5.

3
Rateios MOD:
Superviso da fbrica =

x
y
z
Total
Aluguel =

x
y
z
Total

MOD
1 * 50000 = 50000
2 * 30000 = 60000
2,5 * 20000 = 50000
160,000.00

2,880,000.00
Porcentagem
31.25%
37.50%
31.25%
100.00%

600000
MOD
1 * 50000 = 50000
2 * 30000 = 60000
2,5 * 20000 = 50000
160,000.00

Porcentagem
31.25%
37.50%
31.25%
100.00%

Rateios mquinas:
Consumo de lubrificantes =

x
y
z
Total

Mquinas
0,6 * 50000 = 30000
1,5 * 30000 = 45000
3,75 * 20000 = 75000
150000

Manunteo preventiva =

x
y
z
Total

Mquinas
0,6 * 50000 = 30000
1,5 * 30000 = 45000
3,75 * 20000 = 75000
150000

Depreciao de equipamentos =

x
y
z
Total

Mquinas
0,6 * 50000 = 30000
1,5 * 30000 = 45000
3,75 * 20000 = 75000
150000

Seguro de equipamentos =

x
y
z

Mquinas
0,6 * 50000 = 30000
1,5 * 30000 = 45000
3,75 * 20000 = 75000

350000
Porcentagem
20.00%
30.00%
50.00%
100.00%
500000
Porcentagem
20.00%
30.00%
50.00%
100.00%
300000
Porcentagem
20.00%
30.00%
50.00%
100.00%
340000
Porcentagem
20.00%
30.00%
50.00%

Total

150000
Consumo de MP =

7000000

Volume de Produo
50000
30000
20000
100000

x
y
z
Total

100.00%

Porcentagem
50.00%
30.00%
20.00%
100.00%

Rateios MP:
Superviso de almoxarifado de MP =
MP
3500000
2100000
1400000
7000000

x
y
z
Total
MOD =

1440000
Porcentagem
50.00%
30.00%
20.00%
100.00%

6,000,000.00
MOD
1 * 50000 = 50000
2 * 30000 = 60000
2,5 * 20000 = 50000
160000

x
y
z
Total

Energia eltrica =

x
y
z
Total
Vendas =

Porcentagem
31.25%
37.50%
31.25%
100.00%
790,000.00

Mquinas
0,6 * 50000 = 30000
1,5 * 30000 = 45000
3,75 * 20000 = 75000
150000

Porcentagem
20.00%
30.00%
50.00%
100.00%

25,100,000.00

x
y
z
Total

Preo
270
350
500
1,120.00

Volume de vendas
40,000.00
18,000.00
16,000.00
74,000.00

x
5,533,000.00
3,500,000.00
1,875,000.00

y
4,587,000.00
2,100,000.00
2,250,000.00

z
3,670,000.00
1,400,000.00
1,875,000.00

a)

Custos diretos
MP
MOD

Energia Eltrica
CIP
Seguro dos equipamentos
Consumo de lubrificantes
Aluguel
Superviso geral
Manuteno
Superviso do almox.
Depreciao
Custo total

158,000.00
2,105,500.00
68,000.00
70,000.00
187,500.00
900,000.00
100,000.00
720,000.00
60,000.00
7,638,500.00

237,000.00
2,184,000.00
102,000.00
105,000.00
225,000.00
1,080,000.00
150,000.00
432,000.00
90,000.00
6,771,000.00

395,000.00
2,120,500.00
170,000.00
175,000.00
187,500.00
900,000.00
250,000.00
288,000.00
150,000.00
5,790,500.00

x
6,110,800.00

y
4,062,600.00

z
4,632,400.00

x
1,527,700.00

y
2,708,400.00

z
1,158,100.00

x
5,533,000.00
3,500,000.00
1,875,000.00
158,000.00

y
4,587,000.00
2,100,000.00
2,250,000.00
237,000.00

z
3,670,000.00
1,400,000.00
1,875,000.00
395,000.00

x
2,105,500.00
68,000.00
70,000.00
187,500.00
900,000.00
100,000.00
720,000.00
60,000.00

y
2,184,000.00
102,000.00
105,000.00
225,000.00
1,080,000.00
150,000.00
432,000.00
90,000.00

z
2,120,500.00
170,000.00
175,000.00
187,500.00
900,000.00
250,000.00
288,000.00
150,000.00

b)
Custo untario (A) =
Custo untario (B) =
Custo untario (C) =

152.77
225.7
289.53

c)

CPV

d)

Custo estoque
2.
a)

Custos diretos
MP
MOD
Energia Eltrica
b)
CIP
Seguro dos equipamentos
Consumo de lubrificantes
Aluguel
Superviso geral
Manuteno
Superviso do almox.
Depreciao
c)

