Equipamento basica

No. Produto Quantidade Preço

1 Mascaras 2 MZM 150.00
2 Lavatorio de mao 1 MZM 900.00
3 Platileiras 4 MZM 4,000.00
4 Luvas 2 MZM 800.00
Total

Equipamento administrativo
No. Descricao Quantidade Preço
1 computador 4 MZM 15,000.00
2 secretarias 2 MZM 12,000.00
3 Cadeira 4 MZM 3,500.00
4 Balcao 2 MZM 6,000.00
5 Pasta de arquivo 4 MZM 250.00
6 Guias 10 MZM 1,000.00
7 Carimbo 3 MZM 3,000.00
8 Quimico 2 MZM 500.00
9 A.C 2 MZM 12,000.00
10 Impressora 1 MZM 12,000.00
11 Resmas(A4) 4 MZM 3,000.00
12 Furador 2 MZM 400.00
13 Agrafador 2 MZM 300.00
Total

Custo fixo
No. Quantidade Preço
1 Salario para Trabalhador de caixa 2 MZM 10,000.00
2 Salario para Guardas 2 MZM 4,000.00
3 Internet MZM 4,000.00
4 Pagamento aos contabilistas MZM 11,000.00
Total

Custo Variavel
No. Quantidade Preço
1 Produtos de limpeza MZM 3,000.00
2 Combustivel 100l MZM 62.00
3 Agua MZM 500.00
4 Energia MZM 1,500.00
Total

Meios de Transporte
No. Descricao quantidade Preco
 1 Toyota Canter 4x4 (Gasolina) 2 MZM 450,000.00
2 Lubrificantes 1 MZM 30,000.00
3 Subsalentes 8 MZM 5,000.00
Total

Imobilizados Incorporeo
No. Descricao Quantidade Preco
1 legalizacao MZM 75,000.00
Total

Construcao Civil
No. Descricao Quant. Preco Unitario
1 Fundacoes 1 90,000.00
2 Estruturas 1 210,000.00
3 Cobertura 1 150,000.00
4 Estradas 1 180,000.00
5 Caminhos 1 75,000.00
6 Custos com empreteiro 1 1,000,000.00
7 Vedacao 1 500,000.00
Total

Stock medio de materias Subcidiarios

No. Descricao Quant. Preco Unitario
1 Alface 20g 3 120.00
2 Alface 20g 8 80.00
3 Amendoim 1kg 10 100.00
4 Cebola 20g 5 120.00
5 Feijao 1kg 20 150.00
6 Milho 1kg 15 80.00
7 Tomate 20g 10 80.00
8 Ancinho 3 200.00
9 Caranha de Mao (Barra) 1 1,500.00
10 Catana 2 400.00
Total

Terreno e seus respectivos arranjos

No. Descricao Quant. Preco Unitario
1 Terreno (500m³) 1 450,000.00
2 Preparacao do terreno 1 250,000.00
3 Planta 1 300,000.00
Total

Infra-estruturas
No. Descricao Quant. Preco Unitario
1 Sistema de abastecimento de agua 2 70,000.00
2 Sistema de abastecimento de Electricidade 1 65,000.00
3 Sistema de abastecimento de Gas 1 35,000.00
4 Sistemas de Refregeracao 3 45,000.00
5 Sistema de Desefectantes 2 30,000.00
6 Sistema de empacotamento 2 280,000.00
7 Sistema de Drenagem 2 22,000.00
Total

Activos Fixos Incorporeos

No. Descricao Quant. Preco Unitario
1 Alvaras 1 5,000.00
2 Licenca 1 5,000.00
Total

Fundo de Maneio
Descricao Total
Stock medio de materias subcidiarias 10,500.00
Total de existencias medias anuais 10,500.00
Disponivel em caixa e bancos 1,200,000.00
Total de Activo Circulante 1,210,500.00
Debitos a fornecedores 400,000.00
Emprestimo Bancario 800,000.00
Total do Passivo Circulante 1,200,000.00
Total de Investimento em Fundo de Maneio 10,500.00

Juros durante a Construcao

Descricao Valor Total
Emprestimo bancario anual (7%) 800,000.00 56,000.00
Total 56,000.00

Maquinas e Equipamentos
No. Descricao Quant. Preco Unitario
1 Empilhadeiras (Toyota) 1 200,000.00
2 Gerador Industrial (Diesel) 1 350,000.00
3 Estufa 2 40,000.00
4 Frigorificos 2 30,000.00
Total
Total
MZM 300.00
MZM 900.00
MZM 16,000.00
MZM 1,600.00
MZM 18,800.00

