OBRA CIVIL PARA PADARIA E PASTELEIRAS

Descrição Quantidade
Projecto de Arquitetura 02
Projecto de Especialidades 02
Mao de Obra Pedreiros 02
Istalacao Electrica Completa com Material 02
Movimento de Terra 02
Sapatas 02
Vigas de Fundação 02
Pilares 02
Vigas 02
ALVENARIAS 02
REVESTIMENTO DE PAREDES 02
PAVIMENTOS 02
Serralharias 02
Revestimento de Coberturas 02
Carpintaria 02
Pinturas 02
Louças e Metais 02
Instalações Hidráulocas 02
Electricidade 02
Limpeza final 02
Agua 15ml 20
Pedrianhas 08
Varoes caixos cada 12 ferros 40
Malhassol (m2) 20
Blocos com Transporte 30000
Rodapé liso mosaico (m) 20
Mosaico liso para fulla (m2) 200
Mosaico enrugado 300*300 (m2) 128
Azulejo liso 300*450 (m2) 10
Teto de alumínio (m2) 80
Teto falso (m2) 80
Mao de obra Pintor 02
Fechadura de porta (um) 24
Portão 04
Tinta Sinza 12
Tinta Branca 10
Tinta Creme 10
Tinta de Oleo Amarelo 08
Tinta de Oleo Vermelho 02
Tinta de oleo Azul 04
Espelho (m2) 25
Cimento cola 40
Cimento portoland 600
Colocacao da Placa 02

Equipamento básico
Descrição Quantidade
Forno 03
Batideira electrica 03
Frigideiras Industrias 03
Gerador Tetter 22 KVA Silencioso 02

Equipamento Administrativo
Descrição Quantidade
Impressora Laserjet mono pro M102 A 02
Ar Condicionado 04
Impressora Multifunções officeJET 02

Equipamento de carga e transporte

Descrição Quantidade
Mitsusishi Canter Fuso 4.2 Ton 02

Imobilizado Incorporeo
Descrição Quantidade
Plantas 01

Investimento em Imobilizados
Descrição Quantidade
Secretaria de Computador Metal/Vidro Gaveta 01
Cadeira Executive Preta Rede Ergonomic 01
Balcão Madeira 01
Servisor 01
Telefone PBX 01
Frigobar 01
Tanque de Água 01
Electro Bomba 01
TOTAL
Descrição Quantidade
Livros da legeslação Angolana 01

Fundo de Maneio (Capital de Giro)

Valor Unitário Total
450,000.00 900,000.00
350,000.00 700,000.00
10,000,000.00 20,000,000.00
2,500,000.00 5,000,000.00
684,660.34 1,369,320.68
1,484,512.69 2,969,025.38
4,197,462.24 8,394,924.48
2,102,002.05 4,204,004.10
4,197,462.24 8,394,924.48
2,241,682.55 4,483,365.10
4,859,548.57 9,719,097.14
3,377,020.73 6,754,041.46
1,578,023.10 3,156,046.20
986,369.93 1,972,739.86
1,078,108.33 2,156,216.66
1,485,850.55 2,971,701.10
824,044.49 1,648,088.98
3,190,000.00 6,380,000.00
1,668,100.00 3,336,200.00
100,000.00 200,000.00
45,000.00 900,000.00
150,000.00 1,200,000.00
75,000.00 3,000,000.00
25,000.00 500,000.00
165.00 4,950,000.00
10,000.00 200,000.00
10,000.00 2,000,000.00
10,000.00 1,280,000.00
7,500.00 75,000.00
75,000.00 6,000,000.00
26,000.00 2,080,000.00
1,200,000.00 2,400,000.00
10,000.00 240,000.00
80,000.00 320,000.00
15,000.00 180,000.00
15,000.00 150,000.00
15,000.00 150,000.00
12,000.00 96,000.00
12,000.00 24,000.00
11,000.00 44,000.00
12,000.00 300,000.00
3,000.00 120,000.00
3,000.00 1,800,000.00
 550,000.00 1,100,000.00
TOTAL 122,718,695.62

Valor Unitário Total

7,500,000.00 22,500,000.00
3,500,000.00 10,500,000.00
1,560,000.00 4,680,000.00
18,500,000.00 37,000,000.00
TOTAL 74,680,000.00

Valor Unitário Total

350,000.00 700,000.00
250,000.00 1,000,000.00
550,000.00 1,100,000.00
TOTAL 2,800,000.00

Valor Unitário Total

35,000,000.00 70,000,000.00
TOTAL 70,000,000.00

Valor Unitário Total

450,000.00 450,000.00
TOTAL 450,000.00

Valor Unitário Total

132,801.36 132,801.36
99,012.88 99,012.88
100,000.00 100,000.00
350,000.00 350,000.00
65,000.00 65,000.00
85,000.00 85,000.00
350,000.00 350,000.00
80,000.00 80,000.00
1,261,814.24
Valor Unitário Sub Total
500,000.00 500,000.00
TOTAL 500,000.00

