Escolar Documentos
Profissional Documentos
Cultura Documentos
Caderno de Exercícios
1o. Semestre de 2018.
Pontifícia Universidade Católica de Minas Gerais
Departamento de Ciências Contábeis
Disciplina: Análise de Custos
Prof. Msc. Alexandre Eduardo L. Ribeiro
Aulas Conteúdos
07ª. e 08ª.
O problema da alocação dos custos indiretos fixos (Absorção integral) cap.15 e 17
aulas
17ª. e 18ª. Conceito de margem de contribuição, e sua aplicação para fins de tomada de
aulas decisão, antes da existência de limitações. Cap. 15
19ª. e 20ª. Conceito de margem de contribuição, e sua aplicação para fins de tomada de
aulas decisão, antes da existência de limitações. Cap. 15 (exercício prático)
21ª. e 22ª. Conceito de margem de contribuição, e sua aplicação para fins de tomada de
aulas decisão, antes da existência de limitações. Cap. 15 (solução do exercício prático)
23ª. e 24ª. Conceito de margem de contribuição, e sua aplicação para fins de tomada de
aulas decisão, antes da existência de limitações. Cap. 15 (solução do exercício prático)
25ª. e 26ª. 1ª prova parcial - individual - 25 pontos. (custeio por absorção, variável e margem de
Aulas contribuição)
39ª. e 40ª.
Jornada de Ciências Contábeis
aulas
45ª. e 46ª. 2ª prova parcial - individual - 25 pontos. (margem de contribuição para tomada de
aulas decisões, fator limitador, relação custo/volume/lucro)
47ª. e 48ª.
Aula reservada para apresentação do TI
aulas
61ª. e 62ª.
Prova Substutiva (25 pts)
aulas
63ª. e 64ª.
Prova Final - individual - 30 pontos.
aulas
65ª. e 66ª.
Solução da Prova Final
aulas
67ª. e 68ª.
Prova de Reavaliação - individual - 30 pontos, todo o conteúdo do semenstre.
aulas
DISTRIBUIÇÃO DE PONTOS
Exercício de revisão de
contabilidade de custos
Exercício de Revisão
a
2 . Questão (terminologia básica)
Classifique os eventos descritos a seguir em Investimentos (I), Custos (C), Despesas (D) ou
Perda (P):
a
3 . Questão (princípios contábeis aplicados)
Assinar Falso (F) ou Verdadeiro (V), à luz dos Princípios Fundamentais de Contabilidade:
a
4 . Questão (classificações e nomenclaturas)
Em uma indústria metalúrgica que fabrica vários produtos, verifica-se a ocorrência dos
seguintes eventos em determinado período:
Pede-se calcular o valor dos custos diretos (CD), indiretos (CI) fixos (CF) e variáveis (CV) no
período.
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a
5 . Questão (classificações e nomenclaturas)
Pede-se calcular o valor dos custos fixos e dos variáveis naquele mês.
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a
6 . Questão (classificações e nomenclaturas)
Outros dados:
• Estoque Inicial de Matéria-prima R$ 120.000
• Estoque Inicial de Produtos em Elaboração R$ 180.000
• Estoque Final de Produtos Acabados R$ 200.000
• Não havia outros estoques
Pode-se calcular:
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a
7 . Questão (apropriação dos custos indiretos)
A indústria Aniel produz sabão em pó e sabão líquido, ambos específicos para lavagem de
roupa à margem dos rios do nordeste brasileiro. Em determinado período, produziu 20.000
caixas do sabão em pó e 16.000 frascos do líquido, incorrendo nos seguintes custos:
Pó Líquido
Matéria-prima $2/kg 12.000 kg 8.000 kg
Mão-de-obra Direta $5/hora 6.000 h 3.000 h
Outras informações:
Pede-se:
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a
8 . Questão (departamentalização)
Custos
Dobradiças Fechaduras Total
Diretos
Adm.
