Nome: Ercilia Simiao Chihunguete

Projecto:Abertura de um parque de venda de viacturas usadas.

Nome da Empresa: Ercy Motors -cars

1. Pressupostos
Descricao
IRPC
Taxa de juro
Risco Economico
Taxa esperada
temporal
Taxa de actualizacao

2. Variaveis Criticas

Nº MARCA

1 Nissan
2 Toyota 2008
3 Toyota
4 Toyota 2006
5 Honda 2008
6 Toyota 2000
7 Mazda 2006
8 BMW2007
9 Toyota 2008
10 Toyota 2017
11 Volkswagen
12 Honda 2018
13 Toyota 2014
14 Toyota
15 Toyota 2004
16 Toyota 2005
17 Honda 2002
18 Land Rover 2000
19 Mazda 2011
20 Toyota 2010
Total
3. Vendas em quantidades

Descricao Modelo
Nissan X-Trail
Toyota 2008 Blade
Toyota Ractis
Toyota 2006 Ractis
Honda 2008 CR-V
Toyota 2000 Hilux Surf
Mazda 2006 Verisa
BMW2007 116-i
Toyota 2010 Mark X
Toyota 2007 Fortuner
Volkswagen Polo
Honda 2018 Fit
Toyota 2014 Hilux
Toyota 2014 Hilux D-4D
Toyota 2004 Allion
Toyota 2005 Vitz
Honda 2002 Fit
Land Rover 2000 Range Rover
Mazda 2011 Demio
Toyota 2010 Mark X
Total

4. Taxa de crescimento de vendas

Ano 1 10%
Ano 2 10%
Ano 3 12%
Ano 4 15%
Ano 5 15%

5. Plano de vendas
Descrição
MARCA Tipo de Viatura
Nissan Suv
Toyota 2008 Ligeiro
Toyota Ligeiro
Toyota 2006 Ligeiro
Honda 2008 Suv
Toyota 2000 Suv
Mazda 2006 Hatchback
BMW2007 Ligeiro
Toyota 2010 Sedan
Toyota 2007 Suv
Volkswagen Hatchback
Honda 2018 Hatchback
Toyota 2014 Pick Up Truck
Toyota 2014 Pick Up Truck
Toyota 2004 Sedan
Toyota 2005 Hatchback
Honda 2002 Sedan
Land Rover 2000 Suv
Mazda 2011 Ligeiro
Toyota 2010 Sedan
Total

6. Consumo de Mercadorias
Descrição
MARCA Tipo de Viatura
Nissan Suv
Toyota 2008 Ligeiro
Toyota Ligeiro
Toyota 2006 Ligeiro
Honda 2008 Suv
Toyota 2000 Suv
Mazda 2006 Hatchback
BMW2007 Ligeiro
Toyota 2010 Sedan
Toyota 2007 Suv
Volkswagen Hatchback
Honda 2018 Hatchback
Toyota 2014 Pick Up Truck
Toyota 2014 Pick Up Truck
Toyota 2004 Sedan
Toyota 2005 Hatchback
Honda 2002 Sedan
Land Rover 2000 Suv
Mazda 2011 Ligeiro
Toyota 2010 Sedan
Total
7.Compras de Mercadorias
Ano 1
Consumo 36,310,000.00
Saldo final 3,025,833.33
Saldo inicial 0.00
Compras 39,335,833.33

8. Fundo de maneio

Ano 1
Reservas de tesouraria 7,557,500.00
Crédito a conceder 4,198,611.11
Nível de existências 3,025,833.33
Crédito a obter dos fornecedores 3,771,929.22
Evolução do fundo de maneio 11,010,015.22
Fundo de maneio necessário 11,010,015.22

8. Plano de Investimento

Descricao Quantidade
Ar Condicionado 1
Telefones fixos 2
Extintores 3
Equipamento informatico auxiliar
Edificio simples 1
Sistema de segurança (CCTV)
Outros 1
Fundo de maneio
Total 8

Financiamento 4,945,000.00
Capitais Alheios 60% 2,967,000.00
Capitais Proprios 40% 1,978,000.00
Financiamento 60%

9. Mapa de amortizacao
Descricao Taxas
Ar Condicionado 12.50%
Telefones fixos 12.50%
Extintores 12.50%
Equipamento informatico 20%
Edificio 10%
Sistema de segurança 20%
Outros 20%
Total

