ESTUDO DE VIABILIDADE FINANCEIRA -

NUMERO MATRICULA MÊS

VALOR QUANTIDADE
VALOR MATRICULA PARCELA PARCELAS
MASTER CONFEITEIRO R$ 249.00 R$ 439.00 14
DOCEIRO PROFISSIONAL R$ 249.00 R$ 399.00 9
CAKE DESIGNER R$ 249.00 R$ 399.00 9
CHEF MIX R$ 249.00 R$ 399.00 8
COZINHEIRO PROFISSIONAL C/ SUSHIMAN R$ 249.00 R$ 439.00 14

Inadimplência 12%
Evasão 10%
Custo Medio hora aula 6.80%
Custo Medio material/insumos culinario 6.00%
Custo Medio apostilas 5.00%
Correção anual parcelas 7.0%
Correção anual das despesas 7.0%

Royalties (s/ faturamento) 8.0%

Taxa Marketing 2.0%

Funcionários Qtde Valor Valor Total

SUPERVISOR COMERCIAL 1 R$ 1,500.00 R$ 1,500.00
CONSULTOR DE VENDAS 4 R$ 1,200.00 R$ 4,800.00
SECRETARIA / AUX ADM 2 R$ 1,200.00 R$ 2,400.00
ATENDIMENTO AO ALUNO 1 R$ 1,050.00 R$ 1,050.00
SERVIÇOS GERAIS 1 R$ 1,100.00 R$ 1,100.00
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -
R$ -

Total Folha de Pagamento 9 R$ 6,050.00 R$ 10,850.00

Investimento Inicial Valor

Taxa de Franquia R$ 70,000.00
Custo abertura empresa e taxas R$ 2,500.00
Obras Civil R$ 180,000.00 OBRA CIVIL
Projeto Visual (Adesivos) R$ 3,000.00 ÁREA
Móveis e Equipamentos R$ 55,000.00
Estoque Inicial R$ 5,000.00 PROJETO ARQUITETONICO
Fardamento R$ 1,500.00 ÁREA
Equipamentos informática R$ 7,200.00
Software Automação R$ 250.00
Marketing de Inauguração R$ 10,000.00
Total R$ 334,450.00

CAPITAL DE GIRO MENSAL 42,279.63

Formas de Pagamento 100.0%

Vendas a Vista 5.00%
Vendas Cartão Crédito 5.00%
Vendas Cartão Débito 0.00%
Boleto 90.00%

Despesas Fixas
Pró-labore R$ 5,000.00
Aluguel R$ 6,500.00
Condominio R$ 900.00
Energia Elétrica R$ 2,500.00
Telefone Fixo, Móvel e Internet R$ 550.00
Despesas Operacionais / Expediente R$ 400.00
Agua/ Esgoto R$ 500.00
Contador R$ 950.00
Vale transporte R$ 1,820.00
TEF / POS R$ 200.00
Grafica R$ 500.00
Fardamento Funcionarios ( anual) R$ 125.00
Manutenção de Predial /equipamentos R$ 250.00
Temporarios R$ -
Despesas Bancarias R$ 100.00
Manutenção do Sistema R$ 390.00
IPTU R$ 100.00

Despesas Variáveis
Perda ou Roubo 0.0%
Administradoras de Cartões 3.00%
Comissão Média s/Vendas 5.00%
Despesas com boleto bancario 0.60%
Vale transporte Instrutor 0.50%

IMPOSTOS SUPER SIMPLES FEDERAL

VENDA ACUMULADA REF ALIQUOTA
R$ 12,450.00 MÊS 1 6.00%
R$ 41,553.00 MÊS 2 6.00%
R$ 87,309.00 MÊS 3 6.00%
R$ 149,718.00 MÊS 4 6.00%
R$ 228,780.00 MÊS 5 11.20%
R$ 324,495.00 MÊS 6 11.20%
R$ 436,863.00 MÊS 7 13.50%
R$ 565,884.00 MÊS 8 13.50%
R$ 709,612.88 MÊS 9 13.50%
R$ 865,326.45 MÊS 10 16.00%
R$ 1,033,024.73 MÊS 11 16.00%
R$ 1,212,707.70 MÊS 12 16.00%
R$ 1,398,870.37 MÊS 13 16.00%
R$ 1,580,664.37 MÊS 14 16.00%
R$ 1,745,805.36 MÊS 15 16.00%
R$ 1,963,713.40 MÊS 16 21.00%
R$ 2,040,150.44 MÊS 17 21.00%
R$ 2,258,058.48 MÊS 18 21.00%
R$ 2,267,883.52 MÊS 19 21.00%
R$ 2,356,770.56 MÊS 20 21.00%
R$ 2,430,949.73 MÊS 21 21.00%
R$ 2,493,144.20 MÊS 22 21.00%
R$ 2,543,353.96 MÊS 23 21.00%
R$ 2,581,579.03 MÊS 24 21.00%
R$ 2,608,626.14 MÊS 25 21.00%
R$ 2,623,388.93 MÊS 26 21.00%
R$ 2,638,151.71 MÊS 27 21.00%
R$ 2,645,903.45 MÊS 28 21.00%
R$ 2,653,655.19 MÊS 29 21.00%
R$ 2,668,908.76 MÊS 30 21.00%
R$ 2,684,162.32 MÊS 31 21.00%
R$ 2,699,415.88 MÊS 32 21.00%
R$ 2,714,669.45 MÊS 33 21.00%
R$ 2,729,923.01 MÊS 34 21.00%
R$ 2,745,176.57 MÊS 35 21.00%
R$ 2,760,430.13 MÊS 36 21.00%
 50
ALUNOS
PARTICIPAÇAO P/CURSO POR CURSO
45.0% 22.5
12.5% 6.25
5.0% 2.5
12.5% 6.25
25.0% 12.5

M² VALOR M²
200 900.00

ARQUITETONICO M² VALOR M²
200 15.00
 Alíquotas e Partilha do Simples Nacional – Serviço
Receita Bruta em 12 meses (em R$) Alíquota
Até 180.000,00 6.00%
De 180.000,01 a 360.000,00 11.20%
De 360.000,01 a 720.000,00 13.50%
De 720.000,01 a 1.800.000 16.00%
De 1.800.000,01 à 3.600.000,00 21.00%
De 3.600.000,01 à 4.800.000,00 33.00%
Abril #REF!

Maio #REF!
Junho #REF!
Julho #REF!

Agosto #REF!
Outubro #REF!
Novembro #REF!
Dezembro #REF!

Junho #REF!
Novembro #REF!
Dezembro #REF!
Janeiro #REF!

Fevereiro -
Março #REF!
Abril #REF!
Maio #REF!

Junho #REF!
Julho #REF!
Agosto #REF!
Setembro #REF!
Outubro #REF!

Novembro #REF!
Dezembro #REF!
 EVOLUÇÃO DOS VALORES

MATRICULA PARCELAS MENSAIS

1º ANO 2º ANO 3º ANO 1º ANO 2º ANO 3º ANO
MASTER CONFEITEIRO R$ 249.00 R$ 266.43 R$ 285.08 R$ 439.00 R$ 469.73 R$ 502.61
DOCEIRO PROFISSIONAL R$ 249.00 R$ 266.43 R$ 285.08 R$ 399.00 R$ 426.93 R$ 456.82
CAKE DESIGNER R$ 249.00 R$ 266.43 R$ 285.08 R$ 399.00 R$ 426.93 R$ 456.82
CHEF MIX R$ 249.00 R$ 266.43 R$ 285.08 R$ 399.00 R$ 426.93 R$ 456.82
COZINHEIRO PROFISSIONAL C/ SUSHIMAN R$ 249.00 R$ 266.43 R$ 285.08 R$ 439.00 R$ 469.73 R$ 502.61
 PROJEÇÃO DE VENDAS ANUAL -

MÊS 1 MÊS 2 MÊS 3 MÊS 4 MÊS 5 MÊS 6 MÊS 7 MÊS 8 MÊS 9 MÊS 10 MÊS 11 MÊS 12

PROJEÇÃO TOTAL ALUNOS

PAGANTES 50 89 128 167 206 245 284 323 357 384 412 439

ANO 1
CURSO MASTER CONFEITEIRO MÊS 1 MÊS 2 MÊS 3 MÊS 4 MÊS 5 MÊS 6 MÊS 7 MÊS 8 MÊS 9 MÊS 10 MÊS 11 MÊS 12
MATRICULA 23 23 23 23 23 23 23 23 23 23 23 23

MENSALIDADES 0 23 45 68 90 113 135 158 180 203 225 248

(-)CONCLUINTES 0 0 0 0 0 0 0 0 0 0 0 0

TOTAL 0 23 45 68 90 113 135 158 180 203 225 248

(-)EVASÃO 0 2 5 7 9 11 14 16 18 20 23 25
(-)INADINPLECIA 0 3 5 8 11 14 16 19 22 24 27 30
ALUNOS PAGANTES MÊS 0 18 35 53 70 88 105 123 140 158 176 193

ANO 1
CURSO DOCEIRO PROFISSIONAL MÊS 1 MÊS 2 MÊS 3 MÊS 4 MÊS 5 MÊS 6 MÊS 7 MÊS 8 MÊS 9 MÊS 10 MÊS 11 MÊS 12
MATRICULA 6 6 6 6 6 6 6 6 6 6 6 6

MENSALIDADES 0 6 13 19 25 31 38 44 50 50 50 50

(-)CONCLUINTES 0 0 0 0 0 0 0 0 0 6.25 6.25 6.25

TOTAL 0 6 13 19 25 31 38 44 50 50 50 50

(-)EVASÃO 0 1 1 2 3 3 4 4 5 5 5 5
(-)INADINPLECIA 0 1 2 2 3 4 5 5 6 6 6 6
ALUNOS PAGANTES MÊS 0 5 10 15 20 24 29 34 39 39 39 39