Custos
Estamparia Furação Montagem Almoxarifado Manutenção Geral Total
Indiretos
Produção
Material
R$159,00 R$57,00 R$46,00 R$90,00 R$112,00 R$336,00 R$800,00
Indireto
Energia
R$432,00 R$240,00 R$240,00 R$148,00 R$4.800,00
Elétrica R$2.400,00 R$1.340,00
Mão-de-obra
R$532,00 R$672,00 R$390,00 R$140,00 R$170,00 R$896,00 R$2.800,00
Indireta
Aluguel - - - - - R$3.200,00
R$3.200,00
Total
R$3.091,00 R$1.161,00 R$1.776,00 R$470,00 R$522,00 R$4.580,00 R$11.600,00
Rateio da
Adm Geral
(=) Soma
Rateio da
Manutenção
(=) Soma
Rateio do
Almoxarifado
(=) Soma
Fechaduras
Dobradiças
Total
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a
9 . Questão (rateio dos custos indiretos)
Sua estrutura de custo naquele mês foi a seguinte: Custo Fixo R$ 15.000, Variáveis
R$ 45.000. Considerando que os custos variáveis oscilam de maneira diretamente
proporcional aos cavalos- vapor consumidos, pede-se que seja calculado o custo da
caldeiraria a ser rateado para um dos três departamentos, preenchendo o quadro a seguir:
Fixos (em $)
Variáveis (em $)
Total
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a
10 . Questão (mão-de-obra direta)
As contribuições recolhidas sobre a folha de salários são: INSS (20%), FGTS (8%),
entidades como SESI, SENAI etc. (5,8%), SAT (3%). Considerando o sistema de semana
inglesa (cinco dias de trabalho) e que o empregado não costuma requerer abono pecuniário
de férias, pede-se para calcular:
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Unidade I:
Custeio Absorção Custeio Variável
Margem de Contribuição (MC)
(MC/u) e (MCT)
PARTE I:
Custeio Absorção
vs
Custeio Variável
Exercício 01:
Em março, foram produzidas integralmente 15.000 unidades e foram vendidas 10.000 malas
no período.
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Exercício 02:
Considerando que não havia estoques iniciais em março e utilizando o critério PEPS,
pede-se elaborar a Demonstração de Resultados de cada mês, pelo Custeio por
Absorção e pelo Variável, e calcular:
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Exercício 03:
O único produto da empresa Facímpia é vendido, em média a $250 por unidade; sobre esse
preço incidem tributos no total de 20% (vinte por cento) e comissões de 5% (cinco por cento).
O imposto de renda (IR) é de 30% (trinta por cento), sobre o lucro.
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Exercício 04:
A Indústria de Violões Afinados iniciou suas atividades no dia 1o de outubro. Seu único
produto é vendido, em média, por $ 600, e sobre esse preço a empresa paga comissões de
5% aos vendedores. A capacidade de produção é de 16.000 unidades por mês.
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PARTE II:
Margem de Contribuição (MC)
Margem de Contribuição Unitária
(MC/u) Margem
de Contribuição Total (MCT)
Exercício 05:
A empresa Arte em Estilo produz móveis de luxo por encomenda. Seus custos fixos totalizam
$9.600 por semana e suas despesas fixas de administração e vendas $4.200 por semana
(considerar 4 semanas mês). Os custos e as despesas variáveis estimados são os seguintes,
por unidade (em $):
Carrinhos 150 50 25
Primeira: Fabricar 200 carrinhos de chá, ao preço unitário de $550, cuja produção
demandaria três semanas;
Segunda: Fabricar 110 estantes, a $1.400 cada, e quatro semanas de trabalho da fábrica.
Obs: Consultando o gerente de produção informa que só tem capacidade para aceitar um
pedido, pois a partir de outubro deverá dedicar-se às outras encomendas já programadas
para o último trimestre.
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Exercício 06:
A Cia. Amazonense de Motocicletas tem capacidade prática instalada para produzir até
36.000 motos por ano, mas nos últimos anos vem conseguindo colocar no mercado apenas
24.000, ao preço médio unitário de $10.000; e ela só atua no mercado interno (nacional).
Material Direto................................$4.000/unidade
Mão-de-obra...................................$2.500/unidade
Custos Fixos...................................$45.000.000/ano
A empresa recebe uma proposta da Venezuela de aquisição de 12.000 motos, ao preço CIF
(cost, Insurance and Freight) de $7.500 cada. Caso a proposta seja aceita, haverá isenção
de tributos, mas o percentual de comissão sobre o preço de venda bruto dobra, e ainda
haverá gastos com frete e seguro, que somam $250/unidade.
