Cold Kiss Planejamento Operacional Alunos

Esta é uma pré-visualização de arquivo. Entre para ver o arquivo original

Vendas
	Mês 1	Mês 2	Mês 3	Mês 4	Mês 5	Mês 6	Mês 7	Mês 8	Mês 9	Mês 10	Mês 11	Mês 12
	Qtde vendida	22,000.0	22,000.0	18,000.0	15,000.0	8,000.0	5,000.0	5,000.0	5,000.0	8,000.0	15,000.0	18,000.0	22,000.0
	Preço	20.0	20.0	20.0	20.0	20.0	20.0	20.0	20.0	20.0	20.0	20.0	20.0
	Venda Bruta	440,000.0	440,000.0	360,000.0	300,000.0	160,000.0	100,000.0	100,000.0	100,000.0	160,000.0	300,000.0	360,000.0	440,000.0	DRE
	(-) ICMS	18.0%	79,200.0	79,200.0	64,800.0	54,000.0	28,800.0	18,000.0	18,000.0	18,000.0	28,800.0	54,000.0	64,800.0	79,200.0	DRE e CX
	(-) IPI	7.0%	30,800.0	30,800.0	25,200.0	21,000.0	11,200.0	7,000.0	7,000.0	7,000.0	11,200.0	21,000.0	25,200.0	30,800.0	DRE e CX
	(-) PIS e Cofins	9.25%	40,700.0	40,700.0	33,300.0	27,750.0	14,800.0	9,250.0	9,250.0	9,250.0	14,800.0	27,750.0	33,300.0	40,700.0	DRE e CX
	(=) Vendas Líquidas	289,300.0	289,300.0	236,700.0	197,250.0	105,200.0	65,750.0	65,750.0	65,750.0	105,200.0	197,250.0	236,700.0	289,300.0	DRE
	Venda Bruta	440,000.0	440,000.0	360,000.0	300,000.0	160,000.0	100,000.0	100,000.0	100,000.0	160,000.0	300,000.0	360,000.0	440,000.0
	a vista	75.0%	330,000.0	330,000.0	270,000.0	225,000.0	120,000.0	75,000.0	75,000.0	75,000.0	120,000.0	225,000.0	270,000.0	330,000.0
	a prazo (em 30 dias)	25.0%	110,000.0	110,000.0	90,000.0	75,000.0	40,000.0	25,000.0	25,000.0	25,000.0	40,000.0	75,000.0	90,000.0	110,000.0	BAL
	Recebimento
	Vendas a Vista (t)	330,000.0	330,000.0	270,000.0	225,000.0	120,000.0	75,000.0	75,000.0	75,000.0	120,000.0	225,000.0	270,000.0	330,000.0
	(+) Recebível (t-1)	100,000.0	110,000.0	110,000.0	90,000.0	75,000.0	40,000.0	25,000.0	25,000.0	25,000.0	40,000.0	75,000.0	90,000.0
	(-) Perda	-2,000.0	-2,200.0	-2,200.0	-1,800.0	-1,500.0	-800.0	-500.0	-500.0	-500.0	-800.0	-1,500.0	-1,800.0
	(=) Total	428,000.0	437,800.0	377,800.0	313,200.0	193,500.0	114,200.0	99,500.0	99,500.0	144,500.0	264,200.0	343,500.0	418,200.0	CX
	Provisão para Perdas	2.0%	2,200.0	2,200.0	1,800.0	1,500.0	800.0	500.0	500.0	500.0	800.0	1,500.0	1,800.0	2,200.0	BAL e DRE
Produção
	Mês 1	Mês 2	Mês 3	Mês 4	Mês 5	Mês 6	Mês 7	Mês 8	Mês 9	Mês 10	Mês 11	Mês 12	Mês 13
	Qtde vendida	22,000.0	22,000.0	18,000.0	15,000.0	8,000.0	5,000.0	5,000.0	5,000.0	8,000.0	15,000.0	18,000.0	22,000.0	25,000.0
