Quadro de Pessoal Direto e Indireto (Anual)

Mo de obra direta
Funo

Quantidade

Salrio Unitrio
Mensal

Adicional Noturno
Anual

Salrio Anual

Vale Transporte
Anual

a) Especializada
Subtotal
b) No especializada
Contato Comercial externo
Chefe de Bilheteria*
Caixa noturno*
Caixa diurno
Gerente de Expediente*
Gerente Comercial
Encarregado de Manuteno*
Subtotal
c) Outros encargos:
Adicional Noturno* (20,0% salrio base)
Subtotal
Total (a+b+c)
Encargos Especializada

FGTS
Proviso FGTS sob 1/12 de frias
Proviso FGTS sob 1/3 de frias
Proviso FGTS sob 1/12 13 salrio
Proviso FGTS sob 1/12 aviso prvio
50% Multa FGTS
Proviso Multa sob 1/12 de frias
Proviso Multa sob 1/3 de frias
Proviso Multa sob 1/12 13 salrio
Proviso Multa sob 1/12 aviso prvio
Frias 1/12
1/3 Frias
13 salrio 1/12
1/12 aviso prvio

R$
R$
1
1
2
2
1
1
1

R$
R$
R$
R$
R$
R$
R$
R$

840.00
750.00
580.00
580.00
1,300.00
1,200.00
600.00
5,850.00

% Folha

8
0.67
0.22
0.67
0.67
4
0.33
0.11
0.33
0.33
8.33
2.77
8.33
8.33

R$
R$

R$
R$
R$
R$
R$
R$
R$
R$

10,080.00
9,000.00
13,920.00
13,920.00
15,600.00
14,400.00
7,200.00
84,120.00

R$
R$
R$

9,144.00
9,144.00
93,264.00

1,440.00

R$
R$
R$
R$
R$
R$
R$

143.20
208.00
660.80
660.80
316.00

9,144.00

R$

1,988.80
2.13%

R$
R$

1,800.00
2,784.00

R$

3,120.00

R$

R$

Vale Refeio
Anual R$5,00
R$ 10,800.00
11.58%

INSS
Acidentes de trabalho
Faltas Justificadas
Licena paternidade
Feriados
Indenizao adicional
Depsito de despedida injusta
Salrio educao
Vale Refeio
Vale Transporte
SESC
Total de Encargos
Total Geral
Total Geral Mensal

20
3
0.75
0.23
4.52
1.38
4.88
2.5
11.58
2.13
1.5
95.56

R$

89,123.08

R$
R$

182,387.08
15,198.92

Quadro de Pessoal Direto e Indireto (Anual)

Funo

a) Especializada
Gerente Financeiro
Encarregado do Setor Pessoal
Gerente de Segurana*
Segurana Patrimonial diurno
Segurana Patrimonial noturno*
Gerente de Operaes e Manuteno
Subtotal
b) No especializada
Secretria
Encarregado de Operaes
Porteiro Diurno
Porteiro Noturno*
Subtotal
c) Outros encargos:
Adicional Noturno* (20,0% salrio base)
Subtotal
Total (a+b+c)
Encargos Especializada
FGTS
Proviso FGTS sob 1/12 de frias
Proviso FGTS sob 1/3 de frias
Proviso FGTS sob 1/12 13 salrio
Proviso FGTS sob 1/12 aviso prvio
50% Multa FGTS
Proviso Multa sob 1/12 de frias
Proviso Multa sob 1/3 de frias
Proviso Multa sob 1/12 13 salrio
Proviso Multa sob 1/12 aviso prvio
Frias 1/12
1/3 Frias
13 salrio 1/12
1/12 aviso prvio
INSS
Acidentes de trabalho
Salrio educao
Faltas justificadas
Depsito de despedida injusta
Indenizao adicional
Feriados
Vale Refeio
Vale transporte
Licena paternidade
SESC
Total de Encargos
Total Geral
Total Geral Mensal

