iv) Implantao
prazo de implantao (1 ano)
Prazo de anlise (5 anos)
dias de operao no ano
v) Giro Prprio
dias faturamento ( caixa )
dias estoque materiais de uso oper.
prazo mdio dos fornecedores
prazo de clientes(s vendas a prazo)
vi) Financiamento
percentual financiado
taxa de juros
carncia
amortizao
110,000.00
350,000.00
170,000.00
30,000.00
R$
R$
R$
R$
660,000.00 R$
400,000.00 R$
20,000.00
24,000.00
40,000.00
24,000.00
2.0%
7.0%
0.0%
0.0%
10.0%
0.0%
50.0%
0.0%
0.0%
num.dias
10,000.00
5,000.00
1,000.00
4,000.00
R$
R$
R$
R$
s/ c.civil, equip. e inst.
s/ equip. e inst.
s/ materiais.
s/ fat.
s/ vendas
s/ compras
vendido a prazo
descontado
ao ms
(vide item v)
R$
R$
R$
R$
360
Dia(s)
2
20
Dia(s)
Dia(s)
15
45
Dia(s)
Dia(s)
2. Resultados:
% Utilizao Capacidade
4.0%
10.0%
20.0%
0.0%
0.0%
550,000.00
a.a s/ c. civil
a.a. s/ equip. e inst.
p/ amort. pre-oper.
s/ lucro liq. depois do I.R.
15.00 %aa
50.0%
60.0%
Ano 01
Ano 02
12,000.00
10,000.00
0.00
5,000.00
14,400.00
12,000.00
0.00
6,000.00
27,000.00
32,400.00
40,000.00
10,400.00
11,900.00
5,000.00
40,000.00
10,400.00
11,900.00
5,000.00
67,300.00
94,300.00
67,300.00
99,700.00
67,300.00
24,000.00
1,000.00
67,300.00
24,000.00
1,000.00
92,300.00
92,300.00
27,000.00
20,000.00
0.00
0.00
2,000.00
32,400.00
24,000.00
0.00
0.00
2,400.00
subtotal 4
49,000.00
58,800.00
141,300.00
200,000.00
151,100.00
240,000.00
i) Estruturao de Custos
Custos operacionais variveis
mo de obra varivel e encargos
materiais de uso operacional
fretes
Energia eltrica, Outras desp.Op.var.
subtotal 1
Custos operacionais fixos
mo de obra fixa e encargos
seguros
manuteno de equip.
aluguis, serv. de terceiros
subtotal 2
subtotal operacional
Despesas Gerais Fixas
custos operacional fixo
pessoal administrativo e encargos
outras desp. gerais fixas
subtotal 3
Despesas Gerais Variveis
custo operacional varivel
Impostos (liquido)
comises de vendas
desp. financeiras
outras desp. gerais variveis
1,111.11
555.56
1,333.33
666.67
12,500.00
15,000.00
14,166.67
17,000.00
416.67
0.00
500.00
0.00
13,750.00
13,750.00
2,750.00
14,166.67
17,000.00
Coberturas
credito de fornec.
duplic. descontadas
giro existente
adicional de giro
Total
A U X I L I A R
- Planilha do Financiamento
Saldo Dev.Inic.
Ano
Ano
Ano
Ano
Ano
Ano
Ano
Ano
Ano
Ano
Ano
Ano
Ano
00
01
02
03
04
05
06
07
08
09
10
11
12
iii) Demonst.Result.Exerccio
Receitas
___________________________________
330,000.00
330,000.00
330,000.00
330,000.00
220,000.00
110,000.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Amortizaes
0.00
0.00
110,000.00
110,000.00
110,000.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
ano1
ano2
_______________ ______________
200,000.00
240,000.00
_______________ ______________
m.o.fixa e enc.
Segs.
Manut.
outros
Total Ind.
___________________________________
(=) margem bruta
___________________________________
(-) Desp. Gerais
_______________________________
a) Fixas: Pessoal. Adm.
outras
b) Variveis: Vendas
impostos
Financeiras
Outras
_____
Total Var.
(-) Juros de Financ.
(-) Depreciao e Amort.
de Desp. Pre-Operac.
_______________________________
(=) Lucro Liq. Antes I.R.
_______________________________
(-) I.R.
_______________________________
(=) Lucro Liq. Aps I.R.
_______________________________
Dividendos
ndices:
lucratividade (%)
rentabilidade (%)
94,300.00
99,700.00
_______________ ______________
12,000.00
14,400.00
10,000.00
12,000.00
0.00
0.00
5,000.00
6,000.00
27,000.00
32,400.00
40,000.00
10,400.00
11,900.00
5,000.00
67,300.00
_______________
105,700.00
_______________
47,000.00
_______________
24,000.00
1,000.00
0.00
20,000.00
0.00
2,000.00
_______________
22,000.00
40,000.00
10,400.00
11,900.00
5,000.00
67,300.00
______________
140,300.00
______________
51,400.00
______________
24,000.00
1,000.00
0.00
24,000.00
0.00
2,400.00
______________
26,400.00
33,000.00
33,000.00
37,000.00
_______________
-11,300.00
_______________
0.00
_______________
-11,300.00
_______________
0.00
37,000.00
______________
18,900.00
______________
0.00
______________
18,900.00
______________
0.00
-5.65
-3.29
7.88
5.45
equip. inst.
projetos
Giro
_____________
Total
_________________________
fontes:
Financiamentos
Rec. Prprios
_____________
Total
170,000.00
30,000.00
13,750.00
2,750.00
_______________ ______________
673,750.00
2,750.00
_______________ ______________
330,000.00
343,750.00
2,750.00
_______________ ______________
673,750.00
2,750.00
Ano 00
Ano 01
Receitas
(-) Custos Operacionais
_______________________________
C.O .V.
C.O .F.
200,000.00
94,300.00
_______________ ______________
27,000.00
67,300.00
46,000.00
_______________ ______________
24,000.00
22,000.00
33,000.00
37,000.00
_______________ ______________
-11,300.00
0.00
33,000.00
37,000.00
_______________________________
(=) Fluxo Operacional do Empreend.
(-) Amort. Financ.
(-) Juros do financ.
_______________________________
_______________ ______________
58,700.00
0.00
33,000.00
_______________ ______________
Avaliao:
VPL empreendimento
VPL acionista
-90904.21
-44207.24
VAUE empreendimento
VAUE acionista
-27118.14
-13187.71
v. fixo - terreno
s/ equip. e inst.
mort. pre-oper.
cro liq. depois do I.R.
60.0%
70.0%
70.0%
Ano 03
Ano 04
Ano 05
14,400.00
12,000.00
0.00
6,000.00
16,800.00
14,000.00
0.00
7,000.00
16,800.00
14,000.00
0.00
7,000.00
32,400.00
37,800.00
37,800.00
40,000.00
10,400.00
11,900.00
5,000.00
40,000.00
10,400.00
11,900.00
5,000.00
40,000.00
10,400.00
11,900.00
5,000.00
67,300.00
99,700.00
67,300.00
105,100.00
67,300.00
105,100.00
67,300.00
24,000.00
1,000.00
67,300.00
24,000.00
1,000.00
67,300.00
24,000.00
1,000.00
92,300.00
92,300.00
92,300.00
32,400.00
24,000.00
0.00
0.00
2,400.00
37,800.00
28,000.00
0.00
0.00
2,800.00
37,800.00
28,000.00
0.00
0.00
2,800.00
58,800.00
68,600.00
68,600.00
151,100.00
240,000.00
160,900.00
280,000.00
160,900.00
280,000.00
1,333.33
666.67
1,555.56
777.78
1,555.56
777.78
15,000.00
17,500.00
17,500.00
17,000.00
19,833.33
19,833.33
500.00
0.00
583.33
0.00
583.33
0.00
16,500.00
0.00
16,500.00
2,750.00
19,250.00
0.00
17,000.00
19,833.33
19,833.33
Juros
33,000.00
33,000.00
33,000.00
22,000.00
11,000.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Prestaes
33,000.00
33,000.00
143,000.00
132,000.00
121,000.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Saldo Final
330,000.00
330,000.00
220,000.00
110,000.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
ano3
ano4
ano5
_______________ ________________ ____________________________________________________________________
240,000.00
280,000.00
280,000.00
_______________ ________________ ____________________________________________________________________
99,700.00
105,100.00
105,100.00
_______________ ________________ ____________________________________________________________________
14,400.00
16,800.00
16,800.00
12,000.00
14,000.00
14,000.00
0.00
0.00
0.00
6,000.00
7,000.00
7,000.00
32,400.00
37,800.00
37,800.00
40,000.00
10,400.00
11,900.00
5,000.00
67,300.00
_______________
140,300.00
_______________
51,400.00
_______________
24,000.00
1,000.00
0.00
24,000.00
0.00
2,400.00
_______________
26,400.00
40,000.00
10,400.00
11,900.00
5,000.00
67,300.00
________________
174,900.00
________________
55,800.00
________________
24,000.00
1,000.00
0.00
28,000.00
0.00
2,800.00
________________
30,800.00
33,000.00
22,000.00
37,000.00
_______________
18,900.00
_______________
0.00
_______________
18,900.00
_______________
0.00
37,000.00
________________
60,100.00
________________
0.00
________________
60,100.00
________________
0.00
7.88
5.45
21.46
17.21
40,000.00
10,400.00
11,900.00
5,000.00
67,300.00
____________________________________________________________________
174,900.00
____________________________________________________________________
55,800.00
____________________________________________________________________
24,000.00
1,000.00
0.00
28,000.00
0.00
2,800.00
____________________________________________________________________
30,800.00
11,000.00
37,000.00
____________________________________________________________________
71,100.00
____________________________________________________________________
0.00
____________________________________________________________________
71,100.00
____________________________________________________________________
0.00
25.39
20.36
Ano 02
Ano 03
Ano 04
Ano 05
Total
_______________ ________________ _______________ ____________________________________________________
110,000.00
350,000.00
170,000.00
30,000.00
0.00
2,750.00
0.00
0.00
19,250.00
_______________ ________________ _______________ ______________ ______________
0.00
2,750.00
0.00
0.00
679,250.00
_______________ ________________ _______________ ______________ ______________
330,000.00
0.00
2,750.00
0.00
0.00
349,250.00
_______________ ________________ _______________ ______________ ______________
0.00
2,750.00
0.00
0.00
679,250.00
Ano 03
Ano 04
Ano 05
_______________ ________________ ____________________________________________________________________
18,900.00
60,100.00
71,100.00
0.00
0.00
0.00
37,000.00
37,000.00
37,000.00
0.00
0.00
0.00
2,750.00
0.00
0.00
53,150.00
97,100.00
108,100.00
110,000.00
110,000.00
110,000.00
_______________ ________________ ____________________________________________________________________
-56,850.00
-12,900.00
-1,900.00
22,000.00
9,100.00
7,200.00
2.07
1.13
1.02
------------------------- -------------------------- ---------------------------------------------------------------------------------------------------------------Ano 02
Ano 03
Ano 04
Ano 05
240,000.00
240,000.00
280,000.00
280,000.00
99,700.00
99,700.00
105,100.00
105,100.00
_______________ ________________ _______________ ____________________________________________________
32,400.00
32,400.00
37,800.00
37,800.00
67,300.00
67,300.00
67,300.00
67,300.00
51,400.00
51,400.00
55,800.00
55,800.00
_______________ ________________ _______________ ____________________________________________________
24,000.00
24,000.00
24,000.00
24,000.00
26,400.00
26,400.00
30,800.00
30,800.00
33,000.00
33,000.00
22,000.00
11,000.00
37,000.00
37,000.00
37,000.00
37,000.00
_______________ ________________ _______________ ____________________________________________________
18,900.00
18,900.00
60,100.00
71,100.00
0.00
0.00
0.00
0.00
33,000.00
33,000.00
22,000.00
11,000.00
37,000.00
37,000.00
37,000.00
37,000.00
55,900.00
-54,100.00
-12,900.00
-1,900.00
___________________
____________________
__________________________________
0.00
2,750.00
0.00
-569,250.00
0.00
2,750.00
0.00
-569,250.00
0.00
0.00
0.00
0.00
_______________ ________________ _______________ ____________________________________________________
88,900.00
86,150.00
119,100.00
688,350.00
55,900.00
-56,850.00
-12,900.00
567,350.00
------------------------- -------------------------- ------------------------- -------------------------------------------------------------------------------------
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_________________________________________________________________________________
_______________________________________________________________
_______________________________________________________________
-------------------------------------------------------------------------------------------------------------------------------------
_________________________________________________________________________________
_________________________________________________________________________________
_________________________________________________________________________________
_________________________________________________________________________________
_________________________________________________________________________________
_________________________________________________________________________________
-------------------------------------------------------------------------------------------------------------------------------------
iv) Implantao
prazo de implantao (1 ano)
Prazo de anlise (5 anos)
dias de operao no ano
v) Giro Prprio
dias faturamento ( caixa )
dias estoque materiais de uso oper.