10. Condições de crédito

Capital inicial 2,967,000
Taxa de juros anual 30.0%
Periodo de amortização (anos) 5
Unidade monetária MT

PV 2,967,000
[1-(1+30%)^-5]/30%
(1+30%)^-5 0.269329074342904
[1-(1+30%)^-5] 0.730670925657096
[1-(1+30%)^-5]/30% 2.43556975219032
PMT 1,218,195.45

11. Amortização da Dívida de financiamento do imobilizado

Período/Descrição Capitai Inicial
1 2,967,000.00
2 2,638,904.55
3 2,212,380.46
4 1,657,899.14
5 937,073.43

12. Mapa de Exploração

Anos 1
Vendas 75,575,000.00
Custos
 Materias primas 39,335,833.33
Amortizacoes 534,425.00
Salarios 2,919,540.00
Energia 60,000.00
Agua 12,000.00
Seguro 70,000.00
Publicidade 240,000.00
Comunicacoes 60,000.00
Custos de manutencao 25,000.00
Custos administrativos 65,000.00
Outros 50,000.00
RAJI 32,203,201.67
Custos financeiros de financiamento 890,100.00
RAI 31,313,101.67
Imposto 10,020,192.53
Resultados Liquidos 21,292,909.13

15. Mapa dos f

Anos 0
1. Meios libertos do projecto (Cash-Flow Operacional)
2. Valor residual dos activos tangiveis
3. Recuperação do fundo de maneio
4. Cash in flow (1+2+3) 0.00
5. Cash out flow 4,945,000.00
6. Cash flow (4-5) -4,945,000.00
7. Actualização do Cash flow -4,945,000.00
8. Cash flow actualizado e acumulado -4,945,000.00

17. Indicadores económicos

VAL 21,480,906.27
TIR 240%
Pay-Back ou PRI -0.02
IRP 5.34
Turma:01 Laboral Curso Contabilidade e Auditoria

valor em percentagem
32%
30% BCI
5%
9%
5
49%

Tipo de Viatura MODELO MOTOR/DRIVE

Suv X-Trail 2.0 CC/ 4WD

Ligeiro Blade 2.4
Ligeiro Ractis 1.5CC/ FWD
Ligeiro Ractis 1.5CC/ 4WD
Suv CR-V
Suv Hilux Surf 2.7 CC/4WD
Hatchback Verisa 1.5 CC/ FWD
Ligeiro 116-i 1.6 CC/2WD
Sedan Mark X 2.5 CC / FWD
Suv Fortuner 2.8 GD-6 4x4 Auto
Hatchback Polo 1.6L
Hatchback Fit 1.3 L
Pick Up Truck Hilux 3.0 L
Pick Up Truck Hilux D-4D 3.0 L
Sedan Allion 1.8 CC/ FWD
Hatchback Vitz 1.3CC/ FWD
Sedan Fit 1.3CC/ FWD
Suv Range Rover 2.5 CC/4WD
Ligeiro Demio 1.3 CC/ FWD
Sedan Mark X 2.5 CC/ AWD
Quantidades
3
10
20
15
7
9
8
3
5
3
2
5
3
4
5
10
5
1
22
10
150

1 2
MODELO
X-Trail 1,743,750.00 1,918,125.00
Blade 4,750,000.00 5,225,000.00
Ractis 6,125,000.00 6,737,500.00
Ractis 5,250,000.00 5,775,000.00
CR-V 2,712,500.00 2,983,750.00
Hilux Surf 5,625,000.00 6,187,500.00
Verisa 2,750,000.00 3,025,000.00
116-i 1,125,000.00 1,237,500.00
Mark X 2,031,250.00 2,234,375.00
Fortuner 5,062,500.00 5,568,750.00
Polo 975,000.00 1,072,500.00
Fit 1,562,500.00 1,718,750.00
Hilux 4,500,000.00 4,950,000.00
Hilux D-4D 7,500,000.00 8,250,000.00
Allion 2,250,000.00 2,475,000.00
Vitz 2,500,000.00 2,750,000.00
Fit 1,250,000.00 1,375,000.00
Range Rover 2,500,000.00 2,750,000.00
Demio 9,487,500.00 10,436,250.00
Mark X 5,875,000.00 6,462,500.00
75,575,000.00 83,132,500.00

