14.38
57.54
194.00
77.60
0.00
0.00
0.00
38.80
77.60
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
12,000.00 4,500.00 3,000.00 1,500.00 1,500.00 1,500.00
0.00
35,950.00 7,200.00 4,800.00 4,000.00 5,000.00 2,550.00 12,400.00

35,400.00 7,000.00 4,800.00 4,000.00 5,000.00 2,500.00 12,100.00
0.00
550.00
200.00
50.00
300.00
145,000.00 52,000.00 24,000.00 12,000.00 15,000.00 12,000.00 30,000.00

23,200.00 10,400.00 2,400.00 1,200.00 3,000.00 1,600.00 4,600.00
121,800.00 41,600.00 21,600.00 10,800.00 12,000.00 10,400.00 25,400.00
41,115.00 21,794.25 9,265.23
765.23 3,232.62 3,430.82 2,626.86
Driver:
1 Nmero de consultores por projeto no escrit
2 Nmero de consultores/projeto
Cd.do
Driver
Projeto 14 Projeto 2 Projeto 3 Projeto 12 Projeto 15 Projeto 13
Custo unitTotal
13
0.4
0.2
0.4
3 Horas trabalhadas
4 Nmero de chamadas
5 Valor segurado
6 Valor do projeto
7 KM rodado
8 Nmero de viagens
9 Nmero de projetos
0
0
0
Participao no direcionador:
1 Nmero de consultores por projeto usando a
1 0.230769 0.153846 0.153846 0.076923 0.076923 0.307692
3 Tempo de utilizao estimado Internet
4 Nmero de chamadas
5 Valor segurado
6 Valor do projeto
7 KM rodado
8 Nmero de viagens
9 Nmero de projetos
Mdulo de Entrada de Dados Mensal e Rateio

Projeto
Alocado
0 GP
10 Consultor 1
10 Consultor 2
11 Consultor 3
15 Consultor 4
12 Consultor 5
13 Consultor 6
11 Consultor 7
14 Consultor 8
13 Consultor 9
13 Consultor 10
14 Consultor 11
14 Consultor 12
13 Consultor 13
0 PMO
Valor/hora
37.5
0
0
0
0
0
0
0
0
0
0
0
0
0
37.5
6000
3000
1800
2200
2500
5000
2200
1800
2700
3500
2500
1800
2500
3900
6000
80
120
40
40
40
Cliente
Projeto
Nmero do projeto
Driver
usado

Custos Diretos
Combustvel
Custo unitTotal
Custos fixos
1 Aluguel da sala
1 Linhas telefnicas
2 Contabilidade
1 Seguros
1 Energia Eltrica
14
10
11
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
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
0
0
0
Receita Bruta
Impostos
Receita Lquida
Cd.do
Driver
Driver:
1 Nmero de consultores por projeto no escritrio
4 Nmero de chamadas
5 Valor segurado
6 Valor do projeto
7 KM rodado
0
0
0
13
0
0
0
0
0
8 Nmero
de viagens
Nmero
de projetos
9
Cd.do
Driver
Projeto
Alocado
0
0
0
1 Nmero de consultores por projeto usando a sala
4 Nmero de chamadas
5 Valor segurado
6 Valor do projeto
7 KM rodado
8 Nmero de viagens
9 Nmero de projetos
0 GP
10 Consultor 1
10 Consultor 2
11 Consultor 3
15 Consultor 4
12 Consultor 5
13 Consultor 6
11 Consultor 7
14 Consultor 8
13 Consultor 9
13 Consultor 10
14 Consultor 11
14 Consultor 12
13 Consultor 13
0 PMO
Valor/hora
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1 0.230769 0.153846 0.153846

1

12
15
13
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
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
0.076923 0.076923 0.307692

