Planilha Fluxo de caixa e DRE

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	550.00	550.00	550.00	550.00	550.00	550.00	550.00	550.00	550.00	550.00	550.00	550.00	6,600.00
	Quantidade	1500	1500	1500	1750	1750	1750	1900	1900	1900	1900	1900	1900	21150
	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	183,600.00	1,045,000.00	10,771,100.00
	ICMS	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	22,032.00	125,400.00	1,193,532.00
	PIS	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	3,029.40	17,242.50	164,110.65
	COFINS	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	13,953.60	79,420.00	755,903.60
	Comissão	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	5,508.00	31,350.00	298,383.00
	Receita Líquida	825,000.00	624,937.50	624,937.50	729,093.75	729,093.75	729,093.75	791,587.50	791,587.50	791,587.50	791,587.50	139,077.00	791,587.50	8,359,170.75
	CPV	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	405,000.00	204,937.50	204,937.50	239,093.75	239,093.75	239,093.75	259,587.50	259,587.50	259,587.50	259,587.50	-392,923.00	259,587.50	2,437,170.75
	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	141,900.00
	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	176,000.00
	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	1,444,850.00
	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	45,600.00	45,600.00	45,600.00	45,600.00	45,600.00	45,600.00	45,600.00	45,600.00	45,600.00	45,600.00	45,600.00	45,600.00	547,200.00
	Lucro Operacional	328,600.00	-31,712.50	-31,712.50	2,443.75	2,443.75	2,443.75	22,937.50	22,937.50	22,937.50	22,937.50	-629,573.00	22,937.50	-242,379.25
	IR	-4,756.88	-4,756.88	366.56	366.56	366.56	3,440.63	3,440.63	3,440.63	3,440.63	-94,435.95	3,440.63	-85,646.89
	CS	-2,854.13	-2,854.13	219.94	219.94	219.94	2,064.38	2,064.38	2,064.38	2,064.38	-56,661.57	2,064.38	-51,388.13
	Lucro Líquido	328,600.00	-24,101.50	-24,101.50	1,857.25	1,857.25	1,857.25	17,432.50	17,432.50	17,432.50	17,432.50	-478,475.48	17,432.50	-105,344.23
	Contas a Receber	Valor	1	2	3	4	5	6	7	8	9	10	11	12
	1	825,000.00	275000.00	275000.00	275000.00
	2	825,000.00	275000.00	275000.00	275000.00
	3	825,000.00	275000.00	275000.00	275000.00
	4	962,500.00	320833.33	320833.33	320833.33
	5	962,500.00	320833.33	320833.33	320833.33
	6	962,500.00	320833.33	320833.33	320833.33
	7	1,045,000.00	348333.33	348333.33	348333.33
	8	1,045,000.00	348333.33	348333.33	348333.33
	9	1,045,000.00	348333.33	348333.33	348333.33
	10	1,045,000.00	348333.33	348333.33	348333.33
	11	1,045,000.00	348333.33	348333.33
	12	1,045,000.00	348333.33
	Total	275000.00	550000.00	825000.00	870833.33	916666.67	962500.00	990000.00	1017500.00	1045000.00	1045000.00	1045000.00	1045000.00
	Fornecedores	Valor	1	2	3	4	5	6	7	8	9	10	11	12
	1	420,000.00	210000	210000
	2	420,000.00	210000	210000
	3	420,000.00	210000	210000
	4	490,000.00	245000	245000
	5	490,000.00	245000	245000
	6	490,000.00	245000	245000
	7	532,000.00	266000	266000
	8	532,000.00	266000	266000
	9	532,000.00	266000	266000
	10	532,000.00	266000	266000
	11	532,000.00	266000	266000
	12	532,000.00	266000
	Total	210000	420000	420000	455000	490000	490000	511000	532000	532000	532000	532000	532000
	1	2	3	4	5	6	7	8	9	10	11	12
	Saldo Inicial	0.0	* 205,700.00	* 168,622.00	* 171,544.00	* 175,826.00	* 175,011.04	* 180,596.08	* 189,596.08	* 186,269.44	* 198,012.76	* 209,756.08	* 221,499.40
	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	* 200,000.00
	Saldo em Caixa	* 475,000.00	* 755,700.00	* 993,622.00	* 1,042,377.33	* 1,092,492.67	* 1,137,511.04	* 1,170,596.08	* 1,207,096.08	* 1,231,269.44	* 1,243,012.76	* 1,254,756.08	* 1,266,499.40
	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	0.00	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	0.00	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	0.00	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	0.00	-4,756.88	-4,756.88	366.56	366.56	366.56	3,440.63	3,440.63	3,440.63	3,440.63	-94,435.95
	CSLL	0.00	-2,854.13	-2,854.13	219.94	219.94	219.94	2,064.38	2,064.38	2,064.38	2,064.38	-56,661.57
	Comissão	0.00	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	5,508.00
	ICMS	0.00	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	22,032.00
	PIS	0.00	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	3,029.40
	COFINS	0.00	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	13,953.60
	Total de Saídas	240,800.00	450,800.00	803,501.50	838,501.50	915,042.75	915,042.75	936,042.75	981,967.50	981,967.50	981,967.50	981,967.50	616,475.48
	Fluxo de Caixa Livre	34,200.00	99,200.00	21,498.50	32,331.83	1,623.92	47,457.25	53,957.25	35,532.50	63,032.50	63,032.50	63,032.50	428,524.52
	Saldo Final Acumul.	234,200.00	304,900.00	190,120.50	203,875.83	177,449.92	222,468.29	234,553.33	225,128.58	249,301.94	261,045.26	272,788.58	650,023.92
	ORÇAMENTO DE VENDAS 
	1º Trimestre	2º Trimestre	3º Trimestre
	Previsão de Vendas (unidades)	60,000	69,600	91,800
	Preço unitário – R$	550.00	550.00	550.00
	= Total de vendas – R$ (Receita Bruta)	33,000,000	38,280,000	50,490,000
	Impostos (27,25%)	8,992,500	10,431,300	13,758,525
	Receita Líquida	24,007,500	27,848,700	36,731,475
	ORÇAMENTO DE PRODUÇÃO
	1º Trimestre	2º Trimestre	3º 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	0	6,960	9,180
	Previsão de Produção	66,960	71,820	91,800