REVISO PARA A PROVA (2)MODELO DE NEGCIOPRODUTOREF.QUANTIDADEPREO (R$)ROL (R$)janfevmarabrmaijunjulagosetoutnovdeztotalALVENARIAm23500050175000086%15002000300035003000250030005000500035001500150035000CHAPISCOm270000428000014%TOTAL$2,030,000.002 - REQUISITOS UNITRIOSPRODUTOREF.QUANTIDADEALVENARIABLOCOmil0.014ARGAMASSAkg20TELAkg0.3CHAPISCOCIMENTOkg5AREIAkg183 - DEMANDA DE CONSUMOPRODUTOREF.QUANTIDADEQUANT ANUAL (R$)CUSTO UNIT (R$)CUSTO TOTAL (R$)ALVENARIAR$ 1,265,250.00BLOCOmil0.0144902000$980,000.00ARGAMASSAkg207000000.4$280,000.00TELAkg0.3105000.5$5,250.00CHAPISCOR$ 238,000.00CIMENTOkg53500000.5$175,000.00AREIAkg1812600000.05$63,000.00TOTALR$ 1,503,250.00CVMC = ROL - CV$526,750.00** CUSTO VARIVEL REPRESENTA 74% DO ORAMENTOCV=74%CV = 74% MC=26% ROL=100%4 - TABELA DE ESTOQUEPRODUTOREFQUANTIDADECUSTO UNIT (R$)CUSTO TOTAL (R$)ALVENARIAR$ 105,437.50BLOCOmil412000$81,666.67ARGAMASSAkg583330.4$23,333.33TELAkg8750.5$437.50CHAPISCOR$ 19,833.33CIMENTOkg291670.5$14,583.33AREIAkg1050000.05$5,250.00TOTALR$ 125,270.835 - IMOBILIZAES TCNICASCONSTRUO CIVILMAQ E EQUIPVECULOSUTILCAMINHO6 - DESPESAS DE IMPLANTAO / PR-OPERACIONAISDESP. FISCAIS E TRANSPORTEDESPESAS MONTAGEMADM. PROJETOESTUDOS E PROJETOSORGANIZAES E EVENTUAIS

ADIMINISTRATIVOTabela 1.1Composio do Capital Social da EmpresaScios%CotasPedro50%129,305Joo50%129,305TOTAL100%258,610Fonte: Equipe do ProjetoTabela I.2Controle do Empreendimento e Retirada Pr-labore - AnualSciosCargoRetiradas Pr-Labore 1 Anual - (R$ 1,00)Pedro60,000Joo60,000TOTAL120,000Fonte: Equipe do ProjetoTabela I.3Quadro de Mo-de-ObraDiscriminaoQuant.Salrio Unit.Salrios / MsEncargos SociaisTotal FolhaM.OProduo22,1491,7193,868Motorista11,4011,4011,1212,522MODAux. Adm17487485981,346MOITOTAL22,1491,7193,868Fonte: Equipe do Projeto