prazo mdio dos fornecedores
prazo de clientes(s vendas a prazo)
vi) Financiamento
percentual financiado
taxa de juros
carncia
amortizao
110,000.00
350,000.00
170,000.00
30,000.00
R$
R$
R$
R$
660,000.00 R$
400,000.00 R$
20,000.00
24,000.00
40,000.00
24,000.00
2.0%
7.0%
0.0%
0.0%
10.0%
0.0%
50.0%
0.0%
0.0%
num.dias
10,000.00
5,000.00
1,000.00
4,000.00
R$
R$
R$
R$
s/ c.civil, equip. e inst.
s/ equip. e inst.
s/ M.P.
s/ fat.
s/ vendas
s/ compras
vendido a prazo
descontado
ao ms
(vide item v)
R$
R$
R$
R$
360
Dia(s)
2
20
Dia(s)
Dia(s)
Dia(s)
Dia(s)
Dia(s)
Dia(s)
15
45
2. Resultados:
% Utilizao Capacidade
i) Estruturao de Custos
Custos operacionais variveis
mo de obra varivel e encargos
materiais de uso operacional
fretes
Energia eltrica, Outras desp.Op.var.
subtotal 1
Custos operacionais fixos
mo de obra fixa e encargos
seguros
manuteno de equip.
aluguis, public., materiais exped.
subtotal 2
subtotal operacional
Despesas Gerais Fixas
custos operacional fixo
pessoal administrativo e encargos
aluguis, serv. de terceiros
subtotal 3
Despesas Gerais Variveis
custo operacional varivel
Impostos (liquido)
comises de vendas
desp. financeiras
outras desp. gerais variveis
subtotal 4
50.0%
60.0%
60.0%
Ano 01
Ano 02
Ano 03
12,000.00
14,400.00
14,400.00
10,000.00
12,000.00
12,000.00
0.00
0.00
0.00
5,000.00
6,000.00
6,000.00
_____________ _____________ ______________
27,000.00
32,400.00
32,400.00
40,000.00
40,000.00
40,000.00
10,400.00
10,400.00
10,400.00
11,900.00
11,900.00
11,900.00
5,000.00
5,000.00
5,000.00
_____________ _____________ ______________
67,300.00
67,300.00
67,300.00
94,300.00
99,700.00
99,700.00
67,300.00
67,300.00
67,300.00
24,000.00
24,000.00
24,000.00
1,000.00
1,000.00
1,000.00
_____________ _____________ ______________
92,300.00
92,300.00
92,300.00
27,000.00
32,400.00
32,400.00
20,000.00
24,000.00
24,000.00
0.00
0.00
0.00
0.00
0.00
0.00
2,000.00
2,400.00
2,400.00
_____________ _____________ ______________
49,000.00
58,800.00
58,800.00
_____________ _____________ ______________
141,300.00
151,100.00
151,100.00
200,000.00
240,000.00
240,000.00
A U X I L I A R
1,111.11
555.56
0.00
12,500.00
0.00
14,166.67
1,333.33
666.67
0.00
15,000.00
0.00
17,000.00
1,333.33
666.67
0.00
15,000.00
0.00
17,000.00
416.67
0.00
500.00
0.00
500.00
0.00
13,750.00
16,500.00
13,750.00
2,750.00
0.00
_____________ _____________ ______________
14,166.67
17,000.00
17,000.00
---------------------- ---------------------- -----------------------
- Planilha do Financiamento
Saldo Devedor
Amortizaes
Juros
____________________________________________ _____________ _____________ ______________
Ano 00
330,000.00
Ano 01
330,000.00
0.00
33,000.00
Ano 02
330,000.00
0.00
33,000.00
Ano 03
330,000.00
55,000.00
33,000.00
Ano 04
275,000.00
55,000.00
27,500.00
Ano 05
220,000.00
55,000.00
22,000.00
Ano 06
165,000.00
55,000.00
16,500.00
Ano 07
110,000.00
55,000.00
11,000.00
Ano 08
55,000.00
55,000.00
5,500.00
Ano 09
0.00
0.00
0.00
Ano 10
0.00
0.00
0.00
Ano 11
0.00
0.00
0.00
Ano 12
0.00
0.00
0.00
____________________________________________ _____________ _____________ ______________
------------------------------------------------------------------------- ---------------------- ---------------------- -----------------------
iii) Demonst.Result.Exerccio
___________________________________
Receitas
___________________________________
ano1
ano2
ano3
_____________ _____________ ______________
200,000.00
240,000.00
240,000.00
_____________ _____________ ______________
m.o.fixa e enc.
Segs.
Manut.
outros
Total Ind.
___________________________________
(=) margem bruta
___________________________________
(-) Desp. Gerais
_______________________________
a) Fixas: pessoal admin.
outras
b) Variveis: Vendas
impostos
Financeiras
Outras
_____
Total Var.
(-) Juros de Financ.
(-) Depreciao e Amort.
de Desp. Pre-Operac.
_______________________________
(=) Lucro Liq. Antes I.R.
_______________________________
(-) I.R.
_______________________________
(=) Lucro Liq. Aps I.R.
_______________________________
Dividendos
ndices:
lucratividade (%)
rentabilidade (%)
94,300.00
99,700.00
99,700.00
_____________ _____________ ______________
12,000.00
14,400.00
14,400.00
10,000.00
12,000.00
12,000.00
0.00
0.00
0.00
5,000.00
6,000.00
6,000.00
27,000.00
32,400.00
32,400.00
40,000.00
10,400.00
11,900.00
5,000.00
67,300.00
_____________
105,700.00
_____________
47,000.00
_____________
24,000.00
1,000.00
0.00
20,000.00
0.00
2,000.00
_____________
22,000.00
40,000.00
10,400.00
11,900.00
5,000.00
67,300.00
_____________
140,300.00
_____________
51,400.00
_____________
24,000.00
1,000.00
0.00
24,000.00
0.00
2,400.00
_____________
26,400.00
40,000.00
10,400.00
11,900.00
5,000.00
67,300.00
______________
140,300.00
______________
51,400.00
______________
24,000.00
1,000.00
0.00
24,000.00
0.00
2,400.00
______________
26,400.00
33,000.00
33,000.00
33,000.00
37,000.00
_____________
-11,300.00
_____________
0.00
_____________
-11,300.00
_____________
0.00
37,000.00
_____________
18,900.00
_____________
0.00
_____________
18,900.00
_____________
0.00
37,000.00
______________
18,900.00
______________
0.00
______________
18,900.00
______________
0.00
-5.65
-3.29
7.88
5.45
7.88
5.45
equip. inst.
projetos
Giro
_____________
Total
_________________________
fontes:
Financiamentos
Rec. Prprios
_____________
Total
170,000.00
30,000.00
13,750.00
2,750.00
0.00
_____________ _____________ ______________
673,750.00
2,750.00
0.00
_____________ _____________ ______________
330,000.00
343,750.00
2,750.00
0.00
_____________ _____________ ______________
673,750.00
2,750.00
0.00
Ano 00
Ano 01
Ano 02
Receitas
(-) Custos Operacionais
_______________________________
C.O .V.
C.O .F.
200,000.00
240,000.00
94,300.00
99,700.00
_____________ _____________ ______________
27,000.00
32,400.00
67,300.00
67,300.00
46,000.00
51,400.00
_____________ _____________ ______________
24,000.00
24,000.00
22,000.00
26,400.00
33,000.00
33,000.00
37,000.00
37,000.00
_____________ _____________ ______________
-11,300.00
18,900.00
0.00
0.00
33,000.00
33,000.00
37,000.00
37,000.00
_______________________________
(=) Fluxo Operacional do Empreend.
(-) Amort. Financ.
(-) Juros do fianc.