Quantidade

Salrio Unitrio
Mensal

Salrio Anual

1
1
1
1
1
1

R$
R$
R$
R$
R$
R$
R$

1,600.00
840.00
840.00
600.00
600.00
1,000.00
5,480.00

R$
R$
R$
R$
R$
R$
R$

19,200.00
10,080.00
10,080.00
7,200.00
7,200.00
12,000.00
65,760.00

1
1
1
2

R$
R$
R$
R$
R$

840.00
600.00
580.00
580.00
2,600.00

R$
R$
R$
R$
R$

10,080.00
7,200.00
6,960.00
13,920.00
31,200.00

R$
R$
R$

6,240.00
6,240.00
103,200.00

R$
R$
R$

100,062.72
203,262.72
16,938.56

% Folha
8
0.67
0.22
0.67
0.67
4
0.33
0.11
0.33
0.33
8.33
2.77
8.33
8.33
20
3
2.5
0.75
4.88
1.38
4.52
12.79
2.32
0.23
1.5
96.96

eto (Anual)
Adicional Noturno Vale Transporte
Anual
Anual

R$

2,016.00

R$

1,440.00

R$

2,784.00

R$

6,240.00

Vale Refeio
Mensal R$5,00
R$ 13,200.00
12.79%

R$
R$
R$
R$
R$
R$

143.20
143.20
316.00
316.00
28.00

R$
R$
R$
R$

143.20
316.00
330.40
660.80

R$ 2,396.80
2.32%

CUSTOS SERVIOS PRESTADOS

Mo de Obra Direta ( salrios e encargos )
Telefone e Energia
Despesas de Vendas - 5% ( Tx de carto de Crdito)
Ingresso

MENSAL
15,198.92
5,300.00
12,133.33
7,800.00

ANO 01
182,387.08
63,600.00
145,600.00
93,600.00

ANO 02
182,387.08
63,600.00
145,600.00
93,600.00

Total custos Servio

40,432.26

485,187.08

485,187.08

DESPESAS OPERACIONAIS
Mo de Obra Indireta ( salrios e encargos )
Servios Gerais ( Limpeza e conservao )
Vital Med
Advogados
Propaganda
Outros ( Agua, internet , aluguel mquina CC)
Sistema de segurana
Contabilidade ( * salario minimo )
Manuteno
Impostos e Taxas (IPTU, ECAD, TFF, TX de Publicidade)
Outros (1 ,0% do Total do CF)
Total despesas operacionais

16,938.56
3,000.00
2,500.00
1,100.00
833.33
100.00
300.00
380.00
666.67
3,775.00
1,054.88
30,648.44

203,262.72
36,000.00
30,000.00
13,200.00
10,000.00
1,200.00
3,600.00
4,560.00
8,000.00
45,300.00
12,658.57
367,781.29

203,262.72
36,001.00
30,000.00
13,201.00
10,000.00
1,200.00
3,600.00
4,560.00
8,000.00
45,300.00
12,658.57
367,783.29

850.00
2,200.00

10,200.00
26,400.00
36,600.00

10,200.00
26,400.00
36,600.00

ESTOQUE
Material bsico de manuteno
Papel de ingresso - selo hologrfico
Total estoque
TOTAL CUSTO MENSAL
CAPITAL DE GIRO
Ingresso
Papel
Impresso
Selo
Total
Publico Mdio ( quantidade de bilhetes impressos)
Valor por locao

71,080.70

Valor Unitrio
0.11
0.20
0.05
0.36
2,500.00
R$ 900.00

ANO 03
182,387.08
63,600.00
145,600.00
93,600.00

ANO 04
182,387.08
63,600.00
145,600.00
93,600.00

ANO 05
182,387.08
63,600.00
218,400.00
140,400.00

ANO 06
182,387.08
63,600.00
218,400.00
140,400.00

ANO 07
182,387.08
63,600.00
218,400.00
140,400.00

ANO 08
182,387.08
63,600.00
218,400.00
140,400.00

485,187.08

485,187.08

604,787.08

604,787.08

604,787.08

604,787.08

203,262.72
36,002.00
30,000.00
13,202.00
10,000.00
1,200.00
3,600.00
4,560.00
8,000.00
45,300.00
12,658.57
367,785.29

