PLANILHA DE CUSTO INDIVIDUALIZADO DE HONORRIOS

Data/Base: Feb-09
Descrio Depto.fiscal Depto.contbil Depto.Pessoal Administrativo
:sto Salarial 2,100.00 2,300.00 2,400.00 1,100.00
NSS 28.80% 604.80 662.40 691.20 316.80
FGTS 8.00% 168.00 184.00 192.00 88.00
13 Salrio 8.33% 175.00 191.67 200.00 91.67
Frias 11.11% 233.33 255.55 266.66 122.22
NSS+FGTS s/ 13 e Frias 7.16% 67.20 73.60 76.80 35.20
M:lta Rescisria 50% FGTS 4.44% 93.33 102.22 106.67 48.89
Vale Transporte e Refeio 8.50% 178.50 195.50 204.00 93.50
Soma Encargos 76.34% 1,520.16 1,664.94 1,737.32 796.27
TOTAL CUSTOS 3,620.16 3,964.94 4,137.32 1,896.27
Participao c:sto salarial total 11,722.42 30.88% 33.82% 35.29%
CUSTOS FIXOS MENSAIS
Propaganda e p:-licidade 500.00
Treinamento Pessoal 1,200.00
Al:g:el 600.00
Energia Eletrica 450.00
Man:tenes diversas 400.00
Man:tenes softwares 250.00
Material escritrio 750.00
Telefones 500.00
Pr - la-ore 5,100.00
Despesas Gerais (R, ont. Sindical, Depre 1,000.00
Tarifas Bancrias 400.00
TOTAL CUSTO FIXO 11,150.00
RATEIO DOS CUSTOS D.fiscal D.contbil D.Pessoal
:sto Salarial + encargos 3,620.16 3,964.94 4,137.32
Rateio salarial administrativos 585.61 641.39 669.27
Rateio c:stos fixos 3,443.38 3,771.32 3,935.29
CUSTO TOTAL 7,649.16 8,377.65 8,741.89
CUSTO TOTAL GERAL 24,768.69
CUSTO INDIVIDUALIZADO 2.33 1.56 31.22
N EMPRESA NFs Entrada NFs Saida NFs Serv Tot.NFs N Lanam Empregados
JS 22 27 293 35 26
6 ABC 2
3 XYZ 34 23 3 24 3 4
5 VVV 28 28 2 5
6 TAB 3 5 26 79 8 5
23 YO0O 46 36 82 5 3
24 UIO 7 23 3 5 2
25 IEO 8 7 35 43 9
27 OEI 62 24 286 52 7
28 OEUI 26 35 28 89 8
3 ONM 4 32 48 94 7
3 IOMB 5 3 4 2 4 5
36 IOO 4 27 3 7 2
4 MNN 3 2 64 26 25 8
42 MM 3 2 36 8 3
44 MEB 25 36 6 8 4
46 EAD 29 39 7 5
55 EIA 2 2 2 6
62 ILMNB 5 5 4 3
63 IMM 4 62 32 8 2 8
66 IMMB 85 8 65 2 2
73 NBU 5 5 2
76 FIL 36 29 6 36 35 8
8 INN 3
82 NBI 4 26 8 38 7
83 UIB 32 8
9 UOO 64 75 2 8
93 NMB 4 9 3 2 2
5 ABD 4 3 7 8 3
8 OP 2 68 89 5
48 OOOU 36 3 6 3 8
58 U 54 78 32 3 3
62 XLC 4 8 3 53 7 4
65 UOX 2 8 39 5 4
66 ZZ 5 24 29 8
68 ZO 9 3 5 3
TOTAL 929 1941 407 3277 5360 280
N Empresa Custo DF Custo DC Custo DP C.TotaI Hon.IdeaI Honorrio Deficit Superavit
JS 683.92 547.5 8.75 2,42.7 3,225.56 ,5. ,725.56 -
6 ABC 23.34 3.26 3.22 85.82 35.52 8. - 44.48
3 XYZ 56.2 468.9 24.88 ,53.99 ,822.2 ,5. 322.2 -
5 VVV 65.36 32.6 ,592.27 ,97.23 3,. 2,. ,. -
6 TAB 84.4 25.4 56. 465.55 735.2 75. - 4.88
23 YO0O 9.4 234.45 93.66 59.52 82.34 45. 37.34 -
24 UIO 7.3 78.5 62.44 2.62 332.58 4. - 67.42
25 IEO 89.3 672.9 28.99 ,772.38 2,798.68 2,5. 298.68 -
27 OEI 667.58 82.76 28.55 ,698.88 2,682.63 2,5. 82.63 -
28 OEUI 27.74 56.3 249.77 63.8 969.24 9. 69.24 -
3 ONM 29.4 56.3 28.55 594.26 938.37 8. 38.37 -
3 IOMB 28. 62.52 56. 246.64 389.45 29. 99.45 -
36 IOO 72.36 9.4 62.44 244.2 385.62 4. - 4.38
4 MNN 54.9 39.75 249.77 ,44.7 ,87.55 ,5. 37.55 -
42 MM 84.3 25.4 93.66 32.73 478.3 25. 228.3 -
44 MEB 42.39 25.4 24.88 392.3 69.48 6. 9.48 -
46 EAD 9.3 9.4 56. 356.55 563. 6. - 36.99
55 EIA 49.2 3.26 87.33 267.6 422.56 5. 272.56 -
62 ILMNB 23.34 62.52 93.66 79.52 283.48 5. 33.48 -
63 IMM 252.9 32.6 249.77 84.46 ,286.8 ,. 86.8 -
66 IMMB 385.4 32.6 655.64 ,353.38 2,37.7 ,. ,37.7 -
73 NBU .67 - 62.44 74. 7.3 3. - 82.97
76 FIL 74.26 547.5 249.77 ,5.8 2,386.8 4,. - ,63.92
8 INN 23.34 - 93.66 7. 84.76 4. - 25.24
82 NBI 88.7 9.4 32.2 5.32 85.82 8. 5.82 -
83 UIB - 5.6 249.77 749.93 ,84.8 65. 534.8 -
9 UOO 75.6 87.56 249.77 62.39 967. ,. - 33.
93 NMB 3.34 87.56 374.65 592.56 935.68 9. 35.68 -
5 ABD 39.68 25.4 45.87 57.59 9. 9. . -
8 OIP 27.74 56.3 56. 52.5 82.34 8. 2.34 -
48 OOOU 373.47 468.9 249.77 ,92.4 ,724.55 ,5. 224.55 -
58 IUI 38. 468.9 93.66 87.67 ,374.84 ,5. - 25.6
62 XLC 23.7 9.4 24.88 358. 565.3 6. - 34.69
65 UOX 9.3 78.5 24.88 294.7 464.35 45. 4.35 -
66 ZZI 67.69 25.4 3.22 223.95 353.63 2. 53.63 -
68 ZIO 7.3 78.5 93.66 24.84 38.88 25. 3.88 -
TOTAL 7,649.16 8,377.65 8,741.89 24,768.69 39,111.14 33,970.00 7,624.27 2,483.13
Custo Dep Fiscal 7,649.6 2.33
Custo Dep Contbil