1
Cliente
Projeto
Nmero do projeto
Driver
usado

Custos Diretos
Combustvel
Custo unitTotal
Custos fixos
1 Aluguel da sala
1 Linhas telefnicas
2 Contabilidade
1 Seguros
1 Energia Eltrica
14
10
11
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
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
0
0
0
Receita Bruta
Impostos
Receita Lquida
Cd.do
Driver
Driver:
4 Nmero de chamadas
5 Valor segurado
6 Valor do projeto
7 KM rodado
0
0
0
13
0
0
0
0
0
8 Nmero
de viagens
Nmero
de projetos
9
Cd.do
Driver
Projeto
Alocado
0
0
0
4 Nmero de chamadas
5 Valor segurado
6 Valor do projeto
7 KM rodado
8 Nmero de viagens
9 Nmero de projetos
0 GP
10 Consultor 1
10 Consultor 2
11 Consultor 3
15 Consultor 4
12 Consultor 5
13 Consultor 6
11 Consultor 7
14 Consultor 8
13 Consultor 9
13 Consultor 10
14 Consultor 11
14 Consultor 12
13 Consultor 13
0 PMO
Valor/hora
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1 0.230769 0.153846 0.153846

1

12
15
13
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
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
0.076923 0.076923 0.307692

1
Cliente
Projeto
Nmero do projeto
Driver
usado

Custos Diretos
Combustvel
Custo unitTotal
Custos fixos
1 Aluguel da sala
1 Linhas telefnicas
2 Contabilidade
1 Seguros
1 Energia Eltrica
14
10
11
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
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
0
0
0
Receita Bruta
Impostos
Receita Lquida
Cd.do
Driver
Driver:
4 Nmero de chamadas
5 Valor segurado
6 Valor do projeto
7 KM rodado
0
0
0
13
0
0
0
0
0
8 Nmero
de viagens
Nmero
de projetos
9
Cd.do
Driver
Projeto
Alocado
0
0
0
4 Nmero de chamadas
5 Valor segurado
6 Valor do projeto
7 KM rodado
8 Nmero de viagens
9 Nmero de projetos
0 GP
10 Consultor 1
10 Consultor 2
11 Consultor 3
15 Consultor 4
12 Consultor 5
13 Consultor 6
11 Consultor 7
14 Consultor 8
13 Consultor 9
13 Consultor 10
14 Consultor 11
14 Consultor 12
13 Consultor 13
0 PMO
Valor/hora
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1 0.230769 0.153846 0.153846

1

12
15
13
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
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
0.076923 0.076923 0.307692

1
Cliente
Projeto
Nmero do projeto
Driver
usado

Custos Diretos
Combustvel
Custo unitTotal
Custos fixos
1 Aluguel da sala
1 Linhas telefnicas
2 Contabilidade
1 Seguros
1 Energia Eltrica
14
10
11
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
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
0
0
0
Receita Bruta
Impostos
Receita Lquida
Cd.do
Driver
Driver:
4 Nmero de chamadas
5 Valor segurado
6 Valor do projeto
7 KM rodado
0
0
0
13
0
0
0
0
0
8 Nmero
de viagens
Nmero
de projetos
9
Cd.do
Driver
Projeto
Alocado
0
0
0
4 Nmero de chamadas
5 Valor segurado
6 Valor do projeto
7 KM rodado
8 Nmero de viagens
9 Nmero de projetos
0 GP
10 Consultor 1
10 Consultor 2
11 Consultor 3
15 Consultor 4
12 Consultor 5
13 Consultor 6
11 Consultor 7
14 Consultor 8
13 Consultor 9
13 Consultor 10
14 Consultor 11
14 Consultor 12
13 Consultor 13
0 PMO
Valor/hora
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1 0.230769 0.153846 0.153846

1

12
15
13
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
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
0.076923 0.076923 0.307692