203,262.72
36,003.00
30,000.00
13,203.00
10,000.00
1,200.00
3,600.00
4,560.00
8,000.00
45,300.00
12,658.57
367,787.29

203,262.72
36,004.00
30,000.00
13,204.00
10,000.00
1,200.00
3,600.00
4,560.00
8,000.00
45,300.00
12,658.57
367,789.29

203,262.72
36,005.00
30,000.00
13,205.00
10,000.00
1,200.00
3,600.00
4,560.00
8,000.00
45,300.00
12,658.57
367,791.29

203,262.72
36,006.00
30,000.00
13,206.00
10,000.00
1,200.00
3,600.00
4,560.00
8,000.00
45,300.00
12,658.57
367,793.29

203,262.72
36,007.00
30,000.00
13,207.00
10,000.00
1,200.00
3,600.00
4,560.00
8,000.00
45,300.00
12,658.57
367,795.29

10,200.00
26,400.00
36,600.00

10,200.00
26,400.00
36,600.00

10,200.00
26,400.00
36,600.00

10,200.00
26,400.00
36,600.00

10,200.00
26,400.00
36,600.00

10,200.00
26,400.00
36,600.00

ANO 09
182,387.08
63,600.00
218,400.00
140,400.00

ANO 10
182,387.08
63,600.00
218,400.00
140,400.00

604,787.08

604,787.08

203,262.72
36,008.00
30,000.00
13,208.00
10,000.00
1,200.00
3,600.00
4,560.00
8,000.00
45,300.00
12,658.57
367,797.29

203,262.72
36,009.00
30,000.00
13,209.00
10,000.00
1,200.00
3,600.00
4,560.00
8,000.00
45,300.00
12,658.57
367,799.29

10,200.00
26,400.00
36,600.00

10,200.00
26,400.00
36,600.00

1. Dimensionamento do Capital de Giro ( 1 mes de despesas )

ELEMENTO

VALOR

1. NECESSIDADES
1.1 - Disponibilidade mnima de caixa e bancos:
Salrios e Encargos ( 1 mes )

R$

32,137.48

Energia

R$

3,000.00

Telefone

R$

1,100.00

Propaganda

R$

2,500.00

Aluguel maquinas de carto de crdito

R$

618.30

gua

R$

320.00

Assinatura Velox

R$

89.00

Manuteno do Sistema de Emisso e Venda de Ingressos (Ticketmix)

R$

180.00

Sistema de Segurana Eletrnica

R$

583.75

Outras despesas administrativas

1.2 - Estoques:
Material Bsico de Manuteno

R$

800.00

Papel de Ingresso e Selo Hologrfico

R$

5,940.00

70% da Receita Bruta com locao de Espao - 5% taxa de administrao

R$

12,133.33

2. RECURSOS
2.1 Crdito de Fornecedores
2.2 Desconto de Ttulos
2.3 Capital de Giro Lquido

R$
R$
R$

59,401.87

1.3 - Ttulos em Carteira:

VALOR

R$

32,137.48

R$

3,000.00

R$

1,100.00

R$

2,500.00

R$

618.30

R$

320.00

R$

89.00

R$

180.00

R$

583.75

R$

800.00

R$

5,940.00

R$

12,133.33

R$
R$
R$

59,401.87

RECEITA
ANO 01
PRODUTO
Locao espao por semana
Locao espao por ano
Locao bar
locao de vagas estacionamento
TOTAL

PRODUTO
Locao espao
Locao bar
locao de vagas estacionamento
TOTAL

PREO
UNITRIO

QTD

20,000.00
5,000.00
5.00

QTD
2
104
104
8320

ANO 03
QTD

2
104
104
8320

2
104
104
8320

ANO 01
ANO 02
ANO 03
PREO
UNITRIO
20,000.00 R$ 2,080,000.00 R$ 2,080,000.00 R$ 2,080,000.00
5,000.00
R$ 520,000.00
R$ 520,000.00
R$ 520,000.00
5.00
R$ 41,600.00
R$ 41,600.00
R$ 41,600.00
R$ 2,641,600.00 R$ 2,641,600.00 R$ 2,641,600.00

