87

Parte 2 A Construo do seu Plano de Negcio

Formulrio Plano de Negcio

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1. Sumrio Executivo

1.1 RESUMO DOS PRINCIPAIS PONTOS DO PLANO DE NEGCIO

Faa um resumo dos principais pontos do seu plano.
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Indicadores de viabilidade

Valor

Lucratividade
Rentabilidade
Prazo de retorno do investimento
Ponto de Equilbrio (PE)

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1.2. Dados dos empreendedores, experincia profissional e atribuies

Scio 1
Nome
Endereo
Cidade

Estado

Telefone 1

Telefone 2

Perfil (breve currculo)

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Atribuies do scio 1 (papel a ser desempenhado na sociedade)
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Scio 2
Nome
Endereo
Cidade

Estado

Telefone 1

Telefone 2

Perfil (breve currculo)

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Atribuies do Scio 2 (papel a ser desempenhado na sociedade)
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1.3. Dados do empreendimento

Nome da Empresa
CNPJ/CPF

1.4. Misso da empresa

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1.5. Setores de atividade

q Agropecuria
q Indstria
q Comrcio
q Servios
q Outros_ ______________________________________________
n

1.6. Forma Jurdica

q Empresrio
q Sociedade Limitada
q Outra:_____________________________________________________

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1.7. Enquadramento tributrio

1.7.1. mbito federal

q EMPREENDEDOR INDIVIDUAL
q REGIME SIMPLES
q REGIME NORMAL
IRPJ Imposto de Renda Pessoa Jurdica

PIS Contribuio para os Programas de Integrao Social

COFINS Contribuio para Financiamento da Seguridade Social

CSLL Contribuio Social sobre o Lucro Lquido

IPI Imposto sobre Produtos Industrializados (apenas para indstria)

1.7.2. mbito estadual

q ICMS Regime Simplificado

q ICMS Imposto sobre Circulao de Mercadorias e Servios (SISTEMA DBITO E CRDITO)

1.7.3. mbito municipal

q ISS Imposto sobre Servios

n

1.8. Capital Social

Nome do Scio

Valor (R$)

% de participao

Scio 1
Scio 2
Scio 3
Scio 4
TOTAL

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1.9. Fonte de recursos

Descreva qual a origem dos recursos necessrios para a abertura da empresa.
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2. Anlise de Mercado

2.1. Estudo dos clientes

n Pblico-alvo (perfil dos clientes)
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n Comportamento dos clientes (interesses e o que os levam a comprar)
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n rea de abrangncia (onde esto os clientes?)
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Concluses

Concorrente 2
(nome)

Preo

Condies de
Pagamento

Localizao

Atendimento

Servios aos
clientes

Garantias
oferecidas

Concorrente 1
(nome)

Sua Empresa

Qualidade

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2.2. Estudo dos concorrentes

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10

Nome do
fornecedor

Preo

Condies de
pagamento

Prazo de
entrega

Localizao
(estado e/ou
municpio)

Ordem Descrio dos itens

a serem adquiridos
(matrias-primas,
insumos, mercadorias
e servios)

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2.3. Estudo dos fornecedores

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3. Plano de Marketing

3.1. Descrio dos principais produtos e servios

PRINCIPAIS PRODUTOS (a serem fabricados, revendidos ou servios prestados)
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3.2. Preo
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3.3. Estratgias promocionais

Descreva as estratgias de promoo e divulgao que ir utilizar.
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3.4. Estrutura de comercializao

Formas de comercializao e distribuio (descreva abaixo quais sero utilizadas).
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3.5. Localizao do negcio

Endereo
Bairro

Cidade

Estado

Fone 1

Fone 2

Fax

Consideraes sobre o ponto (localizao), que justifiquem sua escolha:

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4. Plano Operacional

4.1. Layout ou arranjo fsico

Desenhe abaixo um esquema de como ficaro as principais reas e como sero alocadas
mquinas, equipamentos, mveis, etc.