Quantidade de viact.
MODELO 1
X-Trail 8 2,000,000.00
Blade 5 1,250,000.00
Ractis 8 1,600,000.00
Ractis 9 2,250,000.00
CR-V 7 2,100,000.00
Hilux Surf 9 4,050,000.00
Verisa 8 1,200,000.00
116-i 5 1,050,000.00
Mark X 5 1,000,000.00
Fortuner 3 3,300,000.00
Polo 4 1,400,000.00
Fit 7 1,400,000.00
Hilux 3 2,700,000.00
Hilux D-4D 4 1,120,000.00
Allion 8 2,720,000.00
Vitz 10 1,600,000.00
Fit 7 1,400,000.00
Range Rover 2 3,000,000.00
Demio 3 450,000.00
Mark X 4 720,000.00
119 36,310,000.00
 2 3 4
39,941,000.00 44,733,920.00 51,444,008.00
3,328,416.67 3,727,826.67 4,287,000.67
3,025,833.33 3,328,416.67 3,727,826.67
40,243,583.33 45,133,330.00 52,003,182.00

2 3 4
8,313,250.00 11,173,008.00 16,061,199.00
4,618,472.22 5,172,688.89 5,948,592.22
3,328,416.67 3,727,826.67 4,287,000.67
3,858,973.74 4,327,853.56 4,986,606.49
12,401,165.14 15,745,669.99 21,310,185.40
1,391,149.92 3,344,504.85 5,564,515.40

Ano 0 Ano 1 Ano 2

36,000.00
4,000.00
21,000.00
100,000.00
4,500,000.00
84,000.00
200,000.00
11,010,015.22 12,401,165.14
4,945,000.00 11,010,015.22 12,401,165.14

Investimento a Realizar 4,945,000.00

Capital Fixo corporio 4,661,000.00
Capital fixo incorporio 284,000.00
Invsti Inicial(ano 0 Ano 1 Ano 2
36,000.00 4,500.00 4,500.00
4,000.00 500.00 500.00
21,000.00 2,625.00 2,625.00
100,000.00 20,000.00 20,000.00
4,500,000.00 450,000.00 450,000.00
84,000.00 16,800.00 16,800.00
200,000.00 40,000.00 40,000.00
4,945,000.00 534,425.00 534,425.00

PV=PMT*[1-(1+k)^-n]/k

Capital Juro PMT

328,095.45 890,100.00 1,218,195.45
426,524.09 791,671.36 1,218,195.45
554,481.32 663,714.14 1,218,195.45
720,825.71 497,369.74 1,218,195.45
937,073.43 281,122.03 1,218,195.45

2 3 4
83,132,500.00 93,108,400.00 107,074,660.00
 40,243,583.33 45,133,330.00 52,003,182.00
534,425.00 534,425.00 534,425.00
3,007,126.20 3,097,339.99 3,190,260.19
61,200.00 62,424.00 63,672.48
12,240.00 12,484.80 12,734.50
70,700.00 71,407.00 72,121.07
244,800.00 249,696.00 254,689.92
60,600.00 61,206.00 61,818.06
25,750.00 26,522.50 27,318.18
66,300.00 67,626.00 68,978.52
52,500.00 55,125.00 57,881.25
38,753,275.47 43,736,813.71 50,727,578.84
791,671.36 663,714.14 497,369.74
37,961,604.10 43,073,099.58 50,230,209.10
12,147,713.31 13,783,391.86 16,073,666.91
25,813,890.79 29,289,707.71 34,156,542.19

15. Mapa dos fluxos financeiros

1 2 3
21,827,334.13 26,348,315.79 29,824,132.71

21,827,334.13 26,348,315.79 29,824,132.71

11,010,015.22 12,401,165.14 15,745,669.99
10,817,318.91 13,947,150.65 14,078,462.72
7,270,436.48 6,300,386.51 4,274,425.85
2,325,436.48 8,625,822.99 12,900,248.84