ANO 1
CURSO CAKE DESIGNER MÊS 1 MÊS 2 MÊS 3 MÊS 4 MÊS 5 MÊS 6 MÊS 7 MÊS 8 MÊS 9 MÊS 10 MÊS 11 MÊS 12
MATRICULA 3 3 3 3 3 3 3 3 3 3 3 3

MENSALIDADES 0 3 5 8 10 13 15 18 20 20 20 20

(-)CONCLUINTES 0 0 0 0 0 0 0 0 0 2.5 2.5 2.5

TOTAL 0 3 5 8 10 13 15 18 20 20 20 20

(-)EVASÃO 0 0 1 1 1 1 2 2 2 2 2 2
(-)INADINPLECIA 0 0 1 1 1 2 2 2 2 2 2 2
ALUNOS PAGANTES MÊS 0 2 4 6 8 10 12 14 16 16 16 16

ANO 1
CURSO CHEF MIX MÊS 1 MÊS 2 MÊS 3 MÊS 4 MÊS 5 MÊS 6 MÊS 7 MÊS 8 MÊS 9 MÊS 10 MÊS 11 MÊS 12
MATRICULA 6.25 6.25 6.25 6.25 6.25 6.25 6.25 6.25 6.25 6.25 6.25 6.25
MENSALIDADES 0 6 13 19 25 31 38 44 44 44 44 44

(-)CONCLUINTES 0 0 0 0 0 0 0 0 6.25 6.25 6.25 6.25

TOTAL 0 6 13 19 25 31 38 44 44 44 44 44

(-)EVASÃO 0 1 1 2 3 3 4 4 4 4 4 4
(-)INADINPLECIA 0 1 2 2 3 4 5 5 5 5 5 5
ALUNOS PAGANTES MÊS 0 5 10 15 20 24 29 34 34 34 34 34

ANO 1
CURSO COZ PROF C/ SUSHIMAN MÊS 1 MÊS 2 MÊS 3 MÊS 4 MÊS 5 MÊS 6 MÊS 7 MÊS 8 MÊS 9 MÊS 10 MÊS 11 MÊS 12
MATRICULA 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5

MENSALIDADES 0 13 25 38 50 63 75 88 100 113 125 138

(-)CONCLUINTES 0 0 0 0 0 0 0 0 0 0 0 0

TOTAL 0 13 25 38 50 63 75 88 100 113 125 138

(-)EVASÃO 0 1 3 4 5 6 8 9 10 11 13 14
(-)INADINPLECIA 0 2 3 5 6 8 9 11 12 14 15 17
ALUNOS PAGANTES MÊS 0 10 20 29 39 49 59 68 78 88 98 107
MÊS 13 MÊS 14 MÊS 15 MÊS 16 MÊS 17 MÊS 18 MÊS 19 MÊS 20 MÊS 21 MÊS 22 MÊS 23 MÊS 24 MÊS 25 MÊS 26 MÊS 27

466 494 494 494 494 494 494 494 494 494 494 494 494 494 494

ANO 2
MÊS 13 MÊS 14 MÊS 15 MÊS 16 MÊS 17 MÊS 18 MÊS 19 MÊS 20 MÊS 21 MÊS 22 MÊS 23 MÊS 24 MÊS 25 MÊS 26 MÊS 27
23 23 23 23 23 23 23 23 23 23 23 23 23 23 23

270 293 293 293 293 293 293 293 293 293 293 293 293 293 293

0 0 22.5 22.5 22.5 22.5 22.5 22.5 22.5 22.5 22.5 22.5 22.5 22.5 22.5

270 293 293 293 293 293 293 293 293 293 293 293 293 293 293

27 29 29 29 29 29 29 29 29 29 29 29 29 29 29
32 35 35 35 35 35 35 35 35 35 35 35 35 35 35
211 228 228 228 228 228 228 228 228 228 228 228 228 228 228

ANO 2
MÊS 13 MÊS 14 MÊS 15 MÊS 16 MÊS 17 MÊS 18 MÊS 19 MÊS 20 MÊS 21 MÊS 22 MÊS 23 MÊS 24 MÊS 25 MÊS 26 MÊS 27
6 6 6 6 6 6 6 6 6 6 6 6 6 6 6

50 50 50 50 50 50 50 50 50 50 50 50 50 50 50

6.25 6.25 6.25 6.25 6.25 6.25 6.25 6.25 6.25 6.25 6.25 6.25 6.25 6.25 6.25

50 50 50 50 50 50 50 50 50 50 50 50 50 50 50

5 5 5 5 5 5 5 5 5 5 5 5 5 5 5
6 6 6 6 6 6 6 6 6 6 6 6 6 6 6
39 39 39 39 39 39 39 39 39 39 39 39 39 39 39

ANO 2
MÊS 13 MÊS 14 MÊS 15 MÊS 16 MÊS 17 MÊS 18 MÊS 19 MÊS 20 MÊS 21 MÊS 22 MÊS 23 MÊS 24 MÊS 25 MÊS 26 MÊS 27
3 3 3 3 3 3 3 3 3 3 3 3 3 3 3

20 20 20 20 20 20 20 20 20 20 20 20 20 20 20

2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5

20 20 20 20 20 20 20 20 20 20 20 20 20 20 20

2 2 2 2 2 2 2 2 2 2 2 2 2 2 2
2 2 2 2 2 2 2 2 2 2 2 2 2 2 2
16 16 16 16 16 16 16 16 16 16 16 16 16 16 16

ANO 2
MÊS 13 MÊS 14 MÊS 15 MÊS 16 MÊS 17 MÊS 18 MÊS 19 MÊS 20 MÊS 21 MÊS 22 MÊS 23 MÊS 24 MÊS 25 MÊS 26 MÊS 27
6.25 6.25 6.25 6.25 6.25 6.25 6.25 6.25 6.25 6.25 6.25 6.25 6.25 6.25 6.25
 44 44 44 44 44 44 44 44 44 44 44 44 44 44 44

6.25 6.25 6.25 6.25 6.25 6.25 6.25 6.25 6.25 6.25 6.25 6.25 6.25 6.25 6.25

44 44 44 44 44 44 44 44 44 44 44 44 44 44 44

4 4 4 4 4 4 4 4 4 4 4 4 4 4 4
5 5 5 5 5 5 5 5 5 5 5 5 5 5 5
34 34 34 34 34 34 34 34 34 34 34 34 34 34 34

ANO 2
MÊS 13 MÊS 14 MÊS 15 MÊS 16 MÊS 17 MÊS 18 MÊS 19 MÊS 20 MÊS 21 MÊS 22 MÊS 23 MÊS 24 MÊS 25 MÊS 26 MÊS 27
12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5

150 163 163 163 163 163 163 163 163 163 163 163 163 163 163

0 0 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5

150 163 163 163 163 163 163 163 163 163 163 163 163 163 163

15 16 16 16 16 16 16 16 16 16 16 16 16 16 16
18 20 20 20 20 20 20 20 20 20 20 20 20 20 20
117 127 127 127 127 127 127 127 127 127 127 127 127 127 127
MÊS 28 MÊS 29 MÊS 30 MÊS 31 MÊS 32 MÊS 33 MÊS 34 MÊS 35 MÊS 36

494 494 494 494 494 494 494 494 494

ANO 3
MÊS 28 MÊS 29 MÊS 30 MÊS 31 MÊS 32 MÊS 33 MÊS 34 MÊS 35 MÊS 36
23 23 23 23 23 23 23 23 23

293 293 293 293 293 293 293 293 293

22.5 22.5 22.5 22.5 22.5 22.5 22.5 22.5 22.5

293 293 293 293 293 293 293 293 293

29 29 29 29 29 29 29 29 29
35 35 35 35 35 35 35 35 35
228 228 228 228 228 228 228 228 228

ANO 3
MÊS 28 MÊS 29 MÊS 30 MÊS 31 MÊS 32 MÊS 33 MÊS 34 MÊS 35 MÊS 36
6 6 6 6 6 6 6 6 6

50 50 50 50 50 50 50 50 50

6.25 6.25 6.25 6.25 6.25 6.25 6.25 6.25 6.25

50 50 50 50 50 50 50 50 50

5 5 5 5 5 5 5 5 5
6 6 6 6 6 6 6 6 6
39 39 39 39 39 39 39 39 39

ANO 3
MÊS 28 MÊS 29 MÊS 30 MÊS 31 MÊS 32 MÊS 33 MÊS 34 MÊS 35 MÊS 36
3 3 3 3 3 3 3 3 3

20 20 20 20 20 20 20 20 20

2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5 2.5

20 20 20 20 20 20 20 20 20

2 2 2 2 2 2 2 2 2
2 2 2 2 2 2 2 2 2
16 16 16 16 16 16 16 16 16

ANO 3
MÊS 28 MÊS 29 MÊS 30 MÊS 31 MÊS 32 MÊS 33 MÊS 34 MÊS 35 MÊS 36
6.25 6.25 6.25 6.25 6.25 6.25 6.25 6.25 6.25
 44 44 44 44 44 44 44 44 44

6.25 6.25 6.25 6.25 6.25 6.25 6.25 6.25 6.25

44 44 44 44 44 44 44 44 44

4 4 4 4 4 4 4 4 4
5 5 5 5 5 5 5 5 5
34 34 34 34 34 34 34 34 34

ANO 3
MÊS 28 MÊS 29 MÊS 30 MÊS 31 MÊS 32 MÊS 33 MÊS 34 MÊS 35 MÊS 36
12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5

163 163 163 163 163 163 163 163 163

12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5 12.5

163 163 163 163 163 163 163 163 163

16 16 16 16 16 16 16 16 16
20 20 20 20 20 20 20 20 20
127 127 127 127 127 127 127 127 127
 PROJEÇÃO DE VENDAS ANUAL -

MÊS 1 MÊS 2 MÊS 3 MÊS 4 MÊS 5 MÊS 6

PROJEÇÃO TOTAL 12,450.00 29,103.00 45,756.00 62,409.00 79,062.00 95,715.00

ANO 1
CURSO MASTER CONFEITEIRO MÊS 1 MÊS 2 MÊS 3 MÊS 4 MÊS 5 MÊS 6
MATRICULA 5,602.50 5,602.50 5,602.50 5,602.50 5,602.50 5,602.50

