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Investimentos

Obras Civis
Data Descrição Quant. Valor Unitário Total
1 8/1/2009 Mão de obra 01 $8,000.00 $8,000.00
2 8/1/2009 Pisos M2 200 $12.50 $2,500.00
3 8/1/2009 Mão de obra (eletricista) 01 $8,000.00 $8,000.00
4 8/1/2009 Pintura 01 $8,000.00 $8,000.00
5 8/1/2009 Tinta 08 $140.00 $1,120.00
6 8/1/2009 Materiais de Construção 01 $4,000.00 $4,000.00
7 8/1/2009 Materiais de Acabamento 01 $4,000.00 $4,000.00
8 8/1/2009
9 8/1/2009
10 8/1/2009 $0.00
TOTAL $35,620.00

Instalações
Data Descrição Quant. Valor Unitário Total
1 8/1/2009 Sanitários 02 $1,000.00 $2,000.00
2 8/1/2009 Lampadas fluorescentes de LED 15 $33.00 $495.00
3 8/1/2009 Câmera de segurança 05 $150.00 $750.00
4 8/1/2009 Telefone 03 $70.00 $210.00
5 8/1/2009 Spots de luz 25 $21.00 $525.00
6 8/1/2009 Alarme da Loja 01 $300.00 $300.00
7 8/1/2009
8 8/1/2009
9 8/1/2009 00 $0.00 $0.00
10 8/1/2009 00 $0.00 $0.00
TOTAL $4,280.00

Equipamentos
Data Descrição Quant. Valor Unitário Total
1 8/1/2009 Maq. de cartão de crédito e débito 04 $300.00 $1,200.00
2 8/1/2009 Ponto Eletrônico 01 $980.00 $980.00
3 8/1/2009 Catracas de entrada e saída 02 $1,600.00 $3,200.00
4 8/1/2009 Geladeira da sala de reunião 01 $950.00 $950.00
5 8/1/2009 Telão 01 $10,000.00 $10,000.00
6 8/1/2009 00 $0.00 $0.00
7 8/1/2009 00 $0.00 $0.00
8 8/1/2009 00 $0.00 $0.00
9 8/1/2009 00 $0.00 $0.00
10 8/1/2009 00 $0.00 $0.00
11 8/1/2009 00 $0.00 $0.00
12 8/1/2009 00 $0.00 $0.00
13 8/1/2009 00 $0.00 $0.00
14 8/1/2009 00 $0.00 $0.00
15 8/1/2009 00 $0.00 $0.00
16 8/1/2009 00 $0.00 $0.00
17 8/1/2009 00 $0.00 $0.00
18 8/1/2009 00 $0.00 $0.00
19 8/1/2009 00 $0.00 $0.00
20 8/1/2009 00 $0.00 $0.00
TOTAL $16,330.00

Máquinas
Data Descrição Quant. Valor Unitário Total
1 8/1/2009 Computador 03 $1,000.00 $3,000.00
2 8/1/2009 Impressora 02 $450.00 $900.00
3 8/1/2009 Maq. de Registro de código de barras 01 $800.00 $800.00
4 8/1/2009 Máquina de Cupom Fiscal 01 $800.00 $800.00
5 8/1/2009 Tablets 12 $800.00 $9,600.00
6 8/1/2009 Máquinas para a cafeteria 01 $3,500.00 $3,500.00
7 8/1/2009 00 $0.00 $0.00
8 8/1/2009 00 $0.00 $0.00
9 8/1/2009 00 $0.00 $0.00
10 8/1/2009 00 $0.00 $0.00
11 8/1/2009 00 $0.00 $0.00
12 8/1/2009 00 $0.00 $0.00
13 8/1/2009 00 $0.00 $0.00
14 8/1/2009 00 $0.00 $0.00
15 8/1/2009 00 $0.00 $0.00
16 8/1/2009 00 $0.00 $0.00
17 8/1/2009 00 $0.00 $0.00
18 8/1/2009 00 $0.00 $0.00
19 8/1/2009 00 $0.00 $0.00
20 8/1/2009 00 $0.00 $0.00
TOTAL $18,600.00

Móveis e Utensílios
Data Descrição Quant. Valor Unitário Total
1 8/1/2009 Balcão para caixa 01 $3,500.00 $3,500.00
2 8/1/2009 Armários 02 $12,000.00 $24,000.00
3 8/1/2009 Provadores 02 $500.00 $1,000.00
4 8/1/2009 Espelhos 08 $250.00 $2,000.00
5 8/1/2009 Totem 02 $350.00 $700.00
6 8/1/2009 Mesas 02 $350.00 $700.00
7 8/1/2009 Bancos 04 $80.00 $320.00
8 8/1/2009 Balcão para a cafeteria 01 $3,500.00 $3,500.00
9 8/1/2009 Mesa de reunião 01 $2,500.00 $2,500.00
10 8/1/2009 Cadeiras 04 $350.00 $1,400.00
11 8/1/2009 00 $0.00 $0.00
12 8/1/2009 00 $0.00 $0.00
13 8/1/2009 00 $0.00 $0.00
14 8/1/2009 00 $0.00 $0.00
15 8/1/2009 00 $0.00 $0.00
16 8/1/2009 00 $0.00 $0.00
17 8/1/2009 00 $0.00 $0.00
18 8/1/2009 00 $0.00 $0.00
19 8/1/2009 00 $0.00 $0.00
20 8/1/2009 00 $0.00 $0.00
TOTAL $39,620.00