	(-) Est Ini Prod Acabado	2,200.0	2,200.0	1,800.0	1,500.0	800.0	500.0	500.0	500.0	800.0	1,500.0	1,800.0	2,200.0	2,500.0
	(+) Est Fin Prod Acabado	10.0%	2,200.0	1,800.0	1,500.0	800.0	500.0	500.0	500.0	800.0	1,500.0	1,800.0	2,200.0	2,500.0
	(=) Necessidade Produção	22,000.0	21,600.0	17,700.0	14,300.0	7,700.0	5,000.0	5,000.0	5,300.0	8,700.0	15,300.0	18,400.0	22,300.0
Compras
	Mês 1	Mês 2	Mês 3	Mês 4	Mês 5	Mês 6	Mês 7	Mês 8	Mês 9	Mês 10	Mês 11	Mês 12
	Necessidade Produção	22,000.0	21,600.0	17,700.0	14,300.0	7,700.0	5,000.0	5,000.0	5,300.0	8,700.0	15,300.0	18,400.0	22,300.0
	para estoque	2,200.0	1,800.0	1,500.0	800.0	500.0	500.0	500.0	800.0	1,500.0	1,800.0	2,200.0	2,500.0
	para venda	19,800.0	19,800.0	16,200.0	13,500.0	7,200.0	4,500.0	4,500.0	4,500.0	7,200.0	13,500.0	16,200.0	19,800.0
	Kg Açucar por Unidade	5.00	110,000.0	108,000.0	88,500.0	71,500.0	38,500.0	25,000.0	25,000.0	26,500.0	43,500.0	76,500.0	92,000.0	111,500.0
	(+) Custo Kg Açucar	0.08	8,800.0	8,640.0	7,080.0	5,720.0	3,080.0	2,000.0	2,000.0	2,120.0	3,480.0	6,120.0	7,360.0	8,920.0
	Kg Frutas por Unidade	5.00	110,000.0	108,000.0	88,500.0	71,500.0	38,500.0	25,000.0	25,000.0	26,500.0	43,500.0	76,500.0	92,000.0	111,500.0
	(+) Custo Kg Fruta	0.13	14,300.0	14,040.0	11,505.0	9,295.0	5,005.0	3,250.0	3,250.0	3,445.0	5,655.0	9,945.0	11,960.0	14,495.0
	(=) MP Bruto Produção	23,100.0	22,680.0	18,585.0	15,015.0	8,085.0	5,250.0	5,250.0	5,565.0	9,135.0	16,065.0	19,320.0	23,415.0
	(-) Imposto s/ Venda	25.0%	5,775.0	5,670.0	4,646.3	3,753.8	2,021.3	1,312.5	1,312.5	1,391.3	2,283.8	4,016.3	4,830.0	5,853.8
	(=) MP Líquido Produção	17,325.0	17,010.0	13,938.8	11,261.3	6,063.8	3,937.5	3,937.5	4,173.8	6,851.3	12,048.8	14,490.0	17,561.3
	Compras
	a vista	50.0%	11,550.0	11,340.0	9,292.5	7,507.5	4,042.5	2,625.0	2,625.0	2,782.5	4,567.5	8,032.5	9,660.0	11,707.5
	a prazo (em 30 dias)	50.0%	11,550.0	11,340.0	9,292.5	7,507.5	4,042.5	2,625.0	2,625.0	2,782.5	4,567.5	8,032.5	9,660.0	11,707.5	BAL
	Desembolso Compras
	Compra a vista (t)	11,550.0	11,340.0	9,292.5	7,507.5	4,042.5	2,625.0	2,625.0	2,782.5	4,567.5	8,032.5	9,660.0	11,707.5
	(+) Ctas Pg (t-1)	10,385.7	11,550.0	11,340.0	9,292.5	7,507.5	4,042.5	2,625.0	2,625.0	2,782.5	4,567.5	8,032.5	9,660.0
	(=) Total	21,935.7	22,890.0	20,632.5	16,800.0	11,550.0	6,667.5	5,250.0	5,407.5	7,350.0	12,600.0	17,692.5	21,367.5	CX
	Custo Unitário Bruto	1.0500	1.0500	1.0500	1.0500	1.0500	1.0500	1.0500	1.0500	1.0500	1.0500	1.0500	1.0500