- 585,377.67

271,825,132.19

388,321.62
 0
0
0

0
0
Mão de Obra

Descrição
A TOTAL DA SECÇÃO DE PRODUÇÃO 1,404,000.00
DESCRIÇÃO PESSOAL DA PRODUÇÃO QTDE Salario Base Total Mensal
A1 Motoristas 1 70,000.00 70,000.00
A2 Padeiros 10 60,000.00 600,000.00
A3 Vendedores 4 33,500.00 134,000.00
A4 Pasteleiros 4 100,000.00 400,000.00
A5 Ajudante de Pasteleiria 2 50,000.00 100,000.00
A6 Electrecista 1 100,000.00 100,000.00
Segurança Social 3% 42,120.00
Encargos Social Professores 8% 112,320.00
B TOTAL PESSOAL DA DIRECÇÃO 415,000.00
DESCRIÇÃO PESSOAL DA DIRECÇÃO QTDE Salario Base
B1 Director Geral 1 150,000.00 150,000.00
B2 Director operacional 1 100,000.00 100,000.00
B3 Director Administrativo Financeiro 1 100,000.00 100,000.00
B4 Secretaria Geral 1 65,000.00 65,000.00
Segurança Social 3% 12,450.00
B2 Encargos Sociais - Pessoal da Administração 8% 33,200.00
C TOTAL DA S. DOS SERVIÇOS G. e Administrativo 182,000.00
DESCRICAO OUTROS FUNCIONARIOS QTDE Salario Base
C1 Contabilista Financeiro 1 50,000.00 50,000.00
c2 Tesoureiro 2 33,000.00 66,000.00
c3 Empregada de limpeza 2 33,000.00 66,000.00
Segurança Social 3% 5,460.00
Encargos sociais Outros Funcionarios 8% 14,560.00
TOTAL DA SEGURANÇA SOCIAL TRABALHADORES
TOTAL DE ENCARGOS SOCIAL
TOTAL DE SALARIO 2,001,000.00
TOTAL CUSTO COM PESSOAL 31

Outros Custos com Pessoal Anual

Transporte e Alimenção
Produtividade
Total dos subsidios

Salário Receitas
23,403,600.00
Peso #VALUE!
 500,000.00
23,903,600.00 #VALUE!
367,559.50
24,271,159.50

-
 Aumento de 10%
ANO 1 ANO 2 ANO 3 ANO 4
18,954,000.00 18,954,000.00 20,849,400.00 20,849,400.00

945,000.00 945,000.00 1,039,500.00 1,039,500.00

8,100,000.00 8,100,000.00 8,910,000.00 8,910,000.00
1,809,000.00 1,809,000.00 1,989,900.00 1,989,900.00
5,400,000.00 5,400,000.00 5,940,000.00 5,940,000.00
1,350,000.00 1,350,000.00 1,485,000.00 1,485,000.00
1,350,000.00 1,350,000.00 1,485,000.00 1,485,000.00
505,440.00 505,440.00 555,984.00 555,984.00
1,347,840.00 1,347,840.00 1,482,624.00 1,482,624.00
5,602,500.00 5,602,500.00 6,162,750.00 6,162,750.00

2,025,000.00 2,025,000.00 2,227,500.00 2,227,500.00

1,350,000.00 1,350,000.00 1,485,000.00 1,485,000.00
1,350,000.00 1,350,000.00 1,485,000.00 1,485,000.00
877,500.00 877,500.00 493,020.00 493,020.00
168,075.00 168,075.00 184,882.50 184,882.50
448,200.00 448,200.00 493,020.00 493,020.00
2,457,000.00 2,457,000.00 2,702,700.00 2,702,700.00

675,000.00 675,000.00 742,500.00 742,500.00

891,000.00 891,000.00 980,100.00 980,100.00
891,000.00 891,000.00 980,100.00 980,100.00
73,710.00 73,710.00 81,081.00 81,081.00
196,560.00 196,560.00 14,790.60 14,790.60
747,225.00 747,225.00 2,122,065.00 2,122,065.00
1,992,600.00 1,992,600.00 1,990,434.60 1,990,434.60
21,411,000.00 27,013,500.00 27,197,032.50 27,197,032.50
23,403,600.00 29,006,100.00 29,187,467.10 29,187,467.10

2,520,000.00
3,240,000.00
5,760,000.00
QTDE
1
1
1
1
com erro
-
#DIV/0! Funcionarios da Direcção
 Nível Nº de Funcionarios
#DIV/0! Medío 1
Medío 1
Medío 1
Medío 1
Total 4
Medío 1
Medío 1
Total 7
 ANO 5 ANO 6
20,849,400.00 20,849,400.00

1,039,500.00 1,039,500.00
8,910,000.00 8,910,000.00
1,989,900.00 1,989,900.00
5,940,000.00 5,940,000.00
1,485,000.00 1,485,000.00
1,485,000.00 1,485,000.00
555,984.00 555,984.00
1,482,624.00 1,482,624.00
6,162,750.00 6,162,750.00

2,227,500.00 2,227,500.00
1,485,000.00 1,485,000.00
1,485,000.00 1,485,000.00
493,020.00 493,020.00
184,882.50 184,882.50
493,020.00 493,020.00
2,702,700.00 2,702,700.00

742,500.00 742,500.00
980,100.00 980,100.00
980,100.00 980,100.00
81,081.00 81,081.00
14,790.60 14,790.60
2,122,065.00 2,122,065.00
1,990,434.60 1,990,434.60
27,197,032.50 27,197,032.50
29,187,467.10 29,187,467.10
MAPA DAS AMORTIZAÇÕES

Descrição Valor de aquisição Taxa Ano 1

Terrenos 3,000,000.00 0% 3,300,000.00

Obras Civis 122,718,695.62 2.0% 2,454,373.91
Equipamento básico 74,680,000.00 16.67% 12,446,666.67
Equipamento Administrativo 2,800,000.00 16.67% 466,666.67
Equipamento de carga e transporte 70,000,000.00 33.33% 23,331,000.00
Imobilizado Incorporeo 450,000.00 33.33% 149,985.00
Imprevistos - 13.73% -

TOTAL 273,648,695.62 42,148,692.25

231,500,003.37

f
 Amortizações
Ano 2 Ano 3 Ano 4 Ano 5 Ano 6
Acumuladas

3,600,000.00 3,900,000.00 4,200,000.00 4,500,000.00 4,800,000.00 4,800,000.00

2,454,373.91 2,454,373.91 2,454,373.91 2,454,373.91 2,454,373.91 14,726,243.47
12,446,666.67 12,446,666.67 12,446,666.67 12,446,666.67 12,446,666.67 74,680,000.00
466,666.67 466,666.67 466,666.67 466,666.67 466,666.67 2,800,000.00
23,331,000.00 23,331,000.00 - - - 69,993,000.00
149,985.00 149,985.00 - - - 449,955.00
- - - - - -

42,448,692.25 42,748,692.25 19,567,707.25 19,867,707.25 20,167,707.25 167,449,198.47

