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INVESTIMENTO INICIAL

Descrio Qtd Preo Total


1 200,000 200,000
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
-
TOTAL 200,000
Receitas Resumo
Item Valor Ano Valor IPC
100,000 1 1,200,000 %
2 1,200,000 0%
3 1,200,000 0%
4 1,200,000 0%
5 1,200,000 0%

Total 100,000

Ano / Ms TOTAL 1 2 3 4 5 6
1 1,200,000 100,000 100,000 100,000 100,000 100,000 100,000
2 1,200,000 100,000 100,000 100,000 100,000 100,000 100,000
3 1,200,000 100,000 100,000 100,000 100,000 100,000 100,000
4 1,200,000 100,000 100,000 100,000 100,000 100,000 100,000
5 1,200,000 100,000 100,000 100,000 100,000 100,000 100,000

Ano / Ms 7 8 9 10 11 12
1 100,000 100,000 100,000 100,000 100,000 100,000
2 100,000 100,000 100,000 100,000 100,000 100,000
3 100,000 100,000 100,000 100,000 100,000 100,000
4 100,000 100,000 100,000 100,000 100,000 100,000
5 100,000 100,000 100,000 100,000 100,000 100,000

Ms 1 2 3 4 5 6
Sazonalidade 100% 100% 100% 100% 100% 100%
Maturao 100% 100% 100% 100% 100% 100%

Ms 7 8 9 10 11 12
Sazonalidade 100% 100% 100% 100% 100% 100%
Maturao 100% 100% 100% 100% 100% 100%
Compras Resumo
Item Valor Ano Valor %
62,000 1 744,000
2 744,000 0%
3 744,000 0%
4 744,000 0%
5 744,000 0%

Total 62,000

Ano / Ms TOTAL 1 2 3 4 5 6
1 744,000 62,000 62,000 62,000 62,000 62,000 62,000
2 744,000 62,000 62,000 62,000 62,000 62,000 62,000
3 744,000 62,000 62,000 62,000 62,000 62,000 62,000
4 744,000 62,000 62,000 62,000 62,000 62,000 62,000
5 744,000 62,000 62,000 62,000 62,000 62,000 62,000

Ano / Ms 7 8 9 10 11 12
1 62,000 62,000 62,000 62,000 62,000 62,000
2 62,000 62,000 62,000 62,000 62,000 62,000
3 62,000 62,000 62,000 62,000 62,000 62,000
4 62,000 62,000 62,000 62,000 62,000 62,000
5 62,000 62,000 62,000 62,000 62,000 62,000

1 2 3 4 5 6
Sazonalidade 100% 100% 100% 100% 100% 100%
Maturao 100% 100% 100% 100% 100% 100%

7 8 9 10 11 12
Sazonalidade 100% 100% 100% 100% 100% 100%
Despesas Fixas Administrativas Resumo
Item Valor Ano Valor %
12,000 1 156,000
2 156,000 0%
3 156,000 0%
4 156,000 0%
5 156,000 0%

Sub Total 12,000

Eventuais
Item Valor
IPTU 850
Taxa de Incndio 150
Sub Total 1,000

Ano / Ms TOTAL 1 2 3 4 5 6
1 156,000 13,000 13,000 13,000 13,000 13,000 13,000
2 156,000 13,000 13,000 13,000 13,000 13,000 13,000
3 156,000 13,000 13,000 13,000 13,000 13,000 13,000
4 156,000 13,000 13,000 13,000 13,000 13,000 13,000
5 156,000 13,000 13,000 13,000 13,000 13,000 13,000

Ano / Ms 7 8 9 10 11 12
1 13,000 13,000 13,000 13,000 13,000 13,000
2 13,000 13,000 13,000 13,000 13,000 13,000
3 13,000 13,000 13,000 13,000 13,000 13,000
4 13,000 13,000 13,000 13,000 13,000 13,000
5 13,000 13,000 13,000 13,000 13,000 13,000
Despesas de Mo-de-Obra Contratada
Salrio Lquido 1/3 Frias + 13 Salrio +
Funo Qtd. Salrio Salrio Total FGTS VT VR Desconto VT
Total FGTS (ms) FGTS (ano)
1 850.00 850.00 72.25 220.00 220.00 51.00 1,311.25 25.62 922.25

1.00 2,700.00 850.00 72.25 220.00 220.00 51.00 1,311.25 25.62 922.25

Encargos Trabalhistas
INSS 26.8%
FGTS 8.5%
Reembolso VT 6.0%
Passagem (ida/volta) R$ 10.00
Vale Refeio R$ 10.00
Dias Trabalhados 22

