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Plano de compra e consumo

Descrio
Compra de sacos
compra pronto
compra crdito
existncia final
consumo
compra de lixvia
compra pronto
existncia final
consumo

Qte
1440
1426
14
29
1411
192
192
4
188

Valor
2,880,000
2,852,000
28,000
58,000
2,822,000
230,400
230,400
4,800
225,600

Qte
1469
1455
14
30
1439
196
196
4
192

Valor
2,938,000
2,910,000
28,000
60,000
2,878,000
235,200
235,200
4,800
230,400

Qte
1439
6
192
14
1651

Valor
2,878,000
2,300,904
230,400
4,838,064
108,000
84,000
325,308
120,000
10,884,674
6,593

Qte
1,175,040
1,163,290
11,750
23,501
1,151,539

Valor
293,760,000
290,822,500
2,937,500
5,875,250
287,884,750

Plano de produo
Descrio
Consumo de saco
Mo-de-obra directa
Consumo de lixvia
Mo-de-obra indirecta
Custo administrativo
Consumo de energia
Encargos sociais
Consumo de gua
Custo total da produo
Custo unitrio da produo

Qte
1411
6
188
14
1619
-

Valor
2,822,000
2,300,904
225,600
4,838,064
108,000
84,000
325,308
120,000
10,823,876
6,686
Plano de Vendas

Descrio
Venda de gelo
Venda pronto
Venda crdito
Existncia final
Consumo

Qte
1,152,000
1,140,480
11,520
23,040
1,128,960

Valor
288,000,000
285,120,000
2,880,000
5,760,000
282,240,000

Plano de mo-de-obra
Descrio
Mo-de-obra indirecta

Qte
-

1
-

2
-

3
-

1
1
3

Director Geral
Director comercial
Secretrias
Balconista
Motoristas
Empregadas de Limpeza
Tcnicos p/reparao e manuteno
Despachantes

Sub - Total da mo-de-obra indirecta


Mo-de-obra directa
Director de produo
Operrios

Sub - Total da mo-de-obra directa


Encargos sociais
Total do encargo com pessoal

1
2
2
2
2
14
1
5
6
20

928,320
742,272
1,089,252
237,420
714,096
319,488
332,376
474,840
4,838,064

928,320
742,272
1,089,252
237,420
714,096
319,488
332,376
474,840
4,838,064

928,320
742,272
1,089,252
237,420
714,096
319,488
332,376
474,840
4,838,064

814,824
1,486,080
2,300,904
325,308
7,138,968

814,824
1,486,080
2,300,904
325,308
7,138,968

814,824
1,486,080
2,300,904
325,308
7,138,968

Plano de amortizao
Descrio
Edifcio
Gerador
Frigorfico
Computadores
Aparelho Ar condicionado
Secretrias
Estantes
Impressora
Viaturas
Publicidade
Licena
Despesas de constituio
Total

Taxas

15.50%
12.50%
12.50%
16.66%
16.66%
10%
10%
12.5
33.33%
33.33%
33.33%
33.33%
-

Valores
6,600,000
320,000
3,200,000
270,000
72,000
84,000
100,000
64,000
1,600,000
30,000
70,000
140,000
12,520,000

1
1,023,000
40,000
400,000
44,982
11,995
8,400
10,000
8,000
533,280
9,999
23,331
46,662
2,159,649

2
1,023,000
40,000
400,000
44,982
11,995
8,400
10,000
8,000
533,280
9,999
23,331
46,662
2,159,649

Plano de investimento em fundo de maneio


Descrio
I - Activo corrente
Disponibilidades
Crditos sobre clientes
Existncia final de mercadorias
Sub - total
II - Activo corrente
Fornecedores
Pessoal

1
285,120,000
2,880,000
62,800
288,062,800
28,000
7,138,968

2
290,822,500
2,937,500
64,800
293,824,800
28,000
7,138,968

296,639,000
2,996,250
64,800
299,700,050
28,000
7,138,968

4
302,571,750
3,056,250
66,800
305,694,800
30,000
7,138,968

Estado (Ss, Irt)


Sub - total
Fundo de maneio
Total de fundo de maneio

325,308
7,492,276
280,570,524
5,762,000

325,308
7,492,276
286,332,524
5,875,250

325,308
7,492,276
292,207,750
5,992,750

325,308
7,494,276
298,200,524
6,113,950

Plano de investimento
Descrio
Edifcio
Gerador
Frigorfico
Computadores
Aparelho Ar condicionado
Secretrias
Estantes
Impressora
Viaturas
Publicidade
Licena
Despesas de constituio
Total em fundo de maneio
Total de investimento

6,600,000
320,000
3,200,000
270,000
72,000
84,000
100,000
64,000
1,600,000
30,000
70,000
140,000
12,520,000