MENSALIDADES 0 7,704.45 15,408.90 23,113.35 30,817.80 38,522.25

TOTAL 5,602.50 13,306.95 21,011.40 28,715.85 36,420.30 44,124.75

ANO 1
CURSO DOCEIRO PROFISSIONAL MÊS 1 MÊS 2 MÊS 3 MÊS 4 MÊS 5 MÊS 6
MATRICULA 1,556.25 1,556.25 1,556.25 1,556.25 1,556.25 1,556.25

MENSALIDADES - 1,945.13 3,890.25 5,835.38 7,780.50 9,725.63

TOTAL 1,556.25 3,501.38 5,446.50 7,391.63 9,336.75 11,281.88

ANO 1
CURSO CAKE DESIGNER MÊS 1 MÊS 2 MÊS 3 MÊS 4 MÊS 5 MÊS 6
MATRICULA 622.50 622.50 622.50 622.50 622.50 622.50

MENSALIDADES 0 778.05 1,556.10 2,334.15 3,112.20 3,890.25

TOTAL 622.50 1,400.55 2,178.60 2,956.65 3,734.70 4,512.75

ANO 1
CURSO CHEF MIX MÊS 1 MÊS 2 MÊS 3 MÊS 4 MÊS 5 MÊS 6
MATRICULA 1,556.25 1,556.25 1,556.25 1,556.25 1,556.25 1,556.25

MENSALIDADES - 1,945.13 3,890.25 5,835.38 7,780.50 9,725.63

TOTAL 1,556.25 3,501.38 5,446.50 7,391.63 9,336.75 11,281.88

ANO 1
CURSO COZ PROF C/ SUSHIMAN MÊS 1 MÊS 2 MÊS 3 MÊS 4 MÊS 5 MÊS 6
MATRICULA 3,112.50 3,112.50 3,112.50 3,112.50 3,112.50 3,112.50

MENSALIDADES - 4,280.25 8,560.50 12,840.75 17,121.00 21,401.25

TOTAL 3,112.50 7,392.75 11,673.00 15,953.25 20,233.50 24,513.75

 MÊS 7 MÊS 8 MÊS 9 MÊS 10 MÊS 11 MÊS 12 MÊS 13 MÊS 14
112,368.00 129,021.00 143,728.88 155,713.58 167,698.28 179,682.98 198,612.67 210,896.99

ANO 1
MÊS 7 MÊS 8 MÊS 9 MÊS 10 MÊS 11 MÊS 12 MÊS 13 MÊS 14
5,602.50 5,602.50 5,602.50 5,602.50 5,602.50 5,602.50 5,994.68 5,994.68

46,226.70 53,931.15 61,635.60 69,340.05 77,044.50 84,748.95 92,453.40 100,157.85

51,829.20 59,533.65 67,238.10 74,942.55 82,647.00 90,351.45 98,448.08 106,152.53

ANO 1
MÊS 7 MÊS 8 MÊS 9 MÊS 10 MÊS 11 MÊS 12 MÊS 13 MÊS 14
1,556.25 1,556.25 1,556.25 1,556.25 1,556.25 1,556.25 1,665.19 1,665.19

11,670.75 13,615.88 15,561.00 15,561.00 15,561.00 15,561.00 16,650.27 16,650.27

13,227.00 15,172.13 17,117.25 17,117.25 17,117.25 17,117.25 18,315.46 18,315.46

ANO 1
MÊS 7 MÊS 8 MÊS 9 MÊS 10 MÊS 11 MÊS 12 MÊS 13 MÊS 14
622.50 622.50 622.50 622.50 622.50 622.50 666.08 666.08

4,668.30 5,446.35 6,224.40 6,224.40 6,224.40 6,224.40 6,660.11 6,660.11

5,290.80 6,068.85 6,846.90 6,846.90 6,846.90 6,846.90 7,326.18 7,326.18

ANO 1
MÊS 7 MÊS 8 MÊS 9 MÊS 10 MÊS 11 MÊS 12 MÊS 13 MÊS 14
1,556.25 1,556.25 1,556.25 1,556.25 1,556.25 1,556.25 1,665.19 1,665.19

11,670.75 13,615.88 13,615.88 13,615.88 13,615.88 13,615.88 14,568.99 14,568.99

13,227.00 15,172.13 15,172.13 15,172.13 15,172.13 15,172.13 16,234.17 16,234.17

ANO 1
MÊS 7 MÊS 8 MÊS 9 MÊS 10 MÊS 11 MÊS 12 MÊS 13 MÊS 14
3,112.50 3,112.50 3,112.50 3,112.50 3,112.50 3,112.50 3,330.38 3,330.38

25,681.50 29,961.75 34,242.00 38,522.25 42,802.50 47,082.75 54,958.41 59,538.28

28,794.00 33,074.25 37,354.50 41,634.75 45,915.00 50,195.25 58,288.79 62,868.65

MÊS 15 MÊS 16 MÊS 17 MÊS 18 MÊS 19 MÊS 20 MÊS 21 MÊS 22 MÊS 23
210,896.99 217,908.04 217,908.04 217,908.04 217,908.04 217,908.04 217,908.04 217,908.04 217,908.04

ANO 2
MÊS 15 MÊS 16 MÊS 17 MÊS 18 MÊS 19 MÊS 20 MÊS 21 MÊS 22 MÊS 23
5,994.68 5,994.68 5,994.68 5,994.68 5,994.68 5,994.68 5,994.68 5,994.68 5,994.68

100,157.85 107,168.90 107,168.90 107,168.90 107,168.90 107,168.90 107,168.90 107,168.90 107,168.90

106,152.53 113,163.57 113,163.57 113,163.57 113,163.57 113,163.57 113,163.57 113,163.57 113,163.57

ANO 2
MÊS 15 MÊS 16 MÊS 17 MÊS 18 MÊS 19 MÊS 20 MÊS 21 MÊS 22 MÊS 23
1,665.19 1,665.19 1,665.19 1,665.19 1,665.19 1,665.19 1,665.19 1,665.19 1,665.19

16,650.27 16,650.27 16,650.27 16,650.27 16,650.27 16,650.27 16,650.27 16,650.27 16,650.27

18,315.46 18,315.46 18,315.46 18,315.46 18,315.46 18,315.46 18,315.46 18,315.46 18,315.46

ANO 2
MÊS 15 MÊS 16 MÊS 17 MÊS 18 MÊS 19 MÊS 20 MÊS 21 MÊS 22 MÊS 23
666.08 666.08 666.08 666.08 666.08 666.08 666.08 666.08 666.08

6,660.11 6,660.11 6,660.11 6,660.11 6,660.11 6,660.11 6,660.11 6,660.11 6,660.11

7,326.18 7,326.18 7,326.18 7,326.18 7,326.18 7,326.18 7,326.18 7,326.18 7,326.18

ANO 2
MÊS 15 MÊS 16 MÊS 17 MÊS 18 MÊS 19 MÊS 20 MÊS 21 MÊS 22 MÊS 23
1,665.19 1,665.19 1,665.19 1,665.19 1,665.19 1,665.19 1,665.19 1,665.19 1,665.19

14,568.99 14,568.99 14,568.99 14,568.99 14,568.99 14,568.99 14,568.99 14,568.99 14,568.99

16,234.17 16,234.17 16,234.17 16,234.17 16,234.17 16,234.17 16,234.17 16,234.17 16,234.17

ANO 2
MÊS 15 MÊS 16 MÊS 17 MÊS 18 MÊS 19 MÊS 20 MÊS 21 MÊS 22 MÊS 23
3,330.38 3,330.38 3,330.38 3,330.38 3,330.38 3,330.38 3,330.38 3,330.38 3,330.38

59,538.28 59,538.28 59,538.28 59,538.28 59,538.28 59,538.28 59,538.28 59,538.28 59,538.28

62,868.65 62,868.65 62,868.65 62,868.65 62,868.65 62,868.65 62,868.65 62,868.65 62,868.65

MÊS 24 MÊS 25 MÊS 26 MÊS 27 MÊS 28 MÊS 29 MÊS 30 MÊS 31 MÊS 32
217,908.04 225,659.78 225,659.78 225,659.78 225,659.78 225,659.78 233,161.60 233,161.60 233,161.60

ANO 3
MÊS 24 MÊS 25 MÊS 26 MÊS 27 MÊS 28 MÊS 29 MÊS 30 MÊS 31 MÊS 32
5,994.68 6,414.30 6,414.30 6,414.30 6,414.30 6,414.30 6,414.30 6,414.30 6,414.30

107,168.90 107,168.90 107,168.90 107,168.90 107,168.90 107,168.90 114,670.72 114,670.72 114,670.72

113,163.57 113,583.20 113,583.20 113,583.20 113,583.20 113,583.20 121,085.02 121,085.02 121,085.02

ANO 3
MÊS 24 MÊS 25 MÊS 26 MÊS 27 MÊS 28 MÊS 29 MÊS 30 MÊS 31 MÊS 32
1,665.19 1,781.75 1,781.75 1,781.75 1,781.75 1,781.75 1,781.75 1,781.75 1,781.75

16,650.27 17,815.79 17,815.79 17,815.79 17,815.79 17,815.79 17,815.79 17,815.79 17,815.79

18,315.46 19,597.54 19,597.54 19,597.54 19,597.54 19,597.54 19,597.54 19,597.54 19,597.54

ANO 3
MÊS 24 MÊS 25 MÊS 26 MÊS 27 MÊS 28 MÊS 29 MÊS 30 MÊS 31 MÊS 32
666.08 712.70 712.70 712.70 712.70 712.70 712.70 712.70 712.70