Ano / Ms TOTAL 1 2 3 4 5 6 Resumo


1 16,965 1,337 1,337 1,337 1,337 1,337 1,337 Ano Valor %
2 16,965 1,337 1,337 1,337 1,337 1,337 1,337 1 16,965
3 16,965 1,337 1,337 1,337 1,337 1,337 1,337 2 16,965 0%
4 16,965 1,337 1,337 1,337 1,337 1,337 1,337 3 16,965 0%
5 16,965 1,337 1,337 1,337 1,337 1,337 1,337 4 16,965 0%
5 16,965 0%
Ano / Ms 7 8 9 10 11 12
1 1,337 1,337 1,337 1,337 1,337 2,259
2 1,337 1,337 1,337 1,337 1,337 2,259
3 1,337 1,337 1,337 1,337 1,337 2,259
4 1,337 1,337 1,337 1,337 1,337 2,259
5 1,337 1,337 1,337 1,337 1,337 2,259
Depesas MO Terceirizada Resumo
Item Valor Ano Valor %
1 -
2 - 0%
3 - 0%
4 - 0%
5 - 0%

Sub Total -

Ano / Ms TOTAL 1 2 3 4 5 6
1 - - - - - - -
2 - - - - - - -
3 - - - - - - -
4 - - - - - - -
5 - - - - - - -

Ano / Ms 7 8 9 10 11 12
1 - - - - - -
2 - - - - - -
3 - - - - - -
4 - - - - - -
5 - - - - - -
Despesas com Diretores Resumo
Funo Pr-Labore Ano Valor %
1 -
2 - 0%
3 - 0%
4 - 0%
Total - 5 - 0%

Ano / Ms TOTAL 1 2 3 4 5 6
1 - - - - - - -
2 - - - - - - -
3 - - - - - - -
4 - - - - - - -
5 - - - - - - -

Ano / Ms 7 8 9 10 11 12
1 - - - - - -
2 - - - - - -
3 - - - - - -
4 - - - - - -
5 - - - - - -
Despesas com Propaganda e Marketing Resumo
Item Valor Ano Valor %
1 -
2 - 0%
3 - 0%
4 - 0%
5 - 0%

Total -

Ano / Ms TOTAL 1 2 3 4 5 6
1 - - - - - - -
2 - - - - - - -
3 - - - - - - -
4 - - - - - - -
5 - - - - - - -

Ano / Ms 7 8 9 10 11 12
1 - - - - - -
2 - - - - - -
3 - - - - - -
4 - - - - - -
5 - - - - - -
Despesas Gerais Resumo
Item Valor Ano Valor %
1 -
2 - 0%
3 - 0%
4 - 0%
5 - 0%

Total -

Ano / Ms TOTAL 1 2 3 4 5 6
1 - - - - - - -
2 - - - - - - -
3 - - - - - - -
4 - - - - - - -
5 - - - - - - -

Ano / Ms 7 8 9 10 11 12
1 - - - - - -
2 - - - - - -
3 - - - - - -
4 - - - - - -
5 - - - - - -

1 2 3 4 5 6
Sazonalidade 100% 100% 100% 100% 100% 100%
Maturao 100% 100% 100% 100% 100% 100%

7 8 9 10 11 12
Despesas com Manuteno e Conservao Resumo
Item Valor Ano Valor %
1 -
2 - 0%
3 - 0%
4 - 0%
5 - 0%

Total -

Ano / Ms TOTAL 1 2 3 4 5 6
1 - - - - - - -
2 - - - - - - -
3 - - - - - - -
4 - - - - - - -
5 - - - - - - -

Ano / Ms 7 8 9 10 11 12
1 - - - - - -
2 - - - - - -
3 - - - - - -
4 - - - - - -
5 - - - - - -
Despesas com Transportes Resumo
Item Valor Ano Valor %
1 -
2 - 0%
3 - 0%
4 - 0%
5 - 0%

Total -

Ano / Ms TOTAL 1 2 3 4 5 6
1 - - - - - - -
2 - - - - - - -
3 - - - - - - -
4 - - - - - - -
5 - - - - - - -

Ano / Ms 7 8 9 10 11 12
1 - - - - - -
2 - - - - - -
3 - - - - - -
4 - - - - - -
5 - - - - - -
Enquadramento 2

Despesas Tributrias - Cenrio Provvel

ANO 1
Faturamento Faturamento Alquota Alquota Alquota
Ms
Mensal Acumulado Servios Comrcio Indstria
1 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
2 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
3 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
4 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
5 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
6 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
7 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
8 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
9 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
10 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
11 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
12 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
Total ###

ANO 2
Faturamento Faturamento Alquota Alquota Alquota
Ms
Mensal Acumulado Servios Comrcio Indstria
1 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
2 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
3 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
4 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
5 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
6 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
7 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
8 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
9 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
10 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
11 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
12 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
Total ###

ANO 3
Faturamento Faturamento Alquota Alquota Alquota
Ms
Mensal Acumulado Servios Comrcio Indstria
1 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
2 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
3 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
4 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
5 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
6 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
7 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
8 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
9 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
10 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
11 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
12 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
Total ###

