Mapa de Investimentos

Investimentos 2023 2024 2025 2026 2027

3.2 Activos tangiveis
Computador 100,000.00 107,000.00 114,490.00 122,504.30 131,079.60
Impressora 100,000.00 107,000.00 114,490.00 122,504.30 131,079.60
Equipamentos de escritório 50,000.00 53,500.00 57,245.00 61,252.15 65,539.80
Ar condicionado 35,000.00 37,450.00 40,071.50 42,876.51 45,877.86
Maquina de encadernação 2,100.00 2,247.00 2,404.29 2,572.59 2,752.67
Mobiliario 200,000.00 214,000.00 228,980.00 245,008.60 262,159.20
Total de activos tangiveis 487,100.00 521,197.00 557,680.79 596,718.45 638,488.74
Edificios 75,000.00 80,250.00 85,867.50 91,878.23 98,309.70
software contabilidade 170,000.00 181,900.00 194,633.00 208,257.31 222,835.32
Licença de abertura 10,000.00 10,700.00 11,449.00 12,250.43 13,107.96
Total de activos intangiveis 255,000.00 272,850.00 291,949.50 312,385.97 334,252.98
Total de investimentos 742,100.00 794,047.00 849,630.29 909,104.41 972,741.72
IVA 118,736.00 127,047.52 135,940.85 145,456.71 155,638.68
1,054,561.1 1,128,380.3
Total de investimentos + IVA 860,836.00 921,094.52 985,571.14 2 9

Mapa de Servico da Divida do Emprestimo

Descrição 2023 2024 2025 2026 2027

Capital de dívida 300,000.00 300,000.00 225,000.00 150,000.00 75,000.00
Taxa de júro 0.03 0.03 0.03 0.03 0.03
Júro Annual 9,000.00 9,000.00 6,750.00 4,500.00 2,250.00
Imposto de selo 1,200.00 1,200.00 900.00 600.00 300.00
Reembolso Anual 75,000.00 75,000.00 75,000.00 75,000.00
Prestação Anual 10,200.00 85,200.00 82,650.00 80,100.00 77,550.00
Saldo devedor 300,000.00 225,000.00 150,000.00 75,000.00 -

Evolução Previsional dos FST

 FST 2023 2024 2025 2026 2027
Enérgia - 2,500.00 2,675.00 2,862.25 3,062.61
Cominicação - 1,500.00 1,605.00 1,717.35 1,837.56
Água - 2,000.00 2,140.00 2,289.80 2,450.09
Seguro - 3,000.00 3,210.00 3,434.70 3,675.13
Material de escritório - 5,000.00 5,350.00 5,724.50 6,125.22
Total de FST - 14,000.00 14,980.00 16,028.60 17,150.60
IVA - 2,240.00 2,396.80 2,564.58 2,744.10
Total de FST+IVA - 16,240.00 17,376.80 18,593.18 19,894.70
Evolucao Previsional do Quadro de Pessoal

Remuneração annual
Categoria
2023 2024 2025 2026 2027
Chefe financeiro 50,000.00 53,500.00 57,245.00 61,252.15
Técnico de contabilidad 35,000.00 37,450.00 40,071.50 42,876.51
Administrador 350,000.00 374,500.00 400,715.00 428,765.05
Faxineira 7,000.00 7,490.00 8,014.30 8,575.30
Motorista 10,000.00 10,700.00 11,449.00 12,250.43
Total de G.P 452,000.00 483,640.00 517,494.80 553,719.44
INSS 4% 18,080.00 19,345.60 20,699.79 22,148.78
Total de GP+INSS 470,080.00 502,985.60 538,194.59 575,868.21

Mapa de Venda

Descrição Preço Unitario TOTAL V .Mensal V. Anual

Contabilidade 30,000.00 210,000.00 210,000.00 2,520,000.00
Auditoria 40,000.00 200,000.00 200,000.00 2,400,000.00
Gestão de RH 20,000.00 120,000.00 120,000.00 1,440,000.00
Fiscalidade 25,000.00 250,000.00 250,000.00 3,000,000.00
 Total - 780,000.00 780,000.00 9,360,000.00