Veículos
Data Descrição Quant. Valor Unitário Total
1 8/1/2009 00 $0.00 $0.00
2 8/1/2009 00 $0.00 $0.00
3 8/1/2009 00 $0.00 $0.00
4 8/1/2009 00 $0.00 $0.00
5 8/1/2009 00 $0.00 $0.00
6 8/1/2009 00 $0.00 $0.00
7 8/1/2009 00 $0.00 $0.00
8 8/1/2009 00 $0.00 $0.00
9 8/1/2009 00 $0.00 $0.00
10 8/1/2009 00 $0.00 $0.00
TOTAL $0.00

Despesas Pré-Operacionais
Data Descrição Quant. Valor Unitário Total
1 8/1/2009 Seguro 01 $400.00 $400.00
2 8/1/2009 CNPJ 01 $500.00 $500.00
3 8/1/2009 Abertura de Firma 01 $800.00 $800.00
4 8/1/2009 00 $0.00 $0.00
5 8/1/2009 00 $0.00 $0.00
6 8/1/2009 00 $0.00 $0.00
7 8/1/2009 00 $0.00 $0.00
8 8/1/2009 00 $0.00 $0.00
9 8/1/2009 00 $0.00 $0.00
10 8/1/2009 00 $0.00 $0.00
11 8/1/2009 00 $0.00 $0.00
12 8/1/2009 00 $0.00 $0.00
13 8/1/2009 00 $0.00 $0.00
14 8/1/2009 00 $0.00 $0.00
15 8/1/2009 00 $0.00 $0.00
TOTAL $1,700.00

Compras (Estoque Inicial)


Data Descrição Quant. Valor Unitário Sub Total
1 8/1/2009 Box 1 $0.00
2 8/1/2009 Box 2 $0.00
3 8/1/2009 Box 3 $0.00
4 8/1/2009 Box 4 $0.00
5 8/1/2009 Box 5 $0.00
6 8/1/2009 $0.00
7 8/1/2009 $0.00
8 8/1/2009 $0.00
9 8/1/2009 $0.00
10 8/1/2009 $0.00
TOTAL $0.00

Softwares
Data Descrição Quant. Valor Unitário Total
1 8/1/2009 Internet 01 $250.00 $250.00
2 8/1/2009 Pacote Office 01 $250.00 $250.00
3 8/1/2009 Sistema integrado da loja 01 $200,000.00 $200,000.00
4 8/1/2009 Aplicativo 01 $3,500.00 $3,500.00
5 8/1/2009 00 $0.00 $0.00
6 8/1/2009 00 $0.00 $0.00
7 8/1/2009 00 $0.00 $0.00
8 8/1/2009 00 $0.00 $0.00
9 8/1/2009 00 $0.00 $0.00
10 8/1/2009 00 $0.00 $0.00
TOTAL $204,000.00

Outros
Data Descrição Quant. Valor Unitário Sub Total
1 8/1/2009 Cartão de visita 2000 $0.05 $100.00
2 8/1/2009 Sacolas 1000 $3.00 $3,000.00
3 8/1/2009 Adesivo 1000 $0.20 $200.00
4 8/1/2009 Etiqueta 1000 $0.25 $250.00
5 8/1/2009 $0.00
6 8/1/2009 $0.00
7 8/1/2009 $0.00
8 8/1/2009 00 $0.00 $0.00
9 8/1/2009 00 $0.00 $0.00
10 8/1/2009 00 $0.00 $0.00
TOTAL $3,550.00

Projeção da Necessidade de Capital de Giro $0.00

TAL DOS INVESTIMENTOS $323,700.00


Despesas

Descrição Crédito Sep-2009 Oct-2009 Nov-2009 Dec-2009 Jan-2010 Feb-2010


A Despesas de Produção $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
A1 Pessoal da Produção c/ Encargos $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
A2 Insumos $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
A3 Fretes $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
A4 Embalagens $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

B Despesas Administrativas $57,358.73 $57,358.73 $57,358.73 $57,358.73 $57,358.73 $57,358.73


