Gabarito_A1_Mov_Arm_3004

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Plan1
	Questão 1 - R$ 300,00
	PEPS
	DATA	ENTRADA	SAÍDA	SALDO	VENDAS	* 155,000
	QNT	VL.UN	TOTAL	QNT	VL.UN	TOTAL	QNT	VL.UN	TOTAL	(-) CMV	* 126,000
	1-Jan	0.0	0.0	* 300	* 300	* 90,000	(=) RCM	* 29,000
	2-Jan	* 200	* 150	* 30,000	0.0	* 200	* 150	* 30,000	EST.FINAL	* 6,000
	5-Jan	0.0	* 300	* 300	* 90,000	* 150	* 150	* 22,500
	0.0	* 50	* 150	* 7,500	0.0
	9-Jan	0.0	* 50	* 150	* 7,500	* 100	* 150	* 15,000
	0.0	0.0	0.0
	15-Jan	* 100	* 120	* 12,000	0.0	* 100	* 150	* 15,000
	0.0	0.0	* 100	* 120	* 12,000
	25-Jan	0.0	* 100	* 150	* 15,000	* 50	* 120	* 6,000
	* 50	* 120	* 6,000
	SOMA	* 300	* 42,000	* 550	* 126,000	* 50	* 6,000
	UEPS
	DATA	ENTRADA	SAÍDA	SALDO	VENDAS	* 155,000
	QNT	VL.UN	TOTAL	QNT	VL.UN	TOTAL	QNT	VL.UN	TOTAL	(-) CMV	* 117,000
	1-Jan	0.0	0.0	* 300	* 300	* 90,000	(=) RCM	* 38,000
	2-Jan	* 200	* 150	* 30,000	0.0	* 200	* 150	* 30,000	EST.FINAL	* 15,000
	5-Jan	0.0	* 200	* 150	* 30,000	* 150	* 300	* 45,000
	0.0	* 150	* 300	* 45,000	0.0
	9-Jan	0.0	* 50	* 300	* 15,000	* 100	* 300	* 30,000
	0.0	0.0	0.0
	15-Jan	* 100	* 120	* 12,000	0.0	* 100	* 300	* 30,000
	0.0	0.0	* 100	* 120	* 12,000
	25-Jan	0.0	* 100	* 120	* 12,000	* 50	* 300	* 15,000
	* 50	* 300	* 15,000
	SOMA	* 300	* 42,000	* 550	* 117,000	* 50	* 15,000
	Média Ponderada
	DATA	ENTRADA	SAÍDA	SALDO
	QNT	VL.UN	TOTAL	QNT	VL.UN	TOTAL	QNT	VL.UN	TOTAL	VENDAS	* 155,000
	1-Jan	0.0	0.0	* 300	* 300	* 90,000	(-) CMV	* 123,000
	2-Jan	* 200	* 150	* 30,000	0.0	500	* 240	* 120,000	(=) RCM	* 32,000
	5-Jan	0.0	* 350	* 240	* 84,000	* 150	* 240	* 36,000	EST.FINAL	* 9,000
	0.0	0.0
	9-Jan	0.0	* 50	* 240	* 12,000	* 100	* 240	* 24,000
	0.0	0.0	0.0
	15-Jan	* 100	* 120	* 12,000	0.0	* 200	* 180	* 36,000
	0.0	0.0	0.0
	25-Jan	0.0	* 150	* 180	* 27,000	* 50	* 180	* 9,000
	0.0
	SOMA	* 300	* 42,000	* 550	* 123,000	* 50	* 9,000
	Questão 2
	Dem 2012	* 5,000	Dem 2012	* 5,000
	Dem 2013	* 5,750	Dem 2013	* 6,000
	Arm	Transp	Arm	Transp
	CG-001	2%	5%	CG-001,	2%	5%
	ABC-001	2%	3%	ABC-001	2%	3%
	XYZ-001	1%	2%	XYZ-001	1%	2%
	Qnt Perda	Arm	Transp	Qnt Perda	Arm	Transp
	CG-001	* 115	* 288	CG-001	* 120	* 300
	ABC-001	* 115	* 173	ABC-001	* 120	* 180
	XYZ-001	* 58	* 115	XYZ-001	* 60	* 120
	$ Perda	Arm	Transp	$ Perda	Arm	Transp
	CG-001	R$ 460.00	R$ 1,150.00	CG-001	R$ 480.00	R$ 1,200.00
	ABC-001	R$ 460.00	R$ 690.00	ABC-001	R$ 480.00	R$ 720.00
	XYZ-001	R$ 230.00	R$ 460.00	XYZ-001	R$ 240.00	R$ 480.00
	$ Emb.	$ Emb.
