DRE e fluxo

8/12/2019 DRE e fluxo

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1 2 3 4

Preo de Venda R$ 12.00 R$ 12.00 R$ 12.00 R$ 12.00

Quantidade 12000 12000 12000 12000

Receita Bruta 144,000.00 144,000.00 144,000.00 144,000.00

ICMS 25,920.00 25,920.00 25,920.00 25,920.00PIS 2,376.00 2,376.00 2,376.00 2,376.00

COFINS 10,944.00 10,944.00 10,944.00 10,944.00

Comisso 4,320.00 4,320.00 4,320.00 4,320.00

Receita Lquida 100,440.00 100,440.00 100,440.00 100,440.00

CPV 36,000.00 36,000.00 36,000.00 36,000.00

Margem Contribuio 64,440.00 64,440.00 64,440.00 64,440.00

gua - luz - telefone 2,000.00 2,000.00 2,000.00 2,000.00

prolabore 7,000.00 7,000.00 7,000.00 7,000.00

salrio + encargos 5,000.00 5,000.00 5,000.00 5,000.00

transporte 1,000.00 1,000.00 1,000.00 1,000.00

marketing 3,000.00 3,000.00 3,000.00 3,000.00

depreciao 2,000.00 2,000.00 2,000.00 2,000.00

Lucro Operacional 44,440.00 44,440.00 44,440.00 44,440.00

IR 6,666.00 6,666.00 6,666.00 6,666.00

CS 3,999.60 3,999.60 3,999.60 3,999.60

Lucro Lquido 33,774.40 33,774.40 33,774.40 33,774.40

Contas a Receber Valor 1 2 3

1 144,000.00 48,000.00 48,000.00 48,000.00

2 144,000.00 48,000.00 48,000.00

3 144,000.00 48,000.00

4 144,000.00

5 144,000.00

6 144,000.00

7 144,000.00

8 144,000.00

9 144,000.00

10 144,000.00

11 144,000.00

12 144,000.00

Total 48,000.00 96,000.00 144,000.00

Fornecedores Valor 1 2 3

1 36,000.00 18,000.00 18,000.00

2 36,000.00 18,000.00 18,000.00

3 36,000.00 18,000.00

4 36,000.00

5 36,000.00

6 36,000.00

7 36,000.00


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8 36,000.00

9 36,000.00

10 36,000.00

11 36,000.00

12 36,000.00

Total 18,000.00 36,000.00 36,000.00

1 2 3 4

Saldo Inicial 0.00 3,305.70R$ 8,385.80R$ 14,324.87R$

Entradas com vendas 48,000.00R$ 96,000.00R$ 144,000.00R$ 144,000.00R$

Entradas Financiamentos 40,000.00R$

Entrada Aplicao financeira

Saldo em Caixa 48,000.00R$ 139,305.70R$ 152,385.80R$ 158,324.87R$

Financiamento Invest. Inicial R$ 22,694.30 R$ 22,694.30 R$ 22,694.30 R$ 22,694.30

Financiamento Capital de Giro 7,141.03R$ 7,141.03R$

Aplicao Financeira

Fornecedores - CMV 18,000.00R$ 36,000.00R$ 36,000.00R$ 36,000.00R$

gua - luz - telefone 2,000.00R$ 2,000.00R$ 2,000.00R$

prolabore 7,000.00R$ 7,000.00R$ 7,000.00R$salrio + encargos 5,000.00R$ 5,000.00R$ 5,000.00R$