B1 Água, Luz e Telefone 0.00% $3,000.00 $3,000.00 $3,000.00 $3,000.00 $3,000.00 $3,000.00
B2 Aluguéis, Condomínios e IPTU 0.00% $25,000.00 $25,000.00 $25,000.00 $25,000.00 $25,000.00 $25,000.00
B3 Marketing & Publicidade 0.00% $4,000.00 $4,000.00 $4,000.00 $4,000.00 $4,000.00 $4,000.00
B4 Internet 0.00% $250.00 $250.00 $250.00 $250.00 $250.00 $250.00
B5 Material de Escritório 0.00% $270.00 $270.00 $270.00 $270.00 $270.00 $270.00
B6 Treinamentos e Viagens 0.00% $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
B7 Manutenção & Conservação 0.00% $550.00 $550.00 $550.00 $550.00 $550.00 $550.00
B8 Depreciação 0.00% $5,161.73 $5,161.73 $5,161.73 $5,161.73 $5,161.73 $5,161.73
B9 Seguros 0.00% $700.00 $700.00 $700.00 $700.00 $700.00 $700.00
B10 Pessoal da Administração & Terceirização c/ Encargos 0.00% $17,427.00 $17,427.00 $17,427.00 $17,427.00 $17,427.00 $17,427.00
B11 Visual Merchandising 0.00% $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00
B12 Pesquisa de Mercado 0.00% $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
B13 0.00% $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
B14 0.00%
B15 0.00%
B16 0.00%
B17 0.00%
B18 0.00%
B19 0.00%
B20 0.00%

DESPESAS TOTAIS $57,358.73 $57,358.73 $57,358.73 $57,358.73 $57,358.73 $57,358.73


Mar-2010 Apr-2010 May-2010 Jun-2010 Jul-2010 Aug-2010 TOTAL ANO I TOTAL ANO II TOAL ANO III TOTAL ANO IV
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00

$57,358.73 $57,358.73 $57,358.73 $57,358.73 $57,358.73 $57,358.73 $688,304.80 $680,119.80 $680,934.80 $681,749.80
$3,000.00 $3,000.00 $3,000.00 $3,000.00 $3,000.00 $3,000.00 $36,000.00 $36,000.00 $36,000.00 $36,000.00
$25,000.00 $25,000.00 $25,000.00 $25,000.00 $25,000.00 $25,000.00 $300,000.00 $300,000.00 $300,000.00 $300,000.00
$4,000.00 $4,000.00 $4,000.00 $4,000.00 $4,000.00 $4,000.00 $48,000.00 $48,000.00 $48,000.00 $48,000.00
$250.00 $250.00 $250.00 $250.00 $250.00 $250.00 $3,000.00 $3,000.00 $3,000.00 $3,000.00
$270.00 $270.00 $270.00 $270.00 $270.00 $270.00 $3,240.00 $3,240.00 $3,240.00 $3,240.00
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$550.00 $550.00 $550.00 $550.00 $550.00 $550.00 $6,600.00 $6,600.00 $6,600.00 $6,600.00
$5,161.73 $5,161.73 $5,161.73 $5,161.73 $5,161.73 $5,161.73 $61,940.80 $62,755.80 $63,570.80 $64,385.80
$700.00 $700.00 $700.00 $700.00 $700.00 $700.00 $8,400.00 $8,400.00 $8,400.00 $8,400.00
$17,427.00 $17,427.00 $17,427.00 $17,427.00 $17,427.00 $17,427.00 $209,124.00 $200,124.00 $200,124.00 $200,124.00
$1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $1,000.00 $12,000.00 $12,000.00 $12,000.00 $12,000.00
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00 $0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

$57,358.73 $57,358.73 $57,358.73 $57,358.73 $57,358.73 $57,358.73 $688,304.80 $680,119.80 $680,934.80 $681,749.80
TOAL ANO V TOTAL
$0.00 $0.00
$0.00 $0.00
$0.00 $0.00
$0.00 $0.00
$0.00 $0.00

$631,564.80 $3,362,674.00
$36,000.00 $180,000.00
$300,000.00 $1,500,000.00
$48,000.00 $240,000.00
$3,000.00 $15,000.00
$3,240.00 $16,200.00
$0.00 $0.00
$6,600.00 $33,000.00
$14,200.80 $266,854.00
$8,400.00 $42,000.00
$200,124.00 $1,009,620.00
$12,000.00 $60,000.00
$0.00 $0.00
$0.00 $0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00
$0.00

$631,564.80 $3,362,674.00
Receitas
103%
3%
Descrição Preço Venda Sep-2009
A VENDAS (Quantidades) $103.00
A1 Produtos e Serviços
A1,1 Box 1 R$ 450.00 13
A1,2 Box 2 R$ 550.00 20
A1,3 Box 3 R$ 650.00 15
A1,4 Box 4 R$ 750.00 30
A1,5 Box 5 R$ 850.00 25
A1,6 0 R$ 0.00 0
A1,7 0 R$ 0.00 0
A1,8 0 R$ 0.00 0
A1,9 0 R$ 0.00 0
A1,10 0 R$ 0.00 0

Descrição Sep-2009
A VENDAS (faturamento) $72,460.50
A1 Produtos e Serviços
A1,1 Box 1 $6,025.50
A1,2 Box 2 $11,330.00
A1,3 Box 3 $10,042.50
A1,4 Box 4 $23,175.00
A1,5 Box 5 $21,887.50
A1,6 0 $0.00
A1,7 0 $0.00
A1,8 0 $0.00
A1,9 0 $0.00
A1,10 0 $0.00

