ORÇAMENTO EMPRESARIAL

Orçamento de Vendas
Meses
1 2 3 4 5 6 7 8 9 10 11 12
Unidades 3,000 5,000 5,000 4,500 5,500 5,950 6,400 6,850 7,300 7,750 8,200 8,650
Preço por Unidade 100 100 120 120 130 138 146 154 162 170 178 186
Receita Bruta R$ 300,000 R$ 500,000 R$ 600,000 R$ 540,000 R$ 715,000 R$ 821,100 R$ 934,400 R$ 1,054,900 R$ 1,182,600 R$ 1,317,500 R$ 1,459,600 R$ 1,608,900
Impostos (25%) (–) 75,000 125,000 150,000 135,000 178,750 205,275 233,600 263,725 295,650 329,375 364,900 402,225
Receita Líquida R$ 225,000 R$ 375,000 R$ 450,000 R$ 405,000 R$ 536,250 R$ 615,825 R$ 700,800 R$ 791,175 R$ 886,950 R$ 988,125 R$ 1,094,700 R$ 1,206,675

Recebimentos Projetados
50% a vista Meses
2 vezes 1 2 3 4 5 6 7 8 9 10 11 12 01/X2
Recebimentos-X0 90,000 90,000
Recebimentos-1o.M/X1 150,000 75,000 75,000
Recebimentos-2o.M/X1 250,000 125,000 125,000
Recebimentos-3o.M/X1 300,000 150,000 150,000
Recebimentos-4o.M/X1 270,000 135,000 135,000
Recebimentos-5o.M/X2 357,500 178,750 178,750
Recebimentos-6o.M/X2 410,550 205,275 205,275
Recebimentos-7o.M/X2 467,200 233,600 233,600
Recebimentos-8o.M/X2 527,450 263,725 263,725
Recebimentos-9o.M/X3 591,300 295,650 295,650
Recebimentos-10o.M/X2 658,750 329,375 329,375
Recebimentos-11o.M/X2 729,800 364,900 364,900
Recebimentos-12o.M/X2 804,450 402,225
Total R$ 240,000 R$ 415,000 R$ 500,000 R$ 545,000 R$ 642,500 R$ 724,300 R$ 851,225 R$ 966,325 R$ 1,088,625 R$ 1,218,125 R$ 1,354,825 R$ 1,498,725 R$ 767,125

Contas a Receber-X1 1,169,350

Orçamento de Fabricação

Meses
1 2 3 4 5 6 7 8 9 10 11 12
Vendas/Unidades 3,000 5,000 5,000 4,500 5,500 5,950 6,400 6,850 7,300 7,750 8,200 8,650
Política de Estoque (+) 750 750 750 750 750 750 750 750 750 750 750 750
Unidades/Fabricação 3,750 5,750 5,750 5,250 6,250 6,700 7,150 7,600 8,050 8,500 8,950 9,400
Estoque Inicial (–) 350 750 750 750 750 750 750 750 750 750 750 750
Unidades a Produzir 3,400 5,000 5,000 4,500 5,500 5,950 6,400 6,850 7,300 7,750 8,200 8,650

Orçamento dos Custos de Matéria-Prima

Meses
1 2 3 4 5 6 7 8 9 10 11 12
Unidades a Produzir 3,400 5,000 5,000 4,500 5,500 5,950 6,400 6,850 7,300 7,750 8,200 8,650
Matéria-prima/Unidade-kg 12 12 12 12 12 12 12 12 12 12 12 12
Total Matéria-Prima 40,800 60,000 60,000 54,000 66,000 71,400 76,800 82,200 87,600 93,000 98,400 103,800
Política de Estoque-MP (+) 500 500 500 500 500 500 500 500 500 500 500 500
Total Matéria-Prima 41,300 60,500 60,500 54,500 66,500 71,900 77,300 82,700 88,100 93,500 98,900 104,300
Estoque Inicial (–) 400 500 500 500 500 500 500 500 500 500 500 500
Compra de MP 40,900 60,000 60,000 54,000 66,000 71,400 76,800 82,200 87,600 93,000 98,400 103,800
Preço por kg 1.65 1.65 1.65 1.65 1.65 1.65 1.65 1.65 1.65 1.65 1.65 1.65
Custo Total/Compra-MP R$ 67,485.00 R$ 99,000.00 R$ 99,000.00 R$ 89,100.00 R$ 108,900.00 R$ 117,810.00 R$ 126,720.00 R$ 135,630.00 R$ 144,540.00 R$ 153,450.00 R$ 162,360.00 R$ 171,270.00

Orçamento dos Custos de Mão-de-Obra Direta

Meses
1 2 3 4 5 6 7 8 9 10 11 12
Unidades a Produzir 3,400 5,000 5,000 4,500 5,500 5,950 6,400 6,850 7,300 7,750 8,200 8,650
Tempo/Fabricação-Horas 0.30 0.30 0.30 0.30 0.30 0.30 0.30 0.30 0.30 0.30 0.30 0.30
Horas Necessárias 1,020 1,500 1,500 1,350 1,650 1,785 1,920 2,055 2,190 2,325 2,460 2,595
Custo/Hora Empregado 15.00 15.00 15.00 15.00 15.00 15.00 15.00 15.00 15.00 15.00 15.00 15.00
Custo/Total MOD R$ 15,300 R$ 22,500 R$ 22,500 R$ 20,250 R$ 24,750 R$ 26,775 R$ 28,800 R$ 30,825 R$ 32,850 R$ 34,875 R$ 36,900 R$ 38,925
Orçamento dos Custos Indiretos de Fabricação