Valor Residual

4,800,000.00
107,992,452.15
-
-
7,000.00
45.00
-

112,799,497.15
Despesas

Descrição QT P. Un Valor Mensal

A Operacionais
A1 Farinha de trigo 50 25000 1,250,000.00
A2 Folha A4 10 2500 25,000.00
A3 Tinteiros 120,000.00
A4 Livros de Ponto
A5 Comunicação
B Outras despesas operacionais
B1 Agua 1 25,000.00 25,000.00
B2 Energia 1 6,800.00 6,800.00
B3 Telefone 3 5,000.00 15,000.00
B5 Produtos de Limpeza higiene e conforto 40,000.00
B6 Marketing & Publicidade 150,000.00
B7 Internet 17,000.00
B8 Material Gastavel (Tinteiro, Papel e Outros) - 80,000.00
B10 Manutenção Electrica 200,000.00
B12 Pintura do Edifício 386,000.00
Serralharia
Aplicação de mosaico *
Passeio
Teto Falso
B13 Manutenção AC 4 5,000.00 20,000.00
B14 Gasoleo para o gerador 400 135.00 54,000.00
B15 Gasoleo para os transportes de cargas 200 135.00 27,000.00
B17 Manutenção do Transporte 5 100,000.00
B18 Taxa de circulacão
B19 Seguro da Viatura contra terceiros 1 160,000.00 160,000.00
B20 Deslocacão e Estadia 5,000.00
DESPESAS TOTAIS 1,671,489.00
 10%
VALOR ANO 2 ANO 3 ANO 4 ANO 5 ANO 6

12,500,000.00 12,500,000.00 13,750,000.00 13,750,000.00 13,750,000.00 13,750,000.00

250,000.00 250,000.00 275,000.00 275,000.00 275,000.00 275,000.00
120,000.00 120,000.00
35,000.00
60,000.00

300,000.00 300,000.00 330,000.00 330,000.00 330,000.00 330,000.00

81,600.00 81,600.00 89,760.00 89,760.00 89,760.00 89,760.00
180,000.00 180,000.00 198,000.00 198,000.00 198,000.00 198,000.00
480,000.00 480,000.00 528,000.00 528,000.00 528,000.00 528,000.00
150,000.00 150,000.00 165,000.00 165,000.00 165,000.00 165,000.00
204,000.00 204,000.00 224,400.00 224,400.00 224,400.00 224,400.00
800,000.00 800,000.00 880,000.00 880,000.00 880,000.00 880,000.00
200,000.00 200,000.00 220,000.00 220,000.00 220,000.00 220,000.00
386,000.00 386,000.00 424,600.00 424,600.00 424,600.00 424,600.00
176,000.00 - - - -
350,000.00 - - - -
150,000.00 - - - -
400,000.00 - - - -
60,000.00 60,000.00 66,000.00 66,000.00 66,000.00 66,000.00
648,000.00 648,000.00 712,800.00 712,800.00 712,800.00 712,800.00
324,000.00 324,000.00 356,400.00 356,400.00 356,400.00 356,400.00
500,000.00 500,000.00 550,000.00 550,000.00 550,000.00 550,000.00
7,500.00 7,500.00 8,250.00 8,250.00 8,250.00 8,250.00
160,000.00 160,000.00 176,000.00 176,000.00 176,000.00 176,000.00
50,000.00 50,000.00 55,000.00 55,000.00 55,000.00 55,000.00
18,572,100.00 17,401,100.00 19,009,210.00 19,009,210.00 19,009,210.00 19,009,210.00

7,500.00
 FUNCIONÁRIOS
Função
Director Geral
Director Administrativo e F
Director Operacional
Secretária Geral

Contabilista
Padeiro
Pasteleiro
Motorista
Func. Limpesa
 FUNCIONÁRIOS
Actividade
responsável pela gestão do colégio, e tomadas de decisões
Responsável pelo controle, do património acompanhamento do desempenho económico financeiro.
Responsável do controlo das operações de transportes e definição das rotas de transitos de cargas
Responsável pela elaboração de documentos de carácter interno e ixterno, reconhecimento das
comunicações da empresas e responsável para elaboração da Acta no conselho de direcção
Responsável em registar, controlar as transacções financeira, e elaborar mensalmente os relatório
financeiros e apresentá-lo a gestão.
responsáveis pelo fabrico dos pães
Responsáveis pelo fabrico dos bolos
Responsáveis pelo transporte das mercadorias
manter a higiene da instituição .
RECEITAS PREVISIONAIS
Descrição Quatidade P.Unitario Ano 1
Pão pequeno 200000 25.00 5,000,000.00
Pão Angolano 200000 30.00 6,000,000.00
Pão Cassete 200000 60.00 12,000,000.00
Pão de leite 150000 80.00 12,000,000.00
Pão de Humberguer 100000 100.00 10,000,000.00
Pão Doce 100000 50.00 5,000,000.00
Pão Grande 150000 150.00 22,500,000.00
Subtotal 1,100,000 72,500,000
Pastelaria
Bolos secos 2,500 150.00 375,000.00
Bola de Berlim 5,500 200.00 1,100,000.00
Merenda 5,000 350.00 1,750,000.00
Ressois 6,000 100.00 600,000.00
Pão de Chouriço 5,500 250.00 1,375,000.00
Subtotal 24,500 5,200,000
TOTAL 1,124,500 77,700,000.00
Total a Receber 77,700,000.00
Margem de Erro (10%)* 69,930,000.00

7,770,000.00

Mapa de projecção de preparação de terra em hectares

Descrição Há por dia Há por Semana

Levoura 4.0 20.0
Gradagem 4.0 20.0
Suldagem 4.0 20.0
Milho 8.0 40.0
Feijão 8.0 40.0
Tomate 8.0 40.0
Mandioca 8.0 40.0
Total 44.0 220.0

Descrição Colheta por dipor Semana

Pão pequeno 520.0 2,600.0
Pão Angolano 550.0 2,750.0
Pão Cassete 665.0 3,325.0
Pão Doce 450.0 2,250.0
 Pão Grande 600.0 3,000.0
Total 2,785.0 13,925.0