ANO 4
Faturamento Faturamento Alquota Alquota Alquota
Ms
Mensal Acumulado Servios Comrcio Indstria
1 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
2 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
3 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
4 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
5 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
6 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
7 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
8 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
9 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
10 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
11 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
12 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
Total ###

ANO 5
Faturamento Faturamento Alquota Alquota Alquota
Ms
Mensal Acumulado Servios Comrcio Indstria
1 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
2 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
3 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
4 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
5 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
6 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
7 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
8 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
9 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
10 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
11 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
12 100,000.00 1,200,000.00 25.08% 16.72% 17.72%
Total ###

TABELA DE ALIQUOTAS - SIMPLES NACIONAL Resumo


RECEITA SERVIO COMRCIO INDSTRIA Ano
0 12.00% 8.00% 9.00% 1
180,000 16.42% 10.94% 11.94% 2
360,000 20.52% 13.68% 14.68% 3
540,000 22.62% 15.08% 16.08% 4
720,000 22.80% 15.20% 16.20% 5
900,000 24.84% 16.56% 17.56%
1,080,000 25.08% 16.72% 17.72%
1,260,000 25.36% 16.90% 17.90%
1,440,000 27.10% 18.06% 19.06%
1,620,000 27.36% 18.24% 19.24%
1,800,000 29.86% 19.90% 20.90%
1,980,000 30.12% 20.08% 21.08%
2,160,000 30.40% 20.26% 21.26%
2,340,000 30.70% 20.46% 21.46%
2,520,000 30.96% 20.64% 21.64%
2,700,000 33.70% 22.46% 23.46%
2,880,000 33.96% 22.64% 23.64%
3,060,000 34.26% 22.84% 23.84%
3,240,000 34.54% 23.02% 24.02%
3,420,000 34.84% 23.22% 24.22%
3,600,000
vel Despesas Tributrias - Cenrio Otimista

ANO 1
Imposto a Faturamento Faturamento Alquota Alquota
Ms
Pagar Mensal Acumulado Servios Comrcio
16,720.00 1 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 2 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 3 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 4 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 5 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 6 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 7 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 8 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 9 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 10 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 11 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 12 105,000.00 1,260,000.00 25.36% 16.90%
200,640.00 Total ###

ANO 2
Imposto a Faturamento Faturamento Alquota Alquota
Ms
Pagar Mensal Acumulado Servios Comrcio
16,720.00 1 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 2 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 3 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 4 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 5 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 6 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 7 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 8 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 9 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 10 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 11 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 12 105,000.00 1,260,000.00 25.36% 16.90%
200,640.00 Total ###

ANO 3
Imposto a Faturamento Faturamento Alquota Alquota
Ms
Pagar Mensal Acumulado Servios Comrcio
16,720.00 1 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 2 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 3 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 4 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 5 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 6 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 7 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 8 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 9 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 10 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 11 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 12 105,000.00 1,260,000.00 25.36% 16.90%
200,640.00 Total ###

ANO 4
Imposto a Faturamento Faturamento Alquota Alquota
Ms
Pagar Mensal Acumulado Servios Comrcio
16,720.00 1 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 2 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 3 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 4 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 5 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 6 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 7 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 8 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 9 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 10 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 11 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 12 105,000.00 1,260,000.00 25.36% 16.90%
200,640.00 Total ###

ANO 5
Imposto a Faturamento Faturamento Alquota Alquota
Ms
Pagar Mensal Acumulado Servios Comrcio
16,720.00 1 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 2 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 3 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 4 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 5 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 6 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 7 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 8 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 9 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 10 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 11 105,000.00 1,260,000.00 25.36% 16.90%
16,720.00 12 105,000.00 1,260,000.00 25.36% 16.90%
200,640.00 Total ###

Resumo
IPC MEI
- 49.00
0% 49.00
0% 49.00
0% 49.00
0% 49.00
% Receita 1.05

nrio Otimista Despesas Tributrias - Cen

ANO 1
Alquota Imposto a Faturamento Faturamento
Ms
Indstria Pagar Mensal Acumulado
17.90% 17,745.00 1 95,000.00 1,140,000.00
17.90% 17,745.00 2 95,000.00 1,140,000.00
17.90% 17,745.00 3 95,000.00 1,140,000.00
17.90% 17,745.00 4 95,000.00 1,140,000.00
17.90% 17,745.00 5 95,000.00 1,140,000.00
17.90% 17,745.00 6 95,000.00 1,140,000.00
17.90% 17,745.00 7 95,000.00 1,140,000.00
17.90% 17,745.00 8 95,000.00 1,140,000.00
17.90% 17,745.00 9 95,000.00 1,140,000.00
17.90% 17,745.00 10 95,000.00 1,140,000.00
17.90% 17,745.00 11 95,000.00 1,140,000.00
17.90% 17,745.00 12 95,000.00 1,140,000.00
212,940.00 Total ###