TCNICOMODELO DE NEGCIOPRODUTOREF.QUANTIDADEPREO (R$)ROL (R$)TRANSPORTE DE AREIA LIMPAm32,800.00$26.95$75,460.0028%TRANSPORTE DE AREIA SUJAm33,148.00$22.33$70,294.8426%TRANSPORTE DE BRITA 3/8t1,200.00$61.60$73,920.0028%TRANSPORTE DE BRITA 5/8t128.00$57.75$7,392.003%TRANSPORTE DE BRITA GRADUADAt676.00$46.20$31,231.2012%FRETEm3240.00$8.40$2,016.001%TRANSPORTE DE ARENOSOm3380.00$22.33$8,485.403%TOTAL$268,799.44100%$22,399.952 - REQUISITOS UNITRIOSPRODUTOREF.QUANTIDADETRANSPORTE DE AREIA LIMPAAREIA LIMPAm31.0000.1417000COMBUSTVELl2.222PNEUunid0.0000512428.5714285714TRANSPORTE DE AREIA SUJAAREIA SUJAm31.0000.1428571429COMBUSTVELl2.222PNEUunid0.000045TRANSPORTE DE BRITA 3/8BRITA 3/8t1.000COMBUSTVELl1.389PNEUunid0.000119TRANSPORTE DE BRITA 5/8BRITA 5/8t1.000COMBUSTVELl1.389PNEUunid0.001116TRANSPORTE DE BRITA GRADUADABRITA GRADUADAt1.000COMBUSTVELl1.389PNEUunid0.000211FRETECOMBUSTVELl1.667PNEUunid0.000595TRANSPORTE DE ARENOSOARENOSOm31.000COMBUSTVELl2.222PNEUunid0.0003763 - DEMANDA DE CONSUMOPRODUTOREF.QUANTIDADEQUANT ANUAL (R$)CUSTO UNIT (R$)CUSTO TOTAL (R$)TRANSPORTE DE AREIA LIMPAR$ 37,577.90AREIA LIMPAm31.002,800.007.22$20,216.00COMBUSTVELl2.226,222.222.40$14,933.33PNEUunid0.0000510.1417,000.00$2,428.57TRANSPORTE DE AREIA SUJAR$ 33,195.02AREIA SUJAm31.003,148.004.44$13,977.12COMBUSTVELl2.226,995.562.40$16,789.33PNEUunid0.0000450.1417,000.00$2,428.57TRANSPORTE DE BRITA 3/8R$ 76,028.57BRITA 3/8t1.001,200.0058.00$69,600.00COMBUSTVELl1.391,666.672.40$4,000.00PNEUunid0.0001190.1417,000.00$2,428.57TRANSPORTE DE BRITA 5/8R$ 9,447.24BRITA 5/8t1.00128.0051.50$6,592.00COMBUSTVELl1.39177.782.40$426.67PNEUunid0.0011160.1417,000.00$2,428.57TRANSPORTE DE BRITA GRADUADAR$ 28,341.90BRITA GRADUADAt1.00676.0035.00$23,660.00COMBUSTVELl1.39938.892.40$2,253.33PNEUunid0.0002110.1417,000.00$2,428.57FRETER$ 3,388.57COMBUSTVELl1.67400.002.40$960.00PNEUunid0.0005950.1417,000.00$2,428.57TRANSPORTE DE ARENOSOR$ 6,142.44ARENOSOm31.00380.004.44$1,687.20COMBUSTVELl2.22844.442.40$2,026.67PNEUunid0.0003760.1417,000.00$2,428.57TOTALR$ 194,121.65ROL$268,799.44100%CVR$ 194,121.6572%MC$74,677.7928%4 - TABELA DE ESTOQUEPRODUTOREFQUANTIDADECUSTO UNIT (R$)CUSTO TOTAL (R$)TRANSPORTE DE AREIA LIMPA$1,230.01AREIA LIMPAm3115.077.22$830.79PNEUunid0.0217,000.00$399.22TRANSPORTE DE AREIA SUJA$973.62AREIA SUJAm3129.374.44$574.40PNEUunid0.0217,000.00$399.22TRANSPORTE DE BRITA 3/8$3,259.49BRITA 3/8t49.3258.00$2,860.27PNEUunid0.0217,000.00$399.22TRANSPORTE DE BRITA 5/8$670.12BRITA 5/8t5.2651.50$270.90PNEUunid0.0217,000.00$399.22TRANSPORTE DE BRITA GRADUADA$1,371.55BRITA GRADUADAt27.7835.00$972.33PNEUunid0.0217,000.00$399.22TRANSPORTE DE ARENOSO$468.55ARENOSOm315.624.44$69.34PNEUunid0.0217,000.00$399.22MANUTENO$1,200.00LEO LUBRIFICANTEl20.0060.00$1,200.00TOTALR$ 9,173.345 - IMOBILIZAES TCNICASCONSTRUO CIVILQUANTIDADECUSTO UNIT.R$ 43,500.00SALA/GALPO1$40,000.00R$ 40,000.00INST. ELTRICAS1$1,000.00R$ 1,000.00INST. HIDRULICAS1$1,000.00R$ 1,000.00ACABAMENTO1$1,500.00R$ 1,500.00MQUINAS E EQUIPAMENTO0.00.0VECULOSR$ 152,000.00CAAMBA1$152,000.00R$ 152,000.00TIR$ 3,800.00COMPUTADORES1$1,800.00R$ 1,800.00MATERIAL DE ESCRITRIO1$2,000.00R$ 2,000.00TOTALR$ 199,300.006 - DESPESAS DE IMPLANTAO / PR-OPERACIONAISR$DESP. FISCAIS (2%)$3,986.00ADM PROJETO$2,000.00ORGANIZAES E EVENTUAIS (5%)$9,965.00DES. MONTAGEM$5,000.00EST. PROJETOS (3%)R$ 5,979.00TOTAL$26,930.00