	Custo Unitário Líquido	0.7875	0.7875	0.7875	0.7875	0.7875	0.7875	0.7875	0.7875	0.7875	0.7875	0.7875	0.7875
	Checagem	-	-	-	-	-	-	-	-	-	-	-	-
	Produção para Estoque	2,200.0	1,800.0	1,500.0	800.0	500.0	500.0	500.0	800.0	1,500.0	1,800.0	2,200.0	2,500.0
	Custo MP Estoque - Bruto	2,310.0	1,890.0	1,575.0	840.0	525.0	525.0	525.0	840.0	1,575.0	1,890.0	2,310.0	2,625.0
	Custo MP Estoque - Líquido	1,732.5	1,417.5	1,181.3	630.0	393.8	393.8	393.8	630.0	1,181.3	1,417.5	1,732.5	1,968.8	Est1
	Imposto a Compensar	577.5	472.5	393.8	210.0	131.3	131.3	131.3	210.0	393.8	472.5	577.5	656.3	CX
	Produção para Venda	19,800.0	19,800.0	16,200.0	13,500.0	7,200.0	4,500.0	4,500.0	4,500.0	7,200.0	13,500.0	16,200.0	19,800.0
	Custo MP Venda - Bruto	20,790.0	20,790.0	17,010.0	14,175.0	7,560.0	4,725.0	4,725.0	4,725.0	7,560.0	14,175.0	17,010.0	20,790.0
	Custo MP Venda - Líquido	15,592.5	15,592.5	12,757.5	10,631.3	5,670.0	3,543.8	3,543.8	3,543.8	5,670.0	10,631.3	12,757.5	15,592.5	CPV1
	Imposto a Compensar	5,197.5	5,197.5	4,252.5	3,543.8	1,890.0	1,181.3	1,181.3	1,181.3	1,890.0	3,543.8	4,252.5	5,197.5	CX
MOD
	Mês 1	Mês 2	Mês 3	Mês 4	Mês 5	Mês 6	Mês 7	Mês 8	Mês 9	Mês 10	Mês 11	Mês 12
	Necessidade Produção	22,000.0	21,600.0	17,700.0	14,300.0	7,700.0	5,000.0	5,000.0	5,300.0	8,700.0	15,300.0	18,400.0	22,300.0
	para estoque	2,200.0	1,800.0	1,500.0	800.0	500.0	500.0	500.0	800.0	1,500.0	1,800.0	2,200.0	2,500.0
	para venda	19,800.0	19,800.0	16,200.0	13,500.0	7,200.0	4,500.0	4,500.0	4,500.0	7,200.0	13,500.0	16,200.0	19,800.0
	Horas necessárias	0.50	11,000.0	10,800.0	8,850.0	7,150.0	3,850.0	2,500.0	2,500.0	2,650.0	4,350.0	7,650.0	9,200.0	11,150.0
	MOD Produção	7.00	77,000.0	75,600.0	61,950.0	50,050.0	26,950.0	17,500.0	17,500.0	18,550.0	30,450.0	53,550.0	64,400.0	78,050.0
	Desembolso MOD
	a vista	100.0%	77,000.0	75,600.0	61,950.0	50,050.0	26,950.0	17,500.0	17,500.0	18,550.0	30,450.0	53,550.0	64,400.0	78,050.0
	Custo Unitário	3.5	3.5	3.5	3.5	3.5	3.5	3.5	3.5	3.5	3.5	3.5	3.5
	Produção para Estoque	2,200.0	1,800.0	1,500.0	800.0	500.0	500.0	500.0	800.0	1,500.0	1,800.0	2,200.0	2,500.0
	Custo MDO Estoque	7,700.0	6,300.0	5,250.0	2,800.0	1,750.0	1,750.0	1,750.0	2,800.0	5,250.0	6,300.0	7,700.0	8,750.0
	Produção para Venda	19,800.0	19,800.0	16,200.0	13,500.0	7,200.0	4,500.0	4,500.0	4,500.0	7,200.0	13,500.0	16,200.0	19,800.0
	Custo MDO Venda	69,300.0	69,300.0	56,700.0	47,250.0	25,200.0	15,750.0	15,750.0	15,750.0	25,200.0	47,250.0	56,700.0	69,300.0