ANO 2
Alquota Imposto a Faturamento Faturamento
Ms
Indstria Pagar Mensal Acumulado
17.90% 17,745.00 1 95,000.00 1,140,000.00
17.90% 17,745.00 2 95,000.00 1,140,000.00
17.90% 17,745.00 3 95,000.00 1,140,000.00
17.90% 17,745.00 4 95,000.00 1,140,000.00
17.90% 17,745.00 5 95,000.00 1,140,000.00
17.90% 17,745.00 6 95,000.00 1,140,000.00
17.90% 17,745.00 7 95,000.00 1,140,000.00
17.90% 17,745.00 8 95,000.00 1,140,000.00
17.90% 17,745.00 9 95,000.00 1,140,000.00
17.90% 17,745.00 10 95,000.00 1,140,000.00
17.90% 17,745.00 11 95,000.00 1,140,000.00
17.90% 17,745.00 12 95,000.00 1,140,000.00
212,940.00 Total ###

ANO 3
Alquota Imposto a Faturamento Faturamento
Ms
Indstria Pagar Mensal Acumulado
17.90% 17,745.00 1 95,000.00 1,140,000.00
17.90% 17,745.00 2 95,000.00 1,140,000.00
17.90% 17,745.00 3 95,000.00 1,140,000.00
17.90% 17,745.00 4 95,000.00 1,140,000.00
17.90% 17,745.00 5 95,000.00 1,140,000.00
17.90% 17,745.00 6 95,000.00 1,140,000.00
17.90% 17,745.00 7 95,000.00 1,140,000.00
17.90% 17,745.00 8 95,000.00 1,140,000.00
17.90% 17,745.00 9 95,000.00 1,140,000.00
17.90% 17,745.00 10 95,000.00 1,140,000.00
17.90% 17,745.00 11 95,000.00 1,140,000.00
17.90% 17,745.00 12 95,000.00 1,140,000.00
212,940.00 Total ###

ANO 4
Alquota Imposto a Faturamento Faturamento
Ms
Indstria Pagar Mensal Acumulado
17.90% 17,745.00 1 95,000.00 1,140,000.00
17.90% 17,745.00 2 95,000.00 1,140,000.00
17.90% 17,745.00 3 95,000.00 1,140,000.00
17.90% 17,745.00 4 95,000.00 1,140,000.00
17.90% 17,745.00 5 95,000.00 1,140,000.00
17.90% 17,745.00 6 95,000.00 1,140,000.00
17.90% 17,745.00 7 95,000.00 1,140,000.00
17.90% 17,745.00 8 95,000.00 1,140,000.00
17.90% 17,745.00 9 95,000.00 1,140,000.00
17.90% 17,745.00 10 95,000.00 1,140,000.00
17.90% 17,745.00 11 95,000.00 1,140,000.00
17.90% 17,745.00 12 95,000.00 1,140,000.00
212,940.00 Total ###

ANO 5
Alquota Imposto a Faturamento Faturamento
Ms
Indstria Pagar Mensal Acumulado
17.90% 17,745.00 1 95,000.00 1,140,000.00
17.90% 17,745.00 2 95,000.00 1,140,000.00
17.90% 17,745.00 3 95,000.00 1,140,000.00
17.90% 17,745.00 4 95,000.00 1,140,000.00
17.90% 17,745.00 5 95,000.00 1,140,000.00
17.90% 17,745.00 6 95,000.00 1,140,000.00
17.90% 17,745.00 7 95,000.00 1,140,000.00
17.90% 17,745.00 8 95,000.00 1,140,000.00
17.90% 17,745.00 9 95,000.00 1,140,000.00
17.90% 17,745.00 10 95,000.00 1,140,000.00
17.90% 17,745.00 11 95,000.00 1,140,000.00
17.90% 17,745.00 12 95,000.00 1,140,000.00
212,940.00 Total ###
% Receita 0.95

sas Tributrias - Cenrio Pessimista

ANO 1 Cenrio Provvel


Alquota Alquota Alquota Imposto a
Ano / Ms
Servios Comrcio Indstria Pagar
25.08% 16.72% 17.72% 15,884.00 1
25.08% 16.72% 17.72% 15,884.00 2
25.08% 16.72% 17.72% 15,884.00 3
25.08% 16.72% 17.72% 15,884.00 4
25.08% 16.72% 17.72% 15,884.00 5
25.08% 16.72% 17.72% 15,884.00
25.08% 16.72% 17.72% 15,884.00
25.08% 16.72% 17.72% 15,884.00
25.08% 16.72% 17.72% 15,884.00 Cenrio Provvel
25.08% 16.72% 17.72% 15,884.00 Cenrio Otimista
25.08% 16.72% 17.72% 15,884.00 Cenrio Pessimista
25.08% 16.72% 17.72% 15,884.00
190,608.00

