FLUXO DE CAIXA DRE 1 Cópia

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DRE, FLUXO CAIXA, INDIC. FINANC
	EMPRESA: ASES INDOMÁVEIS 1o Passo - Elaborar a DRE e o Fluxo de Caixa
	1° TRIMESTRE	2 ° TRIMESTRE	3° TRIMESTRE	4 ° TRIMESTRE
	DRE	1	2	3	4	5	6	7	8	9	10	11	12	Total
	Preço de Venda	* 550.00	* 550.00	* 550.00	* 550.00	* 550.00	* 550.00	* 550.00	* 550.00	* 550.00	* 550.00	* 550.00	* 550.00
	Quantidade	* 1,500	* 1,500	* 1,500	* 1,750	* 1,750	* 1,750	* 1,900	* 1,900	* 1,900	* 1,900	* 1,900	* 1,900	* 21,150
	Receita Bruta	* 825,000.00	* 825,000.00	* 825,000.00	* 962,500.00	* 962,500.00	* 962,500.00	* 1,045,000.00	* 1,045,000.00	* 1,045,000.00	* 1,045,000.00	* 1,045,000.00	* 1,045,000.00	* 11,632,500.00
	ICMS	12.00%	* 99,000.00	* 99,000.00	* 99,000.00	* 115,500.00	* 115,500.00	* 115,500.00	* 125,400.00	* 125,400.00	* 125,400.00	* 125,400.00	* 125,400.00	* 125,400.00	* 1,395,900.00
	PIS	1.65%	* 13,612.50	* 13,612.50	* 13,612.50	* 15,881.25	* 15,881.25	* 15,881.25	* 17,242.50	* 17,242.50	* 17,242.50	* 17,242.50	* 17,242.50	* 17,242.50	* 191,936.25
	COFINS	7.60%	* 62,700.00	* 62,700.00	* 62,700.00	* 73,150.00	* 73,150.00	* 73,150.00	* 79,420.00	* 79,420.00	* 79,420.00	* 79,420.00	* 79,420.00	* 79,420.00	* 884,070.00
	Receita Líquida	* 649,687.50	* 649,687.50	* 649,687.50	* 757,968.75	* 757,968.75	* 757,968.75	* 822,937.50	* 822,937.50	* 822,937.50	* 822,937.50	* 822,937.50	* 822,937.50	* 9,160,593.75
	CPV	280.00	* 420,000.00	* 420,000.00	* 420,000.00	* 490,000.00	* 490,000.00	* 490,000.00	* 532,000.00	* 532,000.00	* 532,000.00	* 532,000.00	* 532,000.00	* 532,000.00	* 5,922,000.00
	Lucro Bruto	* 229,687.50	* 229,687.50	* 229,687.50	* 267,968.75	* 267,968.75	* 267,968.75	* 290,937.50	* 290,937.50	* 290,937.50	* 290,937.50	* 290,937.50	* 290,937.50	* 3,238,593.75
	Água - luz - telefone	* 12,900.00	* 12,900.00	* 12,900.00	* 12,900.00	* 12,900.00	* 12,900.00	* 12,900.00	* 12,900.00	* 12,900.00	* 12,900.00	* 12,900.00	* 12,900.00	* 154,800.00
	Prolabore	* 16,000.00	* 16,000.00	* 16,000.00	* 16,000.00	* 16,000.00	* 16,000.00	* 16,000.00	* 16,000.00	* 16,000.00	* 16,000.00	* 16,000.00	* 16,000.00	* 192,000.00
	Salário + encargos	* 131,350.00	* 131,350.00	* 131,350.00	* 131,350.00	* 131,350.00	* 131,350.00	* 131,350.00	* 131,350.00	* 131,350.00	* 131,350.00	* 131,350.00	* 131,350.00	* 1,576,200.00
	Comissão	* 24,750.00	* 24,750.00	* 24,750.00	* 28,875.00	* 28,875.00	* 28,875.00	* 31,350.00	* 31,350.00	* 31,350.00	* 31,350.00	* 31,350.00	* 31,350.00	* 348,975.00
	Transporte	* 21,800.00	* 21,800.00	* 21,800.00	* 21,800.00	* 21,800.00	* 21,800.00	* 21,800.00	* 21,800.00	* 21,800.00	* 21,800.00	* 21,800.00	* 21,800.00	* 261,600.00