Total
MZM 60,000.00
MZM 24,000.00
MZM 14,000.00
MZM 12,000.00
MZM 1,000.00
MZM 10,000.00
MZM 9,000.00
MZM 1,000.00
MZM 24,000.00
MZM 12,000.00
MZM 12,000.00
MZM 800.00
MZM 600.00
MZM 180,400.00

Total
MZM 20,000.00
MZM 8,000.00
MZM 4,000.00
MZM 11,000.00
MZM 43,000.00

Total
MZM 3,000.00
MZM 6,200.00
MZM 500.00
MZM 1,500.00
MZM 11,200.00

Total
 MZM 900,000.00
MZM 30,000.00
MZM 40,000.00
MZM 970,000.00

Total
MZM 75,000.00
MZM 75,000.00

Total
90,000.00
210,000.00
150,000.00
180,000.00
75,000.00
1,000,000.00
500,000.00
2,205,000.00

Total
360.00
640.00
1,000.00
600.00
3,000.00
1,200.00
800.00
600.00
1,500.00
800.00
10,500.00

s
Total
450,000.00
250,000.00
300,000.00
1,000,000.00
Total
140,000.00
65,000.00
35,000.00
135,000.00
60,000.00
560,000.00
44,000.00
1,039,000.00

Total
5,000.00
5,000.00
10,000.00

Total
200,000.00
350,000.00
80,000.00
60,000.00
770,000.00
Estimativas de Salario
Area Salario
Director 20 000
Gerente 12 000
2 A tendentes 8 000
Tecnico Agriccola 7 000
Tecnico Contabilistico 9 000
Guarda 5 000
 Plano de Investimento
Ordem Descricao 2019 2020 Total
1 Terrenos Arranjos 1,000,000.00 1,000,000.00
2 Infra-estruturas (agua, energia e acessos) 1,039,000.00 1,039,000.00
3 Construcao Civil 2,205,000.00 2,205,000.00
4 Maquinas e equipamentos 770,000.00 770,000.00
5 Material de Cargas e transporte 970,000.00 970,000.00
6 Equipamento Administrativos 180,400.00 180,400.00
7 Activos Fixos Corporeos 1,000,000.00 5,164,400.00 6,164,400.00
8 Activos Fixos Incorporeo 75,000.00 75,000.00
9 Investimento em capital fixo 1,000,000.00 5,239,400.00 6,239,400.00
10 Investimento em fundo de maneio 10,500.00 10,500.00
11 Investimentos Tecnicos 1,000,000.00 5,249,900.00 6,249,900.00
12 Juros durante a construcao 56,000.00 56,000.00 112,000.00
13 Total de despeas de investimentos 1,056,000.00 5,305,900.00 6,361,900.00
 Plano de Amortizacao da divida BIM

Anos Prestacao Juros Desembolso Capital

0 6,361,900.00
1 1,060,316.67 445333 1,505,649.67 5,301,583.33
2 1,060,316.67 890666 1,950,982.67 4,241,266.67
3 1,060,316.67 1335999 2,396,315.67 3,180,950.00
4 1,060,316.67 1781332 2,841,648.67 2,120,633.33
5 1,060,316.67 2226665 3,286,981.67 1,060,316.67
6 1,060,316.67 2671998 3,732,314.67 -
7%
 Mapa de Amortizacao de Imobilizacao

Descricao Anos Custos de Aquisicao 2020

Edificio 25 3,544,000.00 141,760.00
Materias de Carga e Transporte 10 970000 97000
Maquinas e Equipamentos 15 770,000.00 51,333.33
Equipamento Administrativos 8 180400 22550
Total de Amortizacao 314,663.33
de Amortizacao de Imobilizacao

2021 2022 2023 2024 2025

141,760.00 141,760.00 141,760.00 141,760.00 141,760.00
97000 97000 97000 97000 97000
51,333.33 51,333.33 51,333.33 51,333.33 51,333.33
22550 22550 22550 22550 22550
312,643.33 312,643.33 312,643.33 312,643.33 312,643.33
 Projeccao de Vendas

