5ºE6SEMESTREPTINDIVIDUAL.XLSX

Esta é uma pré-visualização de arquivo. Entre para ver o arquivo original

Plan1
	1o Passo - Elaborar a DRE e o Fluxo de Caixa
	1	2	3	4	5	6	7	8	9	10	11	12	Total
	Preço de Venda	R$ 6.00	R$ 6.00	R$ 6.00	R$ 6.00	R$ 6.00	R$ 6.00	R$ 6.00	R$ 6.00	R$ 6.00	R$ 6.00	R$ 6.00	R$ 6.00	72
	Quantidade	20,000	20,000	20,000	23,200	23,200	23,200	30,600	30,600	30,600	30,600	30,600	30,600	313200
	Receita Bruta	R$ 120,000.00	R$ 120,000.00	R$ 120,000.00	R$ 139,200.00	R$ 139,200.00	R$ 139,200.00	R$ 183,600.00	R$ 183,600.00	R$ 183,600.00	R$ 183,600.00	R$ 183,600.00	R$ 183,600.00	R$ 1,879,200.00
	ICMS	R$ 21,600.00	R$ 21,600.00	R$ 21,600.00	R$ 25,056.00	R$ 25,056.00	R$ 25,056.00	R$ 33,048.00	R$ 33,048.00	R$ 33,048.00	R$ 33,048.00	R$ 33,048.00	R$ 33,048.00	R$ 338,256.00
	PIS	R$ 1,980.00	R$ 1,980.00	R$ 1,980.00	R$ 2,296.80	R$ 2,296.80	R$ 2,296.80	R$ 3,029.40	R$ 3,029.40	R$ 3,029.40	R$ 3,029.40	R$ 3,029.40	R$ 3,029.40	R$ 31,006.80
	COFINS	R$ 9,120.00	R$ 9,120.00	R$ 9,120.00	R$ 10,579.20	R$ 10,579.20	R$ 10,579.20	R$ 13,953.60	R$ 13,953.60	R$ 13,953.60	R$ 13,953.60	R$ 13,953.60	R$ 13,953.60	R$ 142,819.20
	Comissão	R$ 2,400.00	R$ 2,400.00	R$ 2,400.00	R$ 2,784.00	R$ 2,784.00	R$ 2,784.00	R$ 3,672.00	R$ 3,672.00	R$ 3,672.00	R$ 3,672.00	R$ 3,672.00	R$ 3,672.00	R$ 37,584.00
	Receita Líquida	R$ 84,900.00	R$ 84,900.00	R$ 84,900.00	R$ 98,484.00	R$ 98,484.00	R$ 98,484.00	R$ 129,897.00	R$ 129,897.00	R$ 129,897.00	R$ 129,897.00	R$ 129,897.00	R$ 129,897.00	R$ 1,329,534.00
	CPV	R$ 63,000.00	R$ 63,000.00	R$ 63,000.00	R$ 73,080.00	R$ 73,080.00	R$ 73,080.00	R$ 96,390.00	R$ 96,390.00	R$ 96,390.00	R$ 96,390.00	R$ 96,390.00	R$ 96,390.00	R$ 986,580.00
	Lucro Bruto	R$ 21,900.00	R$ 21,900.00	R$ 21,900.00	R$ 25,404.00	R$ 25,404.00	R$ 25,404.00	R$ 33,507.00	R$ 33,507.00	R$ 33,507.00	R$ 33,507.00	R$ 33,507.00	R$ 33,507.00	R$ 342,954.00
	água - luz - telefone	R$ 0.00	R$ 2,100.00	R$ 2,100.00	R$ 2,100.00	R$ 2,100.00	R$ 2,100.00	R$ 2,100.00	R$ 2,100.00	R$ 2,100.00	R$ 2,100.00	R$ 2,100.00	R$ 2,100.00	R$ 23,100.00
	prolabore	R$ 0.00	R$ 5,500.00	R$ 5,500.00	R$ 5,500.00	R$ 5,500.00	R$ 5,500.00	R$ 5,500.00	R$ 5,500.00	R$ 5,500.00	R$ 5,500.00	R$ 5,500.00	R$ 5,500.00	R$ 60,500.00
	salário + encargos	R$ 0.00	R$ 8,350.00	R$ 8,350.00	R$ 8,350.00	R$ 8,350.00	R$ 8,350.00	R$ 8,350.00	R$ 8,350.00	R$ 8,350.00	R$ 8,350.00	R$ 8,350.00	R$ 8,350.00	R$ 91,850.00
	transporte	R$ 1,800.00	R$ 1,800.00	R$ 1,800.00	R$ 1,800.00	R$ 1,800.00	R$ 1,800.00	R$ 1,800.00	R$ 1,800.00	R$ 1,800.00	R$ 1,800.00	R$ 1,800.00	R$ 1,800.00	R$ 21,600.00
	marketing	R$ 1,000.00	R$ 1,000.00	R$ 1,000.00	R$ 1,000.00	R$ 1,000.00	R$ 1,000.00	R$ 1,000.00	R$ 1,000.00	R$ 1,000.00	R$ 1,000.00	R$ 1,000.00	R$ 1,000.00	R$ 12,000.00