Descrição Compras por Nascido Por AMorte

Ressois 15 30 3
Subtotal 200 60 6
Total 215.0 9.0 81.0
 11% 12%
Ano 2 P.Unitario Ano 3 P.Unitario Ano 4
5,500,000.00 30.25 6,050,000.00 33.28 6,655,000.00
6,600,000.00 36.30 7,260,000.00 39.93 7,986,000.00
13,200,000.00 72.60 14,520,000.00 79.86 15,972,000.00
13,200,000.00 96.80 14,520,000.00 106.48 15,972,000.00
11,000,000.00 121.00 12,100,000.00 133.10 13,310,000.00
5,500,000.00 60.50 6,050,000.00 66.55 6,655,000.00
27,225,000.00 181.50 29,947,500.00 199.65 32,942,250.00
82,225,000 90,447,500 99,492,250

453,750.00 181.50 499,125.00 199.65 549,037.50

1,331,000.00 242.00 1,464,100.00 266.20 1,610,510.00
2,117,500.00 423.50 2,329,250.00 465.85 2,562,175.00
726,000.00 121.00 798,600.00 133.10 878,460.00
1,663,750.00 302.50 1,830,125.00 332.75 2,013,137.50
6,292,000 6,921,200 7,613,320
88,517,000.00 97,368,700.00 107,105,570.00
88,517,000.00 97,368,700.00 107,105,570.00
79,665,300.00 87,631,830.00 96,395,013.00

88,517,000.00 97,368,700.00 107,105,570.00

P.Unitario Ano 5 P.Unitario Ano 6
36.60 7,320,500.00 40.26 8,052,550.00
43.92 8,784,600.00 48.32 9,663,060.00
87.85 17,569,200.00 96.63 19,326,120.00
117.13 17,569,200.00 128.84 19,326,120.00
146.41 14,641,000.00 161.05 16,105,100.00
73.21 7,320,500.00 80.53 8,052,550.00
219.62 36,236,475.00 241.58 39,860,122.50
109,441,475 120,385,623

219.62 603,941.25 241.58 664,335.38

292.82 1,771,561.00 322.10 1,948,717.10
512.44 2,818,392.50 563.68 3,100,231.75
146.41 966,306.00 161.05 1,062,936.60
366.03 2,214,451.25 402.63 2,435,896.38
8,374,652 9,212,117
117,816,127.00 129,597,739.70
117,816,127.00 129,597,739.70
106,034,514.30 116,637,965.73

117,816,127.00 129,597,739.70
 PROJECÇÃO DE RESULTADO

Descrição Ano 1 Margem de Erro (10%) Ano 2 Ano 3 Ano 4 Ano 5 Ano 6
Receitas Brutas 77,700,000.00 7,770,000.00 88,517,000.00 97,368,700.00 107,105,570.00 117,816,127.00 129,597,739.70
(-) Deduçoes de Impostos (1%) 777,000.00 77,700.00 885,170.00 973,687.00 1,071,055.70 1,178,161.27 1,295,977.40
(-) Deduçoes de Comissões
Receitas Liquidas 76,923,000.00 7,692,300.00 87,631,830.00 96,395,013.00 106,034,514.30 116,637,965.73 128,301,762.30
(-) Custo com Pessoal da Secão de Produção 18,954,000.00 18,954,000.00 18,954,000.00 20,849,400.00 20,849,400.00 20,849,400.00 20,849,400.00

Custos das Existencias Vend.

Margem de Contribuição 57,969,000.00 - 11,261,700.00 68,677,830.00 75,545,613.00 85,185,114.30 95,788,565.73 107,452,362.30
(-) Pessoal de direcção 5,602,500.00 5,602,500.00 5,602,500.00 6,162,750.00 6,162,750.00 6,162,750.00 6,162,750.00
(-) Despesas Operacionais - - - - - -
(-) Pessoal da Secção do S. G e Administrativo 2,457,000.00 2,457,000.00 2,457,000.00 2,702,700.00 2,702,700.00 2,702,700.00 2,702,700.00
(-) Outras Despesas Operacionais -
(-) Amortizações 42,148,692.25 42,448,692.25 42,448,692.25 42,748,692.25 19,567,707.25 19,867,707.25 20,167,707.25
(=) Resultado Operacional 7,760,807.75 - 61,769,892.25 18,169,637.75 23,931,470.75 56,751,957.05 67,055,408.48 78,419,205.06
(-) Encargo Financeiros * 543,900.00 54,390.00 543,900.00 543,900.00 54,390.00 543,900.00 543,900.00
(=) Resultado Antes do Imposto 7,216,907.75 - 61,824,282.25 17,625,737.75 23,387,570.75 56,697,567.05 66,511,508.48 77,875,305.06
(-) Imposto sobre Lucro 1,804,226.94 - 18,547,284.67 5,287,721.33 7,016,271.23 17,009,270.12 19,953,452.55 23,362,591.52
(=) Reultado Liquido do Exercicio 5,412,680.82 - 43,276,997.57 12,338,016.43 16,371,299.53 39,688,296.94 46,558,055.94 54,512,713.54
(-) Gastos em Imobilizados 1,261,814.24 1,261,814.24
Cash Flow 4,150,866.58 - 44,538,811.81 12,338,016.43 16,371,299.53 39,688,296.94 46,558,055.94 54,512,713.54
(+) Amortizações 42,148,692.25 42,448,692.25 42,448,692.25 42,748,692.25 19,567,707.25 19,867,707.25 20,167,707.25
(=) CASH FLOW LIQUIDO 46,299,558.82 - 2,090,119.57 54,786,708.67 59,119,991.77 59,256,004.18 66,425,763.18 74,680,420.79