CIF
	Mês 1	Mês 2	Mês 3	Mês 4	Mês 5	Mês 6	Mês 7	Mês 8	Mês 9	Mês 10	Mês 11	Mês 12
	Necessidade Produção	22,000.0	21,600.0	17,700.0	14,300.0	7,700.0	5,000.0	5,000.0	5,300.0	8,700.0	15,300.0	18,400.0	22,300.0
	para estoque	2,200.0	1,800.0	1,500.0	800.0	500.0	500.0	500.0	800.0	1,500.0	1,800.0	2,200.0	2,500.0
	para venda	19,800.0	19,800.0	16,200.0	13,500.0	7,200.0	4,500.0	4,500.0	4,500.0	7,200.0	13,500.0	16,200.0	19,800.0
	Horas necessárias
	(+) CIF/h	3.50	38,500.0	37,800.0	30,975.0	25,025.0	13,475.0	8,750.0	8,750.0	9,275.0	15,225.0	26,775.0	32,200.0	39,025.0
	(+) Energia, Deprec etc	9,000.0	9,000.0	9,000.0	9,000.0	9,000.0	9,000.0	9,000.0	9,000.0	9,000.0	9,000.0	9,000.0	9,000.0	9,000.0
	CIF Produção	47,500.0	46,800.0	39,975.0	34,025.0	22,475.0	17,750.0	17,750.0	18,275.0	24,225.0	35,775.0	41,200.0	48,025.0
	CIF
	a vista	100.0%
47,500.0	46,800.0	39,975.0	34,025.0	22,475.0	17,750.0	17,750.0	18,275.0	24,225.0	35,775.0	41,200.0	48,025.0
	Desembolso CIF
	(-) Deprec	6,666.7	6,666.7	6,666.7	6,666.7	6,666.7	6,666.7	6,666.7	6,666.7	6,666.7	6,666.7	6,666.7	6,666.7	6,666.7
	(=) Total	40,833.3	40,133.3	33,308.3	27,358.3	15,808.3	11,083.3	11,083.3	11,608.3	17,558.3	29,108.3	34,533.3	41,358.3
	Custo Unitário	1.86	1.86	1.88	1.91	2.05	2.22	2.22	2.19	2.02	1.90	1.88	1.85
	Produção para Estoque	2,200.0	1,800.0	1,500.0	800.0	500.0	500.0	500.0	800.0	1,500.0	1,800.0	2,200.0	2,500.0
	Custo CIF Estoque	4,750.0	3,900.0	3,387.7	1,903.5	1,459.4	1,775.0	1,775.0	2,758.5	4,176.7	4,208.8	4,926.1	5,384.0
	Produção para Venda	19,800.0	19,800.0	16,200.0	13,500.0	7,200.0	4,500.0	4,500.0	4,500.0	7,200.0	13,500.0	16,200.0	19,800.0
	Custo CIF Venda	42,750.0	42,900.0	36,587.3	32,121.5	21,015.6	15,975.0	15,975.0	15,516.5	20,048.3	31,566.2	36,273.9	42,641.0
CPV e Estoque
	Mês 1	Mês 2	Mês 3	Mês 4	Mês 5	Mês 6	Mês 7	Mês 8	Mês 9	Mês 10	Mês 11	Mês 12
	Necessidade Produção	22,000.0	21,600.0	17,700.0	14,300.0	7,700.0	5,000.0	5,000.0	5,300.0	8,700.0	15,300.0	18,400.0	22,300.0
	para estoque	2,200.0	1,800.0	1,500.0	800.0	500.0	500.0	500.0	800.0	1,500.0	1,800.0	2,200.0	2,500.0
	para venda	19,800.0	19,800.0	16,200.0	13,500.0	7,200.0	4,500.0	4,500.0	4,500.0	7,200.0	13,500.0	16,200.0	19,800.0
	Custo MP Produzida Estoque	1,732.5	1,417.5	1,181.3	630.0	393.8	393.8	393.8	630.0	1,181.3	1,417.5	1,732.5	1,968.8
	Custo MDO Produzida Estoque	7,700.0	6,300.0	5,250.0	2,800.0	1,750.0	1,750.0	1,750.0	2,800.0	5,250.0	6,300.0	7,700.0	8,750.0