B RECEBIMENTOS Vendas à prazo $18,115.13


B1 Produtos e Serviços À vista 30 dias 60 dias 90 dias
B1,1 Box 1 25.0% 25.0% 25.0% 25.0% $1,506.38
B1,2 Box 2 25.0% 25.0% 25.0% 25.0% $2,832.50
B1,3 Box 3 25.0% 25.0% 25.0% 25.0% $2,510.63
B1,4 Box 4 25.0% 25.0% 25.0% 25.0% $5,793.75
B1,5 Box 5 25.0% 25.0% 25.0% 25.0% $5,471.88
B1,6 0 25.0% 25.0% 25.0% 25.0% $0.00
B1,7 0 25.0% 25.0% 25.0% 25.0% $0.00
B1,8 0 25.0% 25.0% 25.0% 25.0% $0.00
B1,9 0 25.0% 25.0% 25.0% 25.0% $0.00
B1,10 0 25.0% 25.0% 25.0% 25.0% $0.00

3 Receitas Financeiras $0.00


4 Outras Receitas $0.00
5 Comissão sobre Vendas $7,246.05
107% 111% 115% 120% 125%
4% 4% 4% 5% 5%
Oct-2009 Nov-2009 Dec-2009 Jan-2010 Feb-2010
$123.00 $143.00 $150.00 $150.00 $150.00

17 20 20 20 20
20 25 25 25 25
18 23 25 25 25
38 40 40 40 40
30 35 40 40 40
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0

Oct-2009 Nov-2009 Dec-2009 Jan-2010 Feb-2010


$90,254.50 $108,169.50 $118,450.00 $123,600.00 $128,750.00

$8,185.50 $9,990.00 $10,350.00 $10,800.00 $11,250.00


$11,770.00 $15,262.50 $15,812.50 $16,500.00 $17,187.50
$12,519.00 $16,594.50 $18,687.50 $19,500.00 $20,312.50
$30,495.00 $33,300.00 $34,500.00 $36,000.00 $37,500.00
$27,285.00 $33,022.50 $39,100.00 $40,800.00 $42,500.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00

$40,678.75 $67,721.13 $97,333.63 $110,118.50 $119,742.38

$3,552.75 $6,050.25 $8,637.75 $9,831.38 $10,597.50


$5,775.00 $9,590.63 $13,543.75 $14,836.25 $16,190.63
$5,640.38 $9,789.00 $14,460.88 $16,825.25 $18,773.63
$13,417.50 $21,742.50 $30,367.50 $33,573.75 $35,325.00
$12,293.13 $20,548.75 $30,323.75 $35,051.88 $38,855.63
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00

$0.00 $0.00 $0.00 $0.00 $0.00


$0.00 $0.00 $0.00 $0.00 $0.00
$9,025.45 $10,816.95 $11,845.00 $12,360.00 $12,875.00
132% 139% 146% 153% 160%
7% 7% 7% 7% 7%
Mar-2010 Apr-2010 May-2010 Jun-2010 Jul-2010
$150.00 $150.00 $150.00 $150.00 $150.00

20 20 20 20 20
25 25 25 25 25
25 25 25 25 25
40 40 40 40 40
40 40 40 40 40
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0
0 0 0 0 0

Mar-2010 Apr-2010 May-2010 Jun-2010 Jul-2010


$135,960.00 $143,170.00 $150,380.00 $157,590.00 $164,800.00

$11,880.00 $12,510.00 $13,140.00 $13,770.00 $14,400.00


$18,150.00 $19,112.50 $20,075.00 $21,037.50 $22,000.00
$21,450.00 $22,587.50 $23,725.00 $24,862.50 $26,000.00
$39,600.00 $41,700.00 $43,800.00 $45,900.00 $48,000.00
$44,880.00 $47,260.00 $49,640.00 $52,020.00 $54,400.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00

$126,690.00 $132,870.00 $139,565.00 $146,775.00 $153,985.00

$11,070.00 $11,610.00 $12,195.00 $12,825.00 $13,455.00


$16,912.50 $17,737.50 $18,631.25 $19,593.75 $20,556.25
$19,987.50 $20,962.50 $22,018.75 $23,156.25 $24,293.75
$36,900.00 $38,700.00 $40,650.00 $42,750.00 $44,850.00
$41,820.00 $43,860.00 $46,070.00 $48,450.00 $50,830.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00

$0.00 $0.00 $0.00 $0.00 $0.00


$0.00 $0.00 $0.00 $0.00 $0.00
$13,596.00 $14,317.00 $15,038.00 $15,759.00 $16,480.00
167% 132% 157% 183%
7% 25% 26%
Aug-2010 TOTAL ANO I TOTAL ANO II TOTAL ANO III
$150.00 $1,719.00 $1,780.00 $1,780.00

20 230 240 240


25 290 300 300
25 281 300 300
40 468 480 480
40 450 460 460
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0
0 0 0 0

Aug-2010 TOTAL ANO I TOTAL ANO II TOTAL ANO III


$172,010.00 $1,565,594.50 $1,907,735.00 $2,224,675.00

$15,030.00 $137,331.00 $169,020.00 $197,100.00


$22,962.50 $211,200.00 $258,225.00 $301,125.00
$27,137.50 $243,418.50 $305,175.00 $355,875.00
$50,100.00 $464,070.00 $563,400.00 $657,000.00
$56,780.00 $509,575.00 $611,915.00 $713,575.00
$0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00