Recomenda-se calcular:
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Exercício 07:
A empresa tem capacidade prática (pessoal, equipamento etc.) para trabalhar até 3.600
horas- homem por mês, mas devido à baixa demanda vem trabalhando, em média, 3.000
horas, e possui a seguinte estrutura-padrão de gastos:
Desenvolver um programa, com tempo estimado de 600 horas, ao preço de $ 10.000. Caso a
proposta seja aceita, haverá isenção de impostos, mas o percentual de comissão sobre o
preço de venda bruto dobra, e ainda haverá gastos com viagens e hospedagens no valor de
$ 4.500 para realizar o serviço.
a) Lucro Operacional atual da empresa, por mês, atuando apenas no mercado interno.
b) Margem de Contribuição unitária (MC/un.) do serviço prestado no Brasil.
c) Lucro Operacional da encomenda proposta pela Argentina, caso seja aceita.
d) Margem de Contribuição projetada da encomenda proposta pela Argentina.
e) Resultado com base no custeio variável, atuando nos dois mercados.
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Exercício 08:
A empresa ECOD3 produz apenas dois produtos (A e B) cujos preços de venda, líquidos dos
tributos, são $120 e $80, respectivamente, e sobre esses preços ela paga comissões de 5%
aos vendedores. Os custos e despesas fixas são de $4.000 por período.
Produtos A B
Matéria-prima 4 Kg/un. a $4/Kg 2 Kg/un. a $4/Kg
Mão-de-obra Direta 2,5 h/un. a $20/h 2 h/un. a $20/h
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Unidade II:
Margem de Contribuição
fator limitador (MC/fl)
Ponto de Equilíbrio (PE)
Ponto de Equilíbrio Contábil (PEC)
Ponto de Equilíbrio Econômico (PEE)
Ponto de Equilíbrio Financeiro (PEF)
PARTE III:
Margem de Contribuição (MC);
(MC/u); (MCT)
e
Margem de Contribuição Fator
Limitador (MC/fl)
Exercício 09:
Enceradeiras Aspiradores
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Exercício 10:
O preço do curso para cada aluno participante é aproximadamente o mesmo das escolas
concorrentes: $750 e $600, respectivamente, para os cursos mecânica e eletricidade, e a
Immacolata pretende acompanhá-los; o Imposto sobre Serviços (ISS) é de 2% sobre a
receita.
Os custos com material didático, impressos, xerox, lanches etc. são de $30 por aluno, além
de $60 por hora-aula efetivamente ministrada pelos instrutores; já os custos comuns
(secretaria, laboratório, equipamento, estacionamento etc.) totalizam $10.000 por período
letivo.
Suponha que para determinado período a escola disponha de poucos instrutores, com
disponibilidade para ministrar no máximo 80 horas de treinamento.
Nessa situação, para obter o lucro máximo, que curso deve ser oferecido? (Considerar
que todas as vagas serão preenchidas, não havendo limitação de mercado.)
a) Os dois.
b) Mecânica.
c) Eletricidade.
d) Nenhum dos dois.
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Exercício 11:
A indústria de calçados Corezzo fabrica dois produtos: botas e sapatos. Para atender ao
mercado, a empresa produz, normalmente, 5.000 unidades do primeiro e 4.000 do segundo,
por mês.
Botas Sapatos
Os custos indiretos fixos totalizam $33.000 por mês, e são rateados à base de horas de
MOD (2,1 h/un. para o produto botas e 1,5 h/un. para sapatos).
Pede-se calcular:
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Exercício 12:
A Cia. FORD4 produz apenas 2 modelos de automóveis, sendo um com duas portas e outro
com quatro, e em ambos utiliza o mesmo tipo de maçaneta. O mercado adquire no máximo
100 veículos de cada modelo por período, e o valor total dos custos e despesas fixos é de
$ 1.460.000. As despesas variáveis são de 5% do preço de venda, para qualquer modelo.
Outros dados:
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PARTE IV:
Ponto de Equilíbrio (PE)
Ponto de Equilíbrio Contábil (PEC)
Ponto de Equilíbrio Econômico (PEE)
Ponto de Equilíbrio Financeiro (PEF)
Exercício 13:
A empresa possui uma dívida de R$ 500.000, de curto prazo, contraída junto a um banco
comercial, para financiar seu capital circulante, a vencer no período objeto de análise.
Pede-se calcular:
a) O Ponto de Equilíbrio Contábil (PEC) em unidade física (q) e em valor monetário ($)
relativo à receita bruta;
b) O Ponto de Equilíbrio Financeiro (PEF) em unidades físicas (q) e em valor monetário ($)
relativo à receita bruta;
c) O Ponto de Equilíbrio Econômico (PEE), em unidade física (q) e em valor monetário ($)
relativo à receita bruta; considerando que o lucro mínimo desejado pelos acionistas é de 20%
do PL.