Mapa de Depreciacao

Investimentos Valor
% Depreciação Annual VR
Activos tangiveis 2024 2025 2026 2027
Computador 100,000.00 20% 20,000.00 20,000.00 20,000.00 20,000.00 20,000.00
Impressora 100,000.00 20% 5,000.00 5,000.00 5,000.00 5,000.00 80,000.00
Equipamentos de E. 50,000.00 10% 5,000.00 5,000.00 5,000.00 5,000.00 30,000.00
Ar condicionado 35,000.00 12% 4,200.00 4,200.00 4,200.00 4,200.00 18,200.00
Maquina de
encadernação 2,100.00 5% 105.00 105.00 105.00 105.00 1,680.00
Mobiliario 200,000.00 20% 40,000.00 40,000.00 40,000.00 40,000.00 40,000.00
Total de activos 189,880.0
tangiveis 487,100.00 74,305.00 74,305.00 74,305.00 74,305.00 0
Activos intangiveis - - - - 0 -
136,000.0
Sofware contabilidade 170,000.00 5% 8,500.00 8,500.00 8,500.00 8,500.00 0
Licença de abertura 10,000.00 5% 500.00 500.00 500.00 500.00 8,000.00
Edificios 75,000.00 5% 3,750.00 3,750.00 3,750.00 3,750.00 60,000.00
Total de Activos 204,000.0
intangiveis 255,000.00 12,750.00 12,750.00 12,750.00 12,750.00 0
Total de depreciação 742,100.00 174,110.00 174,110.00 174,110.00 174,110.00 45,660.00

Mapa de Vulume

Descrição 2024 2025 2026 2027

Volume de 10,716,264.0
negocio 9,360,000.00 10,015,200.00 0 11,466,402.48
IVA 16 1,497,600.00 1,602,432.00 1,714,602.24 1,834,624.40
Total de 12,430,866.2
V.N+IVA 10,857,600.00 11,617,632.00 4 13,301,026.88

Mapa de tesoraria

Necessidade de fundo
de maneio 2023 2024 2025 2026 2027
1,186,008.2
Cliente 968,136.00 1,035,905.52 1,108,418.91 3
 Existência
Estado a receber 9,894.67 11,328.40 12,121.39 12,969.89 13,877.78
Ad.fornecedores
Outros credores
Total de fundo de 1,186,008.2
maneio 9,894.67 968,136.00 1,035,905.52 1,108,418.91 3
Fornecedores 1,448.07 1,549.43 1,657.89 1,773.94
Estado a pagar 1,612.13 1,724.98 1,845.73 1,974.93
Total 3,060.20 3,274.41 3,503.62 3,748.88
1,182,259.3
Fundo de FM 9,894.67 965,075.80 1,032,631.11 1,104,915.28 5
Total de 1,092,793.8
investimentos 9,894.67 954,488.51 954,488.51 1,021,302.70 9

Mapa de demonstração

Descrição 2023 2024 2025 2026 2027

11,144,914.5
Vendas 9,360,000.00 10,015,200.00 10,716,264.00 6
Custo de inventario
FST 16,240.00 17,376.80 18,593.18 19,894.70
Gastos com o pessoal 470,080.00 502,985.60 538,194.59 575,868.21
Amortizaçoês 174,110.00 186,297.70 199,338.54 213,292.24
10,657,347.3
EBT 8,699,570.00 9,308,539.90 9,960,137.69 3

Rendimentos
financeiros
10,200.0
Gastos financeiros 0 10,200.00 10,914.00 11,677.98 12,495.44
10,200.0 10,644,851.8
EBIT 0 8,689,370.00 9,297,625.90 9,948,459.71 9
IRPC 32 2,780,598.40 2,975,240.29 3,183,507.11 3,406,352.61
10,200.0
RLP 0 5,908,771.60 6,322,385.61 6,764,952.60 7,238,499.29
 Mapa de capital necessario

Descrição Valor Percentage

Emprestimos 300,000.00 35%
Capital proprio 600,000.00 65%
Total 900,000.00 100%

Mapa de origem e aplicacao de fundo

Descricao 2023 2024 2025 2026 2027

RLP 5,908,771.60 6,322,385.61 6,764,952.60 7,238,499.29
Emprestimos obtidos 300,000.00 - - -
Capital proprio 600,000.00
Desenvestimento FM
Total 900,000.00 5,908,771.60 6,322,385.61 6,764,952.60 7,238,499.29
Aplicaçoês
Activos tangiveis 487,100.00 - - -
Activos intangiveis 255,000.00 - - -
Investimentos em FM 9,894.67 954,488.51 954,488.51 1,021,302.70 1,092,793.89
IRPS/IRPC 2,975,240.29 3,183,507.11 3,406,352.61 3,644,797.29
Reembolso do
Emprestimos 75,000.00 75,000.00 75,000.00 -
Total 751,994.67 4,004,728.79 4,212,995.61 4,502,655.31 4,817,841.18
Saldo de meios
financeiros 148,005.33 1,904,042.81 2,037,325.80 2,262,297.30 2,420,658.11
Saldo acumulado 148,005.33 4,213,176.01 6,250,501.81 8,512,799.10 10,933,457.21