	Marketing	* 9,000.00	* 9,000.00	* 9,000.00	* 9,000.00	* 9,000.00	* 9,000.00	* 9,000.00	* 9,000.00	* 9,000.00	* 9,000.00	* 9,000.00	* 9,000.00	* 108,000.00
	Depreciação	* 7,600.00	* 7,600.00	* 7,600.00	* 7,600.00	* 7,600.00	* 7,600.00	* 7,600.00	* 7,600.00	* 7,600.00	* 7,600.00	* 7,600.00	* 7,600.00	* 91,200.00
	Lucro Operacional	* 6,287.50	* 6,287.50	* 6,287.50	* 40,443.75	* 40,443.75	* 40,443.75	* 60,937.50	* 60,937.50	* 60,937.50	* 60,937.50	* 60,937.50	* 60,937.50	* 505,818.75
	IR	15.00%	* 943.13	* 943.13	* 943.13	* 6,066.56	* 6,066.56	* 6,066.56	* 9,140.63	* 9,140.63	* 9,140.63	* 9,140.63	* 9,140.63	* 9,140.63	* 75,872.81
	CS	9.00%	* 565.88	* 565.88	* 565.88	* 3,639.94	* 3,639.94	* 3,639.94	* 5,484.38	* 5,484.38	* 5,484.38	* 5,484.38	* 5,484.38	* 5,484.38	* 45,523.69
	Lucro Líquido	* 4,778.50	* 4,778.50	* 4,778.50	* 30,737.25	* 30,737.25	* 30,737.25	* 46,312.50	* 46,312.50	* 46,312.50	* 46,312.50	* 46,312.50	* 46,312.50	* 384,422.25
	Contas a Receber	Valor	* 1.00	* 2.00	* 3.00	* 4.00	* 5.00	* 6.00	* 7.00	* 8.00	* 9.00	* 10.00	* 11.00	* 12.00
	1	* 825,000.00	* 275,000.00	* 275,000.00	* 275,000.00
	2	* 825,000.00	* 275,000.00	* 275,000.00	* 275,000.00
	3	* 825,000.00	* 275,000.00	* 275,000.00	* 275,000.00
	4	* 962,500.00	* 320,833.33	* 320,833.33	* 320,833.33
	5	* 962,500.00	* 320,833.33	* 320,833.33	* 320,833.33
	6	* 962,500.00	* 320,833.33	* 320,833.33	* 320,833.33
	7	* 1,045,000.00	* 348,333.33	* 348,333.33	* 348,333.33
	8	* 1,045,000.00	* 348,333.33	* 348,333.33	* 348,333.33
	9	* 1,045,000.00	* 348,333.33	* 348,333.33	* 348,333.33
	10	* 1,045,000.00	* 348,333.33	* 348,333.33	* 348,333.33
	11	* 1,045,000.00	* 348,333.33	* 348,333.33
	12	* 1,045,000.00	* 348,333.33
	Total	* 275,000.00	* 550,000.00	* 825,000.00	* 870,833.33	* 916,666.67	* 962,500.00	* 990,000.00	* 1,017,500.00	* 1,045,000.00	* 1,045,000.00	* 1,045,000.00	* 1,045,000.00
	Fornecedores	Valor	* 1.00	* 2.00	* 3.00	* 4.00	* 5.00	* 6.00	* 7.00	* 8.00	* 9.00	* 10.00	* 11.00	* 12.00
	1	* 420,000.00	* 210,000.00	* 210,000.00
	2	* 420,000.00	* 210,000.00	* 210,000.00
	3	* 420,000.00	* 210,000.00	* 210,000.00
	4	* 490,000.00	* 245,000.00	* 245,000.00
	5	* 490,000.00	* 245,000.00	* 245,000.00
	6	* 490,000.00	* 245,000.00	* 245,000.00
	7	* 532,000.00	* 266,000.00	* 266,000.00
	8	* 532,000.00	* 266,000.00	* 266,000.00
	9	* 532,000.00	* 266,000.00	* 266,000.00
	10	* 532,000.00	* 266,000.00	* 266,000.00
	11	* 532,000.00	* 266,000.00	* 266,000.00
	12	* 532,000.00	* 266,000.00