1
Cliente
Projeto
Nmero do projeto
Driver
usado

Custos Diretos
Combustvel
Custo unitTotal
Custos fixos
1 Aluguel da sala
1 Linhas telefnicas
2 Contabilidade
1 Seguros
1 Energia Eltrica
14
10
11
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
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
0
0
0
Receita Bruta
Impostos
Receita Lquida
Cd.do
Driver
Driver:
4 Nmero de chamadas
5 Valor segurado
6 Valor do projeto
7 KM rodado
0
0
0
13
0
0
0
0
0
8 Nmero
de viagens
Nmero
de projetos
9
Cd.do
Driver
Projeto
Alocado
0
0
0
4 Nmero de chamadas
5 Valor segurado
6 Valor do projeto
7 KM rodado
8 Nmero de viagens
9 Nmero de projetos
0 GP
10 Consultor 1
10 Consultor 2
11 Consultor 3
15 Consultor 4
12 Consultor 5
13 Consultor 6
11 Consultor 7
14 Consultor 8
13 Consultor 9
13 Consultor 10
14 Consultor 11
14 Consultor 12
13 Consultor 13
0 PMO
Valor/hora
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1 0.230769 0.153846 0.153846

1

12
15
13
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
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0.00
0.00
0.00
0.00
0.00
0.076923 0.076923 0.307692

1
Cliente
Projeto
Nmero do projeto
Driver
usado

Custos Diretos
Combustvel
Custo unitTotal
Custos fixos
1 Aluguel da sala
1 Linhas telefnicas
2 Contabilidade
1 Seguros
1 Energia Eltrica
14
10
11
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
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
0
0
0
Receita Bruta
Impostos
Receita Lquida
Cd.do
Driver
Driver:
4 Nmero de chamadas
5 Valor segurado
6 Valor do projeto
7 KM rodado
0
0
0
13
0
0
0
0
0
8 Nmero
de viagens
Nmero
de projetos
9
Cd.do
Driver
Projeto
Alocado
0
0
0
4 Nmero de chamadas
5 Valor segurado
6 Valor do projeto
7 KM rodado
8 Nmero de viagens
9 Nmero de projetos
0 GP
10 Consultor 1
10 Consultor 2
11 Consultor 3
15 Consultor 4
12 Consultor 5
13 Consultor 6
11 Consultor 7
14 Consultor 8
13 Consultor 9
13 Consultor 10
14 Consultor 11
14 Consultor 12
13 Consultor 13
0 PMO
Valor/hora
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1 0.230769 0.153846 0.153846

1

12
15
13
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
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0.00
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0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.076923 0.076923 0.307692

1
Cliente
Projeto
Nmero do projeto
Driver
usado

Custos Diretos
Combustvel
Custo unitTotal
Custos fixos
1 Aluguel da sala
1 Linhas telefnicas
2 Contabilidade
1 Seguros
1 Energia Eltrica
14
10
11
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
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
0
0
0
Receita Bruta
Impostos
Receita Lquida
Cd.do
Driver
Driver:
4 Nmero de chamadas
5 Valor segurado
6 Valor do projeto
7 KM rodado
0
0
0
13
0
0
0
0
0
8 Nmero
de viagens
Nmero
de projetos
9
Cd.do
Driver
Projeto
Alocado
0
0
0
4 Nmero de chamadas
5 Valor segurado
6 Valor do projeto
7 KM rodado
8 Nmero de viagens
9 Nmero de projetos
0 GP
10 Consultor 1
10 Consultor 2
11 Consultor 3
15 Consultor 4
12 Consultor 5
13 Consultor 6
11 Consultor 7
14 Consultor 8
13 Consultor 9
13 Consultor 10
14 Consultor 11
14 Consultor 12
13 Consultor 13
0 PMO
Valor/hora
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1 0.230769 0.153846 0.153846

1

12
15
13
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
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0.00
0.00
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0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.076923 0.076923 0.307692