Tx carto de crdito *
IMPOSTOS
PIS
COFINS
ISS
CSSL
IR

70%

R$ 145,600.00

14.25%
9.00%
15.00%

* 70% da receita de arrecadao da bilheteria

Arrecadao mdia por evento

ANO 02

40,000.00

R$ 145,600.00

R$ 145,600.00

RECEITA
ANO 04
QTD

ANO 05
QTD

2
104
104
8320

ANO 04

ANO 06
QTD

3
156
156
12480

ANO 05

ANO 07
QTD

3
156
156
12480

ANO 06

ANO 08
QTD

3
156
156
12480

ANO 07

ANO 09
QTD

3
156
156
12480

ANO 08

3
156
156
12480

ANO 09

R$ 2,080,000.00 R$ 3,120,000.00 R$ 3,120,000.00 R$ 3,120,000.00 R$ 3,120,000.00 R$ 3,120,000.00

R$ 520,000.00
R$ 780,000.00
R$ 780,000.00
R$ 780,000.00
R$ 780,000.00
R$ 780,000.00
R$ 41,600.00
R$ 62,400.00
R$ 62,400.00
R$ 62,400.00
R$ 62,400.00
R$ 62,400.00
R$ 2,641,600.00 R$ 3,962,400.00 R$ 3,962,400.00 R$ 3,962,400.00 R$ 3,962,400.00 R$ 3,962,400.00
R$ 145,600.00

R$ 218,400.00

R$ 218,400.00

R$ 218,400.00

R$ 218,400.00

R$ 218,400.00

ANO 10
QTD
3
156
156
12480

ANO 10

R$ 3,120,000.00
R$ 780,000.00
R$ 62,400.00
R$ 3,962,400.00
R$ 218,400.00

0.4

CALCULO DA NECESSIDADE DE INVESTIMENTO INICIAL E CAPITAL DE GIRO

1.1 Investimento Inicial em Imobilizado
Terreno
Construo Civil e Instalaes
Mquinas e Equipamentos
Mveis e Utensilios
Tecnologia
Instalaes do sistema de Segurana eletronica
Total imobilzado
1.2. Gastos de Implantao e Pr-Operacionais
Publicidade e Propaganda
Festa de Lanamento
Locao Escritrio Provisrio
Telefone Fixo
Telefone Celular
Recrutamento
Registro e inscrio
Combustvel
Elaborao do Projeto
Impresso do Projeto Finalizado para Parceiros
Material de Escritrio
Gastos de implantao e pr-operacionais
TOTAL ATIVO PERMANENTE
Capital de Giro ( Custo mensal )
INVESTIMENTO INICIAL TOTAL
Valor total investimento
Valor integralizado ( capital social )
Valor financiado
Prazo do Financiamento ( anos )
Juros
Carncia

VALOR ( R$ )
2,000,000.00
2,500,000.00
58,046.00
50,371.00
3,800.00
1,500.00
4,613,717.00
30,000.00
30,000.00
1,500.00
1,800.00
1,000.00
720.00
1,000.00
576.00
90,000.00
60.00
250.00
156,906.00
4,770,623.00
71,080.70

TIPO ATIVO

Permanente

Diferido

DEPRECIAO
0%
4%
10%
10%
10%
10%

ANOS

20%

25
10
10
10
10

VALOR
0.00
100,000.00
5,804.60
5,037.10
380.00
150.00
111,371.70

31,381.20

R$ 4,841,703.70 Prestaes Saldo

R$ 1,936,681.48
0
2,905,022.22
R$ 2,905,022.22
1
2,905,022.22
7
2
2,905,022.22
14.8%
3
2,490,019.04
2 anos
4
2,075,015.87
5
1,660,012.70
6
1,245,009.52
7
830,006.35
8
415,003.17
9
0.00