ANO 2
Alquota Alquota Alquota Imposto a
Servios Comrcio Indstria Pagar
25.08% 16.72% 17.72% 15,884.00
25.08% 16.72% 17.72% 15,884.00
25.08% 16.72% 17.72% 15,884.00
25.08% 16.72% 17.72% 15,884.00
25.08% 16.72% 17.72% 15,884.00
25.08% 16.72% 17.72% 15,884.00
25.08% 16.72% 17.72% 15,884.00
25.08% 16.72% 17.72% 15,884.00
25.08% 16.72% 17.72% 15,884.00
25.08% 16.72% 17.72% 15,884.00
25.08% 16.72% 17.72% 15,884.00
25.08% 16.72% 17.72% 15,884.00
190,608.00

ANO 3
Alquota Alquota Alquota Imposto a
Servios Comrcio Indstria Pagar
25.08% 16.72% 17.72% 15,884.00
25.08% 16.72% 17.72% 15,884.00
25.08% 16.72% 17.72% 15,884.00
25.08% 16.72% 17.72% 15,884.00
25.08% 16.72% 17.72% 15,884.00
25.08% 16.72% 17.72% 15,884.00
25.08% 16.72% 17.72% 15,884.00
25.08% 16.72% 17.72% 15,884.00
25.08% 16.72% 17.72% 15,884.00
25.08% 16.72% 17.72% 15,884.00
25.08% 16.72% 17.72% 15,884.00
25.08% 16.72% 17.72% 15,884.00
190,608.00

ANO 4
Alquota Alquota Alquota Imposto a
Servios Comrcio Indstria Pagar
25.08% 16.72% 17.72% 15,884.00
25.08% 16.72% 17.72% 15,884.00
25.08% 16.72% 17.72% 15,884.00
25.08% 16.72% 17.72% 15,884.00
25.08% 16.72% 17.72% 15,884.00
25.08% 16.72% 17.72% 15,884.00
25.08% 16.72% 17.72% 15,884.00
25.08% 16.72% 17.72% 15,884.00
25.08% 16.72% 17.72% 15,884.00
25.08% 16.72% 17.72% 15,884.00
25.08% 16.72% 17.72% 15,884.00
25.08% 16.72% 17.72% 15,884.00
190,608.00

ANO 5
Alquota Alquota Alquota Imposto a
Servios Comrcio Indstria Pagar
25.08% 16.72% 17.72% 15,884.00
25.08% 16.72% 17.72% 15,884.00
25.08% 16.72% 17.72% 15,884.00
25.08% 16.72% 17.72% 15,884.00
25.08% 16.72% 17.72% 15,884.00
25.08% 16.72% 17.72% 15,884.00
25.08% 16.72% 17.72% 15,884.00
25.08% 16.72% 17.72% 15,884.00
25.08% 16.72% 17.72% 15,884.00
25.08% 16.72% 17.72% 15,884.00
25.08% 16.72% 17.72% 15,884.00
25.08% 16.72% 17.72% 15,884.00
190,608.00
Cenrio Provvel

1 2 3 4 5 6 7
16,720.00 16,720.00 16,720.00 16,720.00 16,720.00 16,720.00 16,720.00
16,720.00 16,720.00 16,720.00 16,720.00 16,720.00 16,720.00 16,720.00
16,720.00 16,720.00 16,720.00 16,720.00 16,720.00 16,720.00 16,720.00
16,720.00 16,720.00 16,720.00 16,720.00 16,720.00 16,720.00 16,720.00
16,720.00 16,720.00 16,720.00 16,720.00 16,720.00 16,720.00 16,720.00

1 2 3 4 5
Cenrio Provvel 200,640.00 200,640.00 200,640.00 200,640.00 200,640.00
Cenrio Otimista 212,940.00 212,940.00 212,940.00 212,940.00 212,940.00
Cenrio Pessimista 190,608.00 190,608.00 190,608.00 190,608.00 190,608.00
8 9 10 11 12 TOTAL
16,720.00 16,720.00 16,720.00 16,720.00 16,720.00 200,640.00
16,720.00 16,720.00 16,720.00 16,720.00 16,720.00 200,640.00
16,720.00 16,720.00 16,720.00 16,720.00 16,720.00 200,640.00
16,720.00 16,720.00 16,720.00 16,720.00 16,720.00 200,640.00
16,720.00 16,720.00 16,720.00 16,720.00 16,720.00 200,640.00
ORAMENTO DE CAPITAL - MENSAL