Vendas
CPV
Lucro Bruto
Despesas
Comerciais
Administrativas
Lucro Operacional
Despesas financeiras
Lucro antes do IR
IR (30%)
Lucro Lquido

x
10,800,000.00
-6,110,800.00
4,689,200.00

y
6,300,000.00
-4,062,600.00
2,237,400.00

z
8,000,000.00
-4,632,400.00
3,367,600.00

d) BP
ATIVO
CIRCULANTE
ESTOQUES:
MP
PA
CAIXA
BANCOS
CLIENTES

PASSIVO + PL

5,000,000.00
5,394,200.00
460,000.00
1,000,000.00
6,060,000.00
17,914,200.00

PERMANENTE
EQUIPAMENTOS
DEPRECIAO

2,000,000.00
-300,000.00
1,700,000.00
1,000,000.00
-100,000.00
900,000.00
20,514,200.00

VECULOS
DEPRECIAO
TOTAL ATIVO

CIRCULANTE
EMPRSTIMOS
IR A PAGAR

PL
CAPITAL SOCIAL
LUCROS ACUM.

TOTAL PASSIVO

5.4

Custo de fabricao =
Produtos
A

500000
MOD
10*12000 = 120000

Porcentagem
83.33%

Rateio
416,666.67

B
Total

6*4000 = 24000
144000

16.67%
100.00%

83,333.33
500,000.00

5.5
Rateios:
Aluguel do galpo =

Saia
Vestido
Total

60,000.00
Aluguel
600
400
1000

Superviso geral da produo =

Saia
Vestido
Total
Energia eltrica =

Saia
Vestido
Total
Depreciao =

Saia
Vestido
Total

Porcentagem
60.00%
40.00%
100.00%
40,000.00

MOD
84,000.00
116,000.00
200,000.00

Porcentagem
42.00%
58.00%
100.00%

30,000.00
Tempo de Maq
12000
13000
25000

Porcentagem
48.00%
52.00%
100.00%

15,000.00
Mquina
110
140
250

Saia
Vestido
Total

MP
735,000.00
1,015,000.00
1,750,000.00

Saia
Vestido
Total

MOD
504,000.00
696,000.00
1,200,000.00

Porcentagem
44.00%
56.00%
100.00%

a)
Custos diretos
MP
MOD
Energia eltrica
CIP
Superviso
Depreciao
Aluguel
Total

Saia
1,253,400.00
735,000.00
504,000.00
14,400.00
59,400.00
16,800.00
6,600.00
36,000.00
1,312,800.00

b)
Custo Uni( Saia ) =
Custo Uni( Vestido ) =

Vestido
1,726,600.00
1,015,000.00
696,000.00
15,600.00
55,600.00
23,200.00
8,400.00
24,000.00
1,782,200.00

Total
2,980,000.00
1,750,000.00
1,200,000.00
30,000.00
115,000.00
40,000.00
15,000.00
60,000.00
3,095,000.00

37.51
61.46

c)
Lucro Bruto unitrio
Lucro Total

Saia
22.49
787,200.00

d)
Receita
Tributos
Receita Lquida
CPV
Lucro Bruto
Despesas
Publicidade
Administrativa
Lucro Operacional

Vestido
18.54
537,800.00

Saia
1,800,000.00
-270,000.00
1,530,000.00
1,125,257.14
404,742.86

e)
Saia
Estoque final

187,542.86

Vestido
245,820.69

Total
41.04
1,325,000.00

Vestido
2,000,000.00
-300,000.00
1,700,000.00
1,536,379.31
163,620.69

Rateio
900,000.00
1,080,000.00
900,000.00
2,880,000.00

Rateio
187,500.00
225,000.00
187,500.00
600,000.00

Rateio
70,000.00
105,000.00
175,000.00
350,000.00

Rateio
100,000.00
150,000.00
250,000.00
500,000.00

Rateio
60,000.00
90,000.00
150,000.00
300,000.00

Rateio
68,000.00
102,000.00
170,000.00

340,000.00

Rateio
3,500,000.00
2,100,000.00
1,400,000.00
7,000,000.00

Rateio
720,000.00
432,000.00
288,000.00
1,440,000.00

Rateio
1,875,000.00
2,250,000.00
1,875,000.00
6,000,000.00

Rateio
158,000.00
237,000.00
395,000.00
790,000.00

Receita
10,800,000.00
6,300,000.00
8,000,000.00
25,100,000.00

Total
14,805,800.00

Total
5,394,200.00

Total
25,100,000.00
-14,805,800.00
10,294,200.00
-5,060,000.00
-3,040,000.00
2,194,200.00
-200,000.00
1,994,200.00
-598,260.00
1,395,940.00

PASSIVO + PL

3,520,000.00
598,260.00
4,118,260.00

15,000,000.00
1,395,940.00
16,395,940.00

20,514,200.00

Rateio
36,000.00
24,000.00
60,000.00

Rateio
16,800.00
23,200.00
40,000.00

Rateio
14,400.00
15,600.00
30,000.00

Rateio
6,600.00
8,400.00
15,000.00

Total
3,800,000.00
3,230,000.00
-2,661,636.45
568,363.55
-120,000.00
-150,000.00
298,363.55