VAL Maior que zero

TIR maior que a taxa de actualizacao
PB menor que a vida util ( 2 anos e 4 meses) -2.01800740084104
IRP maior que um
 QUILOMETRAGEM
COMBUTIVEL TRANSMISSAO COR
(km/h)
Gasolina Automático 73.000 Preto
Gasolina Automático 77.000 Prata
Gasolina Automático 46.000 KM Preto
Gasolina Automático Cinzento-escuro
Gasolina Automático 47.000 Preto
Gasolina Manual Cinzento
Gasolina Automático 142.500 Laranja
Gasolina Automático 81.000 Azul
Gasolina Automático 56.000 Cinzeto
Diesel Manual Branco
Gasolina Manual 56.000 Verde
Gasolina Automático 47.000 Prata
Diesel Manual 101.000 Branco
Diesel Manual 89.000 Branco
Gasolina Automático 98.000 Cinzento
Gasolina Automático Rosa
Gasolina Automático Cinzento
Diesel Manual 300.000 Castanho
Gasolina Automático 76.000 Cinzento
Gasolina Automático Branco
3 4 5

2,148,300.00 2,470,545.00 2,841,126.75

5,852,000.00 6,729,800.00 7,739,270.00
7,546,000.00 8,677,900.00 9,979,585.00
 6,468,000.00 7,438,200.00 8,553,930.00
3,341,800.00 3,843,070.00 4,419,530.50
6,930,000.00 7,969,500.00 9,164,925.00
3,388,000.00 3,896,200.00 4,480,630.00
1,386,000.00 1,593,900.00 1,832,985.00
2,502,500.00 2,877,875.00 3,309,556.25
6,237,000.00 7,172,550.00 8,248,432.50
1,201,200.00 1,381,380.00 1,588,587.00
1,925,000.00 2,213,750.00 2,545,812.50
5,544,000.00 6,375,600.00 7,331,940.00
9,240,000.00 10,626,000.00 12,219,900.00
2,772,000.00 3,187,800.00 3,665,970.00
3,080,000.00 3,542,000.00 4,073,300.00
1,540,000.00 1,771,000.00 2,036,650.00
3,080,000.00 3,542,000.00 4,073,300.00
11,688,600.00 13,441,890.00 15,458,173.50
7,238,000.00 8,323,700.00 9,572,255.00
93,108,400.00 107,074,660.00 123,135,859.00

ANO
2 3 4 5
2,200,000.00 2,464,000.00 2,833,600.00 3,258,640.00
1,375,000.00 1,540,000.00 1,771,000.00 2,036,650.00
1,760,000.00 1,971,200.00 2,266,880.00 2,606,912.00
2,475,000.00 2,772,000.00 3,187,800.00 3,665,970.00
2,310,000.00 2,587,200.00 2,975,280.00 3,421,572.00
4,455,000.00 4,989,600.00 5,738,040.00 6,598,746.00
1,320,000.00 1,478,400.00 1,700,160.00 1,955,184.00
1,155,000.00 1,293,600.00 1,487,640.00 1,710,786.00
1,100,000.00 1,232,000.00 1,416,800.00 1,629,320.00
3,630,000.00 4,065,600.00 4,675,440.00 5,376,756.00
1,540,000.00 1,724,800.00 1,983,520.00 2,281,048.00
1,540,000.00 1,724,800.00 1,983,520.00 2,281,048.00
2,970,000.00 3,326,400.00 3,825,360.00 4,399,164.00
1,232,000.00 1,379,840.00 1,586,816.00 1,824,838.40
2,992,000.00 3,351,040.00 3,853,696.00 4,431,750.40
1,760,000.00 1,971,200.00 2,266,880.00 2,606,912.00
1,540,000.00 1,724,800.00 1,983,520.00 2,281,048.00
3,300,000.00 3,696,000.00 4,250,400.00 4,887,960.00
495,000.00 554,400.00 637,560.00 733,194.00
792,000.00 887,040.00 1,020,096.00 1,173,110.40
39,941,000.00 44,733,920.00 51,444,008.00 59,160,609.20
 5
59,160,609.20
4,930,050.77
4,287,000.67
59,803,659.30

5
18,470,378.85
6,840,881.06
4,930,050.77
5,734,597.47
24,506,713.21
3,196,527.81

Ano 3 Ano 4 Ano 5

15,745,669.99 21,310,185.40 24,506,713.21

15,745,669.99 21,310,185.40 24,506,713.21
Ano 3 Ano 4 Ano 5 Vida Util
4,500.00 4,500.00 4,500.00 8
500.00 500.00 500.00 8
2,625.00 2,625.00 2,625.00 8
20,000.00 20,000.00 20,000.00 5
450,000.00 450,000.00 450,000.00 10
16,800.00 16,800.00 16,800.00 5
40,000.00 40,000.00 40,000.00 5
534,425.00 534,425.00 534,425.00