1
5,762,000
5,762,000

2
5,875,250
5,875,250

5,992,750
5,992,750

Plano de servio da dvida


Anos
0
1
2
3
4
5
Total

Valor inicial
1,890,000

Capital em dvida
Reembolso
1,890,000
378,000
1,512,000
378,000
1,134,000
378,000
756,000
378,000
0
378,000
-

Juros a pagar (14% BPC)


264,600
211,680
158,760
105,840
52,920
899,560

Plano de auto financiamento


Descrio
Resultado lquido
Amortizaes
Encargos financeiros
Total

1
279,899,524
12,520,000
264,600
282,323,773

2
185,711,106
2,159,649
211,680
188,082,435

4
189,560,484 193,488,349
2,159,649
2,159,649
158,760
105,840
191,878,893 195,140,750

Plano de tesouraria

Descrio
Vendas lquidas
Total de recebimentos
Pagamentos pelas compras
Encargos com pessoal
Estado
Fst
Custo administrativo
Encargos financeiros
Imposto sobre o lucro
Total de pagamentos
Saldo de tesouraria

1
285,120,000
285,120,000
3,082,400
7,138,968
325,308
1,414,800
108,000
264,600
12,334,076
272,785,924

2
290,822,500
290,822,500
3,145,200
7,138,968
325,308
1,414,800
108,000
211,680
99,998,288
112,342,244
178,480,256

296,639,000
296,639,000
3,210,000
7,138,968
325,308
1,414,800
108,000
158,760
102,071,030
114,426,866
182,212,134

4
302,571,750
302,571,750
3,272,800
7,138,968
325,308
1,414,800
108,000
105,840
104,186,035
116,551,748
186,020,002

Plano financeiro
Descrio
Saldo de tesouraria positivo
Capital social
Auto financiamento
Sub-total dos f.positivos
Saldo de tesouraria negativo
Total de investimento
Reembolso
Sub-total dos f.negativos
Saldo do ano
Saldo acumulado do ano

0
-

11,610,000
11,610,000
12,520,000
12,520,000
-910,000
-

1
2
3
272,785,924 178,480,256 182,212,134
-

282,323,773
555,109,697
378,000
378,000
554,731,697
555,487,697

188,082,435
366,562,691
378,000
378,000
366,031,691
366,868,691

191,878,893
374,091,027
378,000
378,000
377,713,027
377,713,027

Plano de demonstrao de resultados


Descrio
1 - Vendas lquidas
2 - Custos das mercadorias
3 - Encargos com pessoal
4 - Outros custos fixos
5 - Custo total de explorao
6 - Resultado Bruto (1 - 5)
7 - Amortizaes
8 - R.A.I
9 - Imposto sobre o lucro
10 - Resultado lquido

1
285,120,000
3,047,600
7,138,968
10,186,568
274,933,432
12,520,000
279,899,524
279,899,524

2
290,822,500
3,108,400
7,138,968
10,247,368
280,575,132
2,159,649
285,709,394
99,998,288
185,711,106

296,639,000
3,173,200
7,138,968
10,312,168
286,326,832
2,159,649
291,631,514
102,071,030
189,560,484

4
302,571,750
3,236,000
7,138,968
10,374,968
292,196,782
2,159,649
297,674,384
104,186,035
193,488,349

Plano de explorao previsonal

Descrio
1 - Vendas lquidas
2 - Existncia final
3 - Total dos proveitos
4 - Consumo de m.p e s
5 - Total de mercadorias
6 - gua
7 - Energia
8 - Encargos financeiros
9 - Encargos com pessoal
10 - Estado
11 - Total dos custos
12 - Resultado operacional
13 - R.A.I
14 - Imposto sobre o lucro
15 - Resultado liquido

1
285,120,000
5,760,000
290,880,000
3,047,600
3,047,600
120,000
84,000
264,600
7,138,968
325,308
10,980,476
279,899,524
279,899,524
279,899,524

2
290,822,500
5,875,250
296,697,750
3,108,400
3,108,400
120,000
84,000
211,680
7,138,968
325,308
10,988,356
285,709,394
285,709,394
99,998,288
185,711,106

296,639,000
5,992,750
302,631,750
3,173,200
3,173,200
120,000
84,000
158,760
7,138,968
325,308
11,000,236
291,631,514
291,631,514
102,071,030
189,560,484

4
302,571,750
6,112,750
308,684,500
3,236,000
3,236,000
120,000
84,000
105,840
7,138,968
325,308
11,010,116
297,674,384
297,674,384
104,186,035
193,488,349

Plano de balano previsional


Descrio
I - Activo
1 - Disponibilidades
2 - Crdito sobre clientes
3 - Imobilizado bruto
4 - Amortizaes ( - )
5 - Imobilizado lquido (3 - 4)
6 - Total do activo
II - Passivo
7 - Fornecedores
8 - Estado
9 - Encargos financeiros
10 - Total do passivo
11 - Capital social
12 - Resultado transitado
13 - Resultado lquido
14 - Total da SL
15 - Total do passivo + SL