Ano 1
Descrio TOTAL Investimentos
1 2 3 4 5 6 7 8 9 10 11

ENTRADAS 1,200,000 - 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000
Receitas 1,200,000 - 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000
SADAS 1,317,605 200,000 93,057 93,057 93,057 93,057 93,057 93,057 93,057 93,057 93,057 93,057 93,057
Compras 744,000 - 62,000 62,000 62,000 62,000 62,000 62,000 62,000 62,000 62,000 62,000 62,000
Desp. Fixas Adm. 156,000 - 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000
Desp. MO Contratada 16,965 - 1,337 1,337 1,337 1,337 1,337 1,337 1,337 1,337 1,337 1,337 1,337
Desp.MO Tercerizada - - - - - - - - - - - - -
Desp. com Diretores - - - - - - - - - - - - -
Desp. Marketing - - - - - - - - - - - - -
Desp. Gerais - - - - - - - - - - - - -
Desp. Manuteno - - - - - - - - - - - - -
Desp.Transportes - - - - - - - - - - - - -
Desp. Tributrias 200,640 - 16,720 16,720 16,720 16,720 16,720 16,720 16,720 16,720 16,720 16,720 16,720
Investimentos 200,000 200,000 - - - - - - - - - - -
FLUXO DE CAIXA (117,605) (200,000) 6,943 6,943 6,943 6,943 6,943 6,943 6,943 6,943 6,943 6,943 6,943

FLUXO DE CAIXA ACUMULADO (200,000) (193,057) (186,114) (179,171) (172,227) (165,284) (158,341) (151,398) (144,455) (137,512) (130,569) (123,626)

ORAMENTO DE CAPITAL - MENSAL

Ano 2
Descrio TOTAL
1 2 3 4 5 6 7 8 9 10 11 12

ENTRADAS 1,200,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000
Receitas 1,200,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000
SADAS 1,117,605 93,057 93,057 93,057 93,057 93,057 93,057 93,057 93,057 93,057 93,057 93,057 93,979
Compras 744,000 62,000 62,000 62,000 62,000 62,000 62,000 62,000 62,000 62,000 62,000 62,000 62,000
Desp. Fixas Adm. 156,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000
Desp. MO Contratada 16,965 1,337 1,337 1,337 1,337 1,337 1,337 1,337 1,337 1,337 1,337 1,337 2,259
Desp.MO Tercerizada - - - - - - - - - - - - -
Desp. com Diretores - - - - - - - - - - - - -
Desp. Marketing - - - - - - - - - - - - -
Desp. Gerais - - - - - - - - - - - - -
Desp. Manuteno - - - - - - - - - - - - -
Desp.Transportes - - - - - - - - - - - - -
Desp. Tributrias 200,640 16,720 16,720 16,720 16,720 16,720 16,720 16,720 16,720 16,720 16,720 16,720 16,720
Investimentos - - - - - - - - - - - - -
FLUXO DE CAIXA 82,395 6,943 6,943 6,943 6,943 6,943 6,943 6,943 6,943 6,943 6,943 6,943 6,021

FLUXO DE CAIXA ACUMULADO (117,605) (110,662) (103,718) (96,775) (89,832) (82,889) (75,946) (69,003) (62,060) (55,116) (48,173) (41,230) (35,209)
ORAMENTO DE CAPITAL - MENSAL

Ano 3
Descrio TOTAL
1 2 3 4 5 6 7 8 9 10 11 12

ENTRADAS 1,200,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000
Receitas 1,200,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000
SADAS 1,117,605 93,057 93,057 93,057 93,057 93,057 93,057 93,057 93,057 93,057 93,057 93,057 93,979
Compras 744,000 62,000 62,000 62,000 62,000 62,000 62,000 62,000 62,000 62,000 62,000 62,000 62,000
Desp. Fixas Adm. 156,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000
Desp. MO Contratada 16,965 1,337 1,337 1,337 1,337 1,337 1,337 1,337 1,337 1,337 1,337 1,337 2,259
Desp.MO Tercerizada - - - - - - - - - - - - -
Desp. com Diretores - - - - - - - - - - - - -
Desp. Marketing - - - - - - - - - - - - -
Desp. Gerais - - - - - - - - - - - - -
Desp. Manuteno - - - - - - - - - - - - -
Desp.Transportes - - - - - - - - - - - - -
Desp. Tributrias 200,640 16,720 16,720 16,720 16,720 16,720 16,720 16,720 16,720 16,720 16,720 16,720 16,720
Investimentos - - - - - - - - - - - - -
FLUXO DE CAIXA 82,395 6,943 6,943 6,943 6,943 6,943 6,943 6,943 6,943 6,943 6,943 6,943 6,021

FLUXO DE CAIXA ACUMULADO (35,209) (28,266) (21,323) (14,380) (7,437) (494) 6,449 13,393 20,336 27,279 34,222 41,165 47,186