	depreciação	R$ 2,200.00	R$ 2,200.00	R$ 2,200.00	R$ 2,200.00	R$ 2,200.00	R$ 2,200.00	R$ 2,200.00	R$ 2,200.00	R$ 2,200.00	R$ 2,200.00	R$ 2,200.00	R$ 2,200.00	R$ 26,400.00
	Lucro Operacional	R$ 16,900.00	R$ 950.00	R$ 950.00	R$ 4,454.00	R$ 4,454.00	R$ 4,454.00	R$ 12,557.00	R$ 12,557.00	R$ 12,557.00	R$ 12,557.00	R$ 12,557.00	R$ 12,557.00	R$ 107,504.00
	IR	R$ 2,535.00	R$ 142.50	R$ 142.50	R$ 668.10	R$ 668.10	R$ 668.10	R$ 1,883.55	R$ 1,883.55	R$ 1,883.55	R$ 1,883.55	R$ 1,883.55	R$ 1,883.55	R$ 16,125.60
	CS	R$ 1,521.00	R$ 85.50	R$ 85.50	R$ 400.86	R$ 400.86	R$ 400.86	R$ 1,130.13	R$ 1,130.13	R$ 1,130.13	R$ 1,130.13	R$ 1,130.13	R$ 1,130.13	R$ 9,675.36
	Lucro Líquido	R$ 12,844.00	R$ 722.00	R$ 722.00	R$ 3,385.04	R$ 3,385.04	R$ 3,385.04	R$ 9,543.32	R$ 9,543.32	R$ 9,543.32	R$ 9,543.32	R$ 9,543.32	R$ 9,543.32	R$ 81,703.04
	Contas a Receber	Valor	1	2	3	4	5	6	7	8	9	10	11	12
	1	120000	40000.00	40000.00	40000.00
	2	120000	40000.00	40000.00	40000.00
	3	120000	40000.00	40000.00	40000.00
	4	139200	46400.00	46400.00	46400.00
	5	139200	46400.00	46400.00	46400.00
	6	139200	46400.00	46400.00	46400.00
	7	183600	61200.00	61200.00	61200.00
	8	183600	61200.00	61200.00	61200.00
	9	183600	61200.00	61200.00	61200.00
	10	183600	61200.00	61200.00	61200.00
	11	183600	61200.00	61200.00
	12	183600	61200.00
	Total	40000.00	80000.00	120000.00	126400.00	132800.00	139200.00	154000.00	168800.00	183600.00	183600.00	183600.00	183600.00
	Fornecedores	Valor	1	2	3	4	5	6	7	8	9	10	11	12
	1	63000	31500	31500
	2	63000	31500	31500
	3	63000	31500	31500
	4	73080	36540	36540
	5	73080	36540	36540
	6	73080	36540	36540
	7	96390	48195	48195
	8	96390	48195	48195
	9	96390	48195	48195
	10	96390	48195	48195
	11	96390	48195	48195
	12	96390	48195
	Total	31500	63000	63000	68040	73080	73080	84735	96390	96390	96390	96390	96390
	1	2	3	4	5	6	7	8	9	10	11	12
	Saldo Inicial
	Entradas com vendas	R$ 40,000.00	R$ 80,000.00	R$ 120,000.00	R$ 126,400.00	R$ 132,800.00	R$ 139,200.00	R$ 154,000.00	R$ 168,800.00	R$ 183,600.00	R$ 183,600.00	R$ 183,600.00	R$ 183,600.00
	Capital Integralizado	R$ 200,000.00
	Saldo em Caixa	R$ 240,000.00	R$ 80,000.00	R$ 120,000.00	R$ 126,400.00	R$ 132,800.00	R$ 139,200.00	R$ 154,000.00	R$ 168,800.00	R$ 183,600.00	R$ 183,600.00	R$ 183,600.00	R$ 183,600.00
	Fornecedores - CPV	R$ 31,500.00	R$ 63,000.00	R$ 63,000.00	R$ 68,040.00	R$ 73,080.00	R$ 73,080.00	R$ 84,735.00	R$ 96,390.00	R$ 96,390.00	R$ 96,390.00	R$ 96,390.00	R$ 96,390.00
	água - luz - telefone	R$ 2,100.00	R$ 2,100.00	R$ 2,100.00	R$ 2,100.00	R$ 2,100.00	R$ 2,100.00	R$ 2,100.00	R$ 2,100.00	R$ 2,100.00	R$ 2,100.00	R$ 2,100.00
	prolabore	R$ 5,500.00	R$ 5,500.00	R$ 5,500.00	R$ 5,500.00	R$ 5,500.00	R$ 5,500.00	R$ 5,500.00	R$ 5,500.00	R$ 5,500.00	R$ 5,500.00	R$ 5,500.00