$161,195.00 $1,314,789.50 $2,158,540.00 $2,224,675.00

$14,085.00 $115,416.00 $190,935.00 $197,100.00


$21,518.75 $177,718.75 $291,706.25 $301,125.00
$25,431.25 $203,849.75 $344,743.75 $355,875.00
$46,950.00 $391,020.00 $636,450.00 $657,000.00
$53,210.00 $426,785.00 $694,705.00 $713,575.00
$0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00

$0.00 $0.00 $0.00 $0.00


$0.00 $0.00 $0.00 $0.00
$17,201.00 $156,559.45 $190,773.50 $222,467.50
209% 236%
26% 27%
TOTAL ANO IV TOTAL ANO V TOTAL
$1,780.00 $1,780.00 $8,839.00

240 240 1190


300 300 1490
300 300 1481
480 480 2388
460 460 2290
0 0 0
0 0 0
0 0 0
0 0 0
0 0 0

TOTAL ANO IV TOTAL ANO V TOTAL


$2,541,615.00 $2,870,745.00 $11,110,364.50

$225,180.00 $254,340.00 $982,971.00


$344,025.00 $388,575.00 $1,503,150.00
$406,575.00 $459,225.00 $1,770,268.50
$750,600.00 $847,800.00 $3,282,870.00
$815,235.00 $920,805.00 $3,571,105.00
$0.00 $0.00 $0.00
$0.00 $0.00 $0.00
$0.00 $0.00 $0.00
$0.00 $0.00 $0.00
$0.00 $0.00 $0.00

$2,541,615.00 $2,870,745.00 $11,110,364.50

$225,180.00 $254,340.00 $982,971.00


$344,025.00 $388,575.00 $1,503,150.00
$406,575.00 $459,225.00 $1,770,268.50
$750,600.00 $847,800.00 $3,282,870.00
$815,235.00 $920,805.00 $3,571,105.00
$0.00 $0.00 $0.00
$0.00 $0.00 $0.00
$0.00 $0.00 $0.00
$0.00 $0.00 $0.00
$0.00 $0.00 $0.00

$0.00 $0.00 $0.00


$0.00 $0.00 $0.00
$254,161.50 $287,074.50 $1,111,036.45
Fluxo de Caixa

Descrição Até 31-08-yyyy Sep-2009

1 TOTAL ENTRADAS $0.00 $18,115.13


1.1 Receita de Vendas / Serviços $18,115.13
1.2 Receitas Financeiras $0.00
1.3 Empréstimos $0.00 $0.00
1.4 Outras Receitas $0.00
1.5 Capital Próprio Investido na Empresa $0.00
2 TOTAL SAÍDAS $(323,700.00) $(84,895.31)
2.1 DESPESAS com PRODUÇÃO $0.00
2,1,1 Compras/Insumos $0.00
2,1,2 Fretes $0.00
2,1,3 Embalagens $0.00
2.2 DESPESAS com PESSOAL $(24,673.05)
2,2,1 Pessoal Produção $0.00
2,2,2 Pessoal Administrativo e de Apoio $(8,500.00)
2,2,3 Autônomos $(1,280.00)
2,2,4 Comissões $(7,246.05)
2,2,5 Encargos Sociais $(7,647.00)
2.3 DESPESAS ADMINISTRATIVAS $(34,770.00)
2,3,1 Aluguéis, Condomínios e IPTU $(25,000.00)
2,3,2 Marketing e Publicidade $(4,000.00)
2,3,3 Treinamentos e Viagens $0.00
2,3,4 Manutenção & Conservação $(550.00)
2,3,5 Seguros $(700.00)
2,3,6 Água, Luz e Telefone $(3,000.00)
2,3,7 Outras Despesas $(1,520.00)
2.4 INVESTIMENTOS $(323,700.00) $0.00
2,4,01 Obras Civis $(35,620.00) $0.00
2,4,02 Instalações $(4,280.00) $0.00
2,4,03 Equipamentos $(16,330.00) $0.00
2,4,04 Máquinas $(18,600.00) $0.00
2,4,05 Móveis e Utensílios $(39,620.00) $0.00
2,4,06 Veículos $0.00 $0.00
2,4,07 Compras Insumos $0.00 $0.00
2,4,08 Softwares $(204,000.00) $0.00
2,4,09 Outros $(3,550.00) $0.00
2,4,10 Despesas Pré-Operacionais $(1,700.00) $0.00
2.5 DESPESAS TRIBUTÁRIAS $(14,202.26)
2,5,1 Impostos a Pagar $(14,202.26)
2,5,2 Provisão para Imposto de Renda $0.00
2.6 DESPESAS FINANCEIRAS $0.00 $0.00
2,6,1 Taxas/Juros de Empréstimos $0.00 $0.00
2,6,2 Amortização de empréstimos $0.00 $0.00
2.7 DIVIDENDOS $(11,250.00)

3 FLUXO DO PERÍODO $(323,700.00) $(66,780.18)


4 SALDO ACUMULADO DE CAIXA $(323,700.00) $(390,480.18)
Oct-2009 Nov-2009 Dec-2009 Jan-2010 Feb-2010

$40,678.75 $67,721.13 $97,333.63 $110,118.50 $119,742.38


$40,678.75 $67,721.13 $97,333.63 $110,118.50 $119,742.38
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00