1,261,814.24
45037744.58

4,150,866.58
Err:509
 Montante Taxa de Juros IVA
271,825,132.19 17% 0.36%

Juros Imposto de Selo Amortização da Divida

Periodo Mês Capital em divida Amortização da Divida + Imposto de Selo
5.00% 2% + Juros
Ano 1 1 271,825,132.19 3,775,349.06 641,809.34 13,478.00 4,430,636.39
2 268,049,783.13 3,775,349.06 632,895.32 13,290.80 4,421,535.18
3 264,274,434.07 3,775,349.06 623,981.30 13,103.61 4,412,433.97
4 260,499,085.02 3,775,349.06 615,067.28 12,916.41 4,403,332.76
5 256,723,735.96 3,775,349.06 606,153.27 12,729.22 4,394,231.54
6 252,948,386.90 3,775,349.06 597,239.25 12,542.02 4,385,130.33
7 249,173,037.84 3,775,349.06 588,325.23 12,354.83 4,376,029.12
8 245,397,688.78 3,775,349.06 579,411.21 12,167.64 4,366,927.90
9 241,622,339.72 3,775,349.06 570,497.19 11,980.44 4,357,826.69
10 237,846,990.67 3,775,349.06 561,583.17 11,793.25 4,348,725.48
11 234,071,641.61 3,775,349.06 552,669.15 11,606.05 4,339,624.26
12 230,296,292.55 3,775,349.06 543,755.14 11,418.86 4,330,523.05
45,304,188.70 7,113,386.85 149,381 52,566,956.67

Ano 2 1 226,520,943.49 3,775,349.06 534,841.12 11,231.66 4,321,421.84

2 222,745,594.43 3,775,349.06 525,927.10 11,044.47 4,312,320.63
3 218,970,245.38 3,775,349.06 517,013.08 10,857.27 4,303,219.41
4 215,194,896.32 3,775,349.06 508,099.06 10,670.08 4,294,118.20
5 211,419,547.26 3,775,349.06 499,185.04 10,482.89 4,285,016.99
6 207,644,198.20 3,775,349.06 490,271.02 10,295.69 4,275,915.77
7 203,868,849.14 3,775,349.06 481,357.00 10,108.50 4,266,814.56
8 200,093,500.08 3,775,349.06 472,442.99 9,921.30 4,257,713.35
9 196,318,151.03 3,775,349.06 463,528.97 9,734.11 4,248,612.13
10 192,542,801.97 3,775,349.06 454,614.95 9,546.91 4,239,510.92
11 188,767,452.91 3,775,349.06 445,700.93 9,359.72 4,230,409.71
12 184,992,103.85 3,775,349.06 436,786.91 9,172.53 4,221,308.50
45,304,188.70 5,829,768.17 122,425.13 51,256,382.00

Ano 3 1 181,216,754.79 3,775,349.06 427,872.89 8,985.33 4,212,207.28

2 177,441,405.74 3,775,349.06 418,958.87 8,798.14 4,203,106.07
3 173,666,056.68 3,775,349.06 410,044.86 8,610.94 4,194,004.86
4 169,890,707.62 3,775,349.06 401,130.84 8,423.75 4,184,903.64
5 166,115,358.56 3,775,349.06 392,216.82 8,236.55 4,175,802.43
6 162,340,009.50 3,775,349.06 383,302.80 8,049.36 4,166,701.22
7 158,564,660.44 3,775,349.06 374,388.78 7,862.16 4,157,600.00
8 154,789,311.39 3,775,349.06 365,474.76 7,674.97 4,148,498.79
9 151,013,962.33 3,775,349.06 356,560.74 7,487.78 4,139,397.58
10 147,238,613.27 3,775,349.06 347,646.73 7,300.58 4,130,296.37
11 143,463,264.21 3,775,349.06 338,732.71 7,113.39 4,121,195.15
12 139,687,915.15 3,775,349.06 329,818.69 6,926.19 4,112,093.94
45,304,188.70 4,546,149.49 95,469.14 49,945,807.33

Ano 4 1 135,912,566.09 3,775,349.06 320,904.67 6,739.00 4,102,992.73

2 132,137,217.04 3,775,349.06 311,990.65 6,551.80 4,093,891.51
3 128,361,867.98 3,775,349.06 303,076.63 6,364.61 4,084,790.30
4 124,586,518.92 3,775,349.06 294,162.61 6,177.41 4,075,689.09
5 120,811,169.86 3,775,349.06 285,248.60 5,990.22 4,066,587.87
6 117,035,820.80 3,775,349.06 276,334.58 5,803.03 4,057,486.66
7 113,260,471.75 3,775,349.06 267,420.56 5,615.83 4,048,385.45
8 109,485,122.69 3,775,349.06 258,506.54 5,428.64 4,039,284.24
9 105,709,773.63 3,775,349.06 249,592.52 5,241.44 4,030,183.02
10 101,934,424.57 3,775,349.06 240,678.50 5,054.25 4,021,081.81
11 98,159,075.51 3,775,349.06 231,764.48 4,867.05 4,011,980.60
12 94,383,726.45 3,775,349.06 222,850.47 4,679.86 4,002,879.38
45,304,188.70 3,262,530.81 68,513.15 48,635,232.66