Meses
1 2 3 4 5 6 7 8 9 10 11 12
Materiais Indiretos 5,100.00 7,500.00 7,500.00 6,750.00 8,250.00 8,925.00 9,600.00 10,275.00 10,950.00 11,625.00 12,300.00 12,975.00
Mão-de-Obra Indireta 6,800.00 10,000.00 10,000.00 9,000.00 11,000.00 11,900.00 12,800.00 13,700.00 14,600.00 15,500.00 16,400.00 17,300.00
Custos Fixos - Aluguel 32,000.00 32,000.00 32,000.00 32,000.00 32,000.00 32,000.00 32,000.00 32,000.00 32,000.00 32,000.00 32,000.00 32,000.00
Total CIF R$ 43,900 R$ 49,500 R$ 49,500 R$ 47,750 R$ 51,250 R$ 52,825 R$ 54,400 R$ 55,975 R$ 57,550 R$ 59,125 R$ 60,700 R$ 62,275

Orçamento das Despesas de Vendas e Administrativas

Meses
1 2 3 4 5 6 7 8 9 10 11 12
Unidades (a) 3,000 5,000 5,000 4,500 5,500 5,950 6,400 6,850 7,300 7,750 8,200 8,650
Comissão /unidade 10.50 10.50 10.50 10.50 10.50 10.50 10.50 10.50 10.50 10.50 10.50 10.50
Total Variável R$ 31,500 R$ 52,500 R$ 52,500 R$ 47,250 R$ 57,750 R$ 62,475 R$ 67,200 R$ 71,925 R$ 76,650 R$ 81,375 R$ 86,100 R$ 90,825
Despesas Fixas
Salários 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000 32,000
Marketing 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000
Depreciação 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500 7,500
Seguros 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000 17,000
Viagens 24,000 24,000 24,000 24,000 24,000 24,000 24,000 24,000 24,000 24,000 24,000 24,000
Total Fixo 105,500 105,500 105,500 105,500 105,500 105,500 105,500 105,500 105,500 105,500 105,500 105,500
Total Despesas Vendas e Adm. R$ 137,000 R$ 158,000 R$ 158,000 R$ 152,750 R$ 163,250 R$ 167,975 R$ 172,700 R$ 177,425 R$ 182,150 R$ 186,875 R$ 191,600 R$ 196,325

Demonstrativo do
Resultado do Exercício
Projetado

Receita Total (a) 300,000 500,000 600,000 540,000 715,000 821,100 934,400 1,054,900 1,182,600 1,317,500 1,459,600 1,608,900
Impostos (–) 75,000 125,000 150,000 135,000 178,750 205,275 233,600 263,725 295,650 329,375 364,900 402,225
Receita Líquida 225,000 375,000 450,000 405,000 536,250 615,825 700,800 791,175 886,950 988,125 1,094,700 1,206,675
Custo Produtos Vendidos
MP (c) 59,400 99,000 99,000 89,100 108,900 117,810 126,720 135,630 144,540 153,450 162,360 171,270
MOD (d) 13,500 22,500 22,500 20,250 24,750 26,775 28,800 30,825 32,850 34,875 36,900 38,925
CIF (e) 38,735 49,500 49,500 47,750 51,250 52,825 54,400 55,975 57,550 59,125 60,700 62,275
Total
Lucro Bruto 113,365 204,000 279,000 247,900 351,350 418,415 490,880 568,745 652,010 740,675 834,740 934,205
Despesas Operacionais
Vendas e Administrativas 137,000 158,000 158,000 152,750 163,250 167,975 172,700 177,425 182,150 186,875 191,600 196,325
Lucro Operacional -23,635 46,000 121,000 95,150 188,100 250,440 318,180 391,320 469,860 553,800 643,140 737,880

Orçamento de Fluxo de
Caixa

Saldo Inicial 7,000 -109,185 -165,685 -162,185 -79,535 18,565 154,705 372,210 657,455 1,015,840 1,452,765 1,973,630
Entradas
Recebimento de Vendas (a) 240,000 415,000 500,000 545,000 642,500 724,300 851,225 966,325 1,088,625 1,218,125 1,354,825 1,498,725
Total das Entradas 247,000 305,815 334,315 382,815 562,965 742,865 1,005,930 1,338,535 1,746,080 2,233,965 2,807,590 3,472,355
Saídas
Fornecedores 72,585 106,500 106,500 95,850 117,150 126,735 136,320 145,905 155,490 165,075 174,660 184,245
Salários 54,100 64,500 64,500 61,250 67,750 70,675 73,600 76,525 79,450 82,375 85,300 88,225
Comissões 31,500 52,500 52,500 47,250 57,750 62,475 67,200 71,925 76,650 81,375 86,100 90,825
Outros (Custos Fixos): 98,000 98,000 98,000 98,000 98,000 98,000 98,000 98,000 98,000 98,000 98,000 98,000
Impostos 75,000 125,000 150,000 135,000 178,750 205,275 233,600 263,725 295,650 329,375 364,900 402,225
Investimentos 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000 25,000
Total das Saídas 356,185 471,500 496,500 462,350 544,400 588,160 633,720 681,080 730,240 781,200 833,960 888,520
Saldo Final (+/–) -109,185 -165,685 -162,185 -79,535 18,565 154,705 372,210 657,455 1,015,840 1,452,765 1,973,630 2,583,835