TABELA SAC
Amortizao
Juros
0.00
0.00
415,003.17
415,003.17
415,003.17
415,003.17
415,003.17
415,003.17
415,003.17
0.00

0.00
428,490.78
428,490.78
428,490.78
367,277.81
306,064.84
244,851.87
183,638.90
122,425.94
0.00

Prestao total
0.00
428,490.78
843,493.95
843,493.95
782,280.98
721,068.01
659,855.05
598,642.08
537,429.11
0.00

BALANO PATRIM
ITENS

3
ATIVO

1-Ativo Circ.
Caixa
Estoque
2- Permanente
Terreno
Prdio
Maquinas e equipamentos
Mov. e Utens.
Outros
( - )Dep. Acum.
Diferido
(-) Amortizao Dif
TOTAL ATIVO

71,080.70
71,080.70

852,963.16
852,963.16

1,219,840.93
1,219,840.93

4,770,623.00
2,000,000.00
2,500,000.00
58,046.00
50,371.00
5,300.00

4,627,870.10
2,000,000.00
2,500,000.00
58,046.00
50,371.00
5,300.00
-111,371.70
156,906.00
-31,381.20
5,480,833.26

4,485,117.20
2,000,000.00
2,500,000.00
58,046.00
50,371.00
5,300.00
-222,743.40
156,906.00
-62,762.40
5,704,958.13

156,906.00
4,841,703.70

PASSIVO
4-Passivo Circ.
Fornecedores
Contas Pagar
Salrios e encargos
I. R. a Pagar
Financiamento cp

0.00

415,003.17

415,003.17

0.00

415,003.17

415,003.17

5-Exig. L. Prazo
Financiamento

2,905,022.22
2,905,022.22

2,490,019.04
2,490,019.04

2,075,015.87
2,075,015.87

7-PatrimnioLq
Capital
Res. Capital
gio,Desag.CM
Res. Lucros
Res. Legal
Res. Estat.
Res. Invest.
Lucros Acum.
TOTAL PASSIVO

1,936,681.48
1,936,681.48
0.00
0.00
0.00
0.00
0.00
0.00
0.00
4,841,703.70

2,575,811.04
1,936,681.48

3,214,939.09
1,936,681.48

639,129.57
5,480,833.26

1,278,257.61
5,704,958.13

OK

OK
0.00

OK
0.00

0.00

BALANO PATRIMONIAL
4
5

1,586,717.19
1,586,717.19

ATIVO
2,000,113.77
2,000,113.77

3,229,900.06
3,229,900.06

5,237,833.99
5,237,833.99

7,292,289.01
7,292,289.01

4,342,364.30
2,000,000.00
2,500,000.00
58,046.00
50,371.00
5,300.00
-334,115.10
156,906.00
-94,143.60
5,929,081.49

4,199,611.40
2,000,000.00
2,500,000.00
58,046.00
50,371.00
5,300.00
-445,486.80
156,906.00
-125,524.80
6,199,725.17

4,056,858.50
2,000,000.00
2,500,000.00
58,046.00
50,371.00
5,300.00
-556,858.50
156,906.00
-156,906.00
7,286,758.56

3,945,486.80
2,000,000.00
2,500,000.00
58,046.00
50,371.00
5,300.00
-668,230.20
0.00
0.00
9,183,320.79

3,834,115.10
2,000,000.00
2,500,000.00
58,046.00
50,371.00
5,300.00
-779,601.90
0.00
0.00
11,126,404.11

PASSIVO
415,003.17
415,003.17

415,003.17

415,003.17

415,003.17

415,003.17

415,003.17

415,003.17

415,003.17

415,003.17

1,660,012.70
1,660,012.70

1,245,009.52
1,245,009.52

830,006.35
830,006.35

415,003.17
415,003.17

0.00
0.00

3,854,065.61
1,936,681.48

4,539,712.48
1,936,681.48

6,041,749.03
1,936,681.48

8,353,314.44
1,936,681.48

10,711,400.94
1,936,681.48

1,917,384.14
5,929,081.49

2,603,031.00
6,199,725.17

4,105,067.55
7,286,758.56

6,416,632.96
9,183,320.79

8,774,719.46
11,126,404.11

OK

OK
0.00

Corrigir
0.00

OK
0.00

OK
0.00

0.00

10

9,393,265.13
9,393,265.13

12,002,286.62
12,002,286.62

3,722,743.40
2,000,000.00
2,500,000.00
58,046.00
50,371.00
5,300.00
-890,973.60
0.00
0.00
13,116,008.53