	salário + encargos	R$ 8,350.00	R$ 8,350.00	R$ 8,350.00	R$ 8,350.00	R$ 8,350.00	R$ 8,350.00	R$ 8,350.00	R$ 8,350.00	R$ 8,350.00	R$ 8,350.00	R$ 8,350.00
	transporte	R$ 1,800.00	R$ 1,800.00	R$ 1,800.00	R$ 1,800.00	R$ 1,800.00	R$ 1,800.00	R$ 1,800.00	R$ 1,800.00	R$ 1,800.00	R$ 1,800.00	R$ 1,800.00	R$ 1,800.00
	marketing	R$ 1,000.00	R$ 1,000.00	R$ 1,000.00	R$ 1,000.00	R$ 1,000.00	R$ 1,000.00	R$ 1,000.00	R$ 1,000.00	R$ 1,000.00	R$ 1,000.00	R$ 1,000.00	R$ 1,000.00
	IRPJ	R$ 2,535.00	R$ 142.50	R$ 142.50	R$ 668.10	R$ 668.10	R$ 668.10	R$ 1,883.55	R$ 1,883.55	R$ 1,883.55	R$ 1,883.55	R$ 1,883.55
	CSLL	R$ 1,521.00	R$ 85.50	R$ 85.50	R$ 400.86	R$ 400.86	R$ 400.86	R$ 1,130.13	R$ 1,130.13	R$ 1,130.13	R$ 1,130.13	R$ 1,130.13
	Comissão	R$ 2,400.00	R$ 2,400.00	R$ 2,400.00	R$ 2,784.00	R$ 2,784.00	R$ 2,784.00	R$ 3,672.00	R$ 3,672.00	R$ 3,672.00	R$ 3,672.00	R$ 3,672.00
	ICMS	R$ 21,600.00	R$ 21,600.00	R$ 21,600.00	R$ 25,056.00	R$ 25,056.00	R$ 25,056.00	R$ 33,048.00	R$ 33,048.00	R$ 33,048.00	R$ 33,048.00	R$ 33,048.00
	PIS	R$ 1,980.00	R$ 1,980.00	R$ 1,980.00	R$ 2,296.80	R$ 2,296.80	R$ 2,296.80	R$ 3,029.40	R$ 3,029.40	R$ 3,029.40	R$ 3,029.40	R$ 3,029.40
	COFINS	R$ 9,120.00	R$ 9,120.00	R$ 9,120.00	R$ 10,579.20	R$ 10,579.20	R$ 10,579.20	R$ 13,953.60	R$ 13,953.60	R$ 13,953.60	R$ 13,953.60	R$ 13,953.60
	Total de Saídas	R$ 34,300.00	R$ 120,906.00	R$ 117,078.00	R$ 122,118.00	R$ 133,614.96	R$ 133,614.96	R$ 145,269.96	R$ 171,856.68	R$ 171,856.68	R$ 171,856.68	R$ 171,856.68	R$ 171,856.68
	Fluxo de Caixa Livre	R$ 5,700.00	-R$ 40,906.00	R$ 2,922.00	R$ 4,282.00	-R$ 814.96	R$ 5,585.04	R$ 8,730.04	-R$ 3,056.68	R$ 11,743.32	R$ 11,743.32	R$ 11,743.32	R$ 11,743.32
	Saldo Final Acumul.	R$ 205,700.00	-R$ 40,906.00	R$ 2,922.00	R$ 4,282.00	-R$ 814.96	R$ 5,585.04	R$ 8,730.04	-R$ 3,056.68	R$ 11,743.32	R$ 11,743.32	R$ 11,743.32	R$ 11,743.32
	Primeniro Passo - Realizar Orçamento de Vendas e de Produção, cf instruções.
	Administração Financeira e Orçamentária - Realizar o Orçamento de Vendas e o Orçamento de Produção conforme solicitado.
	Orçamento de Vendas
	1º Trimestre	2º Trimestre	3º Trimestre	4 Trimestre
	Previsão de Vendas (unidades)	60,000	69,600	91,800
	Preço unitário – R$	6.00	6.00	6.00
	= Total de vendas – R$ (Receita Bruta)	360,000	417,600	550,800
	Impostos (27,25%)	98,100	113,796	150,093
	Receita Líquida	261,900	303,804	400,707
	Orçamento de Produção
	1º Trimestre	2º Trimestre	3º Trimestre	4º Trimestre
	Previsão de Vendas (unidades)	60,000	69,600	91,800
	(+) Estoque Final	6,960	9,180	9,180
	Total Prev. Necessária	66,960	78,780	100,980
	(-) Estoque Inicial	6,000	6,960	9,160
	Previsão de Produção	60,960	71,820	91,800
	MERCADO
DE CAPITAIS
	LPA	54.4686933333
	Payout	0.35
	Dividendos	28596.064
	Dividendos por ação	19.0640426667
	Dividendo yield	0.8529773005
	P/L	0.4103274493