1
Cliente
Projeto
Nmero do projeto
Driver
usado

Custos Diretos
Combustvel
Custo unitTotal
Custos fixos
1 Aluguel da sala
1 Linhas telefnicas
2 Contabilidade
1 Seguros
1 Energia Eltrica
14
10
11
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
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
0
0
0
Receita Bruta
Impostos
Receita Lquida
Cd.do
Driver
Driver:
4 Nmero de chamadas
5 Valor segurado
6 Valor do projeto
7 KM rodado
0
0
0
13
0
0
0
0
0
8 Nmero
de viagens
Nmero
de projetos
9
Cd.do
Driver
Projeto
Alocado
0
0
0
4 Nmero de chamadas
5 Valor segurado
6 Valor do projeto
7 KM rodado
8 Nmero de viagens
9 Nmero de projetos
0 GP
10 Consultor 1
10 Consultor 2
11 Consultor 3
15 Consultor 4
12 Consultor 5
13 Consultor 6
11 Consultor 7
14 Consultor 8
13 Consultor 9
13 Consultor 10
14 Consultor 11
14 Consultor 12
13 Consultor 13
0 PMO
Valor/hora
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1 0.230769 0.153846 0.153846

1

12
15
13
0.00
0.00
0.00
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0.00
0.00
0.00
0.00
0.00
0.076923 0.076923 0.307692

1
Cliente
Projeto
Nmero do projeto
Driver
usado

Custos Diretos
Combustvel
Custo unitTotal
Custos fixos
1 Aluguel da sala
1 Linhas telefnicas
2 Contabilidade
1 Seguros
1 Energia Eltrica
14
10
11
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
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
0
0
0
Receita Bruta
Impostos
Receita Lquida
Cd.do
Driver
Driver:
4 Nmero de chamadas
5 Valor segurado
6 Valor do projeto
7 KM rodado
0
0
0
13
0
0
0
0
0
8 Nmero
de viagens
Nmero
de projetos
9
Cd.do
Driver
Projeto
Alocado
0
0
0
4 Nmero de chamadas
5 Valor segurado
6 Valor do projeto
7 KM rodado
8 Nmero de viagens
9 Nmero de projetos
0 GP
10 Consultor 1
10 Consultor 2
11 Consultor 3
15 Consultor 4
12 Consultor 5
13 Consultor 6
11 Consultor 7
14 Consultor 8
13 Consultor 9
13 Consultor 10
14 Consultor 11
14 Consultor 12
13 Consultor 13
0 PMO
Valor/hora
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1 0.230769 0.153846 0.153846

1

12
15
13
0.00
0.00
0.00
0.00
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0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.076923 0.076923 0.307692

1
Cliente
Projeto
Nmero do projeto
Driver
usado

Custos Diretos
Combustvel
Custo unitTotal
Custos fixos
1 Aluguel da sala
1 Linhas telefnicas
2 Contabilidade
1 Seguros
1 Energia Eltrica
14
10
11
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
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
0
0
0
Receita Bruta
Impostos
Receita Lquida
Cd.do
Driver
Driver:
4 Nmero de chamadas
5 Valor segurado
6 Valor do projeto
7 KM rodado
0
0
0
13
0
0
0
0
0
8 Nmero
de viagens
Nmero
de projetos
9
Cd.do
Driver
Projeto
Alocado
0
0
0
4 Nmero de chamadas
5 Valor segurado
6 Valor do projeto
7 KM rodado
8 Nmero de viagens
9 Nmero de projetos
0 GP
10 Consultor 1
10 Consultor 2
11 Consultor 3
15 Consultor 4
12 Consultor 5
13 Consultor 6
11 Consultor 7
14 Consultor 8
13 Consultor 9
13 Consultor 10
14 Consultor 11
14 Consultor 12
13 Consultor 13
0 PMO
Valor/hora
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1 0.230769 0.153846 0.153846

1

12
15
13
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
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0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.076923 0.076923 0.307692

1
Cliente
Projeto
Nmero do projeto
Driver
usado

Custos Diretos
Combustvel
Custo unitTotal
Custos fixos
1 Aluguel da sala
1 Linhas telefnicas
2 Contabilidade
1 Seguros
1 Energia Eltrica
14
10
11
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
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
0
0
0
Receita Bruta
Impostos
Receita Lquida
Cd.do
Driver
Driver:
4 Nmero de chamadas
5 Valor segurado
6 Valor do projeto
7 KM rodado
0
0
0
13
0
0
0
0
0
8 Nmero
de viagens
Nmero
de projetos
9
Cd.do
Driver
Projeto
Alocado
0
0
0
4 Nmero de chamadas
5 Valor segurado
6 Valor do projeto
7 KM rodado
8 Nmero de viagens
9 Nmero de projetos
0 GP
10 Consultor 1
10 Consultor 2
11 Consultor 3
15 Consultor 4
12 Consultor 5
13 Consultor 6
11 Consultor 7
14 Consultor 8
13 Consultor 9
13 Consultor 10
14 Consultor 11
14 Consultor 12
13 Consultor 13
0 PMO
Valor/hora
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
1 0.230769 0.153846 0.153846