	Custo CIF Produzida Estoque	4,750.0	3,900.0	3,387.7	1,903.5	1,459.4	1,775.0	1,775.0	2,758.5	4,176.7	4,208.8	4,926.1	5,384.0
	Custo MP Produzida Venda	15,592.5	15,592.5	12,757.5	10,631.3	5,670.0	3,543.8	3,543.8	3,543.8	5,670.0	10,631.3	12,757.5	15,592.5
	Custo MDO Produzida Venda	69,300.0	69,300.0	56,700.0	47,250.0	25,200.0	15,750.0	15,750.0	15,750.0	25,200.0	47,250.0	56,700.0	69,300.0
	Custo CIF Produzida Venda	42,750.0	42,900.0	36,587.3	32,121.5	21,015.6	15,975.0	15,975.0	15,516.5	20,048.3	31,566.2	36,273.9	42,641.0
	Qtde vendida	22,000.0	22,000.0	18,000.0	15,000.0	8,000.0	5,000.0	5,000.0	5,000.0	8,000.0	15,000.0	18,000.0	22,000.0
	Qtde Produzida p/ Venda (t)	19,800.0	19,800.0	16,200.0	13,500.0	7,200.0	4,500.0	4,500.0	4,500.0	7,200.0	13,500.0	16,200.0	19,800.0
	Estoque (t-1)	2,200.0	2,200.0	1,800.0	1,500.0	800.0	500.0	500.0	500.0	800.0	1,500.0	1,800.0	2,200.0
	(+) Custo Produzida p/ Venda	127,642.5	127,792.5	106,044.8	90,002.8	51,885.6	35,268.8	35,268.8	34,810.3	50,918.3	89,447.4	105,731.4	127,533.5
	(+) Custo Estoque	10,450.0	14,182.5	11,617.5	9,819.0	5,333.5	3,603.2	3,918.8	3,918.8	6,188.5	10,608.0	11,926.3	14,358.6
	CPV	138,092.5	141,975.0	117,662.3	99,821.7	57,219.1	38,871.9	39,187.5	38,729.0	57,106.8	100,055.4	117,657.7	141,892.1
Desp Oper
	Mês 1	Mês 2	Mês 3	Mês 4	Mês 5	Mês 6	Mês 7	Mês 8	Mês 9	Mês 10	Mês 11	Mês 12
	Qtde vendida	22,000.0	22,000.0	18,000.0	15,000.0	8,000.0	5,000.0	5,000.0	5,000.0	8,000.0	15,000.0	18,000.0	22,000.0
	Desp Variável	1.5	33,000.0	33,000.0	27,000.0	22,500.0	12,000.0	7,500.0	7,500.0	7,500.0	12,000.0	22,500.0	27,000.0	33,000.0
	(+) Propaganda	6,666.7	6,666.7	6,666.7	6,666.7	6,666.7	6,666.7	6,666.7	6,666.7	6,666.7	6,666.7	6,666.7	6,666.7	6,666.7
	(+) Sal e Enc Admin.	23,750.0	23,750.0	23,750.0	23,750.0	23,750.0	23,750.0	23,750.0	23,750.0	23,750.0	23,750.0	23,750.0	23,750.0	23,750.0
	(+) Seguro	3,333.3	3,333.3	3,333.3	3,333.3	3,333.3	3,333.3	3,333.3	3,333.3	3,333.3	3,333.3	3,333.3	3,333.3	3,333.3
	(+) IPTU	1,958.3	1,958.3	1,958.3	1,958.3	1,958.3	1,958.3	1,958.3	1,958.3	1,958.3	1,958.3	1,958.3	1,958.3	1,958.3
	(+) Deprec	1,666.7	1,666.7	1,666.7	1,666.7	1,666.7	1,666.7	1,666.7	1,666.7	1,666.7	1,666.7	1,666.7	1,666.7	1,666.7
	(=) Despesa Operacional	68,708.3	68,708.3	62,708.3	58,208.3	47,708.3	43,208.3	43,208.3	43,208.3	47,708.3	58,208.3	62,708.3	68,708.3
