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Esta é uma pré-visualização de arquivo. Entre para ver o arquivo original
planilha para atividade individ 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 * 6.00 * 6.00 * 6.00 * 6.00 * 6.00 * 6.00 * 6.00 * 6.00 * 6.00 * 6.00 * 6.00 * 6.00 * 72.00 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 * 120,000.00 * 120,000.00 * 120,000.00 * 139,200.00 * 139,200.00 * 139,200.00 * 183,600.00 * 183,600.00 * 183,600.00 * 183,600.00 * 183,600.00 * 183,600.00 * 1,879,200.00 ICMS * 21,600.00 * 21,600.00 * 21,600.00 * 25,056.00 * 25,056.00 * 25,056.00 * 33,048.00 * 33,048.00 * 33,048.00 * 33,048.00 * 33,048.00 * 33,048.00 * 338,256.00 PIS * 1,980.00 * 1,980.00 * 1,980.00 * 2,296.80 * 2,296.80 * 2,296.80 * 3,029.40 * 3,029.40 * 3,029.40 * 3,029.40 * 3,029.40 * 3,029.40 * 31,006.80 COFINS * 9,120.00 * 9,120.00 * 9,120.00 * 10,579.20 * 10,579.20 * 10,579.20 * 13,953.60 * 13,953.60 * 13,953.60 * 13,953.60 * 13,953.60 * 13,953.60 * 142,819.20 Comissão * 2,400.00 * 2,400.00 * 2,400.00 * 2,784.00 * 2,784.00 * 2,784.00 * 3,672.00 * 3,672.00 * 3,672.00 * 3,672.00 * 3,672.00 * 3,672.00 * 37,584.00 Receita Líquida * 84,900.00 * 84,900.00 * 84,900.00 * 98,484.00 * 98,484.00 * 98,484.00 * 129,897.00 * 129,897.00 * 129,897.00 * 129,897.00 * 129,897.00 * 129,897.00 * 1,329,534.00 CPV * 63,000.00 * 63,000.00 * 63,000.00 * 73,080.00 * 73,080.00 * 73,080.00 * 96,390.00 * 96,390.00 * 96,390.00 * 96,390.00 * 96,390.00 * 96,390.00 * 986,580.00 Lucro Bruto * 21,900.00 * 21,900.00 * 21,900.00 * 25,404.00 * 25,404.00 * 25,404.00 * 33,507.00 * 33,507.00 * 33,507.00 * 33,507.00 * 33,507.00 * 33,507.00 * 342,954.00 água - luz - telefone * 2,100.00 * 2,100.00 * 2,100.00 * 2,100.00 * 2,100.00 * 2,100.00 * 2,100.00 * 2,100.00 * 2,100.00 * 2,100.00 * 2,100.00 * 2,100.00 25200 prolabore * 5,500.00 * 5,500.00 * 5,500.00 * 5,500.00 * 5,500.00 * 5,500.00 * 5,500.00 * 5,500.00 * 5,500.00 * 5,500.00 * 5,500.00 * 5,500.00 66000 salário + encargos * 8,350.00 * 8,350.00 * 8,350.00 * 8,350.00 * 8,350.00 * 8,350.00 * 8,350.00 * 8,350.00 * 8,350.00 * 8,350.00 * 8,350.00 * 8,350.00 100200 transporte * 1,800.00 * 1,800.00 * 1,800.00 * 1,800.00 * 1,800.00 * 1,800.00 * 1,800.00 * 1,800.00 * 1,800.00 * 1,800.00 * 1,800.00 * 1,800.00 21600 marketing * 1,000.00 * 1,000.00 * 1,000.00 * 1,000.00 * 1,000.00 * 1,000.00 * 1,000.00 * 1,000.00 * 1,000.00 * 1,000.00 * 1,000.00 * 1,000.00 12000 depreciação * 2,200.00 * 2,200.00 * 2,200.00 * 2,200.00 * 2,200.00 * 2,200.00 * 2,200.00 * 2,200.00 * 2,200.00 * 2,200.00 * 2,200.00 * 2,200.00 26400 Lucro Operacional * 950.00 * 950.00 * 950.00 * 4,454.00 * 4,454.00 * 4,454.00 * 12,557.00 * 12,557.00 * 12,557.00 * 12,557.00 * 12,557.00 * 12,557.00 * 91,554.00 