_______________________________
Anlise:
VPL empreendimento
VPL acionista
-96514.68
-38977.58
VAUE empreendimento
VAUE acionista
-19230.75
-7766.36
70.0%
70.0%
70.0%
70.0%
70.0%
70.0%
Ano 04
Ano 05
Ano 06
Ano 07
Ano 08
Ano 09
16,800.00
16,800.00
16,800.00
16,800.00
16,800.00
16,800.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
0.00
0.00
0.00
0.00
0.00
0.00
7,000.00
7,000.00
7,000.00
7,000.00
7,000.00
7,000.00
_____________ ____________ _____________ _______________ ______________ _______________
37,800.00
37,800.00
37,800.00
37,800.00
37,800.00
37,800.00
40,000.00
40,000.00
40,000.00
40,000.00
40,000.00
40,000.00
10,400.00
10,400.00
10,400.00
10,400.00
10,400.00
10,400.00
11,900.00
11,900.00
11,900.00
11,900.00
11,900.00
11,900.00
5,000.00
5,000.00
5,000.00
5,000.00
5,000.00
5,000.00
_____________ ____________ _____________ _______________ ______________ _______________
67,300.00
67,300.00
67,300.00
67,300.00
67,300.00
67,300.00
105,100.00
105,100.00
105,100.00
105,100.00
105,100.00
105,100.00
67,300.00
67,300.00
67,300.00
67,300.00
67,300.00
67,300.00
24,000.00
24,000.00
24,000.00
24,000.00
24,000.00
24,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
1,000.00
_____________ ____________ _____________ _______________ ______________ _______________
92,300.00
92,300.00
92,300.00
92,300.00
92,300.00
92,300.00
37,800.00
37,800.00
37,800.00
37,800.00
37,800.00
37,800.00
28,000.00
28,000.00
28,000.00
28,000.00
28,000.00
28,000.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
2,800.00
2,800.00
2,800.00
2,800.00
2,800.00
2,800.00
_____________ ____________ _____________ _______________ ______________ _______________
68,600.00
68,600.00
68,600.00
68,600.00
68,600.00
68,600.00
_____________ ____________ _____________ _______________ ______________ _______________
160,900.00
160,900.00
160,900.00
160,900.00
160,900.00
160,900.00
280,000.00
280,000.00
280,000.00
280,000.00
280,000.00
280,000.00
1,555.56
777.78
0.00
17,500.00
0.00
19,833.33
1,555.56
777.78
0.00
17,500.00
0.00
19,833.33
1,555.56
777.78
0.00
17,500.00
0.00
19,833.33
1,555.56
777.78
0.00
17,500.00
0.00
19,833.33
1,555.56
777.78
0.00
17,500.00
0.00
19,833.33
583.33
0.00
583.33
0.00
583.33
0.00
583.33
0.00
583.33
0.00
583.33
0.00
16,500.00
19,250.00
19,250.00
19,250.00
19,250.00
19,250.00
2,750.00
0.00
0.00
0.00
0.00
0.00
_____________ ____________ _____________ _______________ ______________ _______________
19,833.33
19,833.33
19,833.33
19,833.33
19,833.33
19,833.33
---------------------- -------------------- --------------------- ------------------------- ------------------------ -------------------------
Prestaes
Saldo Final
_____________ ____________ _____________ _______________
33,000.00
330,000.00
33,000.00
330,000.00
88,000.00
275,000.00
82,500.00
220,000.00
77,000.00
165,000.00
71,500.00
110,000.00
66,000.00
55,000.00
60,500.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
_____________ ____________ _____________ _______________
---------------------- -------------------- --------------------- ------------------------- ------------------------ ------------------------ano4
ano5
ano6
ano7
ano8
ano9
_____________ ____________ _____________ _______________ ______________ _______________
280,000.00
280,000.00
280,000.00
280,000.00
280,000.00
280,000.00
_____________ ____________ _____________ _______________ ______________ _______________
105,100.00
105,100.00
105,100.00
105,100.00
105,100.00
105,100.00
_____________ ____________ _____________ _______________ ______________ _______________
16,800.00
16,800.00
16,800.00
16,800.00
16,800.00
16,800.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
14,000.00
0.00
0.00
0.00
0.00
0.00
0.00
7,000.00
7,000.00
7,000.00
7,000.00
7,000.00
7,000.00
37,800.00
37,800.00
37,800.00
37,800.00
37,800.00
37,800.00
40,000.00
10,400.00
11,900.00
5,000.00
67,300.00
_____________
174,900.00
_____________
55,800.00
_____________
24,000.00
1,000.00
0.00
28,000.00
0.00
2,800.00
_____________
30,800.00
40,000.00
10,400.00
11,900.00
5,000.00
67,300.00
____________
174,900.00
____________
55,800.00
____________
24,000.00
1,000.00
0.00
28,000.00
0.00
2,800.00
____________
30,800.00
40,000.00
10,400.00
11,900.00
5,000.00
67,300.00
_____________
174,900.00
_____________
55,800.00
_____________
24,000.00
1,000.00
0.00
28,000.00
0.00
2,800.00
_____________
30,800.00
40,000.00
10,400.00
11,900.00
5,000.00
67,300.00
_______________
174,900.00
_______________
55,800.00
_______________
24,000.00
1,000.00
0.00
28,000.00
0.00
2,800.00
_______________
30,800.00
40,000.00
10,400.00
11,900.00
5,000.00
67,300.00
______________
174,900.00
______________
55,800.00
______________
24,000.00
1,000.00
0.00
28,000.00
0.00
2,800.00
______________
30,800.00
40,000.00
10,400.00
11,900.00
5,000.00
67,300.00
_______________
174,900.00
_______________
55,800.00
_______________
24,000.00
1,000.00
0.00
28,000.00
0.00
2,800.00
_______________
30,800.00
27,500.00
22,000.00
16,500.00
11,000.00
5,500.00
0.00
37,000.00
_____________
54,600.00
_____________
0.00
_____________
54,600.00
_____________
0.00
37,000.00
____________
60,100.00
____________
0.00
____________
60,100.00
____________
0.00
31,000.00
_____________
71,600.00
_____________
0.00
_____________
71,600.00
_____________
0.00
31,000.00
_______________
77,100.00
_______________
0.00
_______________
77,100.00
_______________
0.00
31,000.00
______________
82,600.00
______________
0.00
______________
82,600.00
______________
0.00
31,000.00
_______________
88,100.00
_______________
0.00
_______________
88,100.00
_______________
0.00
19.50
15.63
21.46
17.21
25.57
20.50
27.54
22.08
29.50
23.65
31.46
25.23
2,750.00
0.00
0.00
0.00
0.00
0.00
_____________ ____________ _____________ _______________ ______________ _______________
2,750.00
0.00
0.00
0.00
0.00
0.00
_____________ ____________ _____________ _______________ ______________ _______________
2,750.00
0.00
0.00
0.00
0.00
0.00
_____________ ____________ _____________ _______________ ______________ _______________
2,750.00
0.00
0.00
0.00
0.00
0.00
Ano 04
Ano 05
Ano 06
Ano 07
Ano 08
240,000.00
280,000.00
280,000.00
280,000.00
280,000.00
280,000.00
99,700.00
105,100.00
105,100.00
105,100.00
105,100.00
105,100.00
_____________ ____________ _____________ _______________ ______________ _______________
32,400.00
37,800.00
37,800.00
37,800.00
37,800.00
37,800.00
67,300.00
67,300.00
67,300.00
67,300.00
67,300.00
67,300.00
51,400.00
55,800.00
55,800.00
55,800.00
55,800.00
55,800.00
_____________ ____________ _____________ _______________ ______________ _______________
24,000.00
24,000.00
24,000.00
24,000.00
24,000.00
24,000.00
26,400.00
30,800.00
30,800.00
30,800.00
30,800.00
30,800.00
33,000.00
27,500.00
22,000.00
16,500.00
11,000.00
5,500.00
37,000.00
37,000.00
37,000.00
31,000.00
31,000.00
31,000.00
_____________ ____________ _____________ _______________ ______________ _______________
18,900.00
54,600.00
60,100.00
71,600.00
77,100.00
82,600.00
0.00
0.00
0.00
0.00
0.00
0.00
33,000.00
27,500.00
22,000.00
16,500.00
11,000.00
5,500.00
37,000.00
37,000.00
37,000.00
31,000.00
31,000.00
31,000.00
70.0%
Ano 10
16,800.00
14,000.00
0.00
7,000.00
_________________________________________________________________________________
37,800.00
40,000.00
10,400.00
11,900.00
5,000.00
_________________________________________________________________________________
67,300.00
105,100.00
67,300.00
24,000.00
1,000.00
_________________________________________________________________________________
92,300.00
37,800.00
28,000.00
0.00
0.00
2,800.00
_________________________________________________________________________________
68,600.00
_________________________________________________________________________________
160,900.00
280,000.00
-------------------------------------------------------------------------------------------------------------------------------------
_________________________________________________________________________________
1,555.56
777.78
0.00
17,500.00
0.00
19,833.33
583.33
0.00
19,250.00
0.00
_________________________________________________________________________________
19,833.33
-------------------------------------------------------------------------------------------------------------------------------------
---------------------------------------------------------------------------------------------------------------------------------------------------ano10
_________________________________________________________________________________
280,000.00
_________________________________________________________________________________
105,100.00
_________________________________________________________________________________
16,800.00
14,000.00
0.00
7,000.00
37,800.00
40,000.00
10,400.00
11,900.00
5,000.00
67,300.00
_________________________________________________________________________________
174,900.00
_________________________________________________________________________________
55,800.00
_________________________________________________________________________________
24,000.00
1,000.00
0.00
28,000.00
0.00
2,800.00
_________________________________________________________________________________
30,800.00
0.00
31,000.00
_________________________________________________________________________________
88,100.00
_________________________________________________________________________________
0.00
_________________________________________________________________________________
88,100.00
_________________________________________________________________________________
0.00
31.46
25.23
------------------------- -------------------------------------------------------------------------------------------------------------------------Ano 09
Ano 10
Total
_______________ ________________ _________________________________________________________
110,000.00
350,000.00
170,000.00
30,000.00
0.00
0.00
19,250.00
_______________ ________________ _________________________________________________________
0.00
0.00
679,250.00
_______________ ________________ _________________________________________________________
330,000.00
0.00
0.00
349,250.00
_______________ ________________ _________________________________________________________
0.00
0.00
679,250.00
Ano 10
280,000.00
280,000.00
105,100.00
105,100.00
_______________ ___________________________________________________________________________________
37,800.00
37,800.00
67,300.00
67,300.00
55,800.00
55,800.00
_______________ ___________________________________________________________________________________
24,000.00
24,000.00
30,800.00
30,800.00
0.00
0.00
31,000.00
31,000.00
_______________ ___________________________________________________________________________________
88,100.00
88,100.00
0.00
0.00
0.00
0.00
31,000.00
31,000.00
_______________ ___________________________________________________________________________________
119,100.00
119,100.00
0.00
0.00
0.00
0.00
_______________ ___________________________________________________________________________________
119,100.00
119,100.00
____________________________________
0.00
-319,250.00
0.00
-319,250.00
0.00
0.00
_______________ ___________________________________________________________________________________
119,100.00
438,350.00
119,100.00
438,350.00
------------------------- -----------------------------------------------------------------------------------------------------------------------------------------
--------------- --------------
--------------- --------------
_________
_________
_________
_________
--------------
-------------- --------------
__________________
__________________
__________________
__________________
__________________
__________________
------------------------------
Fbrica de Surimi
1.Informaes Sobre o Projeto:
Nome:
Prazo de Anlise: 5 anos
i) Investimentos Fixos:
terreno
0.00
construo civil
420,000.00
equip. e instalaes
1,500,000.00
projetos, montagem e outros
200,000.00
___________________________
TOTAL
2,120,000.00
ii) Faturamento Anual (100%):
iii) Dados Sobre Custos (100%):
matria-prima
mo de obra direta e encargos
mo de obra indireta e encargos
pessoal administrativo
seguros
pecas de reposio
fretes
comisses de vendas
Impostos
despesas financeiras
Outros
Outros
Outras
Outras
iv) Implantao
prazo de implantao (1 ano)
Prazo de anlise (5 anos)
dias de operao no ano
v) Giro Prprio
dias faturamento ( caixa )
dias estoque mat. prima
dias estoque prod. acab.