Ano 5 1 90,608,377.40 3,775,349.06 213,936.45 4,492.67 3,993,778.17

2 86,833,028.34 3,775,349.06 205,022.43 4,305.47 3,984,676.96
3 83,057,679.28 3,775,349.06 196,108.41 4,118.28 3,975,575.74
4 79,282,330.22 3,775,349.06 187,194.39 3,931.08 3,966,474.53
5 75,506,981.16 3,775,349.06 178,280.37 3,743.89 3,957,373.32
6 71,731,632.11 3,775,349.06 169,366.35 3,556.69 3,948,272.11
7 67,956,283.05 3,775,349.06 160,452.33 3,369.50 3,939,170.89
8 64,180,933.99 3,775,349.06 151,538.32 3,182.30 3,930,069.68
9 60,405,584.93 3,775,349.06 142,624.30 2,995.11 3,920,968.47
10 56,630,235.87 3,775,349.06 133,710.28 2,807.92 3,911,867.25
11 52,854,886.81 3,775,349.06 124,796.26 2,620.72 3,902,766.04
12 49,079,537.76 3,775,349.06 115,882.24 2,433.53 3,893,664.83
45,304,188.70 1,978,912.13 41,557.15 47,324,657.98
Ano 6 1 45,304,188.70 3,775,349.06 106,968.22 2,246.33 3,884,563.61
2 41,528,839.64 3,775,349.06 98,054.20 2,059.14 3,875,462.40
3 37,753,490.58 3,775,349.06 89,140.19 1,871.94 3,866,361.19
4 33,978,141.52 3,775,349.06 80,226.17 1,684.75 3,857,259.98
5 30,202,792.47 3,775,349.06 71,312.15 1,497.56 3,848,158.76
6 26,427,443.41 3,775,349.06 62,398.13 1,310.36 3,839,057.55
7 22,652,094.35 3,775,349.06 53,484.11 1,123.17 3,829,956.34
8 18,876,745.29 3,775,349.06 44,570.09 935.97 3,820,855.12
9 15,101,396.23 3,775,349.06 35,656.07 748.78 3,811,753.91
10 11,326,047.17 3,775,349.06 26,742.06 561.58 3,802,652.70
11 7,550,698.12 3,775,349.06 17,828.04 374.39 3,793,551.48
12 3,775,349.06 3,775,349.06 8,914.02 187.19 3,784,450.27
0 45,304,188.70 695,293.45 14,601.16 46,014,083.31
Total 271,825,132.19 23,426,040.91 491,946.86 295,743,119.96
 CAPACIDADE DE PAGAMENTO DA DIVIDA

Descrição Ano 1 Descrição Ano3

Receitas Brutas 77,700,000.00 Receitas Brutas 97,368,700.00
(-) Deduçoes de Impostos (1%) 777,000.00 (-) Deduçoes de Impostos (1%) 973,687.00
(-) Deduçoes de Comissões (-) Deduçoes de Comissões
Receitas Liquidas 76,923,000.00 Receitas Liquidas 96,395,013.00
(-) Custo com Pessoal da Agrario 18,954,000.00 (-) Custo com Pessoal da Agrario 20,849,400.00

Custos das Existencias Vend. - Custos das Existencias Vend.

Margem de Contribuição 57,969,000.00 Margem de Contribuição 75,545,613.00
(-) Pessoal Administrativo 5,602,500.00 (-) Pessoal Administrativo 6,162,750.00
(-) Despesas Operacionais 7,500.00 (-) Despesas Operacionais 8,250.00
(-) Pessoal da Secção do S. G e Administrativo 168,075.00 (-) Pessoal da Secção do S. G e Administrativo 184,882.50
(-) Outras Despesas Operacionais - (-) Outras Despesas Operacionais
(-) Amortizações 42,148,692.25 (-) Amortizações 42,748,692.25
(=) Resultado Operacional 10,042,232.75 (=) Resultado Operacional 26,441,038.25
(-) Encargo Financeiros * 543,900.00 (-) Encargo Financeiros * 973,687.00
(=) Resultado Antes do Imposto 9,498,332.75 (=) Resultado Antes do Imposto 25,467,351.25
(-) Imposto sobre Lucro 2,849,499.83 (-) Imposto sobre Lucro 7,640,205.38
(=) Reultado Liquido do Exercicio 6,648,832.93 (=) Reultado Liquido do Exercicio 17,827,145.88
Depreciação Acumulada 42,148,692.25 Depreciação Acumulada 42,748,692.25
Capacidade de pagamento 48,797,525.17 Capacidade de pagamento 60,575,838.12

Prestação1 ano 52,566,956.67 Prestação1 ano 49,945,807.33

capacidade de pagamento 92.83% capacidade de pagamento 121.28%

BALANÇO PROVISIONAL

Balanço Ano 0 Ano 1 Ano 2 Ano 3 Ano 4 Ano 5 Ano 6

Activos não Corrente
Obra civil 0 122,718,695.62 117,809,947.80 113,097,549.88 108,573,647.89 104,230,701.97 100,061,473.89
Imobilizados 75,800,000.00 63,166,641.40 52,638,846.78 43,865,688.10 36,554,725.46 30,462,259.03
Outros Imobilizados 74,680,000.00 62,233,308.44 51,861,069.62 43,217,540.73 36,014,602.87 30,012,157.05
Amortizações acumuladas - 42,148,692.25 - 42,448,692.25 - 42,748,692.25 - 19,567,707.25 - 19,867,707.25 - 20,167,707.25
Imobilizados Incorporias 450,000.00 450,000.00 450,000.00 450,000.00 450,000.00 450,000.00
Sub Total 231,500,003.37 201,211,205.39 175,298,774.04 176,539,169.48 157,382,323.06 140,818,182.74
Activos Corrente
Desponibilidade 3,550,000.00 3,905,000.00 4,295,500.00 4,725,050.00 5,197,555.00 5,717,310.50
TOTAL ACTIVO 0 235,050,003.37 205,116,205.39 179,594,274.04 181,264,219.48 162,579,878.06 146,535,493.24
Capital Proprio
Resultados transitados - 5,412,680.82 12,338,016.43 16,371,299.53 39,688,296.94 46,558,055.94
Resultados do exercício 0 5,412,680.82 12,338,016.43 16,371,299.53 39,688,296.94 46,558,055.94 54,512,713.54
TOTAL CAPITAIS PRÓPRIOS 0 5,412,680.82 17,750,697.24 28,709,315.96 56,059,596.47 86,246,352.88 101,070,769.48
Passivos
Financiamento bancário 0 49,945,807.33 42,453,936.23 36,085,845.79 30,672,968.93 26,072,023.59 22,161,220.05
Estado 1,804,226.94 - 18,547,284.67 5,287,721.33 7,016,271.23 17,009,270.12 19,953,452.55
TOTAL CP E PASSIVO 0 51,750,034.27 23,906,651.56 41,373,567.12 37,689,240.15 43,081,293.70 42,114,672.59
Diferença 183,299,969.11 181,209,553.83 138,220,706.92 143,574,979.32 119,498,584.36 104,420,820.64
 IIº CICLO
100%
Classe nºde aluno Propina Total
10ª CEJ 5 11,000.00 550,000.00
10ª CFB 5 11,000.00 550,000.00
11ª CFB 5 12,000.00 600,000.00
11ªCEJ 5 12,000.00 600,000.00
12ª CFB 5 12,000.00 660,000.00
12ª CEJ 5 12,000.00 660,000.00
Total 30 3,620,000.00
TOTAL 90