Rubricas 2020 2021 2022 2023

Receitas 1890000 2625000 4704000 8925000
C.Variaveis 134400 141120 148176 155584.8
Margem Contabilistica 1755600 2483880 4555824 8769415.2
Custos Fixos 516000 541800 568890 597334.5
LAJID 1239600 1942080 3986934 8172080.7
Juros 445333 890666 1335999 1781332
LAI 794267 1051414 2650935 6390748.7
Impostos(32%) 254165.44 336452.48 848299.2 2045039.584
Lucro Liquido 540101.56 714961.52 1802635.8 4345709.116
Depreciacao 314,663.33 312,643.33 312,643.33 312,643.33
Fluxo de Caixa 225,438.23 402,318.19 1,489,992.47 4,033,065.78
 2024 2025
18112500 27300000
163364.04 171532.242
17949135.96 27128467.758
627201.225 658561.28625
17321934.735 26469906.47175
1781332 2226665
15540602.735 24243241.47175
4972992.8752 7757837.27096
10567609.8598 16485404.20079
312,643.33 312,643.33
10,254,966.53 16,172,760.87
Anos 2020 2021 2022
Meses 12 12 12
Taxas de Crescimento 5% 5% 5%
Rubricas CF CV Valor Mensal 2020 2021 2022
Electricidade 80% 12000 144000 151200 158760
Agua 85% 8000 96000 100800 105840
Combustivel 100% 15000 180000 189000 198450
Material de Escritorio 70% 30% 10000 120000 126000 132300
Comunicacao 73% 27% 7000 84000 88200 92610
Total de Forn.Serv.Terceiros 52000 624000 655200 687960
Custos Fixos 43000 516000 541800 568890
Custos Variaveis 11200 134400 141120 148176
 2023 2024 2025
12 12 12
5% 5% 5%
2023 2024 2025
166698 175032.9 183784.545
111132 116688.6 122523.03
208372.5 218791.125 229730.68125
138915 145860.75 153153.7875
97240.5 102102.525 107207.65125
722358 758475.9 796399.695
597334.5 627201.225 658561.28625
155584.8 163364.04 171532.242
Cenario Normal
Receitas

Anos Quant.(Annual) Preco Unitario Total Taxa Annual Total Annual

2020 6000 300 1800000 5% 1890000
2021 5000 500 2500000 5% 2625000
2022 6400 700 4480000 5% 4704000
2023 8500 1000 8500000 5% 8925000
2024 11500 1500 17250000 5% 18112500
2025 13000 2000 26000000 5% 27300000
Total de receitas

Cenario Pessimo
Receitas
Anos Quant.Anual Preco unitario Total Taxa Annual Total Annual
2020 4000 100 3% 0
2021 2000 300 600000 3% 618000
2022 4200 400 1680000 3% 1730400
2023 6500 800 5200000 3% 5356000
2024 9500 1000 9500000 3% 9785000
2025 10000 1500 15000000 3% 15450000

Cenario Optimista
Receitas
Anos Quant.Anual Preco Unitario Total Taxa Annual Total Annual
2020 8000 500 4000000 7% 4280000
2021 7000 800 5600000 7% 5992000
2022 8500 1000 8500000 7% 9095000
2023 10000 1300 13000000 7% 13910000
2024 13000 1700 22100000 7% 23647000
2025 15500 2500 38750000 7% 41462500
Cenario Pessimo
Receitas
Anos Meses Taxa de Crescimento Quant.Anual Preco unitario
2020 12 3% 70 8000
2021 12 3% 70 8000
2022 12 3% 70 8000
2023 12 3% 70 8150
2024 12 3% 70 8150
2025 12 3% 70 8150
Total ispc Total Annual
6720000 75000 6645000
6720000 75000 6645000
6720000 75000 6645000
6846000 75000 6771000
6846000 75000 6771000
6846000 75000 6771000
 Projeccao de Vendas

Rubricas 2020 2021 2022

Receitas 6645000 6645000 6645000
C.Variaveis 134400 141120 148176
Margem Contabilistica 6510600 6503880 6496824
Custos Fixos 516000 541800 568890
LAJID 5994600 5962080 5927934
Juros 2396315.66666667 2841648.666667 3286981.66666667
LAI 3598284.33333333 3120431.333333 2640952.33333333
Impostos(32%) 1151450.98666667 998538.0266667 845104.746666667
Lucro Liquido 2446833.34666667 2121893.306667 1795847.58666667
Depreciacao - - -
Fluxo de Caixa 2,446,833.35 2,121,893.31 1,795,847.59
 2023 2024 2025
6771000 6771000 6771000
155584.8 163364.04 171532.242
6615415.2 6607635.96 6599467.758
597334.5 627201.225 658561.28625
6018080.7 5980434.735 5940906.47175
3732314.6666667 3732314.6666667 312,643.33
2285766.0333333 2248120.0683333 5628263.13841667
731445.13066667 719398.42186667 1801044.20429333
1554320.9026667 1528721.6464667 3827218.93412333
- - -
1,554,320.90 1,528,721.65 3,827,218.93
Cenario Optimista
Receitas
Anos Meses Taxas de cresc. Quant.Anual
2020 12 7% 1000
2021 12 7% 1000
2022 12 7% 1000
2023 12 7% 1000
2024 12 7% 1000
2025 12 7% 1000
Preco Unitario Total ISPC Total Annual
12000 144000000 75000 143925000
12000 144000000 75000 143925000
12000 144000000 75000 143925000
13500 162000000 75000 161925000
14000 168000000 75000 167925000
16000 192000000 75000 191925000
 Projeccao de Vendas