1

12
15
13
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
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0.00
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0.00
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0.00
0.00
0.00
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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
0.076923 0.076923 0.307692

1
Mdulo de Rentabilidade
Cliente
Projeto
Nmero do projeto
Driver
usado
Custos fixos
1 Aluguel da sala
1 Linhas telefnicas
2 Contabilidade
1 Seguros
1 Energia Eltrica

Custos Diretos
Combustvel
Receita Bruta
Impostos
Receita Lquida
Receita Operacional por cliente
1 CLIENTE 01
2 CLIENTE 02
3 CLIENTE 03
4 CLIENTE 04
1
Projeto 14
Custo unitTotal
Projeto 2
14
89,470.00
2
10
25,211.51 15,069.54
2,400.00
960.00
0.00
5,000.00
1,153.85
769.23
400.00
160.00
0.00
500.00
200.00
0.00
800.00
184.62
123.08
2,400.00
960.00
0.00
28,778.00
6,641.08
4,427.38
24,000.00
5,538.46
3,692.31
430.00
172.00
0.00
374.00
86.31
57.54
388.00
155.20
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
24,000.00
9,000.00
6,000.00
71,900.00
14,400.00
9,600.00
70,800.00
14,000.00
9,600.00
0.00
0.00
0.00
1,100.00
400.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
261,000.00
46,400.00
214,600.00
53,230.00
104,000.00 36,000.00
20,800.00
4,800.00
83,200.00 31,200.00
43,588.49
43,588.49
8,526.15
2,861.63
-1,746.28
6,530.46
2
Projeto 3
4 Novos projetos

11
12
15
13
12,069.54
7,534.77
0.00
0.00
0.00
0.00
0.00
0.00
0.00
480.00
960.00
0.00
0.00
0.00
0.00
0.00
769.23
384.62
384.62
1,538.46
0.00
0.00
0.00
0.00
0.00
0.00
0.00
80.00
160.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
100.00
200.00
0.00
0.00
0.00
0.00
0.00
123.08
61.54
61.54
246.15
0.00
0.00
0.00
0.00
0.00
0.00
0.00
480.00
960.00
0.00
0.00
0.00
0.00
0.00
4,427.38
2,213.69
2,213.69
8,854.77
0.00
0.00
0.00
0.00
0.00
3,692.31
1,846.15
1,846.15
7,384.62
0.00
0.00
0.00
0.00
0.00
0.00
0.00
86.00
172.00
0.00
0.00
0.00
0.00
0.00
57.54
28.77
28.77
115.08
0.00
0.00
0.00
0.00
0.00
0.00
0.00
77.60
155.20
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
0.00
0.00
0.00
0.00
0.00
0.00
3,000.00
3,000.00
3,000.00
0.00
0.00
0.00
0.00
0.00
0.00
8,000.00 10,000.00
5,100.00 24,800.00
0.00
0.00
8,000.00 10,000.00
5,000.00 24,200.00
0.00
0.00
0.00
0.00
0.00
8,838.37 20,746.28
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
100.00
600.00
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
18,000.00 30,000.00 20,000.00 53,000.00
0.00
0.00
0.00
0.00
0.00
9,200.00
0.00
0.00
0.00
0.00
0.00
15,600.00 24,000.00 16,800.00 43,800.00
0.00
0.00
-4,469.54
0.00
0.00
0.00
0.00
0.00
2,400.00
6,000.00
6,465.23
3,200.00
2,861.63 -1,746.28
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
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
Anlise custo volume lucro - Valores mensais