	Desembolso Desp Operacional	68,708.3	68,708.3	62,708.3	58,208.3	47,708.3	43,208.3	43,208.3	43,208.3	47,708.3	58,208.3	62,708.3	68,708.3
	(-) Deprec	1,666.7	1,666.7	1,666.7	1,666.7	1,666.7	1,666.7	1,666.7	1,666.7	1,666.7	1,666.7	1,666.7	1,666.7
	(=) Total	70,375.0	70,375.0	64,375.0	59,875.0	49,375.0	44,875.0	44,875.0	44,875.0	49,375.0	59,875.0	64,375.0	70,375.0
DRE
	Ano 0	Mês 1	Mês 2	Mês 3	Mês 4	Mês 5	Mês 6	Mês 7	Mês 8	Mês 9	Mês 10	Mês 11	Mês 12	Ano 1
	Vendas Brutas	440,000	440,000	360,000	300,000	160,000	100,000	100,000	100,000	160,000	300,000	360,000	440,000
	(-) Imp Indiretos	(150,700.0)	(150,700.0)	(123,300.0)	(102,750.0)	(54,800.0)	(34,250.0)	(34,250.0)	(34,250.0)	(54,800.0)	(102,750.0)	(123,300.0)	(150,700.0)
	(=) Vendas Líquidas	289,300.0	289,300.0	236,700.0	197,250.0	105,200.0	65,750.0	65,750.0	65,750.0	105,200.0	197,250.0	236,700.0	289,300.0
	(-) CPV	(138,092.5)	(141,975.0)	(117,662.3)	(99,821.7)	(57,219.1)	(38,871.9)	(39,187.5)	(38,729.0)	(57,106.8)	(100,055.4)	(117,657.7)	(141,892.1)
	(=) Result Bruto	151,207.5	147,325.0	119,037.7	97,428.3	47,980.9	26,878.1	26,562.5	27,021.0	48,093.2	97,194.6	119,042.3	147,407.9
	(-) Desp. Operac.	(70,375.0)	(70,375.0)	(64,375.0)	(59,875.0)	(49,375.0)	(44,875.0)	(44,875.0)	(44,875.0)	(49,375.0)	(59,875.0)	(64,375.0)	(70,375.0)
	(-) Perda por Inadimp	(2,200.0)	(2,200.0)	(1,800.0)	(1,500.0)	(800.0)	(500.0)	(500.0)	(500.0)	(800.0)	(1,500.0)	(1,800.0)	(2,200.0)
	(=) Result Operac	78,632.5	74,750.0	52,862.7	36,053.3	(2,194.1)	(18,496.9)	(18,812.5)	(18,354.0)	(2,081.8)	35,819.6	52,867.3	74,832.9
	(-) Desp Financ	(3,038.5)	(3,038.5)	(3,038.5)	(3,038.5)	(3,038.5)	(3,038.5)	(2,739.5)	(2,739.5)	(2,739.5)	(2,739.5)	(2,857.1)	(2,890.8)
	(+) Rec Financ	306.3	307.5	409.2	602.3	757.7	942.1	598.9	429.8	247.7	71.8	0.0	0.0
	(=) LAIR	75,900.3	72,018.9	50,233.4	33,617.1	(4,474.9)	(20,593.3)	(20,953.1)	(20,663.7)	(4,573.6)	33,151.9	50,010.1	71,942.1
	(-) IR e CS	(25,806.1)	(24,486.4)	(17,079.3)	(11,429.8)	0.0	0.0	0.0	0.0	0.0	0.0	(4,047.1)	(24,460.3)
	(=) Lucro Líquido	50,094.2	47,532.5	33,154.0	22,187.3	(4,474.9)	(20,593.3)	(20,953.1)	(20,663.7)	(4,573.6)	33,151.9	45,963.0	47,481.8
	IR que eu devo pagar até outubro	65,845.4
	Quanto eu paguei até setembro	(78,801.7)
	Prejuízo a compensar	(12,956.3)
Caixa
	Mês 1	Mês 2	Mês 3	Mês 4	Mês 5	Mês 6	Mês 7	Mês 8	Mês 9	Mês 10	Mês 11	Mês 12
	Saldo Inicial	42,500.0	42,660.1	56,774.8	83,572.0	105,128.7	130,719.1	83,092.7	59,639.6	34,363.7	9,955.6	0.0	0.0