	Total	* 210,000.00	* 420,000.00	* 420,000.00	* 455,000.00	* 490,000.00	* 490,000.00	* 511,000.00	* 532,000.00	* 532,000.00	* 532,000.00	* 532,000.00	* 532,000.00
	FLUXO DE CAIXA	1	2	3	4	5	6	7	8	9	10	11	12
	Saldo Inicial	0.0	* 476,200.00	* 175,578.50	* 149,957.00	* 135,168.83	* 89,672.75	* 90,010.00	* 96,847.25	* 85,259.75	* 101,172.25	* 117,084.75	* 132,997.25
	Entradas com vendas	* 275,000.00	* 550,000.00	* 825,000.00	* 870,833.33	* 916,666.67	* 962,500.00	* 990,000.00	* 1,017,500.00	* 1,045,000.00	* 1,045,000.00	* 1,045,000.00	* 1,045,000.00
	Capital Integralizado	* 480,000.00
	Saldo em Caixa	* 755,000.00	* 1,026,200.00	* 1,000,578.50	* 1,020,790.33	* 1,051,835.50	* 1,052,172.75	* 1,080,010.00	* 1,114,347.25	* 1,130,259.75	* 1,146,172.25	* 1,162,084.75	* 1,177,997.25
	Fornecedores - CPV	* 210,000.00	* 420,000.00	* 420,000.00	* 455,000.00	* 490,000.00	* 490,000.00	* 511,000.00	* 532,000.00	* 532,000.00	* 532,000.00	* 532,000.00	* 532,000.00
	Água - luz - telefone	* 12,900.00	* 12,900.00	* 12,900.00	* 12,900.00	* 12,900.00	* 12,900.00	* 12,900.00	* 12,900.00	* 12,900.00	* 12,900.00	* 12,900.00
	Prolabore	* 16,000.00	* 16,000.00	* 16,000.00	* 16,000.00	* 16,000.00	* 16,000.00	* 16,000.00	* 16,000.00	* 16,000.00	* 16,000.00	* 16,000.00
	Salário + encargos	* 131,350.00	* 131,350.00	* 131,350.00	* 131,350.00	* 131,350.00	* 131,350.00	* 131,350.00	* 131,350.00	* 131,350.00	* 131,350.00	* 131,350.00
	Transporte	* 21,800.00	* 21,800.00	* 21,800.00	* 21,800.00	* 21,800.00	* 21,800.00	* 21,800.00	* 21,800.00	* 21,800.00	* 21,800.00	* 21,800.00	* 21,800.00
	Marketing	* 9,000.00	* 9,000.00	* 9,000.00	* 9,000.00	* 9,000.00	* 9,000.00	* 9,000.00	* 9,000.00	* 9,000.00	* 9,000.00	* 9,000.00	* 9,000.00
	IRPJ	* 943.13	* 943.13	* 943.13	* 6,066.56	* 6,066.56	* 6,066.56	* 9,140.63	* 9,140.63	* 9,140.63	* 9,140.63	* 9,140.63
	CSLL	* 565.88	* 565.88	* 565.88	* 3,639.94	* 3,639.94	* 3,639.94	* 5,484.38	* 5,484.38	* 5,484.38	* 5,484.38	* 5,484.38
	Comissão	* 24,750.00	* 24,750.00	* 24,750.00	* 28,875.00	* 28,875.00	* 28,875.00	* 31,350.00	* 31,350.00	* 31,350.00	* 31,350.00	* 31,350.00
	ICMS	* 99,000.00	* 99,000.00	* 99,000.00	* 115,500.00	* 115,500.00	* 115,500.00	* 125,400.00	* 125,400.00	* 125,400.00	* 125,400.00	* 125,400.00
	PIS	* 13,612.50	* 13,612.50	* 13,612.50	* 15,881.25	* 15,881.25	* 15,881.25	* 17,242.50	* 17,242.50	* 17,242.50	* 17,242.50	* 17,242.50
	COFINS	* 62,700.00	* 62,700.00	* 62,700.00	* 73,150.00	* 73,150.00	* 73,150.00	* 79,420.00	* 79,420.00	* 79,420.00	* 79,420.00	* 79,420.00
	Aquisição de Maquinas e Equipamentos	* 38,000.00	* 38,000.00	* 38,000.00	* 38,000.00	* 38,000.00	* 38,000.00	* 38,000.00	* 38,000.00	* 38,000.00	* 38,000.00	* 38,000.00	* 38,000.00