FINANCEIRO 1ESTUDO FINANCEIRO1NECESSIDADES$47,353.291.1DISP. MINIMA EM CAIXA E BANCOS$20,000.001.2ESTOQUE$7,973.341.2.1MATERIAIS$5,578.041.2.2PNEU$2,395.301.2.3MATERIAL ACABADO0.01.2.4MATERIAL DE LIMPEZA0.01.3TTULOS EM CARTEIRA$19,379.942RECURSOS$47,353.292.1CRDITO DE FORNECEDORES$7,973.342.2FINANCIAMENTO PARA GIRO$5,000.002.3CAPITAL DE GIRO LQUIDO$34,379.94ITENS%3FATURAMENTO$22,399.953.1 VISTA (20%)20%$4,479.993.2 PRAZO (80%)80%$17,919.963.3FINANCIAMENTO PARA GIRO$5,000.003.4SALDO$12,919.96$19,379.94Tabela 4.3Investimento TotalDiscriminaoValor (R$ 1,00)1- Investimento Fixo$226,230.001.1 - Imobilizaes Tcnicas$199,300.00SALA/GALPO$40,000.00INST. ELTRICAS$1,000.00INST. HIDRULICAS$1,000.00ACABAMENTO$1,500.00CAAMBA$152,000.00COMPUTADORES$1,800.00MATERIAL DE ESCRITRIO$2,000.001.2 - Despesas de Implantao$26,930.00DESP. FISCAIS (2%)$3,986.00ADM PROJETO$2,000.00ORGANIZAES E EVENTUAIS (5%)$9,965.00DES. MONTAGEM$5,000.00EST. PROJETOS (3%)$5,979.00

FINANCEIRO 2Tabela 4.4Cronograma de DesembolsosDiscriminaoTRIMESTRETOTAL12341- Investimento Fixo$56,832.50$56,832.50$55,832.50$54,732.50$226,230.001.1 - Imobilizaes Tcnicas$50,100.00$50,100.00$49,100.00$48,000.00$199,300.00SALA/GALPO$10,000.00$10,000.00$10,000.00$10,000.00$40,000.00INST. ELTRICAS$500.00$500.00$1,000.00INST. HIDRULICAS$500.00$500.00$1,000.00ACABAMENTO$1,500.00CAAMBA$38,000.00$38,000.00$38,000.00$38,000.00$152,000.00COMPUTADORES$600.00$600.00$600.00$1,800.00MATERIAL DE ESCRITRIO$500.00$500.00$500.00$2,000.001.2 - Despesas de Implantao$6,732.50$6,732.50$6,732.50$6,732.50$26,930.00DESP. FISCAIS (2%)$996.50$996.50$996.50$996.50$3,986.00ADM PROJETO$500.00$500.00$500.00$500.00$2,000.00ORGANIZAES E EVENTUAIS (5%)$2,491.25$2,491.25$2,491.25$2,491.25$9,965.00DES. MONTAGEM$1,250.00$1,250.00$1,250.00$1,250.00$5,000.00EST. PROJETOS (3%)$1,494.75$1,494.75$1,494.75$1,494.75$5,979.002 - Capital de Giro Lquido$34,379.94$34,379.94Investimento Total$56,832.50$56,832.50$55,832.50$89,112.44$258,609.94Recursos de Terceiros 90%$51,149.25$51,149.25$50,249.25$80,201.20$232,748.95Recursos Prprios 10%$5,683.25$5,683.25$5,583.25$8,911.24$25,860.99

