Nomes: Daiani Vargas e Halline Willers

Planejamento 2020
Orçamento de venda 1.20 1.08 % Reajustes
1.15 1.05 % Reajustes
Ampliação de
1.1
Produto 2019 (vendidos) Vlr unitário Total mercado Vlr unitário Total
A 60,000 25.00 R$ 1,500,000.00 72,000 27.00 R$ 1,944,000.00
B 32,000 38.10 R$ 1,219,200.00 36,800 40.01 R$ 1,472,184.00
Total de Vendas R$ 3,416,184.00

1.1.1 Orçamento de recebimento de venda

MESES 2020 2021
FAT. MENSAL JAN FEV MAR ABR MAI JUN JUL AGO SET OUT NOV DEZ.2020 JAN.2021 FEV MAR
Dez.19 Saldo Anterior a receber 110,000.00
JAN 284,682.00 56,936.40 227,745.60
FEV 284,682.00 56,936.40 227,745.60
MAR 284,682.00 56,936.40 227,745.60
ABR 284,682.00 56,936.40 227,745.60
MAI 284,682.00 56,936.40 227,745.60
JUN 284,682.00 56,936.40 227,745.60
JUL 284,682.00 56,936.40 227,745.60
AGO 284,682.00 56,936.40 227,745.60
SET 284,682.00 56,936.40 227,745.60
OUT 284,682.00 56,936.40 227,745.60
NOV 284,682.00 56,936.40 227,745.60
DEZ 284,682.00 56,936.40 227,745.60
TOTAL 3,416,184.00 166,936.40 284,682.00 284,682.00 284,682.00 284,682.00 284,682.00 284,682.00 284,682.00 284,682.00 284,682.00 284,682.00 284,682.00 227,745.60 0.00 0.00

politica de vendas Recebimento jan/20 a dez/20 3,298,438.40

20% a vista
80% 30dias Saldo a receberem 2021 227,745.60
Total 3,526,184.00
1.2 Orçamento de Produção

Produto A Quant. R$
E.I.Produto (+) 5,000
Produção (+) 72,000
Vendas (-) 72,000
E.F. Produto (=) 5,000

Produto B Quant. R$
E.I.Produto (+) 3,500
Produção (+) 36,800
Vendas (-) 36,800
E.F. Produto (=) 3,500

1.2.1 Orçamento de Compras

Reajustes Produto A 1.10
Produtos Quant. Reajustes Produto B 1.08
R$ = 2019 R$ = 2020 R$ TOTAL
Produto A 72,000 13.00 14.30 1,029,600.00
Produto B 36,800 19.00 20.52 755,136.00
Compra Total 108,800 1,784,736.00

1.2.2 Orçamento de pagamento das Compras (POLÍTICA DE PAGAMENTO AOS FORNECEDORES = 30 DIAS)
2018 2019
MESES Fornecedores JAN FEV MAR ABR MAI JUN JUL AGO SET OUT NOV DEZ JAN FEV MAR
Dez.17 Saldo Anterior a pagar 80,000.00
JAN 148,728.00 148,728.00
FEV 148,728.00 148,728.00
MAR 148,728.00 148,728
ABR 148,728.00 148,728.00
MAI 148,728.00 148,728.00
JUN 148,728.00 148,728.00
JUL 148,728.00 148,728.00
AGO 148,728.00 148,728.00
SET 148,728.00 148,728.00
OUT 148,728.00 148,728.00
NOV 148,728.00 148,728.00
DEZ 148,728.00 148,728.00
TOTAL 1,784,736.00 80,000.00 148,728.00 148,728.00 148,728.00 148,728.00 148,728.00 148,728.00 148,728.00 148,728.00 148,728.00 148,728.00 148,728.00 148,728.00 0.00 0.00

Fornecedores 1,864,736.00
Fornecedor jan/20 a dez/20 1,716,008.00
Saldo a pagar 2021 148,728.00
Total Fornecedores 1,864,736.00