Classe Temp.Semanal Nº Semanas

Iº CICLO
7ª 64 4
8ª 64 4
9ª 64 4
Total

Iº CICLO
100%
Classe nºde aluno Propina Total
7ª 50 8,500.00 4,250,000.00
8ª 50 8,500.00 4,250,000.00
9ª 50 8,500.00 4,675,000.00
Total 150 13,175,000.00
TOTAL 180

ENSINO PRIMÁRIO
100%
Classe nºde aluno Propina Total
Iniciação 40 7,000.00 2,800,000.00
1ª 50 7,000.00 3,500,000.00
2ª 50 7,000.00 3,500,000.00
3ª 50 7,000.00 3,500,000.00
4ª 50 7,500.00 3,750,000.00
5ª 50 7,500.00 3,750,000.00
6ª 50 7,500.00 4,125,000.00
Total 340 24,925,000.00
TOTAL 410

IIº CICLO
100%
Classe nºde aluno Propina Total
10ª CEJ 10 11,000.00 1,100,000.00
10ª CFB 10 11,000.00 1,100,000.00
11ª CFB 10 12,000.00 1,200,000.00
11ªCEJ 10 12,000.00 1,200,000.00
12ª CFB 10 12,000.00 1,320,000.00
12ª CEJ 10 12,000.00 1,320,000.00
Total 60 7,240,000.00
TOTAL 90

Classe Temp.Semanal Nº Semanas Valor Por Tempo

Iº CICLO
7ª 64 4 650.00
8ª 64 4 650.00
9ª 64 4 650.00
Total

Iº Ciclo
Receitas em Propinas Custos com Pessoal Margem de Lucro
15,414,750.00 5,158,400.00 10,256,350.00
18000 000.00

16000 000.00

14000 000.00

12000 000.00

10000 000.00
Row 89
8000 000.00

6000 000.00

4000 000.00

2000 000.00

Iº Ciclo

Receitas propina Custo c/Pessoal Margem de Lucro

29,281,250.00 7,820,000.00 21,461,250.00

35000 000.00

30000 000.00

25000 000.00

20000 000.00
Row 110
15000 000.00 29281 250.00

10000 000.00 21461 250.00

5000 000.00
7820 000.00

Ensino primário
Percentual
LO
85% Classe
nºde aluno Propina Total
10 9,350.00 935,000.00
10 9,350.00 935,000.00 7ª
10 10,200.00 1,020,000.00 8ª
10 10,200.00 1,020,000.00 9ª
10 10,200.00 1,122,000.00 Total
10 10,200.00 1,122,000.00
60 6,154,000.00 Classe
9,774,000.00 10ª CEJ
10ª CFB
11ª CFB
Valor Por Tempo Valor Mensal Valor Anual 11ªCEJ
LO 12ª CFB
650.00 166,400.00 1,664,000.00 12ª CEJ
650.00 166,400.00 1,664,000.00 Total
650.00 166,400.00 1,830,400.00 Total Geral
5,158,400.00

Classe
10ª CEJ
10ª CFB
11ª CFB
11ªCEJ
12ª CFB
12ª CEJ
TOTAL

Classe

7ª
8ª
9ª
Total
LO
85%
nºde aluno Propina Total
10 7,225.00 722,500.00
10 7,225.00 722,500.00
10 7,225.00 794,750.00
30 2,239,750.00
 15,414,750.00

IMÁRIO
85%
nºde aluno Propina Total
10 5,950.00 595,000.00
10 5,950.00 595,000.00
10 5,950.00 595,000.00
10 5,950.00 595,000.00
10 6,375.00 637,500.00
10 6,375.00 637,500.00
10 6,375.00 701,250.00
70 4,356,250.00
29,281,250.00

CLO
85%
nºde aluno Propina Total
5 9,350.00 467,500.00
5 9,350.00 467,500.00
5 10,200.00 510,000.00
5 10,200.00 510,000.00
5 10,200.00 561,000.00
5 10,200.00 561,000.00
30 3,077,000.00
10,317,000.00

55,013,000.00

Valor Mensal Valor Anual

166,400.00 1,664,000.00
166,400.00 1,664,000.00
166,400.00 1,830,400.00
5,158,400.00

Lucro Percentual Receitas Em Propinas Custo C/Pessoal Margem de Lucro

66.54% 10,317,000.00 5,529,000.00 4,788,000.00
 12000 000.00

10000 000.00

8000 000.00
Row 89
6000 000.00 Row 89

4000 000.00

2000 000.00

Iiº CICLO

lucro Percenual
73.29%
 Custo Com Outros Custos Cash Flow
Receitas Pessoal Operacionias Investimento Operacional
#NAME? - Err:509 Err:509 #NAME?
100% #NAME? Err:509 Err:509 #NAME?