transporte 1,000.00R$ 1,000.00R$ 1,000.00R$ 1,000.00R$

marketing 3,000.00R$ 3,000.00R$ 3,000.00R$ 3,000.00R$

IR 6,666.00R$ 6,666.00R$ 6,666.00R$

CS 3,999.60R$ 3,999.60R$ 3,999.60R$

Comisso 4,320.00R$ 4,320.00R$ 4,320.00R$

ICMS 25,920.00R$ 25,920.00R$ 25,920.00R$

PIS 2,376.00R$ 2,376.00R$ 2,376.00R$

COFINS 10,944.00R$ 10,944.00R$ 10,944.00R$

Total de Sadas 44,694.30R$ 130,919.90R$ 138,060.93R$ 138,060.93R$

Saldo do Ms 3,305.70R$ 34,919.90-R$ 5,939.07R$ 5,939.07R$

Saldo Final Acumul. 3,305.70R$ 8,385.80R$ 14,324.87R$ 20,263.94R$

Payback Descontado

Taxa Interna de Retorno

2oPasso - Calcular as prestaes dos financiamentos de investime

Valor Financiado Pres

240,000.00

R$ 7,

R$ 22,Financiamento Investimento Inicial

Financiamento Capital de Giro

3oPasso - Realizar as anlises de viabilidade Payba

Aplicao Financeira R$ 100,000.00 R$ 115Aplicao Res

23.33 Meses

2.30%

40,000.00


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Valor Presente Lquido

Indice de Lucratividade Lquida

TMA -Taxa minima de atratividade 2.00% a.m.

tempo 0 1 2 3

Fluxo de caixa - nominal 240,000.00-R$ 3,305.70R$ 34,919.90-R$ 5,939.07R$

Fluxo de caixa - valor presente 240,000.00-R$ 3,240.88R$ 33,563.92-R$ 5,596.52R$

PAYBACK DESCONTADO 240,000.00-R$ 236,759.12- 270,323.04- 264,726.52-

PAYBACK DESCONTADO -R$ - - -

15,412.77

1.0642


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5 6 7 8 9

R$ 12.00 R$ 12.00 R$ 12.00 R$ 12.00 R$ 12.00

12000 12000 12000 12000 12000

144,000.00 144,000.00 144,000.00 144,000.00 144,000.00

25,920.00 25,920.00 25,920.00 25,920.00 25,920.002,376.00 2,376.00 2,376.00 2,376.00 2,376.00