6,660.11 7,126.32 7,126.32 7,126.32 7,126.32 7,126.32 7,126.32 7,126.32 7,126.32

7,326.18 7,839.02 7,839.02 7,839.02 7,839.02 7,839.02 7,839.02 7,839.02 7,839.02

ANO 3
MÊS 24 MÊS 25 MÊS 26 MÊS 27 MÊS 28 MÊS 29 MÊS 30 MÊS 31 MÊS 32
1,665.19 1,781.75 1,781.75 1,781.75 1,781.75 1,781.75 1,781.75 1,781.75 1,781.75

14,568.99 15,588.82 15,588.82 15,588.82 15,588.82 15,588.82 15,588.82 15,588.82 15,588.82

16,234.17 17,370.57 17,370.57 17,370.57 17,370.57 17,370.57 17,370.57 17,370.57 17,370.57

ANO 3
MÊS 24 MÊS 25 MÊS 26 MÊS 27 MÊS 28 MÊS 29 MÊS 30 MÊS 31 MÊS 32
3,330.38 3,563.50 3,563.50 3,563.50 3,563.50 3,563.50 3,563.50 3,563.50 3,563.50

59,538.28 63,705.96 63,705.96 63,705.96 63,705.96 63,705.96 63,705.96 63,705.96 63,705.96

62,868.65 67,269.46 67,269.46 67,269.46 67,269.46 67,269.46 67,269.46 67,269.46 67,269.46

MÊS 33 MÊS 34 MÊS 35 MÊS 36
233,161.60 233,161.60 233,161.60 233,161.60

MÊS 33 MÊS 34 MÊS 35 MÊS 36

6,414.30 6,414.30 6,414.30 6,414.30

114,670.72 114,670.72 114,670.72 114,670.72

121,085.02 121,085.02 121,085.02 121,085.02

MÊS 33 MÊS 34 MÊS 35 MÊS 36

1,781.75 1,781.75 1,781.75 1,781.75

17,815.79 17,815.79 17,815.79 17,815.79

19,597.54 19,597.54 19,597.54 19,597.54

MÊS 33 MÊS 34 MÊS 35 MÊS 36

712.70 712.70 712.70 712.70

7,126.32 7,126.32 7,126.32 7,126.32

7,839.02 7,839.02 7,839.02 7,839.02

MÊS 33 MÊS 34 MÊS 35 MÊS 36

1,781.75 1,781.75 1,781.75 1,781.75

15,588.82 15,588.82 15,588.82 15,588.82

17,370.57 17,370.57 17,370.57 17,370.57

MÊS 33 MÊS 34 MÊS 35 MÊS 36

3,563.50 3,563.50 3,563.50 3,563.50

63,705.96 63,705.96 63,705.96 63,705.96

67,269.46 67,269.46 67,269.46 67,269.46

 PROJEÇÃO 1 2
% S/ FAT PROJ. % S/ FAT
RECEITA 12,450.00
Vendas em Espécie 5.0% 622.50 5.0%
Vendas Cartão Credito 25.0% 3,112.50 25.0%
Vendas Cartão Debito 25.0% 3,112.50 25.0%
Boleto 45.0% 5,602.50 45.0%
RECEITA BRUTA 100.0% 12,450.00 100.0%

Pró-labore 40.2% 5,000.00 17.2%

Aluguel 52.2% 6,500.00 22.3%
Condominio 1.6% 200.00 0.7%
Energia Elétrica 20.1% 2,500.00 8.6%
Telefone Fixo, Móvel e Internet 4.4% 550.00 1.9%
Despesas Operacionais / Expediente 3.2% 400.00 1.4%
Agua/ Esgoto 4.0% 500.00 1.7%
Contador 7.6% 950.00 3.3%
Vale Alimentação 0.0% - 0.0%
Folha de Pagamento 87.1% 10,850.00 37.3%
Encargos (FGTS,13º Salário,INSS, Férias) 35.7% 4,443.18 16.4%
Vale transporte 14.6% 1,820.00 6.3%
TEF / POS 1.6% 200.00 0.7%
Grafica 4.0% 500.00 1.7%
Marketing Regional 3.0% 373.50 3.0%
Fardamento Funcionarios ( anual) 1.0% 125.00 0.4%
Manutenção de Predial /equipamentos 2.0% 250.00 0.9%
Temporarios 0.0% - 0.0%
GAS 0.0% - 0.0%
Despesas Bancarias 0.8% 100.00 0.3%
Manutenção do Sistema 3.1% 390.00 1.3%
IPTU 7.2% 900.00 3.1%
DESPESAS/CUSTOS FIXOS 293.6% 36,551.68 128.4%

Custo Medio hora aula 6.8% 846.60 6.8%

Custo Medio material/insumos culinario 6.0% 747.00 6.0%
Custo Medio apostilas 5.0% 622.50 5.0%
Comissão Média s/Vendas 32.1% 4,000.00 13.7%
Royalties (s/ faturamento) 8.0% 996.00 8.0%
Administradoras de Cartões 1.5% 186.75 1.5%
Taxa Marketing 2.0% 249.00 2.0%
Perda ou Roubo 0.00% - 0.00%
Despesas com boleto bancario 0.60% 74.70 0.60%
Vale transporte Instrutor 0.50% 62.25 0.50%
DESPESAS/CUSTOS VARIÁVEIS 62.5% 7,784.80 44.1%
TOTAL DESPESAS/CUSTOS 356.1% 44,336.48 172.6%
IMPOSTOS SUPER SIMPLES FEDERAL 6.0% 747.00 6.0%
TRIBUTOS E TAXAS 6.0% 747.00 6.0%

TOTAL DESPESAS/CUSTOS + TRIBUTOS 362.1% 45,083.48 178.6%

LUCRO OPERACIONAL (32,633.48)

% MARGEM LUCRO -262.1%
CAPITAL GIRO MENSAL 37,398.28
MARGEM DE CONTRIBUIÇÃO 31%
PONTO EQUILIBRIO MENSAL 116,142.23
PONTO MÉDIO EQUILIBRIO 84,006.33
INVESTIMENTO INICIAL 334,450.00
RETORNO SOBRE O INVESTIMENTO 367,083.48
PAYBACK MEDIO 10 meses VIAVEL
MARGEM DE LUCRO OPERACIONAL MEDIO NO PERIODO 6.82%
RENTABILIDADE % S/invest
Rentabilidade Operacional 12 meses 119,902.12 36%
Rentabilidade Operacional 18 meses 398,934.93 119%
Rentabilidade Operacional 24 meses 659,361.43 197%
Rentabilidade Operacional 36 meses 1,202,698.32 360%
ESTUDO DE VIABILIDADE FINANCEIRA -
PROJEÇÃO VENDAS MENSAL (FINANCEIRO)

ANO I -MÊS
2 3 4 5
PROJ. % S/ FAT PROJ. % S/ FAT PROJ. % S/ FAT PROJ.
29,103.00 45,756.00 62,409.00 79,062.00
1,455.15 5.0% 2,287.80 5.0% 3,120.45 5.0% 3,953.10
7,275.75 25.0% 11,439.00 25.0% 15,602.25 25.0% 19,765.50
7,275.75 25.0% 11,439.00 25.0% 15,602.25 25.0% 19,765.50
13,096.35 45.0% 20,590.20 45.0% 28,084.05 45.0% 35,577.90
29,103.00 100.0% 45,756.00 100.0% 62,409.00 100.0% 79,062.00

5,000.00 10.9% 5,000.00 8.0% 5,000.00 6.3% 5,000.00

6,500.00 14.2% 6,500.00 10.4% 6,500.00 8.2% 6,500.00
200.00 0.4% 200.00 0.3% 200.00 0.3% 200.00
2,500.00 5.5% 2,500.00 4.0% 2,500.00 3.2% 2,500.00
550.00 1.2% 550.00 0.9% 550.00 0.7% 550.00
400.00 0.9% 400.00 0.6% 400.00 0.5% 400.00
500.00 1.1% 500.00 0.8% 500.00 0.6% 500.00
950.00 2.1% 950.00 1.5% 950.00 1.2% 950.00
- 0.0% - 0.0% - 0.0% -
10,850.00 23.7% 10,850.00 17.4% 10,850.00 13.7% 10,850.00
4,763.73 11.1% 5,084.28 8.7% 5,404.82 7.2% 5,725.37
1,820.00 4.0% 1,820.00 2.9% 1,820.00 2.3% 1,820.00
200.00 0.4% 200.00 0.3% 200.00 0.3% 200.00
500.00 1.1% 500.00 0.8% 500.00 0.6% 500.00
873.09 3.0% 1,372.68 3.0% 1,872.27 3.0% 2,371.86
125.00 0.3% 125.00 0.2% 125.00 0.2% 125.00
250.00 0.5% 250.00 0.4% 250.00 0.3% 250.00
- 0.0% - 0.0% - 0.0% -
- 0.0% - 0.0% - 0.0% -
100.00 0.2% 100.00 0.2% 100.00 0.1% 100.00
390.00 0.9% 390.00 0.6% 390.00 0.5% 390.00
900.00 2.0% 900.00 1.4% 900.00 1.1% 900.00
37,371.82 83.5% 38,191.96 62.5% 39,012.09 50.4% 39,832.23

1,979.00 6.8% 3,111.41 6.8% 4,243.81 6.8% 5,376.22

1,746.18 6.0% 2,745.36 6.0% 3,744.54 6.0% 4,743.72
1,455.15 5.0% 2,287.80 5.0% 3,120.45 5.0% 3,953.10
4,000.00 8.7% 4,000.00 6.4% 4,000.00 5.1% 4,000.00
2,328.24 8.0% 3,660.48 8.0% 4,992.72 8.0% 6,324.96
436.55 1.5% 686.34 1.5% 936.14 1.5% 1,185.93
582.06 2.0% 915.12 2.0% 1,248.18 2.0% 1,581.24
- 0.00% - 0.00% - 0.00% -
174.62 0.60% 274.54 0.60% 374.45 0.60% 474.37
145.52 0.50% 228.78 0.50% 312.05 0.50% 395.31
12,847.31 39.1% 17,909.82 36.8% 22,972.34 35.5% 28,034.85
50,219.13 122.6% 56,101.78 99.3% 61,984.43 85.8% 67,867.08
 1,746.18 6.0% 2,745.36 6.0% 3,744.54 11.2% 8,854.94
1,746.18 6.0% 2,745.36 6.0% 3,744.54 11.2% 8,854.94