3,611,371.70
2,000,000.00
2,500,000.00
58,046.00
50,371.00
5,300.00
-1,002,345.30
0.00
0.00
15,613,658.32

0.00

0.00

0.00

0.00

0.00
0.00

0.00
0.00

13,116,008.53
1,936,681.48

15,613,658.32
1,936,681.48

11,179,327.06
13,116,008.53

13,676,976.84
15,613,658.32

OK

OK
0.00

0.00

DRE

Receita Bruta
- Impostos
(=) Receita Lquida

ANO 1
2,641,600.00
376,428.00
2,265,172.00

ANO 2
2,641,600.00
376,428.00
2,265,172.00

ANO 3
2,641,600.00
376,428.00
2,265,172.00

- Custo Servio Prestado

(=) Lucro Bruto

485,187.08
1,779,984.92

485,187.08
1,779,984.92

485,187.08
1,779,984.92

111,371.70
31,381.20
367,781.29

111,371.70
31,381.20
367,783.29

111,371.70
31,381.20
367,785.29

1,269,450.73

1,269,448.73

1,269,446.73

- desp. Financeiras
+ rec. Financeiras
(=) Lucro operacional

428,490.78
0.00
840,959.95

428,490.78
0.00
840,957.95

428,490.78
0.00
840,955.95

+ R.E.P.
+ res. no operac.
(=) L.A.I.R.

840,959.95

840,957.95

840,955.95

- Imp. Renda
- CSLL
(=) Lucro Lquido

126,143.99
75,686.40
639,129.57

126,143.69
75,686.22
639,128.05

126,143.39
75,686.04
639,126.53

Lucro acumulado

639,129.57
111,371.70
31,381.20

1,278,257.61
222,743.40
62,762.40

1,917,384.14
334,115.10
94,143.60

- depreciao
- amortizao diferido
- desp operacionais
- estoque
(=) Lucro Atividade