285,120,000
2,880,000
12,520,000
12,520,000
10,360,351
313,040,000

290,822,500
2,937,500
12,520,000
2,159,649
10,360,351
318,800,000

28,000
325,308
264,600
617,908
11,610,000
279,899,524
312,422,092
313,040,000

28,000
325,308
211,680
564,988
11,610,000
120,913,906
185,711,106
318,235,012
318,800,000

3
-

296,639,000
2,996,250
12,520,000
2,159,649
10,360,351
324,675,250
-

28,000
325,308
158,760
512,068
11,610,000
122,992,702
189,560,484
324,163,182
324,675,250

4
-

302,571,750
3,056,250
12,520,000
2,159,649
10,973,439
330,668,000
-

30,000
325,308
105,840
461,148
11,610,000
125,110,503
193,488,349
330,206,852
330,668,000

Qte
1499
1485
14
30
1469
200
200
4
196

Qte
1560
1544
16
32
1528
208
208
5
203

Valor
3,120,000
3,088,000
32,000
64,000
3,056,000
249,600
249,600
6,000
243,600

Valor
Qte
2,938,000
1498
2,300,904
6
235,200
200
4,838,064
14
108,000
84,000
325,308
120,000
10,949,476
1718
6,499
-

Valor
Qte
2,996,000
1528
2,300,904
6
240,000
203
4,838,064
14
108,000
84,000
325,308
120,000
11,012,276
1751
6,410
-

Valor
3,056,000
2,300,904
243,600
4,838,064
108,000
84,000
325,308
120,000
11,075,876
6,326

Qte
1,198,541
1,186,556
11,985
23,971
1,174,570

Valor
299,635,250
296,639,000
2,996,250
5,992,750
293,642,500

Valor
305,628,000
302,571,750
3,056,250
6,112,750
299,515,250

Valor
311,740,750
308,623,500
3,117,250
6,235,000
305,505,750

Qte
1469
6
196
14
1685

4
-

Valor
2,998,000
2,970,000
28,000
60,000
2,938,000
240,000
240,000
4,800
235,200

5
-

Qte
1529
1514
15
31
1498
204
204
4800
200

Qte
1,222,512
1,210,287
12,225
24,251
1,198,061

Valor
3,058,000
3,028,000
30,000
62,000
2,996,000
244,800
244,800
4,800
240,000

Qte
1,246,963
1,234,494
12,469
24,940
1,222,023

928,320
742,272
1,089,252
237,420
714,096
319,488
332,376
474,840
4,838,064

928,320
742,272
1,089,252
237,420
714,096
319,488
332,376
474,840
4,838,064

814,824
1,486,080
2,300,904
325,308
7,138,968

814,824
1,486,080
2,300,904
325,308
7,138,968

3
1,023,000
40,000
400,000
44,982
11,995
8,400
10,000
8,000
533,280
9,999
23,331
46,662
2,159,649
de maneio
5
308,623,500
3,117,250
70,000
311,810,750
32,000
7,138,968

4
1,023,000
40,000
400,000
44,982
11,995
8,400
10,000
8,000
160
3
7
14
1,546,561

5
1,023,000
40,000
400,000
44,982
11,995
8,400
10,000
8,000
1,546,377

Taxa de amortizao
Valor residual
5,115,000
1,485,000
200,000
120,000
2,000,000
1,200,000
224,910
45,090
59,975
12,025
42,000
42,000
50,000
50,000
40,000
24,000
7,731,885
2,978,115

325,308
7,496,276
304,314,474
0

4
6,113,950
6,113,950

os a pagar (14% BPC)


-

5
197,494,507
1,546,561
52,920
199,093,804

5
0
0

5
308,623,500
308,623,500
3,337,600
7,138,968
325,308
1,414,800
108,000
52,920
106,343,197
118,720,790
189,902,710

4
5
186,020,002 189,902,710
-

195,140,750
381,160,752
378,000
378,000
380,782,752
381,538,752

199,093,804
388,996,514
378,000
378,000
388,618,514
389,374,514

5
308,623,500
3,299,600
7,138,968
10,438,568
298,184,932
1,546,561
303,837,704
106,343,197
197,494,507

5
308,623,500
6,235,000
314,858,500
3,299,600
3,299,600
120,000
84,000
52,920
7,138,968
325,308
11,020,796
303,837,704
303,837,704
106,343,197
197,494,507

5
-

308,623,500
3,117,250
12,520,000
1,546,561
10,973,623
336,780,750
-

32,000
325,308
52,920
410,228
11,610,000
127,270,015
197,494,507
336,370,522
336,780,750

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