prazo mdio dos fornecedores
prazo de clientes(s vendas a prazo)
prazo de prod.em elaborao
vi) Financiamento
percentual financiado
taxa de juros
carncia
amortizao
R$
R$
R$
R$
R$
4,000,000.00 R$
1,600,000.00
144,000.00
108,000.00
144,000.00
2.0%
10.0%
3.0%
5.0%
12.0%
0.0%
100.0%
10.0%
1.0%
num.dias
200,000.00
0.00
20,000.00
0.00
R$
R$
R$
R$
s/ c.civil, equip. e inst.
s/ equip. e inst.
s/ M.P.
s/ fat.
s/ vendas
s/ compras
vendido a prazo
descontado
ao ms
(vide item v)
R$
R$
R$
R$
220
Dia(s)
2
10
15
15
30
5
Dia(s)
Dia(s)
Dia(s)
Dia(s)
Dia(s)
Dia(s)
2. Resultados:
% Utilizao Capacidade
60.0%
70.0%
Ano 01
Ano 02
86,400.00
960,000.00
28,800.00
120,000.00
100,800.00
1,120,000.00
33,600.00
140,000.00
1,195,200.00
1,394,400.00
108,000.00
38,400.00
150,000.00
0.00
108,000.00
38,400.00
150,000.00
0.00
subtotal 2
subtotal Industrial
296,400.00
1,491,600.00
296,400.00
1,690,800.00
296,400.00
144,000.00
20,000.00
296,400.00
144,000.00
20,000.00
460,400.00
460,400.00
1,195,200.00
288,000.00
120,000.00
2,400.00
0.00
1,394,400.00
336,000.00
140,000.00
2,800.00
0.00
subtotal 4
1,605,600.00
1,873,200.00
2,066,000.00
2,400,000.00
2,333,600.00
2,800,000.00
i) Estruturao de Custos
Custos indust. diretos
mo-de-obra direta e encargos
matria-prima
fretes
outros custos ind. diretos
subtotal 1
Custos indust. indiretos
mo-de-obra indireta e encargos
seguros
manuteno
outros custos indust. indiretos
subtotal 3
Despesas Gerais Variveis
custos indust. dir.
Impostos (liquido)
vendas
desp. financeiras
outras desp. gerais variveis
A U X I L I A R
21,818.18
44,945.45
28,186.36
327,272.73
101,700.00
523,922.73
25,454.55
52,436.36
32,322.73
381,818.18
115,281.82
607,313.64
65,454.55
32,727.27
76,363.64
38,181.82
425,740.91
425,740.91
67,027.27
523,922.73
607,313.64
- Planilha do Financiamento
Saldo Dev.Inic.
Ano
Ano
Ano
Ano
Ano
Ano
Ano
Ano
Ano
Ano
Ano
Ano
Ano
00
01
02
03
04
05
06
07
08
09
10
11
12
iii) Demonst.Result.Exerccio
Receitas
___________________________________
1,527,444.55
1,527,444.55
1,527,444.55
1,527,444.55
1,018,296.36
509,148.18
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Amortizaes
0.00
0.00
509,148.18
509,148.18
509,148.18
0.00
0.00
0.00
0.00
0.00
0.00
0.00
ano1
ano2
______________ ______________
2,400,000.00
2,800,000.00
______________ ______________
1,491,600.00
1,690,800.00
______________ ______________
86,400.00
100,800.00
960,000.00
1,120,000.00
28,800.00
33,600.00
120,000.00
140,000.00
1,195,200.00
1,394,400.00
b) Indiretos: M.O.I.
Segs.
Manut.
outros
Total Ind.
___________________________________
(=) margem bruta
___________________________________
(-) Desp. Gerais
_______________________________
a) Fixas: Desp. Adm.
outras
b) Variveis: Vendas
Impostos
Financeiras
Outras
_____
Total Var.
108,000.00
38,400.00
150,000.00
0.00
296,400.00
______________
908,400.00
______________
574,400.00
______________
144,000.00
20,000.00
120,000.00
288,000.00
2,400.00
0.00
______________
410,400.00
108,000.00
38,400.00
150,000.00
0.00
296,400.00
______________
1,109,200.00
______________
642,800.00
______________
144,000.00
20,000.00
140,000.00
336,000.00
2,800.00
0.00
______________
478,800.00
152,744.45
152,744.45
206,800.00
______________
-25,544.45
______________
-10,217.78
______________
-15,326.67
______________
0.00
206,800.00
______________
106,855.55
______________
42,742.22
______________
64,113.33
______________
0.00
-0.64
-1.51
2.29
5.91
equip. inst.
projetos
Giro
_____________
Total
_________________________
fontes:
Financiamentos
Rec. Prprios
_____________
Total
1,500,000.00
200,000.00
425,740.91
67,027.27
______________ ______________
2,545,740.91
67,027.27
______________ ______________
1,527,444.55
1,018,296.36
67,027.27
______________ ______________
2,545,740.91
67,027.27
Ano 00
Ano 01
Receitas
(-) Custos de Produo
_______________________________
C.I.D.
C.I.I.
2,400,000.00
1,491,600.00
______________ ______________
1,195,200.00
296,400.00
554,400.00
______________ ______________
144,000.00
410,400.00
152,744.45
206,800.00
______________ ______________
-25,544.45
-10,217.78
152,744.45
206,800.00
_______________________________
(=) Fluxo Operacional do Empreend.
(-) Amort. Financ.
(-) Juros do financ.
_______________________________
______________ ______________
344,217.78
0.00
152,744.45
______________ ______________
Avaliao:
-356702.37
-264608.09
s/ equip. e inst.
mort. pre-oper.
cro liq. depois do I.R.
80.0%
100.0%
100.0%
Ano 03
Ano 04
Ano 05
115,200.00
1,280,000.00
38,400.00
160,000.00
144,000.00
1,600,000.00
48,000.00
200,000.00
144,000.00
1,600,000.00
48,000.00
200,000.00
1,593,600.00
1,992,000.00
1,992,000.00
108,000.00
38,400.00
150,000.00
0.00
108,000.00
38,400.00
150,000.00
0.00
108,000.00
38,400.00
150,000.00
0.00
296,400.00
1,890,000.00
296,400.00
2,288,400.00
296,400.00
2,288,400.00
296,400.00
144,000.00
20,000.00
296,400.00
144,000.00
20,000.00
296,400.00
144,000.00
20,000.00
460,400.00
460,400.00
460,400.00
1,593,600.00
384,000.00
160,000.00
3,200.00
0.00
1,992,000.00
480,000.00
200,000.00
4,000.00
0.00
1,992,000.00
480,000.00
200,000.00
4,000.00
0.00
2,140,800.00
2,676,000.00
2,676,000.00
2,601,200.00
3,200,000.00
3,136,400.00
4,000,000.00
3,136,400.00
4,000,000.00
29,090.91
59,927.27
36,459.09
436,363.64
128,863.64
690,704.55
36,363.64
74,909.09
44,731.82
545,454.55
156,027.27
857,486.36
36,363.64
74,909.09
44,731.82
545,454.55
156,027.27
857,486.36
87,272.73
43,636.36
109,090.91
54,545.45
109,090.91
54,545.45
492,768.18
67,027.27
559,795.45
134,054.55
693,850.00
0.00
690,704.55
857,486.36
857,486.36
Juros
152,744.45
152,744.45
152,744.45
101,829.64
50,914.82
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Prestaes
152,744.45
152,744.45
661,892.64
610,977.82
560,063.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
Saldo Final
1,527,444.55
1,527,444.55
1,018,296.36
509,148.18
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
ano3
ano4
ano5
_______________ ________________ ____________________________________________________________________
3,200,000.00
4,000,000.00
4,000,000.00
_______________ ________________ ____________________________________________________________________
1,890,000.00
2,288,400.00
2,288,400.00
_______________ ________________ ____________________________________________________________________
115,200.00
144,000.00
144,000.00
1,280,000.00
1,600,000.00
1,600,000.00
38,400.00
48,000.00
48,000.00
160,000.00
200,000.00
200,000.00
1,593,600.00
1,992,000.00
1,992,000.00
108,000.00
38,400.00
150,000.00
0.00
296,400.00
_______________
1,310,000.00
_______________
711,200.00
_______________
144,000.00
20,000.00
160,000.00
384,000.00
3,200.00
0.00
_______________
547,200.00
108,000.00
38,400.00
150,000.00
0.00
296,400.00
________________
1,711,600.00
________________
848,000.00
________________
144,000.00
20,000.00
200,000.00
480,000.00
4,000.00
0.00
________________
684,000.00
152,744.45
101,829.64
206,800.00
_______________
239,255.55
_______________
95,702.22
_______________
143,553.33
_______________
0.00
206,800.00
________________
554,970.36
________________
221,988.15
________________
332,982.22
________________
0.00
4.49
12.46
8.32
25.88
108,000.00
38,400.00
150,000.00
0.00
296,400.00
____________________________________________________________________
1,711,600.00
____________________________________________________________________
848,000.00
____________________________________________________________________
144,000.00
20,000.00
200,000.00
480,000.00
4,000.00
0.00
____________________________________________________________________
684,000.00
50,914.82
206,800.00
____________________________________________________________________
605,885.18
____________________________________________________________________
242,354.07
____________________________________________________________________
363,531.11
____________________________________________________________________
0.00
9.09
28.26
Ano 02
Ano 03
Ano 04
Ano 05
Total
_______________ ________________ _______________ ____________________________________________________
0.00
420,000.00
1,500,000.00
200,000.00
67,027.27
134,054.55
0.00
0.00
693,850.00
_______________ ________________ _______________ ______________ ______________
67,027.27
134,054.55
0.00
0.00
2,813,850.00
_______________ ________________ _______________ ______________ ______________
1,527,444.55
67,027.27
134,054.55
0.00
0.00
1,286,405.45
_______________ ________________ _______________ ______________ ______________
67,027.27
134,054.55
0.00
0.00
2,813,850.00
Ano 03
Ano 04
Ano 05
_______________ ________________ ____________________________________________________________________
239,255.55
554,970.36
605,885.18
95,702.22
221,988.15
242,354.07
206,800.00
206,800.00
206,800.00
0.00
0.00
0.00
134,054.55
0.00
0.00
216,298.78
539,782.22
570,331.11
509,148.18
509,148.18
509,148.18
_______________ ________________ ____________________________________________________________________
-292,849.40
30,634.04
61,182.93
35,482.71
66,116.75
127,299.67
2.35
0.94
0.89
------------------------- -------------------------- ---------------------------------------------------------------------------------------------------------------Ano 02
Ano 03
Ano 04
Ano 05
2,800,000.00
3,200,000.00
4,000,000.00
4,000,000.00
1,690,800.00
1,890,000.00
2,288,400.00
2,288,400.00
_______________ ________________ _______________ ____________________________________________________
1,394,400.00
1,593,600.00
1,992,000.00
1,992,000.00
296,400.00
296,400.00
296,400.00
296,400.00
642,800.00
711,200.00
848,000.00
848,000.00
_______________ ________________ _______________ ____________________________________________________
144,000.00
144,000.00
144,000.00
144,000.00
478,800.00
547,200.00
684,000.00
684,000.00
152,744.45
152,744.45
101,829.64
50,914.82
206,800.00
206,800.00
206,800.00
206,800.00
_______________ ________________ _______________ ____________________________________________________
106,855.55
239,255.55
554,970.36
605,885.18
42,742.22
95,702.22
221,988.15
242,354.07
152,744.45
152,744.45
101,829.64
50,914.82
206,800.00
206,800.00
206,800.00
206,800.00
270,913.33
-158,794.85
30,634.04
61,182.93
___________________
____________________
__________________________________
67,027.27
134,054.55
0.00
-1,117,850.00
67,027.27
134,054.55
0.00
-1,117,850.00
0.00
0.00
0.00
0.00
_______________ ________________ _______________ ____________________________________________________
356,630.51
369,043.24
641,611.85
1,739,095.93
203,886.05
-292,849.40
30,634.04
1,179,032.93
------------------------- -------------------------- ------------------------- -------------------------------------------------------------------------------------
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_______________________________________________________________
_________________________________________________________________________________
_______________________________________________________________
_______________________________________________________________
-------------------------------------------------------------------------------------------------------------------------------------
_________________________________________________________________________________
_________________________________________________________________________________
_________________________________________________________________________________
_________________________________________________________________________________
_________________________________________________________________________________
_________________________________________________________________________________
-------------------------------------------------------------------------------------------------------------------------------------
Fbrica de Surimi
1.Informaes Sobre o Projeto:
Nome:
Prazo de Anlise: 10 anos
i) Investimentos Fixos:
terreno
0.00
construo civil
420,000.00
equip. e instalaes
1,500,000.00
projetos, montagem e outros
200,000.00
___________________________
TOTAL
2,120,000.00
ii) Faturamento Anual (100%):
iii) Dados Sobre Custos (100%):
matria-prima
mo de obra direta e encargos
mo de obra indireta e encargos
pessoal administrativo
seguros
pecas de reposio
fretes
comisses de vendas
Impostos
despesas financeiras
Outros
Outros
Outras
Outras
iv) Implantao
prazo de implantao (1 ano)
Prazo de anlise (10 anos)
dias de operao no ano
v) Giro Prprio
dias faturamento ( caixa )
dias estoque mat. prima
dias estoque prod. acab.