Custo de Produção (CIPV) Ano 2020

1.2.3
Quant. Prod. R$ Var. unt. R$ Var. Total %
R$ GGF R$ Custo Total R$ Custo Unt
Produto A 72,000 14.30 1,029,600.00 66.18
39,705.88 1,069,305.88 14.85
Produto B 36,800 20.52 755,136.00 33.82
20,294.12 775,430.12 21.07
Total 108,800 XXXXXXXXXXXXXXXX 1,784,736.00 100.00
60,000.00 1,844,736.00 XXXXXXXXXX
CIPV
1.2.4 Gastos Gerais de Fabricação (POLÍTICA DE PAGAMENTO = DENTRO DO MÊS CONFORME GASTO PREVISTO)

2018 2019
MESES Fornecedores JAN FEV MAR ABR MAI JUN JUL AGO SET OUT NOV DEZ JAN FEV
Saldo Inicial 0.00
JAN 5,000.00 5,000.00
FEV 5,000.00 5,000.00
MAR 5,000.00 5,000.00
ABR 5,000.00 5,000.00
MAI 5,000.00 5,000.00
JUN 5,000.00 5,000.00
JUL 5,000.00 5,000.00
AGO 5,000.00 5,000.00
SET 5,000.00 5,000.00
OUT 5,000.00 5,000.00
NOV 5,000.00 5,000.00
DEZ 5,000.00 5,000.00
TOTAL 60,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 0.00 0.00

1.3 Tributos a Pagar e a Receber Total Pago 60,000.00

1.3.1 Débito dos Tributos Sobre a Vendas 1.3.2 Crédito dos Tributos sobre as Compras
Débitos FAT. MENSAL Aliquota Créditos Fornecedores Aliquota
Saldo Inicial XXXXXXXXXXX 25.00% Saldo Inicial XXXXXXXXXX 20.00%
JAN 284,682.00 71,170.50 JAN 148,728.00 29,745.60
FEV 284,682.00 71,170.50 FEV 148,728.00 29,745.60
MAR 284,682.00 71,170.50 MAR 148,728.00 29,745.60
ABR 284,682.00 71,170.50 ABR 148,728.00 29,745.60
MAI 284,682.00 71,170.50 MAI 148,728.00 29,745.60
JUN 284,682.00 71,170.50 JUN 148,728.00 29,745.60
JUL 284,682.00 71,170.50 JUL 148,728.00 29,745.60
AGO 284,682.00 71,170.50 AGO 148,728.00 29,745.60
SET 284,682.00 71,170.50 SET 148,728.00 29,745.60
OUT 284,682.00 71,170.50 OUT 148,728.00 29,745.60
NOV 284,682.00 71,170.50 NOV 148,728.00 29,745.60
DEZ 284,682.00 71,170.50 DEZ 148,728.00 29,745.60
TOTAL 3,416,184.00 854,046.00 TOTAL 1,784,736.00 356,947.20

1.3.3 Tributos a Recolher

Meses Débito Crédito A Pagar
JAN 71,170.50 29,745.60 41,424.90
FEV 71,170.50 29,745.60 41,424.90
MAR 71,170.50 29,745.60 41,424.90
ABR 71,170.50 29,745.60 41,424.90
MAI 71,170.50 29,745.60 41,424.90
JUN 71,170.50 29,745.60 41,424.90
JUL 71,170.50 29,745.60 41,424.90
AGO 71,170.50 29,745.60 41,424.90
SET 71,170.50 29,745.60 41,424.90
OUT 71,170.50 29,745.60 41,424.90
NOV 71,170.50 29,745.60 41,424.90
DEZ 71,170.50 29,745.60 41,424.90
TOTAL 854,046.00 356,947.20 497,098.80

