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valor mensal

valor Anual
Secretaria
724
8688
Professor de Espanhol
2200
26400
Professor de Ingls
1250
15000
Porteiro
950
11400
Faxineira
950
11400
Encargos sociais
2551.08 30612.96
Manuteno
1.34
16.08
Depreciao
4.1
49.2
Seguros
550
6600
Telefone e Internet300
3600
Aluguel e Taxas 1700
20400
gua e Luz
550
6600
Publicidade
200
2400
Contador
600
7200
Pr Labore
2000
24000
total

14530.52 174366.2

Custo de venda por aluno


item
Alunos/ms
Valor (R$)
(+) Rateio de Custos Fixos
100
145.3
(+) Custos Varaveis por Unidade
15
(=) Custo Unitrio de Venda
160.3
CUV+Lucro desejado(30%)
208.39

Equipamentos
Poltronha Giratria
4
Cadeira Universitria
24
Sofanete Recepo 2 lugares 2
Cadeira Secretria
2
Armrio de Ao
1
Mesa para Escritrio
1
Hack para TV
3
TV de LCD 32''
3
Computadores
8
Impressora
1
Linhas telefnicas
3
Aparelhos de fax
1
Mveis e acessrios
1
Concesso de Franquia
1
Aparelhos de DVD
3
Soma Investimentos Fsicos

Preo Unitario
Preo Total
230
920
110
2640
400
800
85
170
370
370
479
479
250
750
1100
3300
899
7192
350
350
95
285
350
350
2500
2500
35000
35000
130
390
42348 R$ 55,496.00

Custo de Mo-de-Obra
Funo
Salrio
QuantidadeValor Mensal
Encargos %
Professor de ingls
2200
1
2200
924
Professor de Espanhol
1250
1
1250
525
Secretria
724
1
724
304.08
Porteiro
950
1
950
349
Faxineira
950
1
950
349
Total

8525.08

Demonstrativo de Usos e Fontes de Recursos


Investimento Inicial
Tempo 0
Inveres Fixas
Compra de Imovel
0.00
Taxa Franquia
35,000.00
Reforma
0.00
Contabil Juridico
2,000.00
Estoque inicial Obrigatorio
1,500.00
Veiculos
0.00
Equipamentos e Mobilia
55,496.00
total I
93,996.00
Inverses Financeiras
Capital de Giro
Recursos Prprios
Capital Social

12,000.00

105,996.00

Aplicado todo valor acima de 40000


Tempo
Periodo
Receita (aumenta 13% anual)
Imposto sobre
Receita
Venda (Wizard) 4%
0
Dec-13
1
Jan-14
20839
833.56 20005.44
2
Feb-14
20839
833.56 20005.44
3
Mar-14
20839
833.56 20005.44
4
Apr-14
20839
833.56 20005.44
5
May-14
20839
833.56 20005.44
6
Jun-14
20839
833.56 20005.44
7
Jul-14
20839
833.56 20005.44
8
Aug-14
20839
833.56 20005.44
9
Sep-14
20839
833.56 20005.44
10
Oct-14
20839
833.56 20005.44
11
Nov-14
20839
833.56 20005.44
12
Dec-14
20839 R$ 240,065.28
833.56 20005.44
13
Jan-15
23,548.07
941.9228 22606.15
14
Feb-15
23,548.07
941.9228 22606.15
15
Mar-15
23,548.07
941.9228 22606.15
16
Apr-15
23,548.07
941.9228 22606.15
17
May-15
23,548.07
941.9228 22606.15
18
Jun-15
23,548.07
941.9228 22606.15
19
Jul-15
23,548.07
941.9228 22606.15
20
Aug-15
23,548.07
941.9228 22606.15
21
Sep-15
23,548.07
941.9228 22606.15
22
Oct-15
23,548.07
941.9228 22606.15
23
Nov-15
23,548.07
941.9228 22606.15
24
Dec-15
23,548.07
271,273.77 941.9228 22606.15
25
Jan-16
26,609.32
1064.373 25544.95
26
Feb-16
26,609.32
1064.373 25544.95
27
Mar-16
26,609.32
1064.373 25544.95
28
Apr-16
26,609.32
1064.373 25544.95
29
May-16
26,609.32
1064.373 25544.95
30
Jun-16
26,609.32
1064.373 25544.95
31
Jul-16
26,609.32
1064.373 25544.95
32
Aug-16
26,609.32
1064.373 25544.95
33
Sep-16
26,609.32
1064.373 25544.95
34
Oct-16
26,609.32
1064.373 25544.95
35
Nov-16
26,609.32
1064.373 25544.95
36
Dec-16
26,609.32
306,539.36 1064.373 25544.95

Tempo
0
1
2
3
4
5
6
7
8
9
10
11
12
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36