prazo mdio dos fornecedores
prazo de clientes(s vendas a prazo)
prazo de prod.em elaborao
vi) Financiamento
percentual financiado
taxa de juros
carncia
amortizao
R$
R$
R$
R$
R$
4,000,000.00 R$
1,600,000.00
144,000.00
108,000.00
144,000.00
2.0%
10.0%
3.0%
5.0%
12.0%
0.0%
100.0%
10.0%
1.0%
num.dias
200,000.00
0.00
20,000.00
0.00
R$
R$
R$
R$
s/ c.civil, equip. e inst.
s/ equip. e inst.
s/ M.P.
s/ fat.
s/ vendas
s/ compras
vendido a prazo
descontado
ao ms
(vide item v)
R$
R$
R$
R$
220
Dia(s)
2
10
15
15
30
5
Dia(s)
Dia(s)
Dia(s)
Dia(s)
Dia(s)
Dia(s)
vii) Outras
depreciao: construes
4.0%
equip. inst.
10.0%
amort. desp. pre-oper.
20.0%
dividendos
0.0%
I.R.
40.0%
Valor residual (fixo)
212,000.00
Utilizao da capacidade: preencher na planilha de custos
TMA
12.00
2.Resultados:
% Utilizao Capacidade:
i) Estruturao de Custos
Custos indust. diretos
mo-de-obra direta e encargos
matria-prima
fretes
outros custos ind. diretos
subtotal 1
Custos indust. indiretos
mo-de-obra indireta e encargos
seguros
manuteno
outros custos indust. indiretos
subtotal 2
subtotal Industrial
Despesas Gerais Fixas
custos indust. indir.
despesas admin.
outras desp. gerais fixas
subtotal 3
Despesas Gerais Variveis
custos indust. dir.
Impostos (liquido)
vendas
desp. financeiras
outras desp. gerais variveis
subtotal 4
Total Geral dos Custos
Receitas
a.a s/ c. civil
a.a. s/ equip. e inst.
p/ amort. pre-oper.
s/ lucro liq. depois do I.R.
%aa
60.0%
70.0%
70.0%
Ano 01
Ano 02
Ano 03
86,400.00
100,800.00
100,800.00
960,000.00
1,120,000.00
1,120,000.00
28,800.00
33,600.00
33,600.00
120,000.00
140,000.00
140,000.00
_____________ _____________ ______________
1,195,200.00
1,394,400.00
1,394,400.00
108,000.00
108,000.00
108,000.00
38,400.00
38,400.00
38,400.00
150,000.00
150,000.00
150,000.00
0.00
0.00
0.00
_____________ _____________ ______________
296,400.00
296,400.00
296,400.00
1,491,600.00
1,690,800.00
1,690,800.00
296,400.00
296,400.00
296,400.00
144,000.00
144,000.00
144,000.00
20,000.00
20,000.00
20,000.00
_____________ _____________ ______________
460,400.00
460,400.00
460,400.00
1,195,200.00
1,394,400.00
1,394,400.00
288,000.00
336,000.00
336,000.00
120,000.00
140,000.00
140,000.00
2,400.00
2,800.00
2,800.00
0.00
0.00
0.00
_____________ _____________ ______________
1,605,600.00
1,873,200.00
1,873,200.00
_____________ _____________ ______________
2,066,000.00
2,333,600.00
2,333,600.00
2,400,000.00
2,800,000.00
2,800,000.00
21,818.18
44,945.45
28,186.36
327,272.73
101,700.00
523,922.73
25,454.55
52,436.36
32,322.73
381,818.18
115,281.82
607,313.64
25,454.55
52,436.36
32,322.73
381,818.18
115,281.82
607,313.64
65,454.55
32,727.27
76,363.64
38,181.82
76,363.64
38,181.82
425,740.91
492,768.18
425,740.91
67,027.27
0.00
_____________ _____________ ______________
Total
523,922.73
607,313.64
607,313.64
----------------------------------------------------------------- ---------------------- ---------------------- -----------------------
A U X I L I A R
- Planilha do Financiamento
Saldo Devedor
Amortizaes
Juros
_______________________________________ _____________ _____________ ______________
Ano 00
1,527,444.55
Ano 01
1,527,444.55
0.00
152,744.45
Ano 02
1,527,444.55
0.00
152,744.45
Ano 03
1,527,444.55
254,574.09
152,744.45
Ano 04
1,272,870.45
254,574.09
127,287.05
Ano 05
1,018,296.36
254,574.09
101,829.64
Ano 06
763,722.27
254,574.09
76,372.23
Ano 07
509,148.18
254,574.09
50,914.82
Ano 08
254,574.09
254,574.09
25,457.41
Ano 09
0.00
0.00
0.00
Ano 10
0.00
0.00
0.00
Ano 11
0.00
0.00
0.00
Ano 12
0.00
0.00
0.00
_______________________________________ _____________ _____________ ______________
----------------------------------------------------------------- ---------------------- ---------------------- -----------------------
iii) Demonst.Result.Exerccio
___________________________________
Receitas
___________________________________
ano1
ano2
ano3
_____________ _____________ ______________
2,400,000.00
2,800,000.00
2,800,000.00
_____________ _____________ ______________
1,491,600.00
1,690,800.00
1,690,800.00
_____________ _____________ ______________
86,400.00
100,800.00
100,800.00
960,000.00
1,120,000.00
1,120,000.00
28,800.00
33,600.00
33,600.00
120,000.00
140,000.00
140,000.00
1,195,200.00
1,394,400.00
1,394,400.00
b) Indiretos: M.O.I.
Segs.
Manut.
outros
Total Ind.
___________________________________
(=) lucro bruto
___________________________________
(-) Desp. Gerais
_______________________________
a) Fixas: Desp. Adm.
outras
b) Variveis: Vendas
impostos
Financ.
Outras
_____
Total Var.
108,000.00
38,400.00
150,000.00
0.00
296,400.00
_____________
908,400.00
_____________
574,400.00
_____________
144,000.00
20,000.00
120,000.00
288,000.00
2,400.00
0.00
_____________
410,400.00
108,000.00
38,400.00
150,000.00
0.00
296,400.00
_____________
1,109,200.00
_____________
642,800.00
_____________
144,000.00
20,000.00
140,000.00
336,000.00
2,800.00
0.00
_____________
478,800.00
108,000.00
38,400.00
150,000.00
0.00
296,400.00
______________
1,109,200.00
______________
642,800.00
______________
144,000.00
20,000.00
140,000.00
336,000.00
2,800.00
0.00
______________
478,800.00
152,744.45
152,744.45
152,744.45
206,800.00
_____________
-25,544.45
_____________
-10,217.78
_____________
-15,326.67
_____________
0.00
206,800.00
_____________
106,855.55
_____________
42,742.22
_____________
64,113.33
_____________
0.00
206,800.00
______________
106,855.55
______________
42,742.22
______________
64,113.33
______________
0.00
-0.64
-1.51
2.29
5.91
2.29
5.91
equip. inst.
projetos
Giro
_____________
Total
_________________________
fontes:
Financiamentos
Rec. Prprios
_____________
Total
1,500,000.00
200,000.00
425,740.91
67,027.27
0.00
_____________ _____________ ______________
2,545,740.91
67,027.27
0.00
_____________ _____________ ______________
1,527,444.55
1,018,296.36
67,027.27
0.00
_____________ _____________ ______________
2,545,740.91
67,027.27
0.00
Ano 00
Ano 01
Ano 02
Receitas
(-) Custos de Produo
_______________________________
C.I.D.
C.I.I.
2,400,000.00
2,800,000.00
1,491,600.00
1,690,800.00
_____________ _____________ ______________
1,195,200.00
1,394,400.00
296,400.00
296,400.00
554,400.00
642,800.00
_____________ _____________ ______________
144,000.00
144,000.00
410,400.00
478,800.00
152,744.45
152,744.45
206,800.00
206,800.00
_____________ _____________ ______________
-25,544.45
106,855.55
-10,217.78
42,742.22
152,744.45
152,744.45
206,800.00
206,800.00
_______________________________
(=) Fluxo Operacional do Empreend.
(-) Amort. Financ.
(-) Juros do fianc.