51,965.31 128.6% 58,847.14 105.3% 65,728.97 97.0% 76,722.02

(22,862.31) (13,091.14) (3,319.97) 2,339.98

-78.6% -28.6% -5.3% 3.0%
39,350.82 41,303.36 43,255.90 45,208.44
50% 55% 57% 53%
74,959.96 69,619.69 68,214.09 74,675.14
84,006.33 84,006.33 84,006.33 84,006.33

389,945.80 403,036.94 406,356.90 404,016.92

VIAVEL
 6 7 8 9
% S/ FAT PROJ. % S/ FAT PROJ. % S/ FAT PROJ. % S/ FAT
95,715.00 112,368.00 129,021.00
5.0% 4,785.75 5.0% 5,618.40 5.0% 6,451.05 5.0%
25.0% 23,928.75 25.0% 28,092.00 25.0% 32,255.25 25.0%
25.0% 23,928.75 25.0% 28,092.00 25.0% 32,255.25 25.0%
45.0% 43,071.75 45.0% 50,565.60 45.0% 58,059.45 45.0%
100.0% 95,715.00 100.0% 112,368.00 100.0% 129,021.00 100.0%

5.2% 5,000.00 4.4% 5,000.00 3.9% 5,000.00 3.5%

6.8% 6,500.00 5.8% 6,500.00 5.0% 6,500.00 4.5%
0.2% 200.00 0.2% 200.00 0.2% 200.00 0.1%
2.6% 2,500.00 2.2% 2,500.00 1.9% 2,500.00 1.7%
0.6% 550.00 0.5% 550.00 0.4% 550.00 0.4%
0.4% 400.00 0.4% 400.00 0.3% 400.00 0.3%
0.5% 500.00 0.4% 500.00 0.4% 500.00 0.3%
1.0% 950.00 0.8% 950.00 0.7% 950.00 0.7%
0.0% - 0.0% - 0.0% - 0.0%
11.3% 10,850.00 9.7% 10,850.00 8.4% 10,850.00 7.5%
6.3% 6,045.91 5.7% 6,366.46 5.7% 7,380.82 5.5%
1.9% 1,820.00 1.6% 1,820.00 1.4% 1,820.00 1.3%
0.2% 200.00 0.2% 200.00 0.2% 200.00 0.1%
0.5% 500.00 0.4% 500.00 0.4% 500.00 0.3%
3.0% 2,871.45 3.0% 3,371.04 3.0% 3,870.63 3.0%
0.1% 125.00 0.1% 125.00 0.1% 125.00 0.1%
0.3% 250.00 0.2% 250.00 0.2% 250.00 0.2%
0.0% - 0.0% - 0.0% - 0.0%
0.0% - 0.0% - 0.0% - 0.0%
0.1% 100.00 0.1% 100.00 0.1% 100.00 0.1%
0.4% 390.00 0.3% 390.00 0.3% 390.00 0.3%
0.9% 900.00 0.8% 900.00 0.7% 900.00 0.6%
42.5% 40,652.36 36.9% 41,472.50 33.3% 42,986.45 30.6%

6.8% 6,508.62 6.8% 7,641.02 6.8% 8,773.43 6.8%

6.0% 5,742.90 6.0% 6,742.08 6.0% 7,741.26 6.0%
5.0% 4,785.75 5.0% 5,618.40 5.0% 6,451.05 5.0%
4.2% 4,000.00 3.6% 4,000.00 5.0% 6,451.05 5.0%
8.0% 7,657.20 8.0% 8,989.44 8.0% 10,321.68 8.0%
1.5% 1,435.73 1.5% 1,685.52 1.5% 1,935.32 1.5%
2.0% 1,914.30 2.0% 2,247.36 2.0% 2,580.42 2.0%
0.00% - 0.00% - 0.00% - 0.00%
0.60% 574.29 0.60% 674.21 0.60% 774.13 0.60%
0.50% 478.58 0.50% 561.84 0.50% 645.11 0.50%
34.6% 33,097.36 34.0% 38,159.87 35.4% 45,673.43 35.4%
77.1% 73,749.72 70.9% 79,632.37 68.7% 88,659.88 66.0%
11.2% 10,720.08 13.5% 15,169.68 13.5% 17,417.84 13.5%
11.2% 10,720.08 13.5% 15,169.68 13.5% 17,417.84 13.5%

88.3% 84,469.80 84.4% 94,802.05 82.2% 106,077.71 79.5%

11,245.20 17,565.95 22,943.29

11.7% 15.6% 17.8%
47,160.98 49,113.52 51,759.87
54% 53% 51%
74,975.41 78,934.69 84,122.20
84,006.33 84,006.33 84,006.33

392,771.73 375,205.78 352,262.49

 ANO I - MÊS
9 10 11 12
PROJ. % S/ FAT PROJ. % S/ FAT PROJ. % S/ FAT
143,728.88 155,713.58 167,698.28
7,186.44 5.0% 7,785.68 5.0% 8,384.91 5.0%
35,932.22 25.0% 38,928.39 25.0% 41,924.57 25.0%
35,932.22 25.0% 38,928.39 25.0% 41,924.57 25.0%
64,677.99 45.0% 70,071.11 45.0% 75,464.22 45.0%
143,728.88 100.0% 155,713.58 100.0% 167,698.28 100.0%

5,000.00 3.2% 5,000.00 3.0% 5,000.00 2.8%

6,500.00 4.2% 6,500.00 3.9% 6,500.00 3.6%
200.00 0.1% 200.00 0.1% 200.00 0.1%
2,500.00 1.6% 2,500.00 1.5% 2,500.00 1.4%
550.00 0.4% 550.00 0.3% 550.00 0.3%
400.00 0.3% 400.00 0.2% 400.00 0.2%
500.00 0.3% 500.00 0.3% 500.00 0.3%
950.00 0.6% 950.00 0.6% 950.00 0.5%
- 0.0% - 0.0% - 0.0%
10,850.00 7.0% 10,850.00 6.5% 10,850.00 6.0%
7,872.09 5.3% 8,272.40 5.2% 8,672.71 5.0%
1,820.00 1.2% 1,820.00 1.1% 1,820.00 1.0%
200.00 0.1% 200.00 0.1% 200.00 0.1%
500.00 0.3% 500.00 0.3% 500.00 0.3%
4,311.87 3.0% 4,671.41 3.0% 5,030.95 3.0%
125.00 0.1% 125.00 0.1% 125.00 0.1%
250.00 0.2% 250.00 0.1% 250.00 0.1%
- 0.0% - 0.0% - 0.0%
- 0.0% - 0.0% - 0.0%
100.00 0.1% 100.00 0.1% 100.00 0.1%
390.00 0.3% 390.00 0.2% 390.00 0.2%
900.00 0.6% 900.00 0.5% 900.00 0.5%
43,918.95 28.7% 44,678.80 27.1% 45,438.66 25.7%

9,773.56 6.8% 10,588.52 6.8% 11,403.48 6.8%

8,623.73 6.0% 9,342.81 6.0% 10,061.90 6.0%
7,186.44 5.0% 7,785.68 5.0% 8,384.91 5.0%
7,186.44 5.0% 7,785.68 5.0% 8,384.91 5.0%
11,498.31 8.0% 12,457.09 8.0% 13,415.86 8.0%
2,155.93 1.5% 2,335.70 1.5% 2,515.47 1.5%
2,874.58 2.0% 3,114.27 2.0% 3,353.97 2.0%
- 0.00% - 0.00% - 0.00%
862.37 0.60% 934.28 0.60% 1,006.19 0.60%
718.64 0.50% 778.57 0.50% 838.49 0.50%
50,880.02 35.4% 55,122.61 35.4% 59,365.19 35.4%
94,798.97 64.1% 99,801.41 62.5% 104,803.85 61.1%
 19,403.40 16.0% 24,914.17 16.0% 26,831.72 16.0%
19,403.40 16.0% 24,914.17 16.0% 26,831.72 16.0%

114,202.37 80.1% 124,715.58 78.5% 131,635.57 77.1%

29,526.50 30,997.99 36,062.70

20.5% 19.9% 21.5%
53,692.52 55,267.33 56,842.14
51% 49% 49%
85,947.07 91,931.70 93,495.18
84,006.33 84,006.33 84,006.33

322,735.99 291,738.00 255,675.29

 ESTUDO DE VIABILIDADE FINANC
PROJEÇÃO VENDAS MENSAL (FINAN

ANO II - MÊ
12 13 14 15
PROJ. % S/ FAT PROJ. % S/ FAT PROJ. % S/ FAT
179,682.98 198,612.67 210,896.99
8,984.15 5.0% 9,930.63 5.0% 10,544.85 5.0%
44,920.74 25.0% 49,653.17 25.0% 52,724.25 25.0%
44,920.74 25.0% 49,653.17 25.0% 52,724.25 25.0%
80,857.34 45.0% 89,375.70 45.0% 94,903.65 45.0%
179,682.98 100.0% 198,612.67 100.0% 210,896.99 100.0%