	CG-001	R$ 5,750.00	CG-001	R$ 6,000.00
	ABC-001	R$ 7,187.50	ABC-001	R$ 7,500.00
	XYZ-001	R$ 8,625.00	XYZ-001	R$ 9,000.00
	Custo Total	Custo Total
	CG-001	R$ 7,360.00	CG-001	R$ 7,680.00
	ABC-001	R$ 8,337.50	ABC-001	R$ 8,700.00
	XYZ-001	R$ 9,315.00	XYZ-001	R$ 9,720.00
	Questão 3
	(7+2+0)*4	36	(7+4+0)*4	44
	A empresa deveria investir em maquinário para fazer o transporte
	Fazer um rodizio entre os funcionários
	Contratar outro funcionário para que pudesse compartilhar a carga
	Questão 1 - R$ 200,00
	PEPS
	DATA	ENTRADA	SAÍDA	SALDO	VENDAS	* 155,000
	QNT	VL.UN	TOTAL	QNT	VL.UN	TOTAL	QNT	VL.UN	TOTAL	(-) CMV	* 96,000
	1-Jan	0.0	0.0	* 300	* 200	* 60,000	(=) RCM	* 59,000
	2-Jan	* 200	* 150	* 30,000	0.0	* 200	* 150	* 30,000	EST.FINAL	* 6,000
	5-Jan	0.0	* 300	* 200	* 60,000	* 150	* 150	* 22,500
	0.0	* 50	* 150	* 7,500	0.0
	9-Jan	0.0	* 50	* 150	* 7,500	* 100	* 150	* 15,000
	0.0	0.0	0.0
	15-Jan	* 100	* 120	* 12,000	0.0	* 100	* 150	* 15,000
	0.0	0.0	* 100	* 120	* 12,000
	25-Jan	0.0	* 100	* 150	* 15,000	* 50	* 120	* 6,000
	* 50	* 120	* 6,000
	SOMA	* 300	* 42,000	* 550	* 96,000	* 50	* 6,000
	UEPS
	DATA	ENTRADA	SAÍDA	SALDO	VENDAS	* 155,000
	QNT	VL.UN	TOTAL	QNT	VL.UN	TOTAL	QNT	VL.UN	TOTAL	(-) CMV	* 92,000
	1-Jan	0.0	0.0	* 300	* 200	* 60,000	(=) RCM	* 63,000
	2-Jan	* 200	* 150	* 30,000	0.0	* 200	* 150	* 30,000	EST.FINAL	* 10,000
	5-Jan	0.0	* 200	* 150	* 30,000	* 150	* 200	* 30,000
	0.0	* 150	* 200	* 30,000	0.0
	9-Jan	0.0	* 50	* 200	* 10,000	* 100	* 200	* 20,000
	0.0	0.0	0.0
	15-Jan	* 100	* 120	* 12,000	0.0	* 100	* 200	* 20,000
	0.0	0.0	* 100	* 120	* 12,000
	25-Jan	0.0	* 100	* 120	* 12,000	* 50	* 200	* 10,000
	* 50	* 200	* 10,000
	SOMA	* 300	* 42,000	* 550	* 92,000	* 50	* 10,000
	Média Ponderada
	DATA	ENTRADA	SAÍDA	SALDO
	QNT	VL.UN	TOTAL	QNT	VL.UN	TOTAL	QNT	VL.UN	TOTAL	VENDAS	* 155,000
	1-Jan	0.0	0.0	* 300	* 200	* 60,000	(-) CMV	* 94,500
	2-Jan	* 200	* 150	* 30,000	0.0	500	* 180	* 90,000	(=) RCM	* 60,500
	5-Jan	0.0	* 350	* 180	* 63,000	* 150	* 180	* 27,000	EST.FINAL	* 7,500
	0.0	0.0
	9-Jan	0.0	* 50	* 180	* 9,000	* 100	* 180	* 18,000
	0.0	0.0	0.0
	15-Jan	* 100	* 120	* 12,000	0.0	* 200	* 150	* 30,000
	0.0	0.0	0.0
	25-Jan	0.0	* 150	* 150	* 22,500	* 50	* 150	* 7,500
	0.0
	SOMA	* 300	* 42,000	* 550	* 94,500	* 50	* 7,500
Plan2
Plan3