FINANCEIRO 3Tabela 4.5Usos e Fontes dos RecursosDiscriminaoTRIMESTRETOTAL12341- Investimento Fixo$56,832.50$56,832.50$55,832.50$54,732.50$226,230.001.1 - Imobilizaes Tcnicas$50,100.00$50,100.00$49,100.00$48,000.00$199,300.00SALA/GALPO$10,000.00$10,000.00$10,000.00$10,000.00$40,000.00INST. ELTRICAS$500.00$500.00$1,000.00INST. HIDRULICAS$500.00$500.00$1,000.00ACABAMENTO$1,500.00CAAMBA$38,000.00$38,000.00$38,000.00$38,000.00$152,000.00COMPUTADORES$600.00$600.00$600.00$1,800.00MATERIAL DE ESCRITRIO$500.00$500.00$500.00$2,000.001.2 - Despesas de Implantao$6,732.50$6,732.50$6,732.50$6,732.50$26,930.00DESP. FISCAIS (2%)$996.50$996.50$996.50$996.50$3,986.00ADM PROJETO$500.00$500.00$500.00$500.00$2,000.00ORGANIZAES E EVENTUAIS (5%)$2,491.25$2,491.25$2,491.25$2,491.25$9,965.00DES. MONTAGEM$1,250.00$1,250.00$1,250.00$1,250.00$5,000.00EST. PROJETOS (3%)$1,494.75$1,494.75$1,494.75$1,494.75$5,979.002 - Capital de Giro Lquido$34,379.94$34,379.94Fontes$56,832.50$56,832.50$55,832.50$89,112.44$258,609.94Recursos deTterceiros 90%$51,149.25$51,149.25$50,249.25$80,201.20$232,748.95Recursos Prprios 10%$5,683.25$5,683.25$5,583.25$8,911.24$25,860.99

ECONMICO 1Tabela 5.1Clculo da Depreciao - Valores Anuais - (R$ 1,00)DiscriminaoValor%Vida tilRateioValor TotalADMSALA/GALPO$40,000.004%25$1,600.00$1,600.00CAAMBA$152,000.0025%4$38,000.00$38,000.00COMPUTADORES$1,800.0020%5$360.00$360.00Total$193,800.00--$39,960.00$39,960.00Tabela 5.2Clculo de Seguros - Valores Anuais - (R$ 1,00)DiscriminaoValor% do PrmioValor a PagarRateioADMSALA/GALPO$40,000.000.5$20,000.00$20,000.00CAAMBA$152,000.000.5$76,000.00$76,000.00$200.00COMPUTADORES$1,800.0010$18,000.00$18,000.00ESTOQUE$9,173.340.5$4,586.67$4,586.67Total$202,973.34$118,586.67$118,586.672.3 - Clculo da Taxa de Juros de Longo PrazoInvestimento TotalR$ 258,609.94Financiamento - 90%R$ 232,748.95Juros - Anual9.00%Perodo de Carncia1 ano para o PrincipalTabela 5.3Cronograma de Desembolsos e de Amortizao do Principal e Juros - (R$ 1,00)ANOI.TSAQUE 90%PrincipalJurosSaldo Acumulado1258,610232,749232,74920,947232,749ANOSALDOJUROSPrincipalSALDO DEVEDOR2232,74920,94725,861206,8883206,88818,62025,861181,0274181,02716,29225,861155,1665155,16613,96525,861129,3056129,30511,63725,861103,4447103,4449,31025,86177,583877,5836,98225,86151,722951,7224,65525,86125,8611025,8612,32725,8610Total0104,737232,7490Fonte: Equipe do ProjetoJuros de Longo PrazoR$ 20,947.41Tabela 5.4Estrutura de Custos e DespesasCustoRateioTotal (R$1,00)ADMFinanceiro1. Fixos$211,304.67$20,947.41$232,252.081.1_Retiradas "pr-labore"$2,149.00$2,149.001.2_Mo-de-obra$46,416.00$46,416.001.3_ Depreciao$39,960.00$39,960.00$204,962.671.4_Seguros$118,586.67$118,586.671.5_Juros_Longo Prazo$20,947.41$20,947.411.6_Manuteno0.01.7_Amortizao Diferido$2,693.00$2,693.001.8_Impostos e Taxas$1,500.00$1,500.002. Variveis0.00.0$216,518.452.1_Produtos$194,121.65--$194,121.652.4_Transporte$18,796.80-$18,796.802.5_Comisso Motorista$3,600.00-$3,600.00Total (1+2)$194,121.65$211,304.67$20,947.41$426,373.732.6 - Anlise MicroeconmicaSegue abaixo os indicadores estticos e dinmicos do empreendimento:a) Ponto de Equilbrio (PE) econmico:PE =CFx 100ROL - CVPEf =CFRMe - CVMeCF = Custos Fixos =232,252ROL = Receita Operacional Lquida =268,799CV = Custos Variveis216,518PE =232,252x 100 =444%52,281