	Total de Saídas	* 278,800.00	* 850,621.50	* 850,621.50	* 885,621.50	* 962,162.75	* 962,162.75	* 983,162.75	* 1,029,087.50	* 1,029,087.50	* 1,029,087.50	* 1,029,087.50	* 1,029,087.50
Fluxo de Caixa Livre	-3,800.00	-300,621.50	-25,621.50	-14,788.17	-45,496.08	* 337.25	* 6,837.25	-11,587.50	* 15,912.50	* 15,912.50	* 15,912.50	* 15,912.50
	Saldo Final Acumul.	* 476,200.00	* 175,578.50	* 149,957.00	* 135,168.83	* 89,672.75	* 90,010.00	* 96,847.25	* 85,259.75	* 101,172.25	* 117,084.75	* 132,997.25	* 148,909.75
	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
	Previsão de Vendas (unidades)	* 4,500	* 5,250	* 5,700
	Preço unitário – R$	* 550.00	* 550.00	* 550.00
	= Total de vendas – R$ (Receita Bruta)	* 2,475,000.00	* 2,887,500.00	* 3,135,000.00
	Impostos	21.25%	* 525,937.50	* 613,593.75	* 666,187.50
	Receita Líquida	* 1,949,062.50	* 2,273,906.25	* 2,468,812.50
	ORÇAMENTO DE PRODUÇÃO
	1º Trimestre	2º Trimestre	3º Trimestre
	Previsão de Vendas (unidades)	* 4,500	* 5,250	* 5,700
	(-) Estoque Inicial	0.0	* 2,250	* 2,625
	(+) Estoque Final	45	* 2,250	* 2,625	* 2,850
	Total Prev. Necessária	* 6,750	* 7,875	* 8,550
	Previsão de Produção	* 6,750	* 5,625	* 5,925
	3° Passo - Indicadores Financeiros (MERCADO DE CAPITAIS)
	LPA	* 192.21
	Payout	* 0.35
	Dividendos	* 134,547.79
	Dividendos por ação	* 67.27
	Dividendo yield	* 3.31
	Índice P/L	* 0.11
	Passo 4 - Neste espaço deverá ser redigito o Relatório da Análise de Viabilidade de Investimento
	RELATÓRIO DE ANÁLISE DE VIABILIDADE DE PROJETO
	A/C
	Investimetnos
	Segundo nossa análise, com esses indicadores mais o lucro liquido da empresa ao ano, se faz necessário o investimento global de R$ 946, 000.00, pois segundo o demonstrativo de resultados, no inicio das atividades a empresa demonstrou instabilidade por falta de capital inicia, mas foi crescendo de acordo com as projeções para os meses seguintes. Com esse investimento, além de promover à empresa á captação nos lucros, cria uma situação de conforto no mercado e valorizam as ações na bolsa de valores, o que precisa é de um planejamento minucioso, ousado e de qualidade, onde o administrador financeiro deve mostrar muita competência no mercado, pois planejamento bem estruturado faz com que um investimento não seja arriscado e traz certo conforto para os investidores.
Relatório Análise Viabilidade
	Passo 4 - Neste espaço deverá ser redigito o Relatório da Análise de Viabilidade de Investimento
	RELATÓRIO DE ANÁLISE DE VIABILIDADE DE PROJETO
	A/C
	Investimetnos
	Segundo nossa análise.....................................................................