	Receb Clientes	428,000.0	437,800.0	377,800.0	313,200.0	193,500.0	114,200.0	99,500.0	99,500.0	144,500.0	264,200.0	343,500.0	418,200.0
	(-) Compras	(21,935.7)	(22,890.0)	(20,632.5)	(16,800.0)	(11,550.0)	(6,667.5)	(5,250.0)	(5,407.5)	(7,350.0)	(12,600.0)	(17,692.5)	(21,367.5)
	(-) MDO	(77,000.0)	(75,600.0)	(61,950.0)	(50,050.0)	(26,950.0)	(17,500.0)	(17,500.0)	(18,550.0)	(30,450.0)	(53,550.0)	(64,400.0)	(78,050.0)
	(-) CIF	(40,833.3)	(40,133.3)	(33,308.3)	(27,358.3)	(15,808.3)	(11,083.3)	(11,083.3)	(11,608.3)	(17,558.3)	(29,108.3)	(34,533.3)	(41,358.3)
	(-) Desp Operacional	(68,708.3)	(68,708.3)	(62,708.3)	(58,208.3)	(47,708.3)	(43,208.3)	(43,208.3)	(43,208.3)	(47,708.3)	(58,208.3)	(62,708.3)	(68,708.3)
	(-) Aquisição de Eqpto	(10,833.3)	(10,833.3)	(10,833.3)	(10,833.3)	(10,833.3)	(10,833.3)	(10,833.3)	(10,833.3)	(10,833.3)	(10,833.3)	(10,833.3)	(10,833.3)
	(-) Tributos	(170,731.1)	(169,516.4)	(135,733.1)	(110,426.1)	(52,778.8)	(32,937.5)	(32,937.5)	(32,858.8)	(52,516.3)	(98,733.8)	(122,517.1)	(169,306.6)
	sobre vendas
	a pagar	(150,700.0)	(150,700.0)	(123,300.0)	(102,750.0)	(54,800.0)	(34,250.0)	(34,250.0)	(34,250.0)	(54,800.0)	(102,750.0)	(123,300.0)	(150,700.0)
	a compensar	5,775.0	5,670.0	4,646.3	3,753.8	2,021.3	1,312.5	1,312.5	1,391.3	2,283.8	4,016.3	4,830.0	5,853.8
	sobre LAIR	(25,806.1)	(24,486.4)	(17,079.3)	(11,429.8)	0.0	0.0	0.0	0.0	0.0	0.0	(4,047.1)	(24,460.3)
	(=) Caixa Parcial: Sobra(Falta)	80,458.2	92,778.6	109,409.2	123,096.0	132,999.9	122,689.1	61,780.2	36,673.3	12,447.4	11,121.8	30,815.4	28,575.9
	(-) Juros	(3,038.5)	(3,038.5)
(3,038.5)	(3,038.5)	(3,038.5)	(3,038.5)	(2,739.5)	(2,739.5)	(2,739.5)	(2,739.5)	(2,857.1)	(2,890.8)
	(-) Amortizações	0.0	0.0	0.0	0.0	0.0	(37,500.0)	0.0	0.0	0.0	0.0	0.0	(37,500.0)
	(+) Novas Captações	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
	(+) Receita Financeira	9.00%	306.3	307.5	409.2	602.3	757.7	942.1	598.9	429.8	247.7	71.8	0.0	0.0
	(-) Dividendos	70.00%	(35,065.9)	(33,272.7)	(23,207.8)	(15,531.1)	0.0	0.0	0.0	0.0	0.0	(23,206.3)	(32,174.1)	(33,237.3)
	(=) Caixa	42,660.1	56,774.8	83,572.0	105,128.7	130,719.1	83,092.7	59,639.6	34,363.7	9,955.6	(14,752.2)	(4,215.9)	(45,052.1)
	Caixa	42,500.0	42,660.1	56,774.8	83,572.0	105,128.7	130,719.1	83,092.7	59,639.6	34,363.7	9,955.6	0.0	0.0	0.0
	Empréstimos e Financ Inicial	381048.3	381,048.3	381,048.3	381,048.3	381,048.3	381,048.3	381,048.3	343,548.3	343,548.3	343,548.3	343,548.3	358,300.5	362,516.4