1.20

1.00

0.80

0.60
100.00%
0.40

0.20
-
-
s l ... to l
ta oa io en na
ei ss c ic o
ec Pe ra tim a
R pe s er
Co
m O ve Op
o to
s In
st us ow
Cu Fl
osC sh
tr Ca
Ou
Temp.Semanal Nº Semanas Valor Por Tempo Valor Mensal Valor Anual

Iº CICLO
64 4 750.00 192,000.00 1,920,000.00
64 4 750.00 192,000.00 1,920,000.00
64 4 750.00 192,000.00 2,112,000.00
576,000.00 5,952,000.00
IIº Ciclo
Temp.Semanal Nº Semanas Valor Por Tempo Valor Mensal Valor Anual
32 4 750.00 96,000.00 960,000.00
32 4 750.00 96,000.00 960,000.00
32 4 750.00 96,000.00 960,000.00
30 4 750.00 90,000.00 900,000.00
26 4 750.00 78,000.00 858,000.00
27 4 750.00 81,000.00 891,000.00
537,000.00 5,529,000.00
11,481,000.00
1,113,000.00

Nº Alunos Propina Total Mensal Nº meses Letivo Total Anual

15 11,000.00 165,000.00 10 1,650,000.00
15 11,000.00 165,000.00 10 1,650,000.00
15 12,000.00 180,000.00 10 1,800,000.00
15 12,000.00 180,000.00 10 1,800,000.00
10 12,000.00 120,000.00 11 1,320,000.00
10 12,000.00 120,000.00 11 1,320,000.00
80 9,540,000.00

Temp.Semanal Nº Semanas Valor Por Tempo Valor Mensal Valor Anual

Iº CICLO
64 4 650.00 166,400.00 1,664,000.00
64 4 650.00 166,400.00 1,664,000.00
64 4 650.00 166,400.00 1,830,400.00
5,158,400.00
Lucro Percentual
46.41%
Row 89
 17870200
8178000
2820000
28,868,200.00
 FONTES E USOS (MOAF)

FONTES E USOS (FINANCIAMENTO)

FONTES Realizado A Realizar Total
A.1 Recursos Próprios - - -
A.1.1 Investido pelos Sócios - -
A.1.2 Patrimônio Líquido - -
A.2 Empréstimos - 271,825,132.19 271,825,132.19
A.2.1 Empréstimo 271,825,132.19 271,825,132.19
A.3 Outros - - -
TOTAL FONTES - 271,825,132.19 271,825,132.19

USOS Realizado A Realizar Total

B.1 Investimento Fixo - 271,825,132.19 271,825,132.19
B.1.1 Obras Civis 122,718,695.62 122,718,695.62
B.1.2 Activos Biologicos Err:509 Err:509
B.1.3 Software - -
B.1.4 Equipamentos 2,800,000.00 2,800,000.00
B.1.5 Máquinas 74,680,000.00 74,680,000.00
B.1.6 Móveis e Utensílios - -
B.1.7 Veículos 70,000,000.00 70,000,000.00
B.1.8 Compras (estoque inicial) 1,261,814.24 1,261,814.24
B.1.9 Outros 950,000.00 950,000.00
B.1.10 Despesas Pré Operacionais - -
B.2 Taxa de Aval - - -
B.3 Capital de Giro - - 585,377.67 - 585,377.67
TOTAL USOS - Err:509 Err:509
 RUBLICA ANO 0 ANO1 ANO 2 ANO 3 ANO 4 ANO 5

Imvestimento Err:509
Valor Residual
Amortizacao 42,148,692.25 42,448,692.25 42,748,692.25 19,567,707.25 19,867,707.25
Encargos Financeiro 7,113,386.85 5,829,768.17 4,546,149.49 3,262,530.81 1,978,912.13
Resultado Liquido Do Exercicio 5,412,680.82 17,750,697.24 28,709,315.96 56,059,596.47 86,246,352.88
CASH FLOW LIQUIDO Err:509 54,674,759.91 66,029,157.66 76,004,157.69 78,889,834.52 108,092,972.25
ANO 6

Err:509
20,167,707.25
695,293.45
101,070,769.48
121,933,770.18
 Ano CASH FLOW (CFL) CFL acumulado Taxa Coeficiente Act
0- 271,825,132.19 - 271,825,132.19 0.05 1
1 67,689,055.86 - 204,136,076.33 0.05 0.952380952
2 66,995,901.64 - 137,140,174.68 0.05 0.907029478
3 71,910,617.62 - 65,229,557.06 0.05 0.863837599
4 71,217,463.54 5,987,906.48 0.05 0.822702475
5 70,524,309.50 76,512,215.98 0.05 0.783526166
6 341,649,798.22 418,162,014.19 0.05 0.746215397

TOTAL 418,162,014.19

VAL 82,985,560.78
TIR 25.48%

Anos Meses Dias

PlayBack Normal 3 0 27
Play Back Descontado 4 0 14
 CFL Actualizado CFL actAcumu Ano CASH FLOW (CFL)
- 271,825,132.19 - 271,825,132.19 0 - 37.776.250,28
41,127,672.02 - 230,697,460.17 1 9.406.925,29
38,768,108.19 - 191,929,351.98 2 9.310.595,85
39,630,549.35 - 152,298,802.63 3 9.993.606,80
37,379,567.87 - 114,919,234.76 4 9.897.277,36
35,253,100.41 - 79,666,134.34 5 9.800.947,93
162,651,695.13 82,985,560.78 6 47.480.868,77

TOTAL 95.890.222,00

0.2371589664 0.2490169151 VAL 39.513.333,45

0.223552757 0.2464669146 TIR 16.80%
0.2285259452 0.2645473472
0.215545866 0.2619973472
0.2032837855 0.2594473474 PlayBack Normal
0.9379161525 1.256873474 Play Back Descontado
 CFL acumulado Taxa Coeficiente Act CFL Actualizado CFL actAcumu
- 37.776.250,28 0.05 1.00 -37.776.250,28 -37.776.250,28
- 28.369.324,99 0.05 0.95 8.958.976,47 -28.817.273,81
- 19.058.729,14 0.05 0.91 8.444.984,90 -20.372.288,91
- 9.065.122,33 0.05 0.86 8.632.853,30 -11.739.435,61
832.155,03 0.05 0.82 8.142.514,58 - 3.596.921,03
10.633.102,96 0.05 0.78 7.679.299,16 4.082.378,13
58.113.971,72 0.05 0.75 35.430.955,32 39.513.333,45

37776258.28
8958976.47
Anos Meses Dias 28817281.81
3 0 27
4 0 14
37776250.28
47480868.77
9704618.49