1.3.4 - Orçamento de Tributos a Recolher (PAGAMENTO DOS TRIBUTOS NO MÊS SUBSEQUENTE AO QUE FOI GERADO)
Ano 2018 2019
Meses JAN FEV MAR ABR MAI JUN JUL AGO SET OUT NOV DEZ JAN FEV
Saldo Anterior a Pagar 0.00
JAN 0.00 41,424.90
FEV 41,424.90
MAR 41,424.90
ABR 41,424.90
MAI 41,424.90
JUN 41,424.90
JUL 41,424.90
AGO 41,424.90
SET 41,424.90
OUT 41,424.90
NOV 41,424.90
DEZ 41,424.90
TOTAL 0.00 41,424.90 41,424.90 41,424.90 41,424.90 41,424.90 41,424.90 41,424.90 41,424.90 41,424.90 41,424.90 41,424.90 41,424.90 0.00

Tributos recolhido jan a dez/20 455,673.90

Trib. A recolher em 2021 41,424.90
1.4 Despesas Operacionais R$ 70,800.00 Total de tributos 497,098.80

Débitos Desp. Operacionais

Saldo Inicial 0.00
JAN 5,900.00
FEV 5,900.00
MAR 5,900.00
ABR 5,900.00
MAI 5,900.00
JUN 5,900.00
JUL 5,900.00
AGO 5,900.00
SET 5,900.00
OUT 5,900.00
NOV 5,900.00
DEZ 5,900.00
TOTAL 70,800.00

1.4.1 Orçamento de Pagamento das Despesas Operacionais (POLÍTICA DE PAGAMENTO AOS FORNECEDORES = 30 DIAS)
Ano 2020 2021
Meses JAN FEV MAR ABR MAI JUN JUL AGO SET OUT NOV DEZ JAN FEV
Saldo Anterior a Pagar 28,000.00
JAN 5,900.00
FEV 5,900.00
MAR 5,900.00
ABR 5,900.00
MAI 5,900.00
JUN 5,900.00
JUL 5,900.00
AGO 5,900.00
SET 5,900.00
OUT 5,900.00
NOV 5,900.00
DEZ 5,900.00
TOTAL 28,000.00 5,900.00 5,900.00 5,900.00 5,900.00 5,900.00 5,900.00 5,900.00 5,900.00 5,900.00 5,900.00 5,900.00 5,900.00 0.00

Orçamento de depreciação total desp. Op. 2020 92,900.00

1.5 Bens do Imobilizado R$ TOTAL Tx % Depr. Anual Depr. Mensal Total a pagar 2021 5,900.00
Bens do Imobilizado 700,000.00 10.00 70,000.00 5,833.33 Total Gasto 98,800.00
1.6 Orçamento de Investimentos

Previsão de Investimentos JUN/2020

R$ % R$ Juros Financ. % R$ Ano R$ mensal
80,000.00 100.00
Capital Proprio 40.00 32,000.00 0.00
Capital de Terceiros (financeira/bco) 60.00 48,000.00 10.00 4,800.00 400.00

Ano 2020 2019

Meses JAN FEV MAR ABR MAI JUN JUL AGO SET OUT NOV DEZ JAN FEV
Saldo Inicial 0.00
JAN 0.00
FEV 0.00
MAR 0.00
ABR 0.00
MAI 32,000.00 0.00
JUN 400.00 0.00
JUL 400.00 0.00
AGO 400.00 0.00
SET 400.00 0.00
OUT 400.00 0.00
NOV 400.00 0.00
DEZ 400.00 0.00
TOTAL 0.00 0.00 0.00 0.00 32,000.00 400.00 400.00 400.00 400.00 400.00 400.00 400.00 0.00 0.00
Juros pagos em 2020 2,800.00
1.7 - Orçamento de Caixa
Ano 2020
1.7 Orçamento de Caixa Meses JAN FEV MAR ABR MAI JUN JUL AGO SET OUT NOV DEZ TOTAL

1. Entradas 166,936.40 284,682.00 284,682.00 284,682.00 284,682.00 284,682.00 284,682.00 284,682.00 284,682.00 284,682.00 284,682.00 284,682.00 3,298,438.40
Recbto Clientes 166,936.40 284,682.00 284,682.00 284,682.00 284,682.00 284,682.00 284,682.00 284,682.00 284,682.00 284,682.00 284,682.00 284,682.00