Saldo em Dívida Juro=Capital inicial*taxa de juro

2,638,904.55 PMT=Capital+Juro, logo, Capital=PMT-Juro
2,212,380.46 Saldo em divida=Capital inicial-capital
1,657,899.14
937,073.43
0.00

5
123,135,859.00
 59,803,659.30
534,425.00
3,285,967.99 3%
64,945.93 2%
12,989.19 2%
72,842.28 1%
259,783.72 2%
62,436.24 1%
28,137.72 3%
70,358.09 2%
60,775.31 5%
58,879,538.23
281,122.03
58,598,416.20
18,751,493.18
39,846,923.02

4 5
34,690,967.19 40,381,348.02
2,272,875.00
24,506,713.21
34,690,967.19 67,160,936.22
21,310,185.40 24,506,713.21
13,380,781.79 42,654,223.02
2,730,517.04 5,850,140.40
15,630,765.88 21,480,906.27 VAL

-24.2160888100924
Preço de venda

581,250.00
475,000.00
306,250.00
350,000.00
387,500.00
625,000.00
343,750.00
375,000.00
406,250.00
1,687,500.00
487,500.00
312,500.00
1,500,000.00
1,875,000.00
450,000.00
250,000.00
250,000.00
2,500,000.00
431,250.00
587,500.00
14,181,250.00
Valor residual
13,500.00
1,500.00
7,875.00
-
2,250,000.00
-
-
2,272,875.00
Preço de compra margem de lucro

465,000.00 116,250.00
380,000.00 95,000.00
245,000.00 61,250.00
280,000.00 70,000.00
310,000.00 77,500.00
500,000.00 125,000.00
275,000.00 68,750.00
300,000.00 75,000.00
325,000.00 81,250.00
1,350,000.00 337,500.00
390,000.00 97,500.00
250,000.00 62,500.00
1,200,000.00 300,000.00
1,500,000.00 375,000.00
360,000.00 90,000.00
200,000.00 50,000.00
200,000.00 50,000.00
2,000,000.00 500,000.00
345,000.00 86,250.00
470,000.00 117,500.00
11345000.00 2,836,250.00
 4. Taxa de crescimento de vendas

Ano 1 10%
Ano 2 10%
Ano 3 12%
Ano 4 15%
Ano 5 Constante

5. Plano de vendas

Descrição
MARCA Tipo de Viatura MODELO
Nissan Suv X-Trail
Toyota 2008 Ligeiro Blade
Toyota Ligeiro Ractis
Toyota 2006 Ligeiro Ractis
Honda 2008 Suv CR-V
Toyota 2000 Suv Hilux Surf
Mazda 2006 Hatchback Verisa
BMW2007 Ligeiro 116-i
Toyota 2010 Sedan Mark X
Toyota 2007 Suv Fortuner
Volkswagen Hatchback Polo
Honda 2018 Hatchback Fit
Toyota 2014 Pick Up Truck Hilux
Toyota 2014 Pick Up Truck Hilux D-4D
Toyota 2004 Sedan Allion
Toyota 2005 Hatchback Vitz
Honda 2002 Sedan Fit
Land Rover 2000 Suv Range Rover
Mazda 2011 Ligeiro Demio
Toyota 2010 Sedan Mark X
Total

7. Fundo de maneio

Ano 1 2
Reservas de tesouraria 5158600 5674460
Crédito a conceder 2149416.66666667 2364358.33333333
Nível de existências 0 0
Crédito a obter dos fornecedores 179118.055555556 197029.861111111
Evolução do fundo de maneio 7128898.61111111 7841788.47222222
Fundo de maneio necessário 7128898.61111111 712889.861111112

8. Plano de Investimento

Descricao Quantidade Ano 0

Ativos fixos tangiveis
Material de escritorio
Computadores 5 150000
Ar Condicionado 3 36000
Telefones fixos 2 4000
Secretarias 5 40000
Cadeiras 10 10000
Material para a oficina 0
Estintores 3 21000
Macaco 5 25000
Guindaste 2 40000
Maleta de chaves especiais 5 45000
Outros
Equipamento informatico auxiliar 2 24000
Edificio simples 1 6000000
Ativo fixo intangivel 0
Terreno 1 1000000
Fundo de maneio
Total 44 7395000
 3. Vendas em quantidades 1 em 1 ano