ORAMENTO DE CAPITAL - MENSAL

Ano 4
Descrio TOTAL
1 2 3 4 5 6 7 8 9 10 11 12

ENTRADAS 1,200,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000
Receitas 1,200,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000
SADAS 1,117,605 93,057 93,057 93,057 93,057 93,057 93,057 93,057 93,057 93,057 93,057 93,057 93,979
Compras 744,000 62,000 62,000 62,000 62,000 62,000 62,000 62,000 62,000 62,000 62,000 62,000 62,000
Desp. Fixas Adm. 156,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000
Desp. MO Contratada 16,965 1,337 1,337 1,337 1,337 1,337 1,337 1,337 1,337 1,337 1,337 1,337 2,259
Desp.MO Tercerizada - - - - - - - - - - - - -
Desp. com Diretores - - - - - - - - - - - - -
Desp. Marketing - - - - - - - - - - - - -
Desp. Gerais - - - - - - - - - - - - -
Desp. Manuteno - - - - - - - - - - - - -
Desp.Transportes - - - - - - - - - - - - -
Desp. Tributrias 200,640 16,720 16,720 16,720 16,720 16,720 16,720 16,720 16,720 16,720 16,720 16,720 16,720
Investimentos - - - - - - - - - - - - -
FLUXO DE CAIXA 82,395 6,943 6,943 6,943 6,943 6,943 6,943 6,943 6,943 6,943 6,943 6,943 6,021

FLUXO DE CAIXA ACUMULADO 47,186 54,129 61,072 68,015 74,959 81,902 88,845 95,788 102,731 109,674 116,617 123,560 129,581
ORAMENTO DE CAPITAL - MENSAL

Ano 5
Descrio TOTAL
1 2 3 4 5 6 7 8 9 10 11 12

ENTRADAS 1,200,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000
Receitas 1,200,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000 100,000
SADAS 1,117,605 93,057 93,057 93,057 93,057 93,057 93,057 93,057 93,057 93,057 93,057 93,057 93,979
Compras 744,000 62,000 62,000 62,000 62,000 62,000 62,000 62,000 62,000 62,000 62,000 62,000 62,000
Desp. Fixas Adm. 156,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000 13,000
Desp. MO Contratada 16,965 1,337 1,337 1,337 1,337 1,337 1,337 1,337 1,337 1,337 1,337 1,337 2,259
Desp.MO Tercerizada - - - - - - - - - - - - -
Desp. com Diretores - - - - - - - - - - - - -
Desp. Marketing - - - - - - - - - - - - -
Desp. Gerais - - - - - - - - - - - - -
Desp. Manuteno - - - - - - - - - - - - -
Desp.Transportes - - - - - - - - - - - - -
Desp. Tributrias 200,640 16,720 16,720 16,720 16,720 16,720 16,720 16,720 16,720 16,720 16,720 16,720 16,720
Investimentos - - - - - - - - - - - - -
FLUXO DE CAIXA 82,395 6,943 6,943 6,943 6,943 6,943 6,943 6,943 6,943 6,943 6,943 6,943 6,021

FLUXO DE CAIXA ACUMULADO 129,581 136,524 143,468 150,411 157,354 164,297 171,240 178,183 185,126 192,070 199,013 205,956 211,977
ORAMENTO DE CAPITAL - MENSAL

Ano 1
12

100,000
100,000
93,979
62,000
13,000
2,259
-
-
-
-
-
-
16,720
-
6,021

(117,605)
ORAMENTO DE CAPITAL - ANUAL - CENRIO PROVVEL

TOTAL Investimentos 1 2 3 4 5

ENTRADAS 6,000,000 - 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000


Receitas 6,000,000 - 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000
SADAS 5,788,023 200,000 1,117,605 1,117,605 1,117,605 1,117,605 1,117,605
Compras 3,720,000 - 744,000 744,000 744,000 744,000 744,000
Desp. Fixas Adm. 780,000 - 156,000 156,000 156,000 156,000 156,000
Desp. MO Contratada 84,823 - 16,965 16,965 16,965 16,965 16,965
Desp. MO Tercerizada - - - - - - -
Desp. com Diretores - - - - - - -
Desp. Vendas e Marketing - - - - - - -
Desp. Gerais - - - - - - -
Desp. Manuteno - - - - - - -
Desp. Transportes - - - - - - -
Desp. Tributrias 1,003,200 - 200,640 200,640 200,640 200,640 200,640
Investimentos 200,000 200,000 - - - - -
FLUXO DE CAIXA 211,977 (200,000) 82,395 82,395 82,395 82,395 82,395