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4.2. Capacidade produtiva/comercial/servios

Qual ser a capacidade mxima de produo (ou servios) e comercializao?
Qual ser o volume de produo (ou servios) e comercializao iniciais?
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4.3. Processos operacionais

Descreva como sero feitas as principais atividades do negcio.
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4.4. Necessidade de pessoal

CARGO/FUNO

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QUALIFICAES NECESSRIAS

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5. Plano Financeiro

5.1. Estimativa dos investimentos fixos

A Mquinas e equipamentos
Descrio

Qtde.

x Valor Unitrio

10

x
SUB-TOTAL(A)

Total

B Mveis e utenslios
Descrio

Qtde.

x Valor Unitrio

10

x
SUB-TOTAL(B)

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Total

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C- Veculos
Descrio

Qtde.

x Valor Unitrio

x
SUB-TOTAL(C)

TOTAL DOS INVESTIMENTOS FIXOS

Total

SUB-TOTAL(A+B+C)

5.2. Capital de giro

A Estimativa do estoque inicial
Descrio

Qtde.

x Valor Unitrio

10

x
TOTAL DE A

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Total

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B Caixa Mnimo
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1 Passo: Contas a receber Clculo do prazo mdio de vendas

Prazo mdio de
vendas

(%)

a vista

a prazo (1)

a prazo (2)

a prazo (3)

a prazo (4)

Nmero de dias

Mdia Ponderada em dias

Prazo mdio total

2 Passo: Fornecedores Clculo do prazo mdio de compras

Prazo mdio de
compras

(%)

a vista

a prazo (1)

a prazo (2)

a prazo (3)

a prazo (4)

Nmero de dias

Mdia Ponderada

Prazo mdio total

3 Passo: Estoques Clculo da necessidade mdia de estoques

Necessidade mdia de estoques

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Nmero de dias

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4 Passo: Clculo da necessidade lquida de capital de giro em dias

Recursos da empresa fora do seu caixa

Nmero de dias

1. Contas a Receber prazo mdio de vendas

dias

2. Estoques necessidade mdia de estoques

Subtotal 1 (item 1 + 2)
Recursos de terceiros no caixa da empresa
3. Fornecedores prazo mdio de compras
Subtotal 2
Necessidade Lquida de Capital de Giro em dias (Subtotal 1
Subtotal 2)

B Caixa Mnimo
1. Custo fixo mensal (Quadro 5.11 Estimativa dos Custos Fixos
Operacionais Mensais)

2. Custo varivel mensal (Subtotal 2 do quadro 5.12 Demonstrativo

de Resultados)
3. Custo total da empresa (item 1 + 2)
4. Custo total dirio (item 3 30 dias)
5. Necessidade Lquida de Capital de Giro em dias (vide resultado do
quadro anterior)

dias

Total de B Caixa Mnimo (item 4 x 5)

5.2. Capital de giro (resumo)

Descrio

R$

A Estoque Inicial
B Caixa Mnimo
TOTAL DO CAPITAL DE GIRO (A +B)

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5.3. Investimentos pr-operacionais

Investimentos Pr-Operacionais

R$

Despesas de legalizao
Obras civis e/ou reformas
Divulgao
Cursos e treinamentos

Outras despesas
TOTAL

5.4. Investimento total (resumo)

Descrio dos investimentos

Valor (R$)

(%)

1. Investimentos Fixos Quadro 5.1

2. Capital de Giro Quadro 5.2
3. Investimentos Pr-Operacionais
Quadro 5.3
TOTAL (1 + 2 + 3)
Fontes de recursos

100,00
Valor (R$)

(%)

1. Recursos prprios
2. Recursos de terceiros
3. Outros
TOTAL (1 + 2 + 3)

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5.5. Estimativa do faturamento mensal da empresa

Produto/Servio

Quantidade
(Estimativa de
Vendas)

1.

2.

3.

4.

5.

6.

7.

8.

9.

10.

Preo de Venda
Unitrio (em R$)

Faturamento
Total (em R$)

TOTAL

5.6. Estimativa dos custos de matria-prima, materiais diretos e

terceirizaes
Produto 1:
Materiais/insumos usados

Qtde.

Custo Unitrio
(R$)

Total (R$)

x
x
x
x
x
x
x
x
x
x
Total

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Produto 2:
Materiais/insumos usados

Qtde.

Custo Unitrio
(R$)

Total (R$)

Custo Unitrio
(R$)

Total (R$)

x
x
x
x
x
x
x
x
x
x
Total

Produto 3:
Materiais/insumos usados

Qtde.

x
x
x
x
x
x
x
x
x
x
x

Total

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Produto 4:
Materiais/insumos usados

Qtde.

