Aula 12 PAFernando

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Fluxo de Caixa
	Diogo de oliveira camargos 1586969385 6ºP
	Vendas	R$ mil	Prazo de Recebimento das vendas: 30, 60 e 90 dias
	Dec-17	* 25,000.00	Prazo de Pagamento das compras: 30 dias
	Jan-18	* 14,000.00
	Feb-18	* 11,000.00	Impostos sobre vendas	12.25%
	Mar-18	* 17,000.00	Custo dos Prod. Vendidos	63%
	Apr-18	* 15,000.00	Folha salarial	* 1,350.00
	May-18	* 18,000.00	Encargos	36.80%
	Jun-18	* 16,000.00	Despesas Operacionais	* 950.00
	Jul-18	* 19,000.00	Comissão sobre vendas (% da ROL)	2.50%
	Aug-18	* 17,000.00	Despesas Financeiras (% da ROL)	1.50%
	Sep-18	* 15,000.00	Impostos sobre lucro	34%
	Oct-18	* 21,000.00
	Nov-18	* 23,000.00	Sabe-se que: 
	Dec-18	* 27,000.00	Dissídio da categoria: competência abril/18, 
	com previsão de 4% de reajuste. Aumento de R$54,00
	DRE	Dec-17	Jan-18	Feb-18	Mar-18	Apr-18	May-18	Jun-18	Jul-18	Aug-18	Sep-18	Oct-18	Nov-18	Dec-18
	Receita Operac. Bruta	* 25,000	* 14,000	* 11,000	* 17,000	* 15,000	* 18,000	* 16,000	* 19,000	* 17,000	* 15,000	* 21,000	* 23,000	* 27,000
	(-) Impostos sobre vendas	-3,063	-1,715	-1,348	-2,083	-1,838	-2,205	-1,960	-2,328	-2,083	-1,838	-2,573	-2,818	-3,308
	Receita Operac. Líquida	* 21,938	* 12,285	* 9,653	* 14,918	* 13,163	* 15,795	* 14,040	* 16,673	* 14,918	* 13,163	* 18,428	* 20,183	* 23,693
	(-) Custo dos prod. Vend.	-13,821	-7,740	-6,081	-9,398	-8,292	-9,951	-8,845	-10,504	-9,398	-8,292	-11,609	-12,715	-14,926
	Lucro Operacional Bruto	* 8,117	* 4,545	* 3,571	* 5,519	* 4,870	* 5,844	* 5,195	* 6,169	* 5,519	* 4,870	* 6,818	* 7,468	* 8,766
	(-) Despesas Operacionais	-3,345	-3,104	-3,038	-3,170	-3,126	-3,192	-3,148	-3,214	-3,170	-3,126	-3,257	-3,301	-3,389
	Lucro antes Result. Financ.	* 4,772	* 1,442	* 533	* 2,350	* 1,744	* 2,652	* 2,047	* 2,955	* 2,350	* 1,744	* 3,561	* 4,166	* 5,377
	(+) Receitas Financeiras	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
	(-) Despesas Financeiras	-329	-184	-145	-224	-197	-237	-211	-250	-224	-197	-276	-303	-355
	Lucro antes IR/CS	* 4,443	* 1,257	* 389	* 2,126	* 1,547	* 2,416	* 1,836	* 2,705	* 2,126	* 1,547	* 3,284	* 3,863	* 5,022
	(-) IR/CS	-1,510	-427	-132	-723	-526	-821	-624	-920	-723	-526	-1,117	-1,314	-1,707
	Lucro Líquido	* 2,932	* 830	* 256	* 1,403	* 1,021	* 1,594	* 1,212	* 1,785	* 1,403	* 1,021	* 2,168	* 2,550	* 3,314
	Fluxo de Caixa	Dec-17	Jan-18	Feb-18	Mar-18	Apr-18	May-18	Jun-18	Jul-18	Aug-18	Sep-18	Oct-18	Nov-18	Dec-18
	Saldo Anterior	* 16,329	* 2,594	* 2,424	* 8,347	* 6,750	* 7,031	* 7,218	* 8,689	* 9,068	* 10,730	* 13,677	* 11,736
	(+) Entradas	0.0	* 8,333	* 13,000	* 16,667	* 14,000	* 14,333	* 16,667	* 16,333	* 17,667	* 17,333	* 17,000	* 17,667	* 19,667
	Recebimento Vendas	* 8,333	* 13,000	* 16,667	* 14,000	* 14,333	* 16,667	* 16,333	* 17,667	* 17,333	* 17,000	* 17,667	* 19,667
	Contratação Empréstimos	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
	Capital Social	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
	Recebimento Juros	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
	(-) Saídas	0.0	* 22,068	* 13,170	* 10,744	* 15,597	* 14,053	* 16,480	* 14,862	* 17,288	* 15,671	* 14,053	* 19,608	* 21,743
	Fornecedores	* 13,821	* 7,740	* 6,081	* 9,398	* 8,292	* 9,951	* 8,845	* 10,504	* 9,398	* 8,292	* 11,609	* 12,715
	Impostos	* 4,573	* 2,142	* 1,480	* 2,805	* 2,363	* 3,026	* 2,584	* 3,247	* 2,805	* 2,363	* 3,689	* 4,131
	Folha Salarial	* 1,350	* 1,350	* 1,350	* 1,350	* 1,404	* 1,404	* 1,404	* 1,404	* 1,404	* 1,404	* 2,106	* 2,106
	Encargos Sociais	* 497	* 497	* 497	* 497	* 517	* 517	* 517	* 517	* 517	* 517	* 517	* 1,033
	Amortiz. Empréstimos	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
	Pagamento Juros	* 329	* 184	* 145	* 224	* 197	* 237	* 211	* 250	* 224	* 197	* 276	* 303
	Despesas Operacionais	* 1,498	* 1,257	* 1,191	* 1,323	* 1,279	* 1,345	* 1,301	* 1,367	* 1,323	* 1,279	* 1,411	* 1,455
	(=) Saldo Final	* 16,329	* 2,594	* 2,424	* 8,347	* 6,750	* 7,031	* 7,218	* 8,689	* 9,068	* 10,730	* 13,677	* 11,736	* 9,660