Periodo Folha de Pagamento


Despesas Gerais
Aluguel
(aumenta 10%
Prolabore
ao ano)
INSS prolabore 11%
Dec-13
Jan-14
8625.08
1,585.44
1,700.00
2,000.00
220.00
Feb-14
8625.08
1,585.44
1,700.00
2,000.00
220.00
Mar-14
8625.08
1,585.44
1,700.00
2,000.00
220.00
Apr-14
8625.08
1,585.44
1,700.00
2,000.00
220.00
May-14
8625.08
1,585.44
1,700.00
2,000.00
220.00
Jun-14
8625.08
1,585.44
1,700.00
2,000.00
220.00
Jul-14
8625.08
1,585.44
1,700.00
2,000.00
220.00
Aug-14
8625.08
1,585.44
1,700.00
2,000.00
220.00
Sep-14
8625.08
1,585.44
1,700.00
2,000.00
220.00
Oct-14
8625.08
1,585.44
1,700.00
2,000.00
220.00
Nov-14
8625.08
1,585.44
1,700.00
2,000.00
220.00
Dec-14
8625.08
1,585.44
1,700.00
2,000.00
220.00
Jan-15
11,212.60
1,743.98
1,820.00
2,200.00
242.00
Feb-15
11,212.60
1,743.98
1,820.00
2,200.00
242.00
Mar-15
11,212.60
1,743.98
1,820.00
2,200.00
242.00
Apr-15
11,212.60
1,743.98
1,820.00
2,200.00
242.00
May-15
11,212.60
1,743.98
1,820.00
2,200.00
242.00
Jun-15
11,212.60
1,743.98
1,820.00
2,200.00
242.00
Jul-15
11,212.60
1,743.98
1,820.00
2,200.00
242.00
Aug-15
11,212.60
1,743.98
1,820.00
2,200.00
242.00
Sep-15
11,212.60
1,743.98
1,820.00
2,200.00
242.00
Oct-15
11,212.60
1,743.98
1,820.00
2,200.00
242.00
Nov-15
11,212.60
1,743.98
1,820.00
2,200.00
242.00
Dec-15
11,212.60
1,743.98
1,820.00
2,200.00
242.00
Jan-16
14,576.39
1,918.38
1,980.00
2,420.00
266.20
Feb-16
14,576.39
1,918.38
1,980.00
2,420.00
266.20
Mar-16
14,576.39
1,918.38
1,980.00
2,420.00
266.20
Apr-16
14,576.39
1,918.38
1,980.00
2,420.00
266.20
May-16
14,576.39
1,918.38
1,980.00
2,420.00
266.20
Jun-16
14,576.39
1,918.38
1,980.00
2,420.00
266.20
Jul-16
14,576.39
1,918.38
1,980.00
2,420.00
266.20
Aug-16
14,576.39
1,918.38
1,980.00
2,420.00
266.20
Sep-16
14,576.39
1,918.38
1,980.00
2,420.00
266.20
Oct-16
14,576.39
1,918.38
1,980.00
2,420.00
266.20
Nov-16
14,576.39
1,918.38
1,980.00
2,420.00
266.20
Dec-16
14,576.39
1,918.38
1,980.00
2,420.00
266.20

Imposto sobre
Custo
Prolabore
Fixo
20%
400.00
400.00
400.00
400.00
400.00
400.00
400.00
400.00
400.00
400.00
400.00
400.00
440.00
440.00
440.00
440.00
440.00
440.00
440.00
440.00
440.00
440.00
440.00
440.00
484.00
484.00
484.00
484.00
484.00
484.00
484.00
484.00
484.00
484.00
484.00
484.00

14,530.52
14,530.52
14,530.52
14,530.52
14,530.52
14,530.52
14,530.52
14,530.52
14,530.52
14,530.52
14,530.52
14,530.52
17,658.59
17,658.59
17,658.59
17,658.59
17,658.59
17,658.59
17,658.59
17,658.59
17,658.59
17,658.59
17,658.59
17,658.59
21,644.97
21,644.97
21,644.97
21,644.97
21,644.97
21,644.97
21,644.97
21,644.97
21,644.97
21,644.97
21,644.97
21,644.97

Tempo
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36

Periodo
Dec-13
Jan-14
Feb-14
Mar-14
Apr-14
May-14
Jun-14
Jul-14
Aug-14
Sep-14
Oct-14
Nov-14
Dec-14
Jan-15
Feb-15
Mar-15
Apr-15
May-15
Jun-15
Jul-15
Aug-15
Sep-15
Oct-15
Nov-15
Dec-15
Jan-16
Feb-16
Mar-16
Apr-16
May-16
Jun-16
Jul-16
Aug-16
Sep-16
Oct-16
Nov-16
Dec-16

Custo Mercadoria (aumento


ImpostoVendas10%
10%
Publicidade
anual) (pis(4%
e cofins)
sobre as
1,500.00
150.00
60.00
1,500.00
150.00
60.00
1,650.00
165.00
66.00
1,650.00
165.00
66.00
1,815.00
181.50
72.60
1,815.00
181.50
72.60
-

Custo Variavel
1,710.00
1,710.00
1,881.00
1,881.00
2,069.10
2,069.10
-

Custo Total
16,240.52
14,530.52
14,530.52
14,530.52
14,530.52
14,530.52
16,240.52
14,530.52
14,530.52
14,530.52
14,530.52
14,530.52
19,539.59
17,658.59
17,658.59
17,658.59
17,658.59
17,658.59
19,539.59
17,658.59
17,658.59
17,658.59
17,658.59
17,658.59
23,714.07
21,644.97
21,644.97
21,644.97
21,644.97
21,644.97
23,714.07
21,644.97
21,644.97
21,644.97
21,644.97
21,644.97

177,786.24

215,665.06

263,877.81

ANO 0

TOTAL DE RECEITAS
TOTAL DE CUSTOS

-105,996.00

FLUXO LIQUIDO (rec-desp)

-105,996.00

ANO 1
R$

240,065.28
177,786.24
62,279.04

ANO 2
271,273.77
215,665.06
55,608.71

Payback Descontado
Cash Flow
Discount
DCF
Cumulative

ANO 3
306,539.36
263,877.81

TMA

15%

VPL

R$ 18,258.52

TIR

26%

42,661.54

-105,996.00
62,279.04
1.000000
0.909091
-R$ 105,996.00 R$ 56,617.31
-R$ 105,996.00 -R$ 49,378.69

55,608.71
0.826446
R$ 45,957.61
-R$ 3,421.08

42,661.54
0.751315
R$ 32,052.25
R$ 28,631.17