Custo Unitrio
(R$)

Total (R$)

x
x
x
x
x
x
x
x
x
x
Total

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5.7. Estimativa dos custos de comercializao

Descrio

Faturamento
Estimado (quadro 5.5)

Custo Total
(R$)

1. Impostos
Impostos Federais
SIMPLES

IRPJ

PIS

COFINS

IPI

CSLL Contribuio Social sobre

o Lucro Lquido

Impostos Estaduais
ICMS Imposto sobre Circulao
de Mercadorias e Servios

Impostos Municipais
ISS Imposto sobre Servios

Subtotal 1
2. Gastos com vendas
Comisses

Propaganda

Taxa de administrao do carto

de crdito

Subtotal 2
TOTAL (Subtotal 1 + 2)

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5.8. Apurao do custo dos materiais diretos e/ou mercadorias vendidas

Produto/Servio

Estimativa de
Vendas (em
unidades)

1.

2.

3.

4.

5.

6.

7.

8.

9.

10.

Custo Unitrio
de Materiais/
Aquisio (R$)

CMD/CMV
(R$)

TOTAL

5.9. Estimativa dos custos com mo-de-obra

Funo

N de
x
Empregados

Salrio
Mensal
(R$)

(%) de
Subtotal
x encargos
(R$)
sociais

Encargos
sociais +
(R$)

1.

2.

3.

4.

5.

6.

7.

8.

9.

10.

TOTAL

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Total
(R$)

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5.10. Estimativa do custo com depreciao

Ativos Fixos

Valor do
Bem
(R$)

Vida til
em Anos

Depreciao Depreciao
Anual
Mensal
(R$)
(R$)

5.1.A Mquinas e equipamentos

5.1.B Mveis e mquinas
5.1.C Veculos
TOTAL

5.11. Estimativa de custos fixos operacionais mensais

Descrio

Custo Total Mensal (em R$)

Aluguel
Condomnio
IPTU
gua
Energia eltrica
Telefone
Honorrios do contador
Pr-labore
Manuteno dos equipamentos
Salrios + encargos quadro 5.9
Material de limpeza
Material de escritrio
Combustvel
Taxas diversas
Servios de terceiros
Depreciao quadro 5.10

Outras despesas
TOTAL

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5.12. Demonstrativo de resultados

Quadro
5.5.

Descrio

(R$)

1. Receita Total com Vendas

2. Custos Variveis Totais

5.8.

(-) Custos com materiais diretos e/ou CMV(*)

5.7. (Subtotal 1) (-) Impostos sobre vendas

5.7. (Subtotal 2) (-) Gastos com vendas
Subtotal de 2
3. Margem de Contribuio (1 2)
5.11

4. (-) Custos Fixos Totais

5. Resultado Operacional (Lucro/Prejuzo) (3 4)

(*) CMV Custo das Mercadorias Vendidas

5.13. Indicadores de viabilidade

5.13.1. Ponto de equilbrio

5.13.2. Lucratividade

5.13.3. Rentabilidade

5.13.4. Prazo de retorno do investimento

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5.11.

5. Lucro/Prejuzo Operacional (3 4)

4. (-) Custos fixos totais

3. Margem de contribuio (1 Subtotal 2)

Subtotal 2

5.7. (Subtotal 2) (-) Gastos com vendas

5.7. (Subtotal 1) (-) Impostos sobre vendas

(-) Custos com materiais diretos e ou CMV

2. Custos variveis totais

1. Receita total com vendas

Descrio
Valor (R$)

(%)

Valor (R$)

(%)

Cenrio
pessimista
Valor (R$)

(%)

Cenrio otimista

5.8.

5.5.

Quadro

Cenrio provvel

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6. Construo de Cenrios

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Aes corretivas e preventivas

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7. Avaliao Estratgica

7.1. Anlise da matriz F.O.F.A.

PONTOS FRACOS

PONTOS FORTES

FATORES INTERNOS
(controlveis)

FATORES EXTERNOS
(incontrolveis)

FORAS

OPORTUNIDADES

FRAQUEZAS

AMEAAS

8. Avaliao do plano de negcio

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