ITENS % JANEIRO FEVEREIRO MARÇO

Receita sobre Vendas 100 R$ 300,000.00 R$ 300,000.00 R$ 300,000.00

Receita s/ Venda Vista 40 R$ 120,000.00 R$ 120,000.00 R$ 120,000.00
Receita s/ venda Prazo 60 R$ 180,000.00 R$ 180,000.00 R$ 180,000.00

Custos Variáveis Vendas 32 R$ 96,000.00 R$ 96,000.00 R$ 96,000.00

Impostos 17 R$ 51,000.00 R$ 51,000.00 R$ 51,000.00
Comissões 6 R$ 18,000.00 R$ 18,000.00 R$ 18,000.00
Fretes 4 R$ 12,000.00 R$ 12,000.00 R$ 12,000.00
Inadimplencia 3 R$ 9,000.00 R$ 9,000.00 R$ 9,000.00
Investimento em marketing 2 R$ 6,000.00 R$ 6,000.00 R$ 6,000.00

Custos Variáveis de Prod. 40 R$ 120,000.00 R$ 120,000.00 R$ 120,000.00

CMV (materia-prima) 35 R$ 105,000.00 R$ 105,000.00 R$ 105,000.00
Energia eletrica 3.5 R$ 10,500.00 R$ 10,500.00 R$ 10,500.00
Premio produtividade
Manutenção de Maquina 1.5 R$ 4,500.00 R$ 4,500.00 R$ 4,500.00

Custo Variável Total 72 R$ 216,000.00 R$ 216,000.00 R$ 216,000.00

Margem Contribuição 28 R$ 84,000.00 R$ 84,000.00 R$ 84,000.00

Custos Fixos 6.776666667 R$ 20,330.00 R$ 20,330.00 R$ 25,130.00

Salarios 4 R$ 12,000.00 R$ 12,000.00 R$ 16,800.00
Telefone 0.5 R$ 1,500.00 R$ 1,500.00 R$ 1,500.00
Aluguel 1.333333333 R$ 4,000.00 R$ 4,000.00 R$ 4,000.00
Seguro 0.4 R$ 1,200.00 R$ 1,200.00 R$ 1,200.00
Despesa com correios 0.166666667 R$ 500.00 R$ 500.00 R$ 500.00
Combustivel p/administração 0.25 R$ 750.00 R$ 750.00 R$ 750.00
Depreciação motocicletas 0.126666667 R$ 380.00 R$ 380.00 R$ 380.00

Lucro Liquido 21.22333333 R$ 63,670.00 R$ 63,670.00 R$ 58,870.00

Lucro Acumulado R$ 63,670.00 R$ 127,340.00 R$ 186,210.00
 ABRIL MAIO JUNHO
R$ 345,000.00 R$ 345,000.00 R$ 345,000.00
R$ 138,000.00 R$ 138,000.00 R$ 138,000.00
R$ 207,000.00 R$ 207,000.00 R$ 207,000.00

R$ 110,400.00 R$ 110,400.00 R$ 110,400.00

R$ 58,650.00 R$ 58,650.00 R$ 58,650.00
R$ 20,700.00 R$ 20,700.00 R$ 20,700.00
R$ 13,800.00 R$ 13,800.00 R$ 13,800.00
R$ 10,350.00 R$ 10,350.00 R$ 10,350.00
R$ 6,900.00 R$ 6,900.00 R$ 6,900.00

R$ 138,000.00 R$ 138,000.00 R$ 138,000.00

R$ 120,750.00 R$ 120,750.00 R$ 120,750.00
R$ 12,075.00 R$ 12,075.00 R$ 12,075.00

R$ 5,175.00 R$ 5,175.00 R$ 5,175.00

R$ 248,400.00 R$ 248,400.00 R$ 248,400.00

R$ 96,600.00 R$ 96,600.00 R$ 96,600.00

R$ 25,130.00 R$ 25,130.00 R$ 25,130.00

R$ 16,800.00 R$ 16,800.00 R$ 16,800.00
R$ 1,500.00 R$ 1,500.00 R$ 1,500.00
R$ 4,000.00 R$ 4,000.00 R$ 4,000.00
R$ 1,200.00 R$ 1,200.00 R$ 1,200.00
R$ 500.00 R$ 500.00 R$ 500.00
R$ 750.00 R$ 750.00 R$ 750.00
R$ 380.00 R$ 380.00 R$ 380.00

R$ 71,470.00 R$ 71,470.00 R$ 71,470.00

R$ 257,680.00 R$ 329,150.00 R$ 400,620.00
 ORÇAMENTO DE INVESTIMENTO
ITENS JANEIRO FEVEREIRO MARÇO ABRIL
INVESTIMENTOS
Maquinas R$ 0.00 R$ 68,000.00
Computadores R$ 0.00
Construção R$ 0.00 R$ 55,000.00
Veículos R$ 0.00 R$ 59,000.00
TOTAL R$ 0.00 R$ 123,000.00 R$ 59,000.00 R$ 0.00
ORIGEM
Rec. Terceiros R$ 0.00 R$ 86,100.00 R$ 41,300.00 R$ 0.00
Rec.Próprios R$ 0.00 R$ 36,900.00 R$ 17,700.00 R$ 0.00
TOTAL R$ 0.00 R$ 123,000.00 R$ 59,000.00 R$ 0.00
Terceiros 70%
Próprios 30%
O
MAIO JUNHO

R$ 0.00 R$ 0.00

R$ 0.00 R$ 0.00
R$ 0.00 R$ 0.00
R$ 0.00 R$ 0.00
 ITENS JANEIRO FEVEREIRO MARÇO
Saldo Inicial R$ 65,000.00 R$ 126,870.00 -R$ 13,760.00
Entradas

Vendas a Vista ( * ) R$ 120,000.00 R$ 120,000.00 R$ 120,000.00

Vendas a Prazo ( * ) R$ 0.00 R$ 0.00 R$ 180,000.00

Recursos Terceiros ( 70%) R$ 0.00 R$ 7,700.00 R$ 7,700.00

TOTAL R$ 185,000.00 R$ 254,570.00 R$ 293,940.00

Saidas

Custos Var. Vendas R$ 96,000.00 R$ 96,000.00

Custos Var. Prod. R$ 15,000.00 R$ 15,000.00

Custos Fixos R$ 20,330.00 R$ 20,330.00 R$ 25,130.00

Fornecedores R$ 37,800.00 R$ 126,000.00 R$ 126,000.00

Investimentos R$ 11,000.00 R$ 11,000.00

TOTAL R$ 58,130.00 R$ 268,330.00 R$ 273,130.00

Saldo Final R$ 126,870.00 -R$ 13,760.00 R$ 20,810.00
 ABRIL MAIO JUNHO
R$ 65,000.00 R$ 109,740.00 R$ 115,750.00

R$ 138,000.00 R$ 138,000.00 R$ 138,000.00

R$ 180,000.00 R$ 180,000.00 R$ 207,000.00

R$ 12,740.00 R$ 33,390.00 R$ 33,390.00

R$ 395,740.00 R$ 461,130.00 R$ 494,140.00

R$ 96,000.00 R$ 110,400.00 R$ 110,400.00

R$ 15,000.00 R$ 17,250.00 R$ 17,250.00

R$ 25,130.00 R$ 25,130.00 R$ 25,130.00

R$ 131,670.00 R$ 144,900.00 R$ 144,900.00

R$ 18,200.00 R$ 47,700.00 R$ 47,700.00

R$ 286,000.00 R$ 345,380.00 R$ 345,380.00

R$ 109,740.00 R$ 115,750.00 R$ 148,760.00