Depreciao Acumulada
Amortizao Diferido Acumulada

DRE
ANO 4
2,641,600.00
376,428.00
2,265,172.00

ANO 5
3,962,400.00
564,642.00
3,397,758.00

ANO 6
3,962,400.00
564,642.00
3,397,758.00

ANO 7
3,962,400.00
564,642.00
3,397,758.00

ANO 8
3,962,400.00
564,642.00
3,397,758.00

485,187.08
1,779,984.92

604,787.08
2,792,970.92

3,397,758.00

3,397,758.00

3,397,758.00

111,371.70
31,381.20
367,787.29

111,371.70
31,381.20
367,789.29

111,371.70
0.00
0.00

111,371.70
0.00
0.00

111,371.70
0.00
0.00

1,269,444.73

2,282,428.73

3,286,386.30

3,286,386.30

3,286,386.30

367,277.81
0.00
902,166.92

306,064.84
0.00
1,976,363.89

244,851.87
1.00
3,041,533.43

183,638.90
2.00
3,102,745.40

122,425.94
3.00
3,163,957.36

902,166.92

1,976,363.89

3,041,533.43

3,102,745.40

3,163,957.36

135,325.04
81,195.02
685,646.86

296,454.58
177,872.75
1,502,036.56

456,230.01
273,738.01
2,311,565.40

465,411.81
279,247.09
2,358,086.50

474,593.60
284,756.16
2,404,607.60

2,603,031.00
445,486.80
125,524.80

4,105,067.55
556,858.50
156,906.00

6,416,632.96
668,230.20
156,906.00

8,774,719.46
779,601.90
156,906.00

11,179,327.06
890,973.60
156,906.00

ANO 9
3,962,400.00
564,642.00
3,397,758.00

ANO 10
3,962,400.00
564,642.00
3,397,758.00

3,397,758.00

3,397,758.00

111,371.70
1.00
0.00

111,371.70
1.00
0.00

3,286,385.30

3,286,385.30

0.00
4.00
3,286,381.30

0.00
5.00
3,286,380.30

3,286,381.30

3,286,380.30

492,957.20
295,774.32
2,497,649.79

492,957.05
295,774.23
2,497,649.03

13,676,976.84
1,002,345.30
156,907.00

16,174,625.87
1,113,717.00
156,908.00

FLUXO
ANO 0
Lucro Lquido
+ depreciao
+ Amortiao diferido
Fluxo Caixa Gerado
+ baixa aplicaes financeiras
+ novos emprestimos c.p.
- Amortizao Dvida
Fluxo Caixa final

-1,936,681.48

Acrscimo / Decrscimo
Saldo Inicial
Saldo Final

Valor Presente Lquido - VPL =

Taxa Interna de Retorno -TIR =
Taxa Interna de Retorno Mod -TIRM =
Taxa Interna de Retorno Mod -TIRM =
ndice de Lucratividade -IL =
Taxa de Rentabilidade - TR =
Payback =
Payback Descontado =

41.60%

ANO 1
639,129.57
111,371.70
31,381.20
781,882.47

ANO 2
639,128.05
111,371.70
31,381.20
781,880.95

0.00
781,882.47

415,003.17
366,877.77

781,882.47
71,080.70
852,963.16

366,877.77
852,963.16
1,219,840.93

FLUXO DE CAIXA
ANO 3
639,126.53
111,371.70
31,381.20
781,879.43

ANO 4
685,646.86
111,371.70
31,381.20
828,399.76

ANO 5
1,502,036.56
111,371.70
31,381.20
1,644,789.46

ANO 6
2,311,565.40
111,371.70
0.00
2,422,937.10

ANO 7
2,358,086.50
111,371.70
0.00
2,469,458.20

415,003.17
366,876.25

415,003.17
413,396.59

415,003.17
1,229,786.28

415,003.17
2,007,933.93

415,003.17
2,054,455.03

366,876.25
1,219,840.93
1,586,717.19

413,396.59
1,586,717.19
2,000,113.77

1,229,786.28
2,000,113.77
3,229,900.06

2,007,933.93
3,229,900.06
5,237,833.99

2,054,455.03
5,237,833.99
7,292,289.01

ANO 8
2,404,607.60
111,371.70
0.00
2,515,979.30

ANO 9
2,497,649.79
111,371.70
0.00
2,609,021.49

ANO 10
2,497,649.03
111,371.70
0.00
2,609,020.73

415,003.17
2,100,976.12

0.00
2,609,021.49

0.00
2,609,020.73

2,100,976.12
7,292,289.01
9,393,265.13

2,609,021.49
9,393,265.13
12,002,286.62

2,609,020.73
12,002,286.62
14,611,307.35

FLUXO DE CAIXA PROJETADO

ITENS

10

Integralizao de Capital
Emprestimo
Receita Bruta

1,936,681.48
2,905,022.22
0.00

0.00
0.00
2,641,600.00

0.00
0.00
2,641,600.00

0.00
0.00
2,641,600.00

0.00
0.00
2,641,600.00

0.00
0.00
3,962,400.00

0.00
0.00
3,962,400.00

0.00
0.00
3,962,400.00

0.00
0.00
3,962,400.00

0.00
166,336.63
3,962,400.00

TOTAL DE ENTRADAS

4,841,703.70

2,641,600.00

2,641,600.00

2,641,600.00

2,641,600.00

3,962,400.00

3,962,400.00

3,962,400.00

3,962,400.00

4,128,736.63

Salrios e Encargos
Honorrios e Encargos
Servio Terceirizado
Telefone e Energia
Manuteno
Impostos e Taxas (IPTU, ECAD, TFF, TX de
Publicidade)
Outros (1 ,0% do Total do CF)
Construo
Despesas de Vendas - 5% da Tx de carto
de Crdito
Propaganda
Servio Terceirizado
Outros ( 1 ,0% do Custo Varivel)
Juros principal
Amortizao divida
Impostos
PIS
COFINS
CSLL
IR
TOTAL DAS SADAS