Descricao Modelo Quatidades

Nissan X-Trail 8
Toyota 2008 Blade 5
Toyota Ractis 8
Toyota 2006 Ractis 9
Honda 2008 CR-V 7
Toyota 2000 Hilux Surf 9
Mazda 2006 Verisa 8
BMW2007 116-i 5
Toyota 2010 Mark X 5
Toyota 2007 Fortuner 3
Volkswagen Polo 4
Honda 2018 Fit 7
Toyota 2014 Hilux 3
Toyota 2014 Hilux D-4D 4
Toyota 2004 Allion 8
Toyota 2005 Vitz 10
Honda 2002 Fit 7
Land Rover 2000 Range Rover 2
Mazda 2011 Demio 3
Toyota 2010 Mark X 4
Total

1 2 3 4 5

1760000 1,936,000.00 2168320.00 2493568.00 2867603.20

1800000 1,980,000.00 2217600.00 2550240.00 2932776.00
2080000 2,288,000.00 2562560.00 2946944.00 2946944.00
2295000 2,524,500.00 2827440.00 3251556.00 3251556.00
4480000 4,928,000.00 5519360.00 6347264.00 6347264.00
3510000 3,861,000.00 4324320.00 4972968.00 4972968.00
1396000 1,535,600.00 1719872.00 1977852.80 1977852.80
1850000 2,035,000.00 2279200.00 2621080.00 2621080.00
3550000 3,905,000.00 4373600.00 5029640.00 5029640.00
5100000 5,610,000.00 6283200.00 7225680.00 7225680.00
440000 484,000.00 542080.00 623392.00 623392.00
2310000 2,541,000.00 2845920.00 3272808.00 3272808.00
5700000 6,270,000.00 7022400.00 8075760.00 8075760.00
 4800000 5,280,000.00 5913600.00 6800640.00 6800640.00
1520000 1,672,000.00 1872640.00 2153536.00 2153536.00
2000000 2,200,000.00 2464000.00 2833600.00 2833600.00
1330000 1,463,000.00 1638560.00 1884344.00 1884344.00
980000 1,078,000.00 1207360.00 1388464.00 1388464.00
825000 907,500.00 1016400.00 1168860.00 1168860.00
3860000 4,246,000.00 4755520.00 5468848.00 5468848.00
51586000 56744600 63553952 73087044.8 73843616

3 4 5
6355395.2 7308704.48 7384361.6
2648081.33333333 3045293.53333333 3076817.33333333 10%
0 0 0
220673.444444444 253774.461111111 256401.444444444
8782803.08888889 10100223.5522222 10204777.4888889
941014.616666669 1317420.46333333 104553.936666666

Ano 1 Ano 2 Ano 3 Ano 4 Ano 5

7128898.61111111 712889.861111112 941014.616666669 1317420.4633333 104553.936666666

7128898.61111111 712889.861111112 941014.616666669 1317420.4633333 104553.936666666
preco unit. Valor
220000 1760000
360000 1800000
260000 2080000
255000 2295000
640000 4480000
390000 3510000
174500 1396000
370000 1850000
710000 3550000
1700000 5100000
110000 440000
330000 2310000
1900000 5700000
1200000 4800000
190000 1520000
200000 2000000
190000 1330000
490000 980000
275000 825000
965000 3860000
10929500 51586000
8 rascunho

Plano de Investimento Quantidade Preco Valor

Ativos fixos tangiveis
Material de escritorio
Computadores 5 30000 150000
Ar Condicionado 3 12000 36000
Telefones fixos 2 2000 4000
Secretarias 5 8000 40000
Cadeiras 10 1000 10000
Material para a oficina 0
Estintores 3 7000 21000
Macaco 5 5000 25000
Guindaste 2 20000 40000
Maleta de chaves especiais 5 9000 45000
Outros
Equipamento informatico au 2 12000 24000
Edificio simples 1 6000000 6000000
Ativo fixo intangivel 0
Terreno 1 1000000 1000000
Total 44 7395000