_______________________________
Anlise:
447637.11
563146.34
90.0%
100.0%
100.0%
100.0%
100.0%
100.0%
Ano 04
Ano 05
Ano 06
Ano 07
Ano 08
Ano 09
129,600.00
144,000.00
144,000.00
144,000.00
144,000.00
144,000.00
1,440,000.00
1,600,000.00
1,600,000.00
1,600,000.00
1,600,000.00
1,600,000.00
43,200.00
48,000.00
48,000.00
48,000.00
48,000.00
48,000.00
180,000.00
200,000.00
200,000.00
200,000.00
200,000.00
200,000.00
_____________ ____________ _____________ _______________ ______________ _______________
1,792,800.00
1,992,000.00
1,992,000.00
1,992,000.00
1,992,000.00
1,992,000.00
108,000.00
108,000.00
108,000.00
108,000.00
108,000.00
108,000.00
38,400.00
38,400.00
38,400.00
38,400.00
38,400.00
38,400.00
150,000.00
150,000.00
150,000.00
150,000.00
150,000.00
150,000.00
0.00
0.00
0.00
0.00
0.00
0.00
_____________ ____________ _____________ _______________ ______________ _______________
296,400.00
296,400.00
296,400.00
296,400.00
296,400.00
296,400.00
2,089,200.00
2,288,400.00
2,288,400.00
2,288,400.00
2,288,400.00
2,288,400.00
296,400.00
296,400.00
296,400.00
296,400.00
296,400.00
296,400.00
144,000.00
144,000.00
144,000.00
144,000.00
144,000.00
144,000.00
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
20,000.00
_____________ ____________ _____________ _______________ ______________ _______________
460,400.00
460,400.00
460,400.00
460,400.00
460,400.00
460,400.00
1,792,800.00
1,992,000.00
1,992,000.00
1,992,000.00
1,992,000.00
1,992,000.00
432,000.00
480,000.00
480,000.00
480,000.00
480,000.00
480,000.00
180,000.00
200,000.00
200,000.00
200,000.00
200,000.00
200,000.00
3,600.00
4,000.00
4,000.00
4,000.00
4,000.00
4,000.00
0.00
0.00
0.00
0.00
0.00
0.00
_____________ ____________ _____________ _______________ ______________ _______________
2,408,400.00
2,676,000.00
2,676,000.00
2,676,000.00
2,676,000.00
2,676,000.00
_____________ ____________ _____________ _______________ ______________ _______________
2,868,800.00
3,136,400.00
3,136,400.00
3,136,400.00
3,136,400.00
3,136,400.00
3,600,000.00
4,000,000.00
4,000,000.00
4,000,000.00
4,000,000.00
4,000,000.00
36,363.64
74,909.09
44,731.82
545,454.55
156,027.27
857,486.36
36,363.64
74,909.09
44,731.82
545,454.55
156,027.27
857,486.36
36,363.64
74,909.09
44,731.82
545,454.55
156,027.27
857,486.36
36,363.64
74,909.09
44,731.82
545,454.55
156,027.27
857,486.36
36,363.64
74,909.09
44,731.82
545,454.55
156,027.27
857,486.36
98,181.82
49,090.91
109,090.91
54,545.45
109,090.91
54,545.45
109,090.91
54,545.45
109,090.91
54,545.45
109,090.91
54,545.45
492,768.18
626,822.73
693,850.00
693,850.00
693,850.00
693,850.00
134,054.55
67,027.27
0.00
0.00
0.00
0.00
_____________ ____________ _____________ _______________ ______________ _______________
774,095.45
857,486.36
857,486.36
857,486.36
857,486.36
857,486.36
---------------------- -------------------- --------------------- ------------------------- ------------------------ -------------------------
Prestaes
Saldo Final
_____________ ____________ _____________ _______________
152,744.45
1,527,444.55
152,744.45
1,527,444.55
407,318.55
1,272,870.45
381,861.14
1,018,296.36
356,403.73
763,722.27
330,946.32
509,148.18
305,488.91
254,574.09
280,031.50
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
0.00
_____________ ____________ _____________ _______________
---------------------- -------------------- --------------------- ------------------------- ------------------------ ------------------------ano4
ano5
ano6
ano7
ano8
ano9
_____________ ____________ _____________ _______________ ______________ _______________
3,600,000.00
4,000,000.00
4,000,000.00
4,000,000.00
4,000,000.00
4,000,000.00
_____________ ____________ _____________ _______________ ______________ _______________
2,089,200.00
2,288,400.00
2,288,400.00
2,288,400.00
2,288,400.00
2,288,400.00
_____________ ____________ _____________ _______________ ______________ _______________
129,600.00
144,000.00
144,000.00
144,000.00
144,000.00
144,000.00
1,440,000.00
1,600,000.00
1,600,000.00
1,600,000.00
1,600,000.00
1,600,000.00
43,200.00
48,000.00
48,000.00
48,000.00
48,000.00
48,000.00
180,000.00
200,000.00
200,000.00
200,000.00
200,000.00
200,000.00
1,792,800.00
1,992,000.00
1,992,000.00
1,992,000.00
1,992,000.00
1,992,000.00
108,000.00
38,400.00
150,000.00
0.00
296,400.00
_____________
1,510,800.00
_____________
779,600.00
_____________
144,000.00
20,000.00
180,000.00
432,000.00
3,600.00
0.00
_____________
615,600.00
108,000.00
38,400.00
150,000.00
0.00
296,400.00
____________
1,711,600.00
____________
848,000.00
____________
144,000.00
20,000.00
200,000.00
480,000.00
4,000.00
0.00
____________
684,000.00
108,000.00
38,400.00
150,000.00
0.00
296,400.00
_____________
1,711,600.00
_____________
848,000.00
_____________
144,000.00
20,000.00
200,000.00
480,000.00
4,000.00
0.00
_____________
684,000.00
108,000.00
38,400.00
150,000.00
0.00
296,400.00
_______________
1,711,600.00
_______________
848,000.00
_______________
144,000.00
20,000.00
200,000.00
480,000.00
4,000.00
0.00
_______________
684,000.00
108,000.00
38,400.00
150,000.00
0.00
296,400.00
______________
1,711,600.00
______________
848,000.00
______________
144,000.00
20,000.00
200,000.00
480,000.00
4,000.00
0.00
______________
684,000.00
108,000.00
38,400.00
150,000.00
0.00
296,400.00
_______________
1,711,600.00
_______________
848,000.00
_______________
144,000.00
20,000.00
200,000.00
480,000.00
4,000.00
0.00
_______________
684,000.00
127,287.05
101,829.64
76,372.23
50,914.82
25,457.41
0.00
206,800.00
_____________
397,112.95
_____________
158,845.18
_____________
238,267.77
_____________
0.00
206,800.00
____________
554,970.36
____________
221,988.15
____________
332,982.22
____________
0.00
166,800.00
_____________
620,427.77
_____________
248,171.11
_____________
372,256.66
_____________
0.00
166,800.00
_______________
645,885.18
_______________
258,354.07
_______________
387,531.11
_______________
0.00
166,800.00
______________
671,342.59
______________
268,537.04
______________
402,805.55
______________
0.00
166,800.00
_______________
696,800.00
_______________
278,720.00
_______________
418,080.00
_______________
0.00
6.62
19.54
8.32
25.88
9.31
28.94
9.69
30.13
10.07
31.31
10.45
32.50
134,054.55
67,027.27
0.00
0.00
0.00
0.00
_____________ ____________ _____________ _______________ ______________ _______________
134,054.55
67,027.27
0.00
0.00
0.00
0.00
_____________ ____________ _____________ _______________ ______________ _______________
134,054.55
67,027.27
0.00
0.00
0.00
0.00
_____________ ____________ _____________ _______________ ______________ _______________
134,054.55
67,027.27
0.00
0.00
0.00
0.00
Ano 04
Ano 05
Ano 06
Ano 07
Ano 08
2,800,000.00
3,600,000.00
4,000,000.00
4,000,000.00
4,000,000.00
4,000,000.00
1,690,800.00
2,089,200.00
2,288,400.00
2,288,400.00
2,288,400.00
2,288,400.00
_____________ ____________ _____________ _______________ ______________ _______________
1,394,400.00
1,792,800.00
1,992,000.00
1,992,000.00
1,992,000.00
1,992,000.00
296,400.00
296,400.00
296,400.00
296,400.00
296,400.00
296,400.00
642,800.00
779,600.00
848,000.00
848,000.00
848,000.00
848,000.00
_____________ ____________ _____________ _______________ ______________ _______________
144,000.00
144,000.00
144,000.00
144,000.00
144,000.00
144,000.00
478,800.00
615,600.00
684,000.00
684,000.00
684,000.00
684,000.00
152,744.45
127,287.05
101,829.64
76,372.23
50,914.82
25,457.41
206,800.00
206,800.00
206,800.00
166,800.00
166,800.00
166,800.00
_____________ ____________ _____________ _______________ ______________ _______________
106,855.55
397,112.95
554,970.36
620,427.77
645,885.18
671,342.59
42,742.22
158,845.18
221,988.15
248,171.11
258,354.07
268,537.04
152,744.45
127,287.05
101,829.64
76,372.23
50,914.82
25,457.41
206,800.00
206,800.00
206,800.00
166,800.00
166,800.00
166,800.00
100.0%
Ano 10
144,000.00
1,600,000.00
48,000.00
200,000.00
_________________________________________________________________________________
1,992,000.00
108,000.00
38,400.00
150,000.00
0.00
_________________________________________________________________________________
296,400.00
2,288,400.00
296,400.00
144,000.00
20,000.00
_________________________________________________________________________________
460,400.00
1,992,000.00
480,000.00
200,000.00
4,000.00
0.00
_________________________________________________________________________________
2,676,000.00
_________________________________________________________________________________
3,136,400.00
4,000,000.00
-------------------------------------------------------------------------------------------------------------------------------------
_________________________________________________________________________________
36,363.64
74,909.09
44,731.82
545,454.55
156,027.27
857,486.36
109,090.91
54,545.45
693,850.00
0.00
_________________________________________________________________________________
857,486.36
-------------------------------------------------------------------------------------------------------------------------------------
---------------------------------------------------------------------------------------------------------------------------------------------------ano10
_________________________________________________________________________________
4,000,000.00
_________________________________________________________________________________
2,288,400.00
_________________________________________________________________________________
144,000.00
1,600,000.00
48,000.00
200,000.00
1,992,000.00
108,000.00
38,400.00
150,000.00
0.00
296,400.00
_________________________________________________________________________________
1,711,600.00
_________________________________________________________________________________
848,000.00
_________________________________________________________________________________
144,000.00
20,000.00
200,000.00
480,000.00
4,000.00
0.00
_________________________________________________________________________________
684,000.00
0.00
166,800.00
_________________________________________________________________________________
696,800.00
_________________________________________________________________________________
278,720.00
_________________________________________________________________________________
418,080.00
_________________________________________________________________________________
0.00
10.45
32.50
------------------------- -------------------------------------------------------------------------------------------------------------------------Ano 09
Ano 10
Total
_______________ ________________ _________________________________________________________
0.00
420,000.00
1,500,000.00
200,000.00
0.00
0.00
693,850.00
_______________ ________________ _________________________________________________________
0.00
0.00
2,813,850.00
_______________ ________________ _________________________________________________________
1,527,444.55
0.00
0.00
1,286,405.45
_______________ ________________ _________________________________________________________
0.00
0.00
2,813,850.00
Ano 10
4,000,000.00
4,000,000.00
2,288,400.00
2,288,400.00
_______________ ___________________________________________________________________________________
1,992,000.00
1,992,000.00
296,400.00
296,400.00
848,000.00
848,000.00
_______________ ___________________________________________________________________________________
144,000.00
144,000.00
684,000.00
684,000.00
0.00
0.00
166,800.00
166,800.00
_______________ ___________________________________________________________________________________
696,800.00
696,800.00
278,720.00
278,720.00
0.00
0.00
166,800.00
166,800.00
_______________ ___________________________________________________________________________________
584,880.00
584,880.00
0.00
0.00
0.00
0.00
_______________ ___________________________________________________________________________________
584,880.00
584,880.00
____________________________________
0.00
-905,850.00
0.00
-905,850.00
0.00
0.00
_______________ ___________________________________________________________________________________
584,880.00
1,490,730.00
584,880.00
1,490,730.00
------------------------- -----------------------------------------------------------------------------------------------------------------------------------------
--------------- --------------
--------------- --------------
_________
_________
_________
_________
--------------
-------------- --------------
__________________
__________________
__________________
__________________
__________________
__________________
------------------------------
Fbrica de Surimi
1.Informaes Sobre o Projeto:
Nome:
Prazo de Anlise: 15 anos
i) Investimentos Fixos:
terreno
0.00 R$
construo civil
420,000.00 R$
equip. e instalaes
1,500,000.00 R$
projetos, montagem e outros
200,000.00 R$
___________________________
_______________
TOTAL
2,120,000.00 R$
ii) Faturamento Anual (100%):
iii) Dados Sobre Custos (100%):
matria-prima
mo de obra direta e encargos
mo de obra indireta e encargos
pessoal administrativo
seguros
pecas de reposio
fretes
comisses de vendas
Impostos
despesas financeiras
4,000,000.00 R$
1,600,000.00
144,000.00
108,000.00
144,000.00
2.0%
10.0%
3.0%
5.0%
12.0%
0.0%
100.0%
10.0%
1.0%
num.dias
200,000.00
0.00
20,000.00
0.00
R$
R$
R$
R$
s/ c.civil, equip. e inst.