$(90,162.33) $(95,465.17) $(98,508.20) $(100,032.60) $(101,557.00)


$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$(26,452.45) $(28,243.95) $(29,272.00) $(29,787.00) $(30,302.00)
$0.00 $0.00 $0.00 $0.00 $0.00
$(8,500.00) $(8,500.00) $(8,500.00) $(8,500.00) $(8,500.00)
$(1,280.00) $(1,280.00) $(1,280.00) $(1,280.00) $(1,280.00)
$(9,025.45) $(10,816.95) $(11,845.00) $(12,360.00) $(12,875.00)
$(7,647.00) $(7,647.00) $(7,647.00) $(7,647.00) $(7,647.00)
$(34,770.00) $(34,770.00) $(34,770.00) $(34,770.00) $(34,770.00)
$(25,000.00) $(25,000.00) $(25,000.00) $(25,000.00) $(25,000.00)
$(4,000.00) $(4,000.00) $(4,000.00) $(4,000.00) $(4,000.00)
$0.00 $0.00 $0.00 $0.00 $0.00
$(550.00) $(550.00) $(550.00) $(550.00) $(550.00)
$(700.00) $(700.00) $(700.00) $(700.00) $(700.00)
$(3,000.00) $(3,000.00) $(3,000.00) $(3,000.00) $(3,000.00)
$(1,520.00) $(1,520.00) $(1,520.00) $(1,520.00) $(1,520.00)
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$(17,689.88) $(21,201.22) $(23,216.20) $(24,225.60) $(25,235.00)
$(17,689.88) $(21,201.22) $(23,216.20) $(24,225.60) $(25,235.00)
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$(11,250.00) $(11,250.00) $(11,250.00) $(11,250.00) $(11,250.00)

$(49,483.58) $(27,744.05) $(1,174.58) $10,085.90 $18,185.38


$(439,963.77) $(467,707.81) $(468,882.39) $(458,796.49) $(440,611.11)
Mar-2010 Apr-2010 May-2010 Jun-2010 Jul-2010

$126,690.00 $132,870.00 $139,565.00 $146,775.00 $153,985.00


$126,690.00 $132,870.00 $139,565.00 $146,775.00 $153,985.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00

$(103,691.16) $(105,825.32) $(107,959.48) $(110,093.64) $(112,227.80)


$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$(31,023.00) $(31,744.00) $(32,465.00) $(33,186.00) $(33,907.00)
$0.00 $0.00 $0.00 $0.00 $0.00
$(8,500.00) $(8,500.00) $(8,500.00) $(8,500.00) $(8,500.00)
$(1,280.00) $(1,280.00) $(1,280.00) $(1,280.00) $(1,280.00)
$(13,596.00) $(14,317.00) $(15,038.00) $(15,759.00) $(16,480.00)
$(7,647.00) $(7,647.00) $(7,647.00) $(7,647.00) $(7,647.00)
$(34,770.00) $(34,770.00) $(34,770.00) $(34,770.00) $(34,770.00)
$(25,000.00) $(25,000.00) $(25,000.00) $(25,000.00) $(25,000.00)
$(4,000.00) $(4,000.00) $(4,000.00) $(4,000.00) $(4,000.00)
$0.00 $0.00 $0.00 $0.00 $0.00
$(550.00) $(550.00) $(550.00) $(550.00) $(550.00)
$(700.00) $(700.00) $(700.00) $(700.00) $(700.00)
$(3,000.00) $(3,000.00) $(3,000.00) $(3,000.00) $(3,000.00)
$(1,520.00) $(1,520.00) $(1,520.00) $(1,520.00) $(1,520.00)
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$(26,648.16) $(28,061.32) $(29,474.48) $(30,887.64) $(32,300.80)
$(26,648.16) $(28,061.32) $(29,474.48) $(30,887.64) $(32,300.80)
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$(11,250.00) $(11,250.00) $(11,250.00) $(11,250.00) $(11,250.00)

$22,998.84 $27,044.68 $31,605.52 $36,681.36 $41,757.20


$(417,612.27) $(390,567.59) $(358,962.07) $(322,280.71) $(280,523.51)
Aug-2010 TOTAL ANO I TOTAL ANO II TOTAL ANO III

$161,195.00 $1,314,789.50 $2,158,540.00 $2,224,675.00


$161,195.00 $1,314,789.50 $2,158,540.00 $2,224,675.00
$0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00

$(114,361.96) $(1,224,779.97) $(1,503,803.56) $(2,092,617.80)