IR * 142.50 * 142.50 * 142.50 * 668.10 * 668.10 * 668.10 * 1,883.55 * 1,883.55 * 1,883.55 * 1,883.55 * 1,883.55 * 1,883.55 * 13,733.10 CS * 85.50 * 85.50 * 85.50 * 400.86 * 400.86 * 400.86 * 1,130.13 * 1,130.13 * 1,130.13 * 1,130.13 * 1,130.13 * 1,130.13 * 8,239.86 Lucro Líquido * 722.00 * 722.00 * 722.00 * 3,385.04 * 3,385.04 * 3,385.04 * 9,543.32 * 9,543.32 * 9,543.32 * 9,543.32 * 9,543.32 * 9,543.32 * 69,581.04 Contas a Receber Valor 1 2 3 4 5 6 7 8 9 10 11 12 1 * 120,000.00 * 40,000.00 * 40,000.00 * 40,000.00 2 * 120,000.00 * 40,000.00 * 40,000.00 * 40,000.00 3 * 120,000.00 * 40,000.00 * 40,000.00 * 40,000.00 4 * 139,200.00 * 46,400.00 * 46,400.00 * 46,400.00 5 * 139,200.00 * 46,400.00 * 46,400.00 * 46,400.00 6 * 139,200.00 * 46,400.00 * 46,400.00 * 46,400.00 7 * 183,600.00 * 61,200.00 * 61,200.00 * 61,200.00 8 * 183,600.00 * 61,200.00 * 61,200.00 * 61,200.00 9 * 183,600.00 * 61,200.00 * 61,200.00 * 61,200.00 10 * 183,600.00 * 61,200.00 * 61,200.00 * 61,200.00 11 * 183,600.00 * 61,200.00 * 61,200.00 12 * 183,600.00 * 61,200.00 Total * 40,000.00 * 80,000.00 * 120,000.00 * 126,400.00 * 132,800.00 * 139,200.00 * 154,000.00 * 168,800.00 * 183,600.00 * 183,600.00 * 183,600.00 * 183,600.00 Fornecedores Valor 1 2 3 4 5 6 7 8 9 10 11 12 1 * 63,000.00 * 31,500.00 * 31,500.00 2 * 63,000.00 * 31,500.00 * 31,500.00 3 * 63,000.00 * 31,500.00 * 31,500.00 4 * 73,080.00 * 36,540.00 * 36,540.00 5 * 73,080.00 * 36,540.00 * 36,540.00 6 * 73,080.00 * 36,540.00 * 36,540.00 7 * 96,390.00 * 48,195.00 * 48,195.00 8 * 96,390.00 * 48,195.00 * 48,195.00 9 * 96,390.00 * 48,195.00 * 48,195.00 10 * 96,390.00 * 48,195.00 * 48,195.00 11 * 96,390.00 * 48,195.00 * 48,195.00 12 * 96,390.00 * 48,195.00 Total * 31,500.00 * 63,000.00 * 63,000.00 * 68,040.00 * 73,080.00 * 73,080.00 * 84,735.00 * 96,390.00 * 96,390.00 * 96,390.00 * 96,390.00 * 96,390.00 1 2 3 4 5 6 7 8 9 10 11 12 Saldo Inicial 0.0 * 205,700.00 * 219,900.00 * 222,822.00 * 227,104.00 * 226,289.04 * 23,187,408.00 * 2,319,613,804.00 * 2,319,610,747.32 * 2,319,622,490.64 * 2,319,634,233.96 * 2,319,645,977.28 Entradas com vendas * 40,000.00 * 80,000.00 * 120,000.00 * 126,400.00 * 132,800.00 * 139,200.00 * 154,000.00 * 168,800.00 * 183,600.00 * 183,600.00 * 183,600.00 * 183,600.00 Capital Integralizado * 200,000.00 Saldo em Caixa * 240,000.00 * 285,700.00 * 339,900.00 * 349,222.00 * 359,904.00 * 365,489.04 * 23,341,408.00 * 2,319,782,604.00 * 2,319,794,347.32 * 2,319,806,090.64 * 2,319,817,833.96 * 2,319,829,577.28 Fornecedores - CPV * 31,500.00 * 63,000.00 * 63,000.00 * 68,040.00 * 73,080.00 * 73,080.00 * 84,735.00 * 96,390.00 * 96,390.00 * 96,390.00 * 96,390.00 * 96,390.00 água - luz - telefone * 2,100.00 * 2,100.00 * 2,100.00 * 2,100.00 * 2,100.00 * 2,100.00 * 2,100.00 * 2,100.00 * 2,100.00 * 2,100.00 * 2,100.00 prolabore * 5,500.00 * 5,500.00 * 5,500.00 * 5,500.00 * 5,500.00 * 5,500.00 * 5,500.00 * 5,500.00 * 5,500.00 * 5,500.00 * 5,500.00 salário + encargos * 8,350.00 * 8,350.00 * 8,350.00 * 8,350.00 * 8,350.00 * 8,350.00 * 8,350.00 * 8,350.00 * 8,350.00 * 8,350.00 * 8,350.00 transporte * 1,800.00 * 1,800.00 * 1,800.00 * 1,800.00 * 1,800.00 * 1,800.00 * 1,800.00 * 1,800.00 * 1,800.00 * 1,800.00 * 1,800.00 * 1,800.00 marketing * 1,000.00 * 1,000.00 * 1,000.00 * 1,000.00 * 1,000.00 * 1,000.00 * 1,000.00 * 1,000.00 * 1,000.00 * 1,000.00 * 1,000.00 * 1,000.00 IRPJ * 142.50 * 142.50 * 142.50 * 668.10 * 668.10 * 668.10 * 1,883.55 * 1,883.55 * 1,883.55 * 1,883.55 * 1,883.55 CSLL * 85.50 * 85.50 * 85.50 * 400.86 * 400.86 * 400.86 * 1,130.13 * 1,130.13 * 1,130.13 * 1,130.13 * 1,130.13 Comissão * 2,400.00 * 2,400.00 * 2,400.00 * 2,784.00 * 2,784.00 * 2,784.00 * 3,672.00 * 3,672.00 * 3,672.00 * 3,672.00 * 3,672.00 ICMS * 21,600.00 * 21,600.00 * 21,600.00 * 25,056.00 * 25,056.00 * 25,056.00 * 33,048.00 * 33,048.00 * 33,048.00 * 33,048.00 * 33,048.00 PIS * 1,980.00 * 1,980.00 * 1,980.00 * 2,296.80 * 2,296.80 * 2,296.80 * 3,029.40 * 3,029.40 * 3,029.40 * 3,029.40 * 3,029.40 COFINS * 9,120.00 * 9,120.00 * 9,120.00 * 10,579.20 * 10,579.20 * 10,579.20 * 13,953.60 * 13,953.60 * 13,953.60 * 13,953.60 * 13,953.60 Total de Saídas * 34,300.00 * 117,078.00 * 117,078.00 * 122,118.00 * 133,614.96 * 133,614.96 * 145,269.96 * 171,856.68 * 171,856.68 * 171,856.68 * 171,856.68 * 171,856.68 Fluxo de Caixa Livre * 5,700.00 * (37,078.00) * 2,922.00 * 4,282.00 * (814.96) * 5,585.04 * 8,730.04 * (3,056.68) * 11,743.32 * 11,743.32 * 11,743.32 * 11,743.32 Saldo Final Acumul. * 205,700.00 * 168,622.00 * 222,822.00 * 227,104.00 * 226,289.04 * 231,874.08 * 23,196,138.04 * 2,319,610,747.32 * 2,319,622,490.64 * 2,319,634,233.96 * 2,319,645,977.28 * 2,319,657,720.60 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 91,800 Preço unitário – R$ * 6.00 * 6.00 * 6.00 * 6.00 = Total de vendas – R$ (Receita Bruta) * 360,000.00 * 417,600.00 * 550,800.00 * 550,800.00 Impostos (27,25%) * 98,100.00 * 113,796.00 * 150,093.00 * 150,093.00 Receita Líquida * 261,900.00 * 303,804.00 * 400,707.00 * 400,707.00 Orçamento de Produção 1º Trimestre 2º Trimestre 3º Trimestre 4º Trimestre Previsão de Vendas (unidades) 60,000 69,600 91,800 91,800 (+) Estoque Final 6,960 9,180 9,180 45,900 Total Prev. Necessária 66,960 78,780 100,980 137,700 (-) Estoque Inicial 6,000 6,960 9,180 9,180 Previsão de Produção 60,960 71,820 91,800 91,800 MERCADO DE CAPITAIS LPA * 46.39 Payout * 0.35 Dividendos * 24,353.36 Dividendos por ação * 16.24 Dividendo yield * 0.73 P/L * 0.48
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