	(-) Amortizações	0.0	0.0	0.0	0.0	0.0	(37,500.0)	0.0	0.0	0.0	0.0	0.0	(37,500.0)
	(+) Novas Captações	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0
	(=) Empr e Financ Final	381,048.3	381,048.3	381,048.3	381,048.3	381,048.3	381,048.3	343,548.3	343,548.3	343,548.3	343,548.3	343,548.3	358,300.5	325,016.4
	(+) Revolving	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	0.0	14,752.2	4,215.9	45,052.1
	(=) Empr e Fiananc Final	381,048.3	381,048.3	381,048.3	381,048.3	381,048.3	381,048.3	343,548.3	343,548.3	343,548.3	343,548.3	358,300.5	362,516.4	370,068.5
Balanço
	Ano 0	Mês 1	Mês 2	Mês 3	Mês 4	Mês 5	Mês 6	Mês 7	Mês 8	Mês 9	Mês 10	Mês 11	Mês 12	Ano 1
	Caixa	42,660.1	56,774.8	83,572.0	105,128.7	130,719.1	83,092.7	59,639.6	34,363.7	9,955.6	0.0	0.0	0.0
	Contas a Receber	110,000.0	110,000.0	90,000.0	75,000.0	40,000.0	25,000.0	25,000.0	25,000.0	40,000.0	75,000.0	90,000.0	110,000.0
	(-) Prov Inadimp	(2,200.0)	(2,200.0)	(1,800.0)	(1,500.0)	(800.0)	(500.0)	(500.0)	(500.0)	(800.0)	(1,500.0)	(1,800.0)	(2,200.0)
	Estoque	14,182.5	11,617.5	9,819.0	5,333.5	3,603.2	3,918.8	3,918.8	6,188.5	10,608.0	11,926.3	14,358.6	16,102.7
	Inst, Maq e Equip	1,070,107.0	1,080,940.3	1,091,773.7	1,102,607.0	1,113,440.3	1,124,273.7	1,135,107.0	1,145,940.3	1,156,773.7	1,167,607.0	1,178,440.3	1,189,273.7	1,200,107.0
	Deprec Acum	(204,723.0)	(213,056.3)	(221,389.7)	(229,723.0)	(238,056.3)	(246,389.7)	(254,723.0)	(263,056.3)	(271,389.7)	(279,723.0)	(288,056.3)	(296,389.7)	(304,723.0)
	Ativo	1,032,526.6	1,046,576.3	1,054,475.0	1,059,346.2	1,051,406.3	991,895.5	970,942.3	950,436.2	947,647.6	975,810.3	995,442.6	1,019,286.7
	Contas a Pagar	11,550.0	11,340.0	9,292.5	7,507.5	4,042.5	2,625.0	2,625.0	2,782.5	4,567.5	8,032.5	9,660.0	11,707.5
	Emp e Financ	381,048.3	381,048.3	381,048.3	381,048.3	381,048.3	343,548.3	343,548.3	343,548.3	343,548.3	358,300.5	362,516.4	370,068.5
	Capital Social	449,900.0	449,900.0	449,900.0	449,900.0	449,900.0	449,900.0	449,900.0	449,900.0	449,900.0	449,900.0	449,900.0	449,900.0
	Lucro Retido	175,000.0	190,028.3	204,288.0	214,234.2	220,890.4	216,415.5	195,822.2	174,869.0	154,205.4	149,631.8	159,577.3	173,366.2	187,610.8
	Passivo	1,032,526.6	1,046,576.3	1,054,475.0	1,059,346.2	1,051,406.3	991,895.5	970,942.3	950,436.2	947,647.6	975,810.3	995,442.6	1,019,286.7
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