$0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00
$(34,628.00) $(365,683.45) $(390,897.50) $(422,591.50)
$0.00 $0.00 $0.00 $0.00
$(8,500.00) $(102,000.00) $(102,000.00) $(102,000.00)
$(1,280.00) $(15,360.00) $(8,160.00) $(8,160.00)
$(17,201.00) $(156,559.45) $(190,773.50) $(222,467.50)
$(7,647.00) $(91,764.00) $(89,964.00) $(89,964.00)
$(34,770.00) $(417,240.00) $(417,240.00) $(417,240.00)
$(25,000.00) $(300,000.00) $(300,000.00) $(300,000.00)
$(4,000.00) $(48,000.00) $(48,000.00) $(48,000.00)
$0.00 $0.00 $0.00 $0.00
$(550.00) $(6,600.00) $(6,600.00) $(6,600.00)
$(700.00) $(8,400.00) $(8,400.00) $(8,400.00)
$(3,000.00) $(36,000.00) $(36,000.00) $(36,000.00)
$(1,520.00) $(18,240.00) $(18,240.00) $(18,240.00)
$0.00 $0.00 $(6,750.00) $(6,750.00)
$0.00 $0.00 $(2,000.00) $(2,000.00)
$0.00 $0.00 $(800.00) $(800.00)
$0.00 $0.00 $(1,000.00) $(1,000.00)
$0.00 $0.00 $(500.00) $(500.00)
$0.00 $0.00 $(300.00) $(300.00)
$0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $(1,500.00) $(1,500.00)
$0.00 $0.00 $(500.00) $(500.00)
$0.00 $0.00 $(150.00) $(150.00)
$(33,713.96) $(306,856.52) $(373,916.06) $(436,036.30)
$(33,713.96) $(306,856.52) $(373,916.06) $(436,036.30)
$0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00
$(11,250.00) $(135,000.00) $(315,000.00) $(810,000.00)

$46,833.04 $90,009.53 $654,736.44 $132,057.20


$(233,690.47) $(233,690.47) $421,045.97 $553,103.17
TOTAL ANO IV TOTAL ANO V TOTAL %

$2,541,615.00 $2,870,745.00 $11,110,364.50 100.0%


$2,541,615.00 $2,870,745.00 $11,110,364.50 100.0%
$0.00 $0.00 $0.00 0.0%
$0.00 $0.00 $0.00 0.0%
$0.00 $0.00 $0.00 0.0%
$0.00 0.0%
$(2,501,432.04) $(2,823,854.52) $(10,470,187.89) 100.0%
$0.00 $0.00 $0.00 0.0%
$0.00 $0.00 $0.00 0.0%
$0.00 $0.00 $0.00 0.0%
$0.00 $0.00 $0.00 0.0%
$(454,285.50) $(487,198.50) $(2,120,656.45) 20.3%
$0.00 $0.00 $0.00 0.0%
$(102,000.00) $(102,000.00) $(510,000.00) 4.9%
$(8,160.00) $(8,160.00) $(48,000.00) 0.5%
$(254,161.50) $(287,074.50) $(1,111,036.45) 10.6%
$(89,964.00) $(89,964.00) $(451,620.00) 4.3%
$(417,240.00) $(417,240.00) $(2,086,200.00) 19.9%
$(300,000.00) $(300,000.00) $(1,500,000.00) 14.3%
$(48,000.00) $(48,000.00) $(240,000.00) 2.3%
$0.00 $0.00 $0.00 0.0%
$(6,600.00) $(6,600.00) $(33,000.00) 0.3%
$(8,400.00) $(8,400.00) $(42,000.00) 0.4%
$(36,000.00) $(36,000.00) $(180,000.00) 1.7%
$(18,240.00) $(18,240.00) $(91,200.00) 0.9%
$(6,750.00) $(6,750.00) $(350,700.00) 3.3%
$(2,000.00) $(2,000.00) $(43,620.00) 0.4%
$(800.00) $(800.00) $(7,480.00) 0.1%
$(1,000.00) $(1,000.00) $(20,330.00) 0.2%
$(500.00) $(500.00) $(20,600.00) 0.2%
$(300.00) $(300.00) $(40,820.00) 0.4%
$0.00 $0.00 $0.00 0.0%
$0.00 $0.00 $0.00 0.0%
$(1,500.00) $(1,500.00) $(210,000.00) 2.0%
$(500.00) $(500.00) $(5,550.00) 0.1%
$(150.00) $(150.00) $(2,300.00) 0.0%
$(498,156.54) $(562,666.02) $(2,177,631.44) 20.8%
$(498,156.54) $(562,666.02) $(2,177,631.44) 20.8%
$0.00 $0.00 $0.00 0.0%
$0.00 $0.00 $0.00 0.0%
$0.00 $0.00 $0.00 0.0%
$0.00 $0.00 $0.00 0.0%
$(1,125,000.00) $(1,350,000.00) $(3,735,000.00) 35.7%

$40,182.96 $46,890.48 $640,176.61 5.8%


$593,286.13 $640,176.61 $640,176.61 5.8%
Balanço Patrimonial

Exercício Findo em:


Conta
1 ATIVO
1.1 Ativo Circulante
1.1.1 Caixa e Bancos
1.1.2 Duplicatas a Receber
1.1.3 Estoques
1.1.4 Impostos a Recuperar
Total Ativo Circulante