s/ equip. e inst.
s/ M.P.
s/ fat.
s/ vendas
s/ compras
vendido a prazo
descontado
ao ms
(vide item v)
R$
R$
R$
R$
220 Dia(s)
2
10
15
15
30
5
Dia(s)
Dia(s)
Dia(s)
Dia(s)
Dia(s)
Dia(s)
dividendos
0.0% s/ lucro liq. depois do I.R.
I.R.
40.0%
Valor residual (fixo)
212,000.00
Utilizao da capacidade: preencher na planilha de custos
TMA
12.00 %aa
2.Resultados:
% Utilizao Capacidade:
i) Estruturao de Custos
60.0%
70.0%
80.0%
Ano 01
Ano 02
Ano 03
86,400.00
960,000.00
28,800.00
120,000.00
100,800.00
1,120,000.00
33,600.00
140,000.00
115,200.00
1,280,000.00
38,400.00
160,000.00
1,195,200.00
1,394,400.00
1,593,600.00
108,000.00
38,400.00
150,000.00
0.00
108,000.00
38,400.00
150,000.00
0.00
108,000.00
38,400.00
150,000.00
0.00
296,400.00
1,491,600.00
296,400.00
1,690,800.00
296,400.00
1,890,000.00
296,400.00
144,000.00
20,000.00
296,400.00
144,000.00
20,000.00
296,400.00
144,000.00
20,000.00
460,400.00
460,400.00
460,400.00
1,195,200.00
288,000.00
120,000.00
2,400.00
0.00
1,394,400.00
336,000.00
140,000.00
2,800.00
0.00
1,593,600.00
384,000.00
160,000.00
3,200.00
0.00
1,605,600.00
1,873,200.00
2,140,800.00
2,066,000.00
2,400,000.00
2,333,600.00
2,800,000.00
2,601,200.00
3,200,000.00
Necessidades
disponibilidade
estoque de M.P.
estoque de P.E.
21,818.18
44,945.45
28,186.36
25,454.55
52,436.36
32,322.73
29,090.91
59,927.27
36,459.09
financ. de vendas
estoque de P.A .
Total
Coberturas
credito de fornec.
duplic. descontadas
financiamento de curto prazo
giro existente
adicional de giro
327,272.73
101,700.00
523,922.73
381,818.18
115,281.82
607,313.64
436,363.64
128,863.64
690,704.55
65,454.55
32,727.27
76,363.64
38,181.82
87,272.73
43,636.36
425,740.91
425,740.91
67,027.27
492,768.18
67,027.27
Total
523,922.73
607,313.64
690,704.55
------------------------------------------------------------------- ---------------------- -------------------- ---------------------
A U X I L I A R
- Planilha do Financiamento
Saldo Devedor Amortizaes
Ano 00
Ano 01
Ano 02
Ano 03
Ano 04
Ano 05
Ano 06
Ano 07
Ano 08
Ano 09
Ano 10
Ano 11
Ano 12
1,527,444.55
1,527,444.55
1,527,444.55
1,527,444.55
1,272,870.45
1,018,296.36
763,722.27
509,148.18
254,574.09
0.00
0.00
0.00
0.00
0.00
0.00
254,574.09
254,574.09
254,574.09
254,574.09
254,574.09
254,574.09
0.00
0.00
0.00
0.00
Juros
152,744.45
152,744.45
152,744.45
127,287.05
101,829.64
76,372.23
50,914.82
25,457.41
0.00
0.00
0.00
0.00
___________________________________
Receitas
___________________________________
(-) custos de produo
___________________________________
a) Diretos: M.O.D.
M.P.
Fretes
outros
Total Dir.
b) Indiretos: M.O.I.
Segs.
Manut.
outros
Total Ind.
ano1
ano2
ano3
_________________________ ____________
2,400,000.00 2,800,000.00 3,200,000.00
_____________ ____________ ____________
1,491,600.00 1,690,800.00 1,890,000.00
_____________ ____________ ____________
86,400.00
100,800.00
115,200.00
960,000.00 1,120,000.00 1,280,000.00
28,800.00
33,600.00
38,400.00
120,000.00
140,000.00
160,000.00
1,195,200.00 1,394,400.00 1,593,600.00
108,000.00
38,400.00
150,000.00
0.00
296,400.00
108,000.00
38,400.00
150,000.00
0.00
296,400.00
108,000.00
38,400.00
150,000.00
0.00
296,400.00
___________________________________
(=) lucro bruto
___________________________________
(-) Desp. Gerais
_______________________________
a) Fixas: Desp. Adm.
outras
b) Variveis: Vendas
Impostos
Financ.
Outras
_____
Total Var.
(-) Juros de Financ.
(-) Depreciao e Amort.
de Desp. Pre-Operac.
_______________________________
(=) Lucro Liq. Antes I.R.
_______________________________
(-) I.R.
_______________________________
(=) Lucro Liq. Aps I.R.
_______________________________
Dividendos
ndices:
lucratividade (%)
rentabilidade (%)
152,744.45
152,744.45
206,800.00
206,800.00
206,800.00
_____________ ____________ ____________
-25,544.45
106,855.55
239,255.55
_____________ ____________ ____________
-10,217.78
42,742.22
95,702.22
_____________ ____________ ____________
-15,326.67
64,113.33
143,553.33
_____________ ____________ ____________
0.00
0.00
0.00
-0.64
-1.51
2.29
5.91
4.49
12.46
425,740.91
67,027.27
67,027.27
_____________ ____________ ____________
2,545,740.91
67,027.27
67,027.27
_____________ ____________ ____________
1,527,444.55
1,018,296.36
67,027.27
67,027.27
_____________ ____________ ____________
2,545,740.91
67,027.27
67,027.27
Ano 01
Ano 02
Ano 03
___________________________________
_____________ ____________ ____________
lucro liq. antes I.R.
-25,544.45
106,855.55
239,255.55
(-) I.R.
-10,217.78
42,742.22
95,702.22
(+) Depreciao e Amort.
de Desp. Pre-Operac.
206,800.00
206,800.00
206,800.00
(-) Dividendos
0.00
0.00
0.00
(-) Invest. Com Rec.Prprios
67,027.27
67,027.27
134,054.55
a (=) Saldo para Amortiz.
124,446.05
203,886.05
216,298.78
b (-) Amortizao
0.00
0.00
254,574.09
_____________________________
_____________ ____________ ____________
(=) Saldo Final
124,446.05
203,886.05
-38,275.31
Saldo Acumulado
124,446.05
328,332.11
290,056.80
ndice utilizao capac.pagam(b/a)
0.00
0.00
1.18
------------------------------------------------------------------- ---------------------- -------------------- --------------------vi) Analise do Retorno
Ano 00
Ano 01
Ano 02
Receitas
(-) Custos de Produo
_______________________________
C.I.D.
C.I.I.