5,000.00 2.7% 5,350.00 2.5% 5,350.00 2.5%

6,500.00 3.8% 7,500.00 3.6% 7,500.00 3.6%
200.00 0.1% 214.00 0.1% 214.00 0.1%
2,500.00 1.3% 2,675.00 1.3% 2,675.00 1.3%
550.00 0.3% 588.50 0.3% 588.50 0.3%
400.00 0.2% 428.00 0.2% 428.00 0.2%
500.00 0.3% 535.00 0.3% 535.00 0.3%
950.00 0.5% 1,016.50 0.5% 1,016.50 0.5%
- 0.0% - 0.0% - 0.0%
10,850.00 5.8% 11,609.50 5.5% 11,609.50 5.5%
9,073.02 5.0% 9,920.30 4.9% 10,330.62 4.9%
1,820.00 1.0% 1,947.40 0.9% 1,947.40 0.9%
200.00 0.1% 214.00 0.1% 214.00 0.1%
500.00 0.3% 535.00 0.3% 535.00 0.3%
5,390.49 3.0% 5,958.38 3.0% 6,326.91 3.0%
125.00 0.1% 133.75 0.1% 133.75 0.1%
250.00 0.1% 267.50 0.1% 267.50 0.1%
- 0.0% - 0.0% - 0.0%
- 0.0% - 0.0% - 0.0%
100.00 0.1% 107.00 0.1% 107.00 0.1%
390.00 0.2% 417.30 0.2% 417.30 0.2%
900.00 0.5% 963.00 0.5% 963.00 0.5%
46,198.51 25.4% 50,380.13 24.3% 51,158.98 24.3%

12,218.44 6.8% 13,505.66 6.8% 14,341.00 6.8%

10,780.98 6.0% 11,916.76 6.0% 12,653.82 6.0%
8,984.15 5.0% 9,930.63 5.0% 10,544.85 5.0%
8,984.15 5.0% 9,930.63 5.0% 10,544.85 5.0%
14,374.64 8.0% 15,889.01 8.0% 16,871.76 8.0%
2,695.24 1.5% 2,979.19 1.5% 3,163.45 1.5%
3,593.66 2.0% 3,972.25 2.0% 4,217.94 2.0%
- 0.00% - 0.00% - 0.00%
1,078.10 0.60% 1,191.68 0.60% 1,265.38 0.60%
898.41 0.50% 993.06 0.50% 1,054.48 0.50%
63,607.77 35.4% 70,308.89 35.4% 74,657.54 35.4%
109,806.28 60.8% 120,689.01 59.7% 125,816.51 59.7%
 28,749.28 16.0% 31,778.03 16.0% 33,743.52 16.0%
28,749.28 16.0% 31,778.03 16.0% 33,743.52 16.0%

138,555.56 76.8% 152,467.04 75.7% 159,560.03 75.7%

41,127.42 46,145.63 51,336.96

22.9% 23.2% 24.3%
58,416.95 63,885.79 65,499.97
49% 49% 49%
95,058.66 103,662.81 105,265.38
84,006.33 114,950.27 114,950.27

214,547.88 168,402.24 117,065.28

VIABILIDADE FINANCEIRA -
OJEÇÃO VENDAS MENSAL (FINANCEIRO)

ANO II - MÊS
15 16 17 18
PROJ. % S/ FAT PROJ. % S/ FAT PROJ. % S/ FAT
210,896.99 217,908.04 217,908.04
10,544.85 5.0% 10,895.40 5.0% 10,895.40 5.0%
52,724.25 25.0% 54,477.01 25.0% 54,477.01 25.0%
52,724.25 25.0% 54,477.01 25.0% 54,477.01 25.0%
94,903.65 45.0% 98,058.62 45.0% 98,058.62 45.0%
210,896.99 100.0% 217,908.04 100.0% 217,908.04 100.0%

5,350.00 2.5% 5,350.00 2.5% 5,350.00 2.5%

7,500.00 3.4% 7,500.00 3.4% 7,500.00 3.4%
214.00 0.1% 214.00 0.1% 214.00 0.1%
2,675.00 1.2% 2,675.00 1.2% 2,675.00 1.2%
588.50 0.3% 588.50 0.3% 588.50 0.3%
428.00 0.2% 428.00 0.2% 428.00 0.2%
535.00 0.2% 535.00 0.2% 535.00 0.2%
1,016.50 0.5% 1,016.50 0.5% 1,016.50 0.5%
- 0.0% - 0.0% - 0.0%
11,609.50 5.3% 11,609.50 5.3% 11,609.50 5.3%
10,330.62 4.8% 10,564.80 4.8% 10,564.80 4.8%
1,947.40 0.9% 1,947.40 0.9% 1,947.40 0.9%
214.00 0.1% 214.00 0.1% 214.00 0.1%
535.00 0.2% 535.00 0.2% 535.00 0.2%
6,326.91 3.0% 6,537.24 3.0% 6,537.24 3.0%
133.75 0.1% 133.75 0.1% 133.75 0.1%
267.50 0.1% 267.50 0.1% 267.50 0.1%
- 0.0% - 0.0% - 0.0%
- 0.0% - 0.0% - 0.0%
107.00 0.0% 107.00 0.0% 107.00 0.0%
417.30 0.2% 417.30 0.2% 417.30 0.2%
963.00 0.4% 963.00 0.4% 963.00 0.4%
51,158.98 23.7% 51,603.49 23.7% 51,603.49 23.7%

14,341.00 6.8% 14,817.75 6.8% 14,817.75 6.8%

12,653.82 6.0% 13,074.48 6.0% 13,074.48 6.0%
10,544.85 5.0% 10,895.40 5.0% 10,895.40 5.0%
10,544.85 5.0% 10,895.40 5.0% 10,895.40 5.0%
16,871.76 8.0% 17,432.64 8.0% 17,432.64 8.0%
3,163.45 1.5% 3,268.62 1.5% 3,268.62 1.5%
4,217.94 2.0% 4,358.16 2.0% 4,358.16 2.0%
- 0.00% - 0.00% - 0.00%
1,265.38 0.60% 1,307.45 0.60% 1,307.45 0.60%
1,054.48 0.50% 1,089.54 0.50% 1,089.54 0.50%
74,657.54 35.4% 77,139.45 35.4% 77,139.45 35.4%
125,816.51 59.1% 128,742.94 59.1% 128,742.94 59.1%
 33,743.52 21.0% 45,760.69 21.0% 45,760.69 21.0%
33,743.52 21.0% 45,760.69 21.0% 45,760.69 21.0%

159,560.03 80.1% 174,503.62 80.1% 174,503.62 80.1%

51,336.96 43,404.42 43,404.42

24.3% 19.9% 19.9%
65,499.97 66,421.24 66,421.24
49% 44% 44%
105,265.38 118,356.63 118,356.63
114,950.27 114,950.27 114,950.27

65,728.32 22,323.90 0.00

 ANO II -
18 19 20 21
PROJ. % S/ FAT PROJ. % S/ FAT PROJ. % S/ FAT
217,908.04 217,908.04 217,908.04
10,895.40 5.0% 10,895.40 5.0% 10,895.40 5.0%
54,477.01 25.0% 54,477.01 25.0% 54,477.01 25.0%
54,477.01 25.0% 54,477.01 25.0% 54,477.01 25.0%
98,058.62 45.0% 98,058.62 45.0% 98,058.62 45.0%
217,908.04 100.0% 217,908.04 100.0% 217,908.04 100.0%

5,350.00 2.5% 5,350.00 2.5% 5,350.00 2.5%

7,500.00 3.4% 7,500.00 3.4% 7,500.00 3.4%
214.00 0.1% 214.00 0.1% 214.00 0.1%
2,675.00 1.2% 2,675.00 1.2% 2,675.00 1.2%
588.50 0.3% 588.50 0.3% 588.50 0.3%
428.00 0.2% 428.00 0.2% 428.00 0.2%
535.00 0.2% 535.00 0.2% 535.00 0.2%
1,016.50 0.5% 1,016.50 0.5% 1,016.50 0.5%
- 0.0% - 0.0% - 0.0%
11,609.50 5.3% 11,609.50 5.3% 11,609.50 5.3%
10,564.80 4.8% 10,564.80 4.8% 10,564.80 4.8%
1,947.40 0.9% 1,947.40 0.9% 1,947.40 0.9%
214.00 0.1% 214.00 0.1% 214.00 0.1%
535.00 0.2% 535.00 0.2% 535.00 0.2%
6,537.24 3.0% 6,537.24 3.0% 6,537.24 3.0%
133.75 0.1% 133.75 0.1% 133.75 0.1%
267.50 0.1% 267.50 0.1% 267.50 0.1%
- 0.0% - 0.0% - 0.0%
- 0.0% - 0.0% - 0.0%
107.00 0.0% 107.00 0.0% 107.00 0.0%
417.30 0.2% 417.30 0.2% 417.30 0.2%
963.00 0.4% 963.00 0.4% 963.00 0.4%
51,603.49 23.7% 51,603.49 23.7% 51,603.49 23.7%

14,817.75 6.8% 14,817.75 6.8% 14,817.75 6.8%

13,074.48 6.0% 13,074.48 6.0% 13,074.48 6.0%
10,895.40 5.0% 10,895.40 5.0% 10,895.40 5.0%
10,895.40 5.0% 10,895.40 5.0% 10,895.40 5.0%
17,432.64 8.0% 17,432.64 8.0% 17,432.64 8.0%
3,268.62 1.5% 3,268.62 1.5% 3,268.62 1.5%
4,358.16 2.0% 4,358.16 2.0% 4,358.16 2.0%
- 0.00% - 0.00% - 0.00%
1,307.45 0.60% 1,307.45 0.60% 1,307.45 0.60%
1,089.54 0.50% 1,089.54 0.50% 1,089.54 0.50%
77,139.45 35.4% 77,139.45 35.4% 77,139.45 35.4%
128,742.94 59.1% 128,742.94 59.1% 128,742.94 59.1%
 45,760.69 21.0% 45,760.69 21.0% 45,760.69 21.0%
45,760.69 21.0% 45,760.69 21.0% 45,760.69 21.0%

174,503.62 80.1% 174,503.62 80.1% 174,503.62 80.1%

43,404.42 43,404.42 43,404.42

19.9% 19.9% 19.9%
66,421.24 66,421.24 66,421.24
44% 44% 44%
118,356.63 118,356.63 118,356.63
114,950.27 114,950.27 114,950.27