VPL 81,178.49
TIR 30%
Taxa Selic 14.25%
Payback Regular
# Ano Fluxo Fluxo Acumulado Payback
0 0 (200,000) (200,000)
1 1 82,395 (117,605)
2 2 82,395 (35,209)
3 3 82,395 47,186 2.43
4 4 82,395 129,581
5 5 82,395 211,977
PONTO DE EQUILBRIO
Ano 1 Ano 2 Ano 3 Ano 4 Ano 5
Receitas 1,200,000 1,200,000 1,200,000 1,200,000 1,200,000
Despesas Fixas 172,965 172,965 172,965 172,965 172,965
Desp. Fixas Adm. 156,000 156,000 156,000 156,000 156,000
Desp. MO Contratada 16,965 16,965 16,965 16,965 16,965
Desp. MO Tercerizada - - - - -
Desp.com Diretores - - - - -
Desp. Marketing - - - - -
Desp. Manuteno - - - - -
Desp. Transportes - - - - -
Despesas Variveis 944,640 944,640 944,640 944,640 944,640
Compras 744,000 744,000 744,000 744,000 744,000
Desp. Gerais - - - - -
Desp. Tributrias 200,640 200,640 200,640 200,640 200,640
SALDO 82,395 82,395 82,395 82,395 82,395
PONTO DE EQUILBRIO 812,804 812,804 812,804 812,804 812,804

PE = Ponto de Equilbrio DF
DF = Despesas Fixas PE
DV = Despesas Variveis DV
1
RE = Receitas RE
Clculo do Capital Total da Empresa

1 HIPTESE : 100% CAPITAL PRPRIO


Capital Custo Ponderao Mdia Ponderada VPL
Capital Prprio 128.49% 100% 128.49%
(136,904)
Capital de Terceiros 10.35% 0% 0.00%
Custo Total do Capital 128.49%

2 HIPTESE : 20% CAPITAL PRPRIO + 80% CAPITAL DE TERCEIROS


Capital Custo Ponderao Mdia Ponderada VPL
Capital Prprio 128.49% 20% 25.70%
(13,678)
Capital de Terceiros 10.35% 80% 8.28%
Custo Total do Capital 33.98%

3 HIPTESE : 80% CAPITAL PRPRIO + 20% CAPITAL DE TERCEIROS


Capital Custo Ponderao Mdia Ponderada VPL
Capital Prprio 128.49% 80% 102.79%
(123,603)
Capital de Terceiros 10.35% 20% 2.07%
Custo Total do Capital 104.86%

Ano Fluxo de Caixa


Investimento (200,000)
2 82,395
3 82,395
4 82,395 Proger Urbano Empresarial - Banco do Brasil (% a.a.) 10.35%
5 82,395 Risco do Capital Prprio 114.24%
6 82,395 Taxa Selic 14.25%
ANLISE DE RISCO
Cenrios VPL Probabilidade VPL Pr (VPL - VPLesp)2 (VPL - VPLesp)2 Pr
Pessimista (245,800) 25% (61,450) 105,653,027,925 26,413,256,981
Provvel 81,178 50% 40,589 3,743,907 1,871,954
Otimista 400,417 25% 100,104 103,152,276,561 25,788,069,140
VPL esperado: 79,244 Varincia: 52,203,198,075
Desvio-pado: 228,480
Coeficiente de Variao: 2.88
Investimento 200,000 Risco do Capital Prprio: 114.24%
DEMOSTRAO DO RESULTADO DO EXERCCIO
Ano 1

1. Receita Opercional Bruta 1,200,000

Vendas Produtos / Prestao de Servios 1,200,000

2. Deduo da Receita Bruta 9,360

Impostos Sobre Vendas (IPI/ISS/ICMS, COFINS,PIS, INSS) 9,360

3. Receita Operacional Lquida 1 2 = 3 1,190,640

4. Custo de Mercadorias Vendidas / Custo dos Servios Prestados 744,000

5. Lucro Operacional Bruto 3 4 = 5 446,640

6. Despesas Operacionais 172,965

7. Lucro Operacional 5 6 = 7 273,675

8. Resultado No-Operacional

9. Resultado Antes dos Impostos 7 - 8 = 9 273,675

10. Proviso para o Imposto de Renda e a Contribuio Social: 191,280

IRPJ + CSLL 191,280

11. Lucro Lquido do Exerccio 9 - 10 = 11 82,395


ESULTADO DO EXERCCIO
Ano 2 Ano 3 Ano 4 Ano 5

1,200,000 1,200,000 1,200,000 1,200,000

1,200,000 1,200,000 1,200,000 1,200,000

9,360 9,360 9,360 9,360

9,360 9,360 9,360 9,360

1,190,640 1,190,640 1,190,640 1,190,640

744,000 744,000 744,000 744,000

446,640 446,640 446,640 446,640

172,965 172,965 172,965 172,965

273,675 273,675 273,675 273,675

273,675 273,675 273,675 273,675

191,280 191,280 191,280 191,280

191,280 191,280 191,280 191,280

82,395 82,395 82,395 82,395