2,400,000.00 2,800,000.00
1,491,600.00 1,690,800.00
_____________ ____________ ____________
1,195,200.00 1,394,400.00
296,400.00
296,400.00
554,400.00
642,800.00
_____________ ____________ ____________
144,000.00
144,000.00
410,400.00
478,800.00
152,744.45
152,744.45
206,800.00
206,800.00
_____________ ____________ ____________
-25,544.45
106,855.55
-10,217.78
42,742.22
152,744.45
152,744.45
206,800.00
206,800.00
_____________ ____________ ____________
344,217.78
423,657.78
0.00
0.00
152,744.45
152,744.45
_____________ ____________ ____________
100.0%
100.0%
100.0%
100.0%
100.0%
100.0%
Ano 04
Ano 05
Ano 06
Ano 07
Ano 08
Ano 09
144,000.00
1,600,000.00
48,000.00
200,000.00
144,000.00
1,600,000.00
48,000.00
200,000.00
144,000.00
1,600,000.00
48,000.00
200,000.00
144,000.00
1,600,000.00
48,000.00
200,000.00
144,000.00
1,600,000.00
48,000.00
200,000.00
144,000.00
1,600,000.00
48,000.00
200,000.00
1,992,000.00
1,992,000.00
1,992,000.00
1,992,000.00
1,992,000.00
1,992,000.00
108,000.00
38,400.00
150,000.00
0.00
108,000.00
38,400.00
150,000.00
0.00
108,000.00
38,400.00
150,000.00
0.00
108,000.00
38,400.00
150,000.00
0.00
108,000.00
38,400.00
150,000.00
0.00
108,000.00
38,400.00
150,000.00
0.00
296,400.00
2,288,400.00
296,400.00
2,288,400.00
296,400.00
2,288,400.00
296,400.00
2,288,400.00
296,400.00
2,288,400.00
296,400.00
2,288,400.00
296,400.00
144,000.00
20,000.00
296,400.00
144,000.00
20,000.00
296,400.00
144,000.00
20,000.00
296,400.00
144,000.00
20,000.00
296,400.00
144,000.00
20,000.00
296,400.00
144,000.00
20,000.00
460,400.00
460,400.00
460,400.00
460,400.00
460,400.00
460,400.00
1,992,000.00
480,000.00
200,000.00
4,000.00
0.00
1,992,000.00
480,000.00
200,000.00
4,000.00
0.00
1,992,000.00
480,000.00
200,000.00
4,000.00
0.00
1,992,000.00
480,000.00
200,000.00
4,000.00
0.00
1,992,000.00
480,000.00
200,000.00
4,000.00
0.00
1,992,000.00
480,000.00
200,000.00
4,000.00
0.00
2,676,000.00
2,676,000.00
2,676,000.00
2,676,000.00
2,676,000.00
2,676,000.00
3,136,400.00
4,000,000.00
3,136,400.00
4,000,000.00
3,136,400.00
4,000,000.00
3,136,400.00
4,000,000.00
3,136,400.00
4,000,000.00
3,136,400.00
4,000,000.00
36,363.64
74,909.09
44,731.82
36,363.64
74,909.09
44,731.82
36,363.64
74,909.09
44,731.82
36,363.64
74,909.09
44,731.82
36,363.64
74,909.09
44,731.82
36,363.64
74,909.09
44,731.82
545,454.55
156,027.27
857,486.36
545,454.55
156,027.27
857,486.36
545,454.55
156,027.27
857,486.36
545,454.55
156,027.27
857,486.36
545,454.55
156,027.27
857,486.36
545,454.55
156,027.27
857,486.36
109,090.91
54,545.45
109,090.91
54,545.45
109,090.91
54,545.45
109,090.91
54,545.45
109,090.91
54,545.45
109,090.91
54,545.45
559,795.45
134,054.55
693,850.00
0.00
693,850.00
0.00
693,850.00
0.00
693,850.00
0.00
693,850.00
0.00
857,486.36
857,486.36
857,486.36
857,486.36
857,486.36
857,486.36
--------------------- -------------------- -------------------- --------------------- --------------------- --------------------
Prestaes
152,744.45
152,744.45
407,318.55
381,861.14
356,403.73
330,946.32
305,488.91
280,031.50
0.00
0.00
0.00
0.00
Saldo Final
1,527,444.55
1,527,444.55
1,272,870.45
1,018,296.36
763,722.27
509,148.18
254,574.09
0.00
0.00
0.00
0.00
0.00
108,000.00
38,400.00
150,000.00
0.00
296,400.00
108,000.00
38,400.00
150,000.00
0.00
296,400.00
108,000.00
38,400.00
150,000.00
0.00
296,400.00
108,000.00
38,400.00
150,000.00
0.00
296,400.00
108,000.00
38,400.00
150,000.00
0.00
296,400.00
____________
1,711,600.00
____________
848,000.00
____________
144,000.00
20,000.00
200,000.00
480,000.00
4,000.00
0.00
____________
684,000.00
____________
1,711,600.00
____________
848,000.00
____________
144,000.00
20,000.00
200,000.00
480,000.00
4,000.00
0.00
____________
684,000.00
____________
1,711,600.00
____________
848,000.00
____________
144,000.00
20,000.00
200,000.00
480,000.00
4,000.00
0.00
____________
684,000.00
____________
1,711,600.00
____________
848,000.00
____________
144,000.00
20,000.00
200,000.00
480,000.00
4,000.00
0.00
____________
684,000.00
127,287.05
101,829.64
76,372.23
50,914.82
206,800.00
____________
529,512.95
____________
211,805.18
____________
317,707.77
____________
0.00
206,800.00
____________
554,970.36
____________
221,988.15
____________
332,982.22
____________
0.00
166,800.00
____________
620,427.77
____________
248,171.11
____________
372,256.66
____________
0.00
166,800.00
____________
645,885.18
____________
258,354.07
____________
387,531.11
____________
0.00
7.94
24.70
8.32
25.88
9.31
28.94
9.69
30.13
_____________ ____________
1,711,600.00 1,711,600.00
_____________ ____________
848,000.00
848,000.00
_____________ ____________
144,000.00
144,000.00
20,000.00
20,000.00
200,000.00
200,000.00
480,000.00
480,000.00
4,000.00
4,000.00
0.00
0.00
_____________ ____________
684,000.00
684,000.00
25,457.41
0.00
166,800.00
166,800.00
_____________ ____________
671,342.59
696,800.00
_____________ ____________
268,537.04
278,720.00
_____________ ____________
402,805.55
418,080.00
_____________ ____________
0.00
0.00
10.07
31.31
10.45
32.50
134,054.55
0.00
0.00
0.00
0.00
0.00
____________ ____________ ____________ ____________ _____________ ____________
134,054.55
0.00
0.00
0.00
0.00
0.00
____________ ____________ ____________ ____________ _____________ ____________
134,054.55
0.00
0.00
0.00
0.00
0.00
____________ ____________ ____________ ____________ _____________ ____________
134,054.55
0.00
0.00
0.00
0.00
0.00
Ano 05
Ano 06
Ano 07
Ano 08
Ano 09
Ano 04
Ano 05
Ano 06
Ano 07
Ano 08
100.0%
100.0%
100.0%
100.0%
100.0%
100.0%
Ano 10
Ano 11
Ano 12
Ano 13
Ano 14
Ano 15
144,000.00
1,600,000.00
48,000.00
200,000.00
144,000.00
1,600,000.00
48,000.00
200,000.00
144,000.00
1,600,000.00
48,000.00
200,000.00
144,000.00
1,600,000.00
48,000.00
200,000.00
144,000.00
1,600,000.00
48,000.00
200,000.00
144,000.00
1,600,000.00
48,000.00
200,000.00
1,992,000.00
1,992,000.00
1,992,000.00
1,992,000.00
1,992,000.00
1,992,000.00
108,000.00
38,400.00
150,000.00
0.00
108,000.00
38,400.00
150,000.00
0.00
108,000.00
38,400.00
150,000.00
0.00
108,000.00
38,400.00
150,000.00
0.00
108,000.00
38,400.00
150,000.00
0.00
108,000.00
38,400.00
150,000.00
0.00
296,400.00
2,288,400.00
296,400.00
2,288,400.00
296,400.00
2,288,400.00
296,400.00
2,288,400.00
296,400.00
2,288,400.00
296,400.00
2,288,400.00
296,400.00
144,000.00
20,000.00
296,400.00
144,000.00
20,000.00
296,400.00
144,000.00
20,000.00
296,400.00
144,000.00
20,000.00
296,400.00
144,000.00
20,000.00
296,400.00
144,000.00
20,000.00
460,400.00
460,400.00
460,400.00
460,400.00
460,400.00
460,400.00
1,992,000.00
480,000.00
200,000.00
4,000.00
0.00
1,992,000.00
480,000.00
200,000.00
4,000.00
0.00
1,992,000.00
480,000.00
200,000.00
4,000.00
0.00
1,992,000.00
480,000.00
200,000.00
4,000.00
0.00
1,992,000.00
480,000.00
200,000.00
4,000.00
0.00
1,992,000.00
480,000.00
200,000.00
4,000.00
0.00
2,676,000.00
2,676,000.00
2,676,000.00
2,676,000.00
2,676,000.00
2,676,000.00
3,136,400.00
4,000,000.00
3,136,400.00
4,000,000.00
3,136,400.00
4,000,000.00
3,136,400.00
4,000,000.00
3,136,400.00
4,000,000.00
3,136,400.00
4,000,000.00
36,363.64
74,909.09
44,731.82
36,363.64
74,909.09
44,731.82
36,363.64
74,909.09
44,731.82
36,363.64
74,909.09
44,731.82
36,363.64
74,909.09
44,731.82
36,363.64
74,909.09
44,731.82
545,454.55
156,027.27
857,486.36
545,454.55
156,027.27
857,486.36
545,454.55
156,027.27
857,486.36
545,454.55
156,027.27
857,486.36
545,454.55
156,027.27
857,486.36
545,454.55
156,027.27
857,486.36
109,090.91
54,545.45
109,090.91
54,545.45
109,090.91
54,545.45
109,090.91
54,545.45
109,090.91
54,545.45
109,090.91
54,545.45
693,850.00
0.00
693,850.00
0.00
693,850.00
0.00
693,850.00
0.00
693,850.00
0.00
693,850.00
0.00
857,486.36
857,486.36
857,486.36
857,486.36
857,486.36
857,486.36
-------------------- --------------------- -------------------- --------------------- -------------------- --------------------
108,000.00
38,400.00
150,000.00
0.00
296,400.00
108,000.00
38,400.00
150,000.00
0.00
296,400.00
108,000.00
38,400.00
150,000.00
0.00
296,400.00
108,000.00
38,400.00
150,000.00
0.00
296,400.00
108,000.00
38,400.00
150,000.00
0.00
296,400.00
____________
1,711,600.00
____________
848,000.00
____________
144,000.00
20,000.00
200,000.00
480,000.00
4,000.00
0.00
____________
684,000.00
____________
1,711,600.00
____________
848,000.00
____________
144,000.00
20,000.00
200,000.00
480,000.00
4,000.00
0.00
____________
684,000.00
____________
1,711,600.00
____________
848,000.00
____________
144,000.00
20,000.00
200,000.00
480,000.00
4,000.00
0.00
____________
684,000.00
____________
1,711,600.00
____________
848,000.00
____________
144,000.00
20,000.00
200,000.00
480,000.00
4,000.00
0.00
____________
684,000.00
____________
1,711,600.00
____________
848,000.00
____________
144,000.00
20,000.00
200,000.00
480,000.00
4,000.00
0.00
____________
684,000.00
____________
1,711,600.00
____________
848,000.00
____________
144,000.00
20,000.00
200,000.00
480,000.00
4,000.00
0.00
____________
684,000.00
0.00
0.00
0.00
0.00
0.00
0.00
166,800.00
____________
696,800.00
____________
278,720.00
____________
418,080.00
____________
0.00
16,800.00
____________
846,800.00
____________
338,720.00
____________
508,080.00
____________
0.00
16,800.00
____________
846,800.00
____________
338,720.00
____________
508,080.00
____________
0.00
16,800.00
____________
846,800.00
____________
338,720.00
____________
508,080.00
____________
0.00
16,800.00
____________
846,800.00
____________
338,720.00
____________
508,080.00
____________
0.00
16,800.00
____________
846,800.00
____________
338,720.00
____________
508,080.00
____________
0.00
10.45
32.50
12.70
39.50
12.70
39.50
12.70
39.50
12.70
39.50
12.70
39.50
0.00
0.00
0.00
0.00
0.00
0.00
____________ ____________ ____________ ____________ ____________ ____________
0.00
0.00
0.00
0.00
0.00
0.00
____________ ____________ ____________ ____________ ____________ ____________
0.00
0.00
0.00
0.00
0.00
0.00
____________ ____________ ____________ ____________ ____________ ____________
0.00
0.00
0.00
0.00
0.00
0.00
Ano 11
Ano 12
Ano 13
Ano 14
Ano 15
Ano 10
Ano 11
Ano 12
Ano 13
Ano 14
-------------------- ---------------------
-------------------- --------------------Ano 15
Total
____________ ____________
0.00
420,000.00
1,500,000.00
200,000.00
0.00
693,850.00
____________ ____________
0.00 2,813,850.00
____________ ____________
1,527,444.55
0.00 1,286,405.45
____________ ____________
0.00 2,813,850.00
--------------------
-------------------- --------------------Ano 15
4,000,000.00
2,288,400.00
_________________________
1,992,000.00
296,400.00
848,000.00
_________________________
144,000.00
684,000.00
0.00
16,800.00
____________ ____________
846,800.00
338,720.00
0.00
16,800.00
_________________________
524,880.00
0.00
0.00
_________________________
524,880.00
_____________________
________________
-905,850.00
-905,850.00
0.00
____________ ____________
1,430,730.00
1,430,730.00
-------------------- ---------------------