ECONMICO 2Tabela 5.5Demonstrativos de ResultadosCapacidade de Pagamento do ProjetoDiscriminaoValor (R$1,00)%= Receita Operacional Bruta319,999- Impostos sobre Vendas51,200= Receita Operacional Liquida268,799100.00%- Custo Varivel216,51880.55%= Margem de Contribuio52,28119.45%- Despesas Administrativas168,65262.74%- Despesas Financeiras20,9477.79%Lucro Lquido-137,318-51.09%+ Depreciao39,96014.87%+ Amortizao do Diferido2,6931.00%- Amortizao do Financiamento25,8619.62%= Capacidade de Pagamento Lquida-120,526-44.84%+ Juros de Longo Prazo20,9477.79%+ Amortizao do Financiamento25,8619.62%= Capacidade de Pagamento Bruta-73,718-27.42%Fonte: Equipe do ProjetoQuantidadeCVCFCTReceita00232,252232,2520119,683232,252251,93624,436239,367232,252271,61948,873359,050232,252291,30373,309478,734232,252310,98697,745598,417232,252330,670122,1827118,101232,252350,353146,6188137,784232,252370,037171,0549157,468232,252389,720195,49110177,151232,252409,404219,92711196,835232,252429,087244,36312216,518232,252448,771268,7991

ECONMICO 2

QuantidadeCVCFCTReceita

ECONMICO 3Tabela 5.6Projeo dos resultadosDiscriminaoAnos Operacionais - R$ 1,0012345678910= Receita Operacional Bruta351,096351,096351,096351,096351,096351,096351,096351,096351,096351,096- Impostos sobre Vendas82,29782,29782,29782,29782,29782,29782,29782,29782,29782,297= Receita Operacional Liquida268,799268,799268,799268,799268,799268,799268,799268,799268,799268,799- Custo Varivel216,518229,510243,280257,877273,350289,751307,136325,564345,098365,803= Margem de Contribuio52,28139,29025,51910,922-4,550-20,951-38,336-56,764-76,298-97,004- Despesas Administrativas168,652183,830200,375218,409238,066259,492282,846308,302336,049366,293- Despesas Financeiras20,94720,94718,62016,29213,96511,6379,3106,9824,6552,327Lucro Lquido-137,318-137,318-137,318-137,318-137,318-137,318-137,318-137,318-137,318-137,318+ Depreciao39,96039,96039,96039,96039,96039,96039,96039,96039,96039,960+ Amortizao do Diferido2,6932,6932,6932,6932,6932,6932,6932,6932,6932,693- Amortizao do Financiamento25,86125,86125,86125,86125,86125,86125,86125,86125,861= Capacidade de Pagamento Lquida-179,971-205,832-205,832-205,832-205,832-205,832-205,832-205,832-205,832-205,832+ Juros de Longo Prazo20,94720,94718,62016,29213,96511,6379,3106,9824,6552,327+ Amortizao do Financiamento025,86125,86125,86125,86125,86125,86125,86125,86125,861= Capacidade de Pagamento Bruta-159,024-159,024-161,351-163,679-166,006-168,334-170,661-172,989-175,316-177,644Fonte: Equipe do Projeto