10,944.00 10,944.00 10,944.00 10,944.00 10,944.00

4,320.00 4,320.00 4,320.00 4,320.00 4,320.00

100,440.00 100,440.00 100,440.00 100,440.00 100,440.00

36,000.00 36,000.00 36,000.00 36,000.00 36,000.00

64,440.00 64,440.00 64,440.00 64,440.00 64,440.00

2,000.00 2,000.00 2,000.00 2,000.00 2,000.00

7,000.00 7,000.00 7,000.00 7,000.00 7,000.00

5,000.00 5,000.00 5,000.00 5,000.00 5,000.00

1,000.00 1,000.00 1,000.00 1,000.00 1,000.00

3,000.00 3,000.00 3,000.00 3,000.00 3,000.00

2,000.00 2,000.00 2,000.00 2,000.00 2,000.00

44,440.00 44,440.00 44,440.00 44,440.00 44,440.00

6,666.00 6,666.00 6,666.00 6,666.00 6,666.00

3,999.60 3,999.60 3,999.60 3,999.60 3,999.60

33,774.40 33,774.40 33,774.40 33,774.40 33,774.40

4 5 6 7 8

48,000.00

48,000.00 48,000.00

48,000.00 48,000.00 48,000.00

48,000.00 48,000.00 48,000.00

48,000.00 48,000.00 48,000.00

48,000.00 48,000.00

48,000.00

144,000.00 144,000.00 144,000.00 144,000.00 144,000.00

4 5 6 7 8

18,000.00

18,000.00 18,000.00

18,000.00 18,000.00

18,000.00 18,000.00

18,000.00 18,000.00

oPasso - Elaborar a DRE e o Fluxo de Caixa


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18,000.00

36,000.00 36,000.00 36,000.00 36,000.00 36,000.00

5 6 7 8 9

20,263.94R$ 26,203.01R$ 32,142.08R$ 61,918.85-R$ 55,979.78-R$

144,000.00R$ 144,000.00R$ 144,000.00R$ 144,000.00R$ 144,000.00R$

164,263.94R$ 170,203.01R$ 176,142.08R$ 82,081.15R$ 88,020.22R$

R$ 22,694.30 R$ 22,694.30 R$ 22,694.30 R$ 22,694.30 R$ 22,694.30

7,141.03R$ 7,141.03R$ 7,141.03R$ 7,141.03R$

100,000.00R$

36,000.00R$ 36,000.00R$ 36,000.00R$ 36,000.00R$ 36,000.00R$

2,000.00R$ 2,000.00R$ 2,000.00R$ 2,000.00R$ 2,000.00R$

7,000.00R$ 7,000.00R$ 7,000.00R$ 7,000.00R$ 7,000.00R$5,000.00R$ 5,000.00R$ 5,000.00R$ 5,000.00R$ 5,000.00R$

1,000.00R$ 1,000.00R$ 1,000.00R$ 1,000.00R$ 1,000.00R$

3,000.00R$ 3,000.00R$ 3,000.00R$ 3,000.00R$ 3,000.00R$

6,666.00R$ 6,666.00R$ 6,666.00R$ 6,666.00R$ 6,666.00R$

3,999.60R$ 3,999.60R$ 3,999.60R$ 3,999.60R$ 3,999.60R$

4,320.00R$ 4,320.00R$ 4,320.00R$ 4,320.00R$ 4,320.00R$

25,920.00R$ 25,920.00R$ 25,920.00R$ 25,920.00R$ 25,920.00R$

2,376.00R$ 2,376.00R$ 2,376.00R$ 2,376.00R$ 2,376.00R$

10,944.00R$ 10,944.00R$ 10,944.00R$ 10,944.00R$ 10,944.00R$

138,060.93R$ 138,060.93R$ 238,060.93R$ 138,060.93R$ 130,919.90R$

5,939.07R$ 5,939.07R$ 94,060.93-R$ 5,939.07R$ 13,080.10R$

26,203.01R$ 32,142.08R$ 61,918.85-R$ 55,979.78-R$ 42,899.68-R$

to inicial e do capital de giro e o montante da aplicao realizada no 7 ms para alimentar o Fluxo

tao

141.03

694.30

k Descontado TIR VPL ILL considerando uma Taxa Mnima de Atratividade de 2% ao ms.