Rubricas 2020 2021 2022

Receitas 143925000 143925000 143925000
C.Variaveis 43000 516000 541800
Margem Contabilistica 143882000 143409000 143383200
Custos Fixos 52000 624000 655200
LAJID 143830000 142785000 142728000
Juros 890666 1335999 1781332
LAI 142939334 141449001 140946668
Impostos(32%) 45740586.88 45263680.32 45102933.76
Lucro Liquido 97198747.12 96185320.68 95843734.24
Depreciacao - - -
Fluxo de Caixa 97,198,747.12 96,185,320.68 95,843,734.24
 2023 2024 2025
144000000 144000000 162000000
568890 597334.5 627201.225
143431110 143402665.5 161372798.775
687960 722358 758475.9
142743150 142680307.5 160614322.875
2226665 2226665 22,550.00
140516485 140453642.5 160591772.875
44965275.2 44945165.6 51389367.32
95551209.8 95508476.9 109202405.555
- - -
95,551,209.80 95,508,476.90 109,202,405.56
Cenario Normal
Receitas
Anos Meses Taxa de Cr Quant.AnuPreco unitario Total
2020 12 5% 500 9000 54000000
2021 12 5% 500 9000 54000000
2022 12 5% 500 9000 54000000
2023 12 5% 500 10500 63000000
2024 12 5% 500 11000 66000000
2025 12 5% 500 11500 69000000
ispc Total Annual
75000 53925000
75000 53925000
75000 53925000
75000 62925000
75000 65925000
75000 68925000
 Projeccao de Vendas

Rubricas 2020 2021 2022

Receitas 53925000 53925000 53925000
C.Variaveis 11200 134400 141120
Margem Contabilistica 53913800 53790600 53783880
Custos Fixos 43000 516000 541800
LAJID 53870800 53274600 53242080
Juros 1335999 1781332 2226665
LAI 52534801 51493268 51015415
Impostos(32%) 16811136.32 16477845.76 16324932.8
Lucro Liquido 35723664.68 35015422.24 34690482.2
Depreciacao - - -
Fluxo de Caixa 35,723,664.68 35,015,422.24 34,690,482.20
 2023 2024 2025
62925000 65925000 68925000
148176 155584.8 163364.04
62776824 65769415.2 68761635.96
568890 597334.5 627201.225
62207934 65172080.7 68134434.735
2671998 2671998 312,643.33
59535936 62500082.7 67821791.401667
19051499.52 20000026.464 21702973.248533
40484436.48 42500056.236 46118818.153133
- - -
40,484,436.48 42,500,056.24 46,118,818.15
Pessimista
Anos F.C PVIF(19%) VP FC acumulado
0 -6361900 1 -6361900 -6361900
1 2446833.35 0.84 2055340.014 -4306559.986
2 2121893.31 0.71 1506544.2501 -2800015.7359
3 1795847.59 0.59 1059550.0781 -1740465.6578
4 1554320.9 0.5 777160.45 -963305.2078
5 1528721.65 0.42 642063.093 -321242.1148
6 3827218.93 0.35 1339526.6255 1018284.5107
VAL 11343007.8071

Normal
Anos F.C PVIF19% PV FC acumulado
0 -6361900 1 -6361900 -6361900
1 35,723,664.68 0.84 30007878.3312 23645978.3312
2 35,015,422.24 0.71 24860949.7904 48506928.1216
3 34,690,482.20 0.59 20467384.498 68974312.6196
4 40,484,436.48 0.5 20242218.24 89216530.8596
5 42,500,056.24 0.42 17850023.61912 107066554.47872
6 46,118,818.15 0.35 16141586.3535967 123208140.832317
VAL 135931940.832317

Optimista
Anos FC PVIF19% PV FC acumulado
0 (6,361,900.00) 1 (6,361,900.00) (6,361,900.00)
1 97,198,747.12 0.84 81,646,947.58 75,285,047.58
2 96,185,320.68 0.71 68,291,577.68 143,576,625.26
3 95,843,734.24 0.59 56,547,803.20 200,124,428.47
4 95,551,209.80 0.5 47,775,604.90 247,900,033.37
5 95,508,476.90 0.42 40,113,560.30 288,013,593.66
6 109,202,405.56 0.35 38,220,841.94 326,234,435.61
VAL 338,958,235.61