2. Saídas 113,000.00 201,052.90 201,052.90 201,052.90 233,052.90 201,452.90 201,452.90 201,452.90 201,452.90 201,452.90 201,452.90 201,452.90 2,359,381.90
Fornecedores 80,000.00 148,728.00 148,728.00 148,728.00 148,728.00 148,728.00 148,728.00 148,728.00 148,728.00 148,728.00 148,728.00 148,728.00
Tributos 0.00 41,424.90 41,424.90 41,424.90 41,424.90 41,424.90 41,424.90 41,424.90 41,424.90 41,424.90 41,424.90 41,424.90
GGF 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00
Desp. Oper. 28,000.00 5,900.00 5,900.00 5,900.00 5,900.00 5,900.00 5,900.00 5,900.00 5,900.00 5,900.00 5,900.00 5,900.00
Investimentos 0.00 0.00 0.00 0.00 32,000.00
Juros Invest. 0.00 0.00 0.00 0.00 0.00 400.00 400.00 400.00 400.00 400.00 400.00 400.00

3. Dif. (1-2) E - S 53,936.40 83,629.10 83,629.10 83,629.10 51,629.10 83,229.10 83,229.10 83,229.10 83,229.10 83,229.10 83,229.10 83,229.10 939,056.50
Saldo In. Cx. 60,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 115,000.02
Disponivel Acumul. 113,936.40 88,629.10 88,629.10 88,629.10 56,629.10 88,229.10 88,229.10 88,229.10 88,229.10 88,229.10 88,229.10 88,229.10 1,054,056.52
Emprestimo 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Destinações Aplicações 108,936.40 84,358.97 84,924.18 85,493.17 54,065.98 86,028.22 86,604.61 87,184.86 87,769.00 88,357.05 88,949.04 89,545.00 1,032,216.46
Resgate Aplicação 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
Juros S/Aplicaçoes 0.00 729.87 1,295.08 1,864.07 2,436.88 2,799.12 3,375.51 3,955.76 4,539.90 5,127.95 5,719.94 6,315.90 38,159.96
4. Saldo Final de Caixa 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00

SALDO DAS APLICAÇÕES ACUMULADAS 108,936.40 193,295.37 278,219.55 363,712.72 417,778.70 503,806.92 590,411.52 677,596.38 765,365.37 853,722.42 942,671.46 1,032,216.46
TAXA PARA APLICAÇÕES 0.67%

1.8 DRE Projetado 2020

DRE R$
Receita Bruta 3,416,184.00
(-) Deduções 497,098.80
Tributos a Pagar 497,098.80
(=) Receita Liquida 2,919,085.20
(-) CIPV 1,844,736.00
(=) Lucro Bruto 1,074,349.20
(-) Despesa Operacional 70,800.00
(-) Despesa Financeira 2,800.00
(-) Depreciação Anual 70,000.00
(+) Receita Financeira 38,159.96
(=) Lucro Liquido 968,909.16

1.9 Balanço Patrimonial Projetado R$

Ativo 1,866,462.06
AC 1,396,462.06
Disponibilidades 1,037,216.46
Caixa 5,000.00
Aplicações 1,032,216.46
Clientes a receber 227,745.60
Estoques 131,500.00
Podutos Acabado A 65,000.00
Produto Acabado B 66,500.00
ANC 470,000.00
Imobilizado 470,000.00
Imobilizado 650,000.00
(depreciação) -180,000.00

Passivo 1,966,462.06
PC 196,052.90
Fornecedores 148,728.00
Tributos 41,424.90
Desp. Operacionais Pagar 5,900.00

PNC 48,000.00
Financ. L.Prazo 48,000.00
PL 1,722,409.16
Capital Social 700,000.00
Lucros Acumulados 53,500.00
Lucro Projetado 968,909.16