,927.41gate


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4 5 6 7 8

5,939.07R$ 5,939.07R$ 5,939.07R$ 94,060.93-R$ 5,939.07R$

5,486.78R$ 5,379.20R$ 5,273.72R$ -R$ 81,885.70 5,068.94R$

259,239.74- 253,860.54- 248,586.82- 330,472.52- 325,403.58-

- - - - -


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10 11 12 Total

R$ 12.00 R$ 12.00 R$ 12.00 R$ 144.00

12000 12000 12000 144000

144,000.00 144,000.00 144,000.00 1,728,000.00

25,920.00 25,920.00 25,920.00 311,040.002,376.00 2,376.00 2,376.00 28,512.00

10,944.00 10,944.00 10,944.00 131,328.00

4,320.00 4,320.00 4,320.00 51,840.00

100,440.00 100,440.00 100,440.00 1,205,280.00

36,000.00 36,000.00 36,000.00 432,000.00

64,440.00 64,440.00 64,440.00 773,280.00

2,000.00 2,000.00 2,000.00 24,000.00

7,000.00 7,000.00 7,000.00 84,000.00

5,000.00 5,000.00 5,000.00 60,000.00

1,000.00 1,000.00 1,000.00 12,000.00

3,000.00 3,000.00 3,000.00 36,000.00

2,000.00 2,000.00 2,000.00 24,000.00

44,440.00 44,440.00 44,440.00 533,280.00

6,666.00 6,666.00 6,666.00 79,992.00

3,999.60 3,999.60 3,999.60 47,995.20

33,774.40 33,774.40 33,774.40 405,292.80

9 10 11 12

48,000.00

48,000.00 48,000.00

48,000.00 48,000.00 48,000.00

48,000.00 48,000.00 48,000.00

48,000.00 48,000.00

48,000.00

144,000.00 144,000.00 144,000.00 144,000.00

9 10 11 12


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18,000.00

18,000.00 18,000.00

18,000.00 18,000.00

18,000.00 18,000.00

18,000.00

36,000.00 36,000.00 36,000.00 36,000.00

10 11 12

42,899.68-R$ 29,819.58-R$ 16,739.48-R$

144,000.00R$ 144,000.00R$ 144,000.00R$

115,927.41R$

101,100.32R$ 114,180.42R$ 243,187.93R$

R$ 22,694.30 R$ 22,694.30 R$ 22,694.30

36,000.00R$ 36,000.00R$ 36,000.00R$

2,000.00R$ 2,000.00R$ 2,000.00R$

7,000.00R$ 7,000.00R$ 7,000.00R$5,000.00R$ 5,000.00R$ 5,000.00R$

1,000.00R$ 1,000.00R$ 1,000.00R$

3,000.00R$ 3,000.00R$ 3,000.00R$

6,666.00R$ 6,666.00R$ 6,666.00R$

3,999.60R$ 3,999.60R$ 3,999.60R$

4,320.00R$ 4,320.00R$ 4,320.00R$

25,920.00R$ 25,920.00R$ 25,920.00R$

2,376.00R$ 2,376.00R$ 2,376.00R$

10,944.00R$ 10,944.00R$ 10,944.00R$

130,919.90R$ 130,919.90R$ 130,919.90R$

13,080.10R$ 13,080.10R$ 13,080.10R$

29,819.58-R$ 16,739.48-R$ 112,268.03R$

de Caixa.


9/13

9 10 11 12

13,080.10R$ 13,080.10R$ 13,080.10R$ 13,080.10R$

10,944.84R$ 10,730.24R$ 10,519.84R$ 10,313.57R$

314,458.74- 303,728.50- 293,208.66- 282,895.09-

- - - - invivel


10/13

4oPasso - Elaborar relatrio de anlise de viabilidade econmico

5 Passo Considerando que ecobags est no ramo de moda, acessrios e utilidades voc deve f

para fundamentar seu relatrio de anlise de viabilidade. Parta do conceito produto ecobags, ma

possibilidades para expanso e ganho de mercado do produto. Para realizar este passo voc pode

crescimento do setor?

externo?

passo.

trial, seja no-poluente, no-txico, notadamente benfico ao meio ambiente e sade, co

http://www.idhea.com.br/pdf

A atividade econmica mundial, baseada na produo de massa e no cons

comportamentos que interferem diretamente na qualidade de vida da populao. Esta situNo caso dos grandes centros urbanos a questo qualidade de vida (determinada por fatore

deste cenrio que surgiu o chamado marketing verde, produtos e servios direcionados

amente corretos.

Produto ecolgico todo artigo que, artesanal, manufaturado ou industrializ

sustentvel.

O mercado interno brasileiro dispe de considerveis nichos de consumo e p
http://www.idhea.com.br/pdf/sociedade.pdf


11/13

com o uso de fontes geradoras de energia limpa, como a solar e elica. Outro produto hoje

ecolgicas ), alm de aparentar se a grande soluo para a no utilizao de sacolas plsti

tambm pode simbolizar luxo e alto estilo.


12/13

- financeira. - Deve ser explicado cada indicador.

zer uma pesquisa do mercado do produto no Brasil e utilizar os dados encontrados

is especificamente da matria prima do produto que deve ser ecolgica, pensa nas

tilizar como roteiro as seguintes questes: a. O atual cenrio econmico indica

b. Quais as perspectivas do setor no mercado interno e

Abaixo voc tem alguns site que poder consultar para realizar este quinto

ntribuindo para o desenvolvimento de um modelo econmico e social

sociedade.pdf

umismo (mercado globalizado) acaba definindo e impondo estilos e

o se expressa atravs das tendncias e preferncias de consumo.s scioambientais) considerada uma demanda urgente. Dentro

um segmento especfico que valoriza e consome produtos ecologic-

ado, de uso pessoal, alimentar, residencial, comercial, agrcola e indus-

oder aquisitivo para ecoprodutos, como nas reas de energia eltrica


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em dia com um grande poder de aquisiao so as ecobags (bolsas

icas que nunca se decompe na natureza, as ecobags personalizada

DRE e fluxo

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