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Exercício 14:
A Companhia GGBR4 Trompetes produz um único produto que é vendido, em média, por
$ 200,00 cada unidade; neste preço estão incluídos tributos de 15%.
Pede-se:
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Exercício 15:
A empresa possui uma dívida de R$ 600.000, de curto prazo, contraída junto a um banco
comercial, para financiar seu capital circulante, a vencer no período objeto de análise.
Pede-se calcular:
a) O Ponto de Equilíbrio Contábil (PEC) em unidade física (q) e em valor monetário ($)
relativo à receita líquida;
b) O Ponto de Equilíbrio Financeiro (PEF) em unidades físicas (q) e em valor monetário ($)
relativo à receita líquida;
c) O Ponto de Equilíbrio Econômico (PEE), em unidade física (q) e em valor monetário ($)
relativo à receita líquida, considerando que o lucro mínimo desejado pelos acionistas é
de 10% do PL, já descontado o Imposto de Renda sobre o Lucro, que é de 20%.
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Exercício 16:
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Unidade III:
Margem de Contribuição (MC);
(MC/u); (MCT) e (MC/Fl)
Ponto de Equilíbrio (PEC);
(PEE) e (PEF)
Margem de Segurança (MS)
Formação do Preço de Venda
PARTE V:
(MC/u); (MCT) e (MC/Fl)
Ponto de Equilíbrio (PEC);
(PEE) e (PEF)
Margem de Segurança (MS)
Formação do Preço de Venda
Exercício 17:
Com base nas informações abaixo, elaborar o preço de venda para o produto A,
considerando duas hipóteses: operações internas (Brasil / dentro do estado MG) e
externas (exportação):
Informações:
Produto A
Custo de produção R$ 10.000,00
Margem desejada s/ custo: 35%
Tributação: IPI 12%, ICMS 18%, PIS 1,65% e COFINS 7,6%
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Exercício 18:
O Hotel Porta das Maravilhas possui 100 apartamentos, todos de categoria Standard
Simples. Sua estrutura de custos, despesas e receita são a seguinte:
Pede-se:
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Exercício 19:
Com base nas informações abaixo, elaborar o preço de venda para o produto A,
considerando duas hipóteses: operações internas (Brasil / dentro do estado MG) e externas
(exportação):
Informações
Produto A
Custo de produção R$ 12.000,00
Margem desejada s/ Receita Bruta: 30%
Tributos: IPI 5%, ICMS 12%, PIS 0,65%, COFINS 3%
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Exercício 20:
Obs: Sobre o preço de venda acima, incide tributos de 15% e comissões de 5%;
Os custos e despesas fixas mensais da Cia. Industrial FRS somam $ 30.000,00. A demanda
pelo estojo simples é de 10.000 unidades por mês e do estojo de dupla-face é de 8.000
unidades por mês.
Devido a uma escassez de matéria-prima, a Cia Industrial FRS não tem conseguido adquirir
ímã, portanto, a produção do próximo mês será limitada pela quantidade de Kits-fecho
disponível em seu almoxarifado (estoque de matéria-prima), que é de 13.000.
A empresa tem por política não estocar produto acabado, ou seja, ela procura produzir o
volume que espera vendar, a cada mês.
Considerado somente as informações acima, para que a empresa FRS maximize seu
lucro nesse mês, quantas unidades de estojos simples e de estojos de dupla-face
deverão ser produzidas e vendidas?
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Exercício 21:
Obs: Sobre o preço de venda acima, estão incluso tributos de 15% e comissões de venda
1%;
Os custos fixos mensais da Cia. Industrial FRS somam $ 4.800.000,00. A demanda pela
caminhonete de duas portas é de 1.000 unidades por mês e da caminhonete de 4 portas é
de 1.500 unidades por mês.
Devido a uma escassez de matéria-prima, a Cia. Industrial IFRS não tem conseguido adquirir
as portas que são importadas, portanto, a produção do próximo mês será limitada pela
quantidade de portas disponível em seu almoxarifado (estoque), que é de 6.000 portas.
A empresa tem por política não estocar produto acabado, ou seja, ela procura produzir o
volume que espera vendar, a cada mês.
Considerado somente as informações acima, para que a empresa IFRS maximize seu
lucro nesse mês, quantas caminhonetes de duas portas e de quatro portas deverão
ser produzidas e vendidas?
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