1.2 Ativo Realizável a Longo Prazo


1.2.1 Duplicatas a Receber
1.2.2 Outros

1.3 Ativo Permanente


1.3.1 Investimentos
1.3.2.1 Imobilizado
1.3.2.2 (-) Depreciação Acumulada
1.3.3 Diferido
Total Ativo Permanente

ATIVO TOTAL

2 PASSIVO
2.1 Passivo Circulante
2.1.1 Salários e Encargos a Pagar
2.1.2 Impostos & Taxas
2.1.3 Fornecedores
2.1.4 Contas a Pagar
2.1.5 Empréstimos e Financiamentos
2.1.6 Outros
Total Passivo Circulante

2.2 Passivo Exigível a Longo Prazo


2.2.1 Empréstimos e Financiamentos
2.2.2 Outros

2.3 Patrimônio Líquido


2.3.1 Capital Social
2.3.2 Reservas de Capital
2.3.3 Lucros/Prejuízos Acumulados
Total Patrimônio Líquido

PASSIVO TOTAL
Aug-2010 Aug-2011 Aug-2012 Aug-2013 Aug-2014

$(233,690.47) $421,045.97 $553,103.17 $593,286.13 $640,176.61


$250,805.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$17,114.53 $421,045.97 $553,103.17 $593,286.13 $640,176.61

$0.00 $0.00 $0.00 $0.00 $0.00


$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00

$0.00 $0.00 $0.00 $0.00 $0.00


#NAME?:rangeName:'Deprecia #VALUE! #NAME?:rangeName:'De #VALUE! #VALUE!
$(61,940.80) $(124,696.60) $(188,267.40) $(252,653.20) $(266,854.00)
$1,700.00 $1,850.00 $2,000.00 $2,150.00 $2,300.00
$(60,240.80) #VALUE! $(186,267.40) #VALUE! #VALUE!

$(43,126.27) #VALUE! $366,835.77 #VALUE! #VALUE!

$34,628.00 $0.00 $0.00 $0.00 $0.00


$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$28,000.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00
$5,520.00 $0.00 $0.00 $0.00 $0.00
$68,148.00 $0.00 $0.00 $0.00 $0.00

$0.00 $0.00 $0.00 $0.00 $0.00


$0.00 $0.00 $0.00 $0.00 $0.00
$0.00 $0.00 $0.00 $0.00 $0.00

$0.00 $0.00 $0.00 $0.00 $0.00


$0.00 $0.00 $0.00 $0.00 $0.00
$210,725.73 $626,799.37 $702,035.77 $684,582.93 $724,022.61
$210,725.73 $626,799.37 $702,035.77 $684,582.93 $724,022.61

$278,873.73 $626,799.37 $702,035.77 $684,582.93 $724,022.61


Ponto de Equilíbrio

Descrição ANO I ANO II ANO III ANO IV ANO V


Receita Bruta Total $1,565,594.50 $1,907,735.00 $2,224,675.00 $2,541,615.00 $2,870,745.00
Despesas de Produção $0.00 $0.00 $0.00 $0.00 $0.00
Comissão sobre Vendas $(156,559.45) $(190,773.50) $(222,467.50) $(254,161.50) $(287,074.50)
Impostos sobre Vendas $(306,856.52) $(373,916.06) $(436,036.30) $(498,156.54) $(562,666.02)
Margem de Contribuição Global 70.40% 70.40% 70.40% 70.40% 70.40%
Despesas Administrativas $688,304.80 $680,119.80 $680,934.80 $681,749.80 $631,564.80
PONTO DE EQUILÍBRIO $977,705.68 $966,079.26 $967,236.93 $968,394.60 $897,109.09
Análise do Investimento
Análise Financeira do Investimento (5 primeiros anos)
Pay Back - Tempo de Retorno do Investimento 2.0 anos
Atratividade (Valor Presente)
Taxa mínima requerida de retorno (taxa de atratividade): 20.00% a.a. Esta é a taxa mínima de
retorno aceito no negócio
Investimento Inicial: $(323,700.00)
Projeção Atual do Fluxo de Caixa (Valor Presente): $644,330.60
VALOR PRESENTE LÍQUIDO = $320,630.60
TIR - Taxa Interna de Retorno 67.54% ao ano

Projeções de Longo Prazo* 5 anos 10 anos 15 anos 20 anos


VPL (Valor Presente Líquido) = $320,630.60 $376,986.39 $399,634.52 $408,736.30
TIR (Taxa Interna de Retorno) = 67.54% 68.76% 68.85% 68.85%
Pay back - Tempo de Retorno do Investimento = 2 anos
* Para fazer uma análise usando os anos 6 ao 20, foram usados os mesmos dados informados para o ano 5

Análise de Balanço ANO I ANO II ANO III ANO IV ANO V


Liquidez Geral 0.251 0.000 0.000 0.000 0.000
Liquidez Corrente 0.251 0.000 0.000 0.000 0.000
Endividamento Geral (1.580) #VALUE! 0.000 #VALUE! #VALUE!
Imobilização do PL (0.286) #VALUE! (0.265) #VALUE! #VALUE!
Margem Líquida 0.191 0.494 0.565 0.619 0.687
Rentabilidade do Ativo 0.000 #VALUE! 1.914 #VALUE! #VALUE!
Rentabilidade do PL 1.000 1.000 1.000 1.000 1.000