Cenrios -->
(-) 50%
Receita liquida
Custos variveis
Margem de contribuio
Margem de contribuio %
Custos fixos
Resultado operacional
143,067 165,077 195,091 214,600 236,060 278,980

47,933
55,308
65,364
71,900
79,090
93,470
95,133 109,769 129,727 142,700 156,970 185,510
66%
66%
66%
66%
66%
66%
89,470
89,470
89,470
89,470
89,470
89,470
5,663
20,299
40,257
53,230
67,500
96,040
Break even (custo fixo / MC %)

Valor mdio da hora
Break even horas
(-) 30%
(-) 10%
Base
134,550
37.5
3,588
+ 10%
+ 30%
+ 50%
321,900
107,850
214,050
66%
89,470
124,580

Sistema de Custeio

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Custos Variveis Indiretos

Projeto 12 Projeto 15 Projeto 13

Mdulo de Entrada de Dados Mensal e Rateio

Custos Variveis Indiretos

44,735.00 12,605.75 7,534.77 6,034.77 3,767.38 4,419.18 10,373.14

14,389.00 3,320.54 2,213.69 2,213.69 1,106.85 1,106.85 4,427.38

12,000.00 4,500.00 3,000.00 1,500.00 1,500.00 1,500.00

35,950.00 7,200.00 4,800.00 4,000.00 5,000.00 2,550.00 12,400.00

145,000.00 52,000.00 24,000.00 12,000.00 15,000.00 12,000.00 30,000.00

765.23 3,232.62 3,430.82 2,626.86

Projeto 14 Projeto 2 Projeto 3 Projeto 12 Projeto 15 Projeto 13

1 0.230769 0.153846 0.153846 0.076923 0.076923 0.307692

3 Tempo de utilizao estimado Internet

Mdulo de Entrada de Dados Mensal e Rateio

Salrio dos consultores

Custos Variveis Indiretos

Projeto 14 Projeto 2 Projeto 3

1 0.230769 0.153846 0.153846

Projeto 12 Projeto 15 Projeto 13

0.076923 0.076923 0.307692

Custos Variveis Indiretos

Projeto 14 Projeto 2 Projeto 3

1 0.230769 0.153846 0.153846

Projeto 12 Projeto 15 Projeto 13

0.076923 0.076923 0.307692

Custos Variveis Indiretos

Projeto 14 Projeto 2 Projeto 3

1 0.230769 0.153846 0.153846

Projeto 12 Projeto 15 Projeto 13

0.076923 0.076923 0.307692

Custos Variveis Indiretos

Projeto 14 Projeto 2 Projeto 3

1 0.230769 0.153846 0.153846

Projeto 12 Projeto 15 Projeto 13

0.076923 0.076923 0.307692

Custos Variveis Indiretos

Projeto 14 Projeto 2 Projeto 3

1 0.230769 0.153846 0.153846

Projeto 12 Projeto 15 Projeto 13

0.076923 0.076923 0.307692

Custos Variveis Indiretos

Projeto 14 Projeto 2 Projeto 3

1 0.230769 0.153846 0.153846

Projeto 12 Projeto 15 Projeto 13

0.076923 0.076923 0.307692

Custos Variveis Indiretos

Projeto 14 Projeto 2 Projeto 3

1 0.230769 0.153846 0.153846

Projeto 12 Projeto 15 Projeto 13

0.076923 0.076923 0.307692

Custos Variveis Indiretos

Projeto 14 Projeto 2 Projeto 3

1 0.230769 0.153846 0.153846

Projeto 12 Projeto 15 Projeto 13

0.076923 0.076923 0.307692

Custos Variveis Indiretos

Projeto 14 Projeto 2 Projeto 3

1 0.230769 0.153846 0.153846

Projeto 12 Projeto 15 Projeto 13

0.076923 0.076923 0.307692

Custos Variveis Indiretos

Projeto 14 Projeto 2 Projeto 3

1 0.230769 0.153846 0.153846