Planilha de Custos e Honorrios Contbeis

CustosGeraisPLANILHA DE CUSTO INDIVIDUALIZADO DE HONORRIOSData/Base:Feb-09DescrioDepto.fiscalDepto.contbilDepto.PessoalAdministrativoCusto Salarial2,100.002,300.002,400.001,100.00INSS28.80%604.80662.40691.20316.80FGTS8.00%168.00184.00192.0088.0013 Salrio8.33%175.00191.67200.0091.67Frias11.11%233.33255.55266.66122.22INSS+FGTS s/ 13 e Frias7.16%67.2073.6076.8035.20Multa Rescisria 50% FGTS4.44%93.33102.22106.6748.89Vale Transporte e Refeio8.50%178.50195.50204.0093.50Soma Encargos76.34%1,520.161,664.941,737.32796.27TOTAL CUSTOS3,620.163,964.944,137.321,896.27Participao custo salarial total11,722.4230.88%33.82%35.29%CUSTOS FIXOS MENSAISPropaganda e publicidade500.00Treinamento Pessoal1,200.00Aluguel600.00Energia Eletrica450.00Manutenes diversas400.00Manutenes softwares250.00Material escritrio750.00Telefones500.00Pr - labore5,100.00Despesas Gerais (CRC, Cont. Sindical, Depreciao, etc.)1,000.00Tarifas Bancrias400.00TOTAL CUSTO FIXO11,150.00RATEIO DOS CUSTOSD.fiscalD.contbilD.PessoalCusto Salarial + encargos3,620.163,964.944,137.32Rateio salarial administrativos585.61641.39669.27Rateio custos fixos3,443.383,771.323,935.29CUSTO TOTAL7,649.168,377.658,741.89CUSTO TOTAL GERAL24,768.69CUSTO INDIVIDUALIZADO2.331.5631.22

ClientesNEMPRESANFs EntradaNFs SaidaNFs ServTot.NFsN LanamEmpregados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

CustosxHonorariosNEmpresaCusto DFCusto DCCusto DPC.TotalHon.IdealHonorrioDeficitSuperavit001JS683.92547.05811.752,042.713,225.561,500.001,725.560.0006ABC23.3431.2631.2285.82135.52180.000.044.48013XYZ560.21468.90124.881,153.991,822.211,500.00322.210.0015VVV65.36312.601,592.271,970.233,111.102,000.001,111.100.0016TAB184.40125.04156.11465.55735.12750.000.014.88023YO0O191.40234.4593.66519.52820.34450.00370.340.0024UIO70.0378.1562.44210.62332.58400.000.067.42025IEO819.30672.09280.991,772.382,798.682,500.00298.680.0027OEI667.58812.76218.551,698.882,682.632,500.00182.630.0028OEUI207.74156.30249.77613.81969.24900.0069.240.0030ONM219.41156.30218.55594.26938.37800.00138.370.0031IOMB28.0162.52156.11246.64389.45290.0099.450.0036IOO72.36109.4162.44244.21385.62400.000.014.38041MNN504.19390.75249.771,144.701,807.551,500.00307.550.0042MM84.03125.0493.66302.73478.03250.00228.030.0044MEB142.39125.04124.88392.31619.48600.0019.480.0046EAD91.03109.41156.11356.55563.01600.000.036.99055EIA49.0231.26187.33267.60422.56150.00272.560.0062ILMNB23.3462.5293.66179.52283.48150.00133.480.0063IMM252.09312.60249.77814.461,286.081,100.00186.080.0066IMMB385.14312.60655.641,353.382,137.071,100.001,037.070.0073NBU11.670.062.4474.11117.03300.000.0182.97076FIL714.26547.05249.771,511.082,386.084,000.000.01,613.92081INN23.340.093.66117.01184.76400.000.0215.24082NBI88.70109.41312.21510.32805.82800.005.820.0083UIB0.0500.16249.77749.931,184.18650.00534.180.0090UOO175.06187.56249.77612.39967.001,100.000.0133.00093NMB30.34187.56374.65592.56935.68900.0035.680.0105ABD39.68125.04405.87570.59901.00900.001.000.0118OIP207.74156.30156.11520.15821.34800.0021.340.0148OOOU373.47468.90249.771,092.141,724.551,500.00224.550.0158IUI308.11468.9093.66870.671,374.841,500.000.0125.16162XLC123.71109.41124.88358.01565.31600.000.034.69165UOX91.0378.15124.88294.07464.35450.0014.350.0166ZZI67.69125.0431.22223.95353.63200.00153.630.0168ZIO70.0378.1593.66241.84381.88250.00131.880.0TOTAL7,649.168,377.658,741.8924,768.6939,111.1433,970.007,624.272,483.13Custo Dep Fiscal7,649.162.33Custo Dep Contbil8,377.651.56Custo Dep Pessoal8,741.8931.22ENCARGOS S/RECEITA BRUTAPis0.65%Cofins3.00%Contribuio social s/lucro1.08%IRPJ4.80%Total Encargos s/receita9.53%Margem Lucro30%

CustosIndivPLANILHA DE CUSTOS DE HONORRIOSEMPRESA:DATA:HONORRIO ATUAL1,500.00DESCRIO DOS CUSTOSCustosQuantid.Vr unitar.CustoDepartamento Fiscal502.33116.71Departamento Contbil5001.56781.50Departamento Pessoal2031.22624.42Custo Total1,522.63RECEITA BRUTA2,404.31TRIBUTOS FEDERAIS9.53%229.13RECEITA LIQUIDA2,175.18CUSTO TOTAL1,522.63LUCRO LIQUIDO652.55MARGEM LUCRO30%