(-) INVESTIMENTOS [INV]

FLUXO DE CAIXA LIVRE [FCF] = [FCOL - INV]

71,080.70
0
71,080.70
1,936,681.48
-1,865,600.78

Taxa Mnima de Atratividade - TMA =

21% a.a

Taxa Equivalente Mensal da TMA =

1.60% a.m

Taxa Reinvestimento =

1.53% a.m

INDICADORES PARA ANLISE

Valor Presente Lquido - VPL =

#REF!

Taxa Interna de Retorno -TIR =

#VALUE!

Taxa Interna de Retorno Mod -TIRM =

Taxa Interna de Retorno Mod -TIRM =
ndice de Lucratividade -IL =
Taxa de Rentabilidade - TR =
Payback =
Payback Descontado =

203,262.72
#REF!
4,560.00
#REF!
8,000.00

203,262.72
#REF!
4,560.00
#REF!
8,000.00

203,262.72
#REF!
4,560.00
#REF!
8,000.00

203,262.72
#REF!
4,560.00
#REF!
8,000.00

203,262.72

45,300.00
12,658.57

45,300.00
12,658.57

45,300.00
12,658.57

45,300.00
12,658.57

45,300.00
12,658.57

#REF!
#REF!
#REF!
#REF!
428,490.78

#REF!
#REF!
#REF!
#REF!
428,490.78
415,003.17

#REF!
#REF!
#REF!
#REF!
428,490.78
415,003.17

#REF!
#REF!
#REF!
#REF!
367,277.81
415,003.17

#REF!
#REF!
#REF!
#REF!
306,064.84
415,003.17

244,851.87
415,003.17

183,638.90
415,003.17

122,425.94
415,003.17

0.00
376,428.00
75,686.40
126,143.99

376,428.00
75,686.22
126,143.69

376,428.00
75,686.04
126,143.39

376,428.00
81,195.02
135,325.04

564,642.00
177,872.75
296,454.58

564,642.00
273,738.01
456,230.01

564,642.00
279,247.09
465,411.81

564,642.00
284,756.16
474,593.60

#REF!

#REF!

#REF!

#REF!

#REF!

#REF!
71,080.70
#REF!

#REF!
#REF!
#REF!

#REF!
#REF!
#REF!

#REF!
#REF!
#REF!

#REF!
#REF!
#REF!

4,770,623.00

4,770,623.00

Acrscimo / Decrscimo
Saldo Inicial
Saldo Final

203,262.72
#REF!
4,560.00
#REF!
8,000.00

#REF!

0.00
#REF!

0.00
#REF!

0.00
#REF!

0.00
#REF!

2,157,727.79
1,804,672.21
#REF!
#REF!
0.00

#REF!

1,907,942.97
2,054,457.03
#REF!
#REF!

0.00
#REF!

1,861,420.88
2,100,979.12
#REF!
#REF!

0.00
#REF!

564,642.00
295,774.32
492,957.20
1,353,373.51
2,775,363.12
#REF!
#REF!

0.00
#REF!

0.00
#REF!

CLCULO DA TAXA MNIMA DE ATRATIVIDADE

C.M.P.C. = [% cap. Prprio x c.c.p.] + [% cap. Terc. x c.c.t. x (1 - t)]
% cap.Prprio =

100
Rf =

15%

Rm-Rf = 5%

ccp = Rf + (Rm - Rf) x beta

ccp = 20.65%
C.M.P.C =

20.65% => Custo Mdio Ponderado de Capital Calculado

TMA Adotada para desconto do FCF = 21,00 %

NIMA DE ATRATIVIDADE

Beta adotado =

de Capital Calculado

1.13

(Const.Adolpho Linde)