0.00 0.00 0.00

 ANO II - MÊS
21 22 23 24
PROJ. % S/ FAT PROJ. % S/ FAT PROJ. % S/ FAT
217,908.04 217,908.04 217,908.04
10,895.40 5.0% 10,895.40 5.0% 10,895.40 5.0%
54,477.01 25.0% 54,477.01 25.0% 54,477.01 25.0%
54,477.01 25.0% 54,477.01 25.0% 54,477.01 25.0%
98,058.62 45.0% 98,058.62 45.0% 98,058.62 45.0%
217,908.04 100.0% 217,908.04 100.0% 217,908.04 100.0%

5,350.00 2.5% 5,350.00 2.5% 5,350.00 2.5%

7,500.00 3.4% 7,500.00 3.4% 7,500.00 3.4%
214.00 0.1% 214.00 0.1% 214.00 0.1%
2,675.00 1.2% 2,675.00 1.2% 2,675.00 1.2%
588.50 0.3% 588.50 0.3% 588.50 0.3%
428.00 0.2% 428.00 0.2% 428.00 0.2%
535.00 0.2% 535.00 0.2% 535.00 0.2%
1,016.50 0.5% 1,016.50 0.5% 1,016.50 0.5%
- 0.0% - 0.0% - 0.0%
11,609.50 5.3% 11,609.50 5.3% 11,609.50 5.3%
10,564.80 4.8% 10,564.80 4.8% 10,564.80 4.8%
1,947.40 0.9% 1,947.40 0.9% 1,947.40 0.9%
214.00 0.1% 214.00 0.1% 214.00 0.1%
535.00 0.2% 535.00 0.2% 535.00 0.2%
6,537.24 3.0% 6,537.24 3.0% 6,537.24 3.0%
133.75 0.1% 133.75 0.1% 133.75 0.1%
267.50 0.1% 267.50 0.1% 267.50 0.1%
- 0.0% - 0.0% - 0.0%
- 0.0% - 0.0% - 0.0%
107.00 0.0% 107.00 0.0% 107.00 0.0%
417.30 0.2% 417.30 0.2% 417.30 0.2%
963.00 0.4% 963.00 0.4% 963.00 0.4%
51,603.49 23.7% 51,603.49 23.7% 51,603.49 23.7%

14,817.75 6.8% 14,817.75 6.8% 14,817.75 6.8%

13,074.48 6.0% 13,074.48 6.0% 13,074.48 6.0%
10,895.40 5.0% 10,895.40 5.0% 10,895.40 5.0%
10,895.40 5.0% 10,895.40 5.0% 10,895.40 5.0%
17,432.64 8.0% 17,432.64 8.0% 17,432.64 8.0%
3,268.62 1.5% 3,268.62 1.5% 3,268.62 1.5%
4,358.16 2.0% 4,358.16 2.0% 4,358.16 2.0%
- 0.00% - 0.00% - 0.00%
1,307.45 0.60% 1,307.45 0.60% 1,307.45 0.60%
1,089.54 0.50% 1,089.54 0.50% 1,089.54 0.50%
77,139.45 35.4% 77,139.45 35.4% 77,139.45 35.4%
128,742.94 59.1% 128,742.94 59.1% 128,742.94 59.1%
 45,760.69 21.0% 45,760.69 21.0% 45,760.69 21.0%
45,760.69 21.0% 45,760.69 21.0% 45,760.69 21.0%

174,503.62 80.1% 174,503.62 80.1% 174,503.62 80.1%

43,404.42 43,404.42 43,404.42

19.9% 19.9% 19.9%
66,421.24 66,421.24 66,421.24
44% 44% 44%
118,356.63 118,356.63 118,356.63
114,950.27 114,950.27 114,950.27

0.00 0.00 0.00

 ESTUDO DE VIABILIDADE FINA
PROJEÇÃO VENDAS MENSAL (FI

ANO II
24 25 26 27
PROJ. % S/ FAT PROJ. % S/ FAT PROJ. % S/ FAT
217,908.04 225,659.78 225,659.78
10,895.40 5.0% 11,282.99 5.0% 11,282.99 5.0%
54,477.01 25.0% 56,414.95 25.0% 56,414.95 25.0%
54,477.01 25.0% 56,414.95 25.0% 56,414.95 25.0%
98,058.62 45.0% 101,546.90 45.0% 101,546.90 45.0%
217,908.04 100.0% 225,659.78 100.0% 225,659.78 100.0%

5,350.00 2.5% 5,724.50 2.5% 5,724.50 2.5%

7,500.00 3.6% 8,025.00 3.6% 8,025.00 3.6%
214.00 0.1% 228.98 0.1% 228.98 0.1%
2,675.00 1.3% 2,862.25 1.3% 2,862.25 1.3%
588.50 0.3% 629.70 0.3% 629.70 0.3%
428.00 0.2% 457.96 0.2% 457.96 0.2%
535.00 0.3% 572.45 0.3% 572.45 0.3%
1,016.50 0.5% 1,087.66 0.5% 1,087.66 0.5%
- 0.0% - 0.0% - 0.0%
11,609.50 5.5% 12,422.17 5.5% 12,422.17 5.5%
10,564.80 4.9% 11,053.76 4.9% 11,053.76 4.9%
1,947.40 0.9% 2,083.72 0.9% 2,083.72 0.9%
214.00 0.1% 228.98 0.1% 228.98 0.1%
535.00 0.3% 572.45 0.3% 572.45 0.3%
6,537.24 3.0% 6,769.79 3.0% 6,769.79 3.0%
133.75 0.1% 143.11 0.1% 143.11 0.1%
267.50 0.1% 286.23 0.1% 286.23 0.1%
- 0.0% - 0.0% - 0.0%
- 0.0% - 0.0% - 0.0%
107.00 0.1% 114.49 0.1% 114.49 0.1%
417.30 0.2% 446.51 0.2% 446.51 0.2%
963.00 0.5% 1,030.41 0.5% 1,030.41 0.5%
51,603.49 24.3% 54,740.10 24.3% 54,740.10 24.3%

14,817.75 6.8% 15,344.87 6.8% 15,344.87 6.8%

13,074.48 6.0% 13,539.59 6.0% 13,539.59 6.0%
10,895.40 5.0% 11,282.99 5.0% 11,282.99 5.0%
10,895.40 5.0% 11,282.99 5.0% 11,282.99 5.0%
17,432.64 8.0% 18,052.78 8.0% 18,052.78 8.0%
3,268.62 1.5% 3,384.90 1.5% 3,384.90 1.5%
4,358.16 2.0% 4,513.20 2.0% 4,513.20 2.0%
- 0.00% - 0.00% - 0.00%
1,307.45 0.60% 1,353.96 0.60% 1,353.96 0.60%
1,089.54 0.50% 1,128.30 0.50% 1,128.30 0.50%
77,139.45 35.4% 79,883.56 35.4% 79,883.56 35.4%
128,742.94 59.7% 134,623.67 59.7% 134,623.67 59.7%
 45,760.69 21.0% 47,388.55 21.0% 47,388.55 21.0%
45,760.69 21.0% 47,388.55 21.0% 47,388.55 21.0%

174,503.62 80.7% 182,012.22 80.7% 182,012.22 80.7%

43,404.42 43,647.56 43,647.56

19.9% 19.3% 19.3%
66,421.24 70,084.97 70,084.97
44% 44% 44%
118,356.63 125,550.70 125,550.70
114,950.27 126,187.05 126,187.05

0.00 0.00 0.00

VIABILIDADE FINANCEIRA -
JEÇÃO VENDAS MENSAL (FINANCEIRO)

ANO III - MÊS

27 28 29 30
PROJ. % S/ FAT PROJ. % S/ FAT PROJ. % S/ FAT
225,659.78 225,659.78 225,659.78
11,282.99 5.0% 11,282.99 5.0% 11,282.99 5.0%
56,414.95 25.0% 56,414.95 25.0% 56,414.95 25.0%
56,414.95 25.0% 56,414.95 25.0% 56,414.95 25.0%
101,546.90 45.0% 101,546.90 45.0% 101,546.90 45.0%
225,659.78 100.0% 225,659.78 100.0% 225,659.78 100.0%

5,724.50 2.5% 5,724.50 2.5% 5,724.50 2.5%

8,025.00 3.6% 8,025.00 3.6% 8,025.00 3.4%
228.98 0.1% 228.98 0.1% 228.98 0.1%
2,862.25 1.3% 2,862.25 1.3% 2,862.25 1.2%
629.70 0.3% 629.70 0.3% 629.70 0.3%
457.96 0.2% 457.96 0.2% 457.96 0.2%
572.45 0.3% 572.45 0.3% 572.45 0.2%
1,087.66 0.5% 1,087.66 0.5% 1,087.66 0.5%
- 0.0% - 0.0% - 0.0%
12,422.17 5.5% 12,422.17 5.5% 12,422.17 5.3%
11,053.76 4.9% 11,053.76 4.9% 11,053.76 4.8%
2,083.72 0.9% 2,083.72 0.9% 2,083.72 0.9%
228.98 0.1% 228.98 0.1% 228.98 0.1%
572.45 0.3% 572.45 0.3% 572.45 0.2%
6,769.79 3.0% 6,769.79 3.0% 6,769.79 3.0%
143.11 0.1% 143.11 0.1% 143.11 0.1%
286.23 0.1% 286.23 0.1% 286.23 0.1%
- 0.0% - 0.0% - 0.0%
- 0.0% - 0.0% - 0.0%
114.49 0.1% 114.49 0.1% 114.49 0.0%
446.51 0.2% 446.51 0.2% 446.51 0.2%
1,030.41 0.5% 1,030.41 0.5% 1,030.41 0.4%
54,740.10 24.3% 54,740.10 24.3% 54,740.10 23.7%

15,344.87 6.8% 15,344.87 6.8% 15,344.87 6.8%

13,539.59 6.0% 13,539.59 6.0% 13,539.59 6.0%
11,282.99 5.0% 11,282.99 5.0% 11,282.99 5.0%
11,282.99 5.0% 11,282.99 5.0% 11,282.99 5.0%
18,052.78 8.0% 18,052.78 8.0% 18,052.78 8.0%
3,384.90 1.5% 3,384.90 1.5% 3,384.90 1.5%
4,513.20 2.0% 4,513.20 2.0% 4,513.20 2.0%
- 0.00% - 0.00% - 0.00%
1,353.96 0.60% 1,353.96 0.60% 1,353.96 0.60%
1,128.30 0.50% 1,128.30 0.50% 1,128.30 0.50%
79,883.56 35.4% 79,883.56 35.4% 79,883.56 35.4%
134,623.67 59.7% 134,623.67 59.7% 134,623.67 59.1%
 47,388.55 21.0% 47,388.55 21.0% 47,388.55 21.0%
47,388.55 21.0% 47,388.55 21.0% 47,388.55 21.0%

182,012.22 80.7% 182,012.22 80.7% 182,012.22 80.1%

43,647.56 43,647.56 43,647.56

19.3% 19.3% 19.3%
70,084.97 70,084.97 70,084.97
44% 44% 44%
125,550.70 125,550.70 125,550.70
126,187.05 126,187.05 126,187.05

0.00 0.00 0.00

 ANO III -
30 31 32 33
PROJ. % S/ FAT PROJ. % S/ FAT PROJ. % S/ FAT
233,161.60 233,161.60 233,161.60
11,658.08 5.0% 11,658.08 5.0% 11,658.08 5.0%
58,290.40 25.0% 58,290.40 25.0% 58,290.40 25.0%
58,290.40 25.0% 58,290.40 25.0% 58,290.40 25.0%
104,922.72 45.0% 104,922.72 45.0% 104,922.72 45.0%
233,161.60 100.0% 233,161.60 100.0% 233,161.60 100.0%

5,724.50 2.5% 5,724.50 2.5% 5,724.50 2.5%

8,025.00 3.4% 8,025.00 3.4% 8,025.00 3.4%
228.98 0.1% 228.98 0.1% 228.98 0.1%
2,862.25 1.2% 2,862.25 1.2% 2,862.25 1.2%
629.70 0.3% 629.70 0.3% 629.70 0.3%
457.96 0.2% 457.96 0.2% 457.96 0.2%
572.45 0.2% 572.45 0.2% 572.45 0.2%
1,087.66 0.5% 1,087.66 0.5% 1,087.66 0.5%
- 0.0% - 0.0% - 0.0%
12,422.17 5.3% 12,422.17 5.3% 12,422.17 5.3%
11,304.33 4.8% 11,304.33 4.8% 11,304.33 4.8%
2,083.72 0.9% 2,083.72 0.9% 2,083.72 0.9%
228.98 0.1% 228.98 0.1% 228.98 0.1%
572.45 0.2% 572.45 0.2% 572.45 0.2%
6,994.85 3.0% 6,994.85 3.0% 6,994.85 3.0%
143.11 0.1% 143.11 0.1% 143.11 0.1%
286.23 0.1% 286.23 0.1% 286.23 0.1%
- 0.0% - 0.0% - 0.0%
- 0.0% - 0.0% - 0.0%
114.49 0.0% 114.49 0.0% 114.49 0.0%
446.51 0.2% 446.51 0.2% 446.51 0.2%
1,030.41 0.4% 1,030.41 0.4% 1,030.41 0.4%
55,215.73 23.7% 55,215.73 23.7% 55,215.73 23.7%

15,854.99 6.8% 15,854.99 6.8% 15,854.99 6.8%

13,989.70 6.0% 13,989.70 6.0% 13,989.70 6.0%
11,658.08 5.0% 11,658.08 5.0% 11,658.08 5.0%
11,658.08 5.0% 11,658.08 5.0% 11,658.08 5.0%
18,652.93 8.0% 18,652.93 8.0% 18,652.93 8.0%
3,497.42 1.5% 3,497.42 1.5% 3,497.42 1.5%
4,663.23 2.0% 4,663.23 2.0% 4,663.23 2.0%
- 0.00% - 0.00% - 0.00%
1,398.97 0.60% 1,398.97 0.60% 1,398.97 0.60%
1,165.81 0.50% 1,165.81 0.50% 1,165.81 0.50%
82,539.21 35.4% 82,539.21 35.4% 82,539.21 35.4%
137,754.94 59.1% 137,754.94 59.1% 137,754.94 59.1%
 48,963.94 21.0% 48,963.94 21.0% 48,963.94 21.0%
48,963.94 21.0% 48,963.94 21.0% 48,963.94 21.0%

186,718.88 80.1% 186,718.88 80.1% 186,718.88 80.1%

46,442.73 46,442.73 46,442.73

19.9% 19.9% 19.9%
71,070.72 71,070.72 71,070.72
44% 44% 44%
126,641.59 126,641.59 126,641.59
126,187.05 126,187.05 126,187.05

0.00 0.00 0.00

 ANO III - MÊS
33 34 35 36
PROJ. % S/ FAT PROJ. % S/ FAT PROJ. % S/ FAT
233,161.60 233,161.60 233,161.60
11,658.08 5.0% 11,658.08 5.0% 11,658.08 5.0%
58,290.40 25.0% 58,290.40 25.0% 58,290.40 25.0%
58,290.40 25.0% 58,290.40 25.0% 58,290.40 25.0%
104,922.72 45.0% 104,922.72 45.0% 104,922.72 45.0%
233,161.60 100.0% 233,161.60 100.0% 233,161.60 100.0%

5,724.50 2.5% 5,724.50 2.5% 5,724.50 2.5%

8,025.00 3.4% 8,025.00 3.4% 8,025.00 3.4%
228.98 0.1% 228.98 0.1% 228.98 0.1%
2,862.25 1.2% 2,862.25 1.2% 2,862.25 1.2%
629.70 0.3% 629.70 0.3% 629.70 0.3%
457.96 0.2% 457.96 0.2% 457.96 0.2%
572.45 0.2% 572.45 0.2% 572.45 0.2%
1,087.66 0.5% 1,087.66 0.5% 1,087.66 0.5%
- 0.0% - 0.0% - 0.0%
12,422.17 5.3% 12,422.17 5.3% 12,422.17 5.3%
11,304.33 4.8% 11,304.33 4.8% 11,304.33 4.8%
2,083.72 0.9% 2,083.72 0.9% 2,083.72 0.9%
228.98 0.1% 228.98 0.1% 228.98 0.1%
572.45 0.2% 572.45 0.2% 572.45 0.2%
6,994.85 3.0% 6,994.85 3.0% 6,994.85 3.0%
143.11 0.1% 143.11 0.1% 143.11 0.1%
286.23 0.1% 286.23 0.1% 286.23 0.1%
- 0.0% - 0.0% - 0.0%
- 0.0% - 0.0% - 0.0%
114.49 0.0% 114.49 0.0% 114.49 0.0%
446.51 0.2% 446.51 0.2% 446.51 0.2%
1,030.41 0.4% 1,030.41 0.4% 1,030.41 0.4%
55,215.73 23.7% 55,215.73 23.7% 55,215.73 23.7%

15,854.99 6.8% 15,854.99 6.8% 15,854.99 6.8%

13,989.70 6.0% 13,989.70 6.0% 13,989.70 6.0%
11,658.08 5.0% 11,658.08 5.0% 11,658.08 5.0%
11,658.08 5.0% 11,658.08 5.0% 11,658.08 5.0%
18,652.93 8.0% 18,652.93 8.0% 18,652.93 8.0%
3,497.42 1.5% 3,497.42 1.5% 3,497.42 1.5%
4,663.23 2.0% 4,663.23 2.0% 4,663.23 2.0%
- 0.00% - 0.00% - 0.00%
1,398.97 0.60% 1,398.97 0.60% 1,398.97 0.60%
1,165.81 0.50% 1,165.81 0.50% 1,165.81 0.50%
82,539.21 35.4% 82,539.21 35.4% 82,539.21 35.4%
137,754.94 59.1% 137,754.94 59.1% 137,754.94 59.1%
 48,963.94 21.0% 48,963.94 21.0% 48,963.94 21.0%
48,963.94 21.0% 48,963.94 21.0% 48,963.94 21.0%

186,718.88 80.1% 186,718.88 80.1% 186,718.88 80.1%

46,442.73 46,442.73 46,442.73

19.9% 19.9% 19.9%
71,070.72 71,070.72 71,070.72
44% 44% 44%
126,641.59 126,641.59 126,641.59
126,187.05 126,187.05 126,187.05

0.00 0.00 0.00

36
PROJ.
233,161.60
11,658.08
58,290.40
58,290.40
104,922.72
233,161.60

5,724.50
8,025.00
228.98
2,862.25
629.70
457.96
572.45
1,087.66
-
12,422.17
11,304.33
2,083.72
228.98
572.45
6,994.85
143.11
286.23
-
-
114.49
446.51
1,030.41
55,215.73

15,854.99
13,989.70
11,658.08
11,658.08
18,652.93
3,497.42
4,663.23
-
1,398.97
1,165.81
82,539.21
137,754.94
 48,963.94
48,963.94

186,718.88

46,442.73
19.9%
71,070.72
44%
126,641.59
126,187.05

0.00
 % DA HORA AULA

% DO CUSTO MATERIAL /
INSUMOS CULINARIOS

% DO CUSTO APOSTILAS
HORA AULA R$ 18,00 X 4 ( HORA POR SEMANA POR TURMA )=R$ 72,00
R$ 72,00 X 4 ( NUMERO DE FREQUENCIA TURMA MES ) =R$ 288,00
Mensalidade R$ 349,00 x 20 (Alunos por turma ) = R$ 6.980,00
R$ 288,00 / R$ 6.980,00 = 4,13% ( percentual de hora aula por turma/ faturamento

MATERIAL/INSULMOS POR AULA R$60,00 X 4 ( AULA POR MES)=R$ 240,00

Mensalidade R$ 349,00 x 20 (Alunos por turma ) = R$ 6.980,00
R$ 240,00 / R$ 6.980,00 = 3,44% ( percentual materia prima utilizada nas aulas)

VALOR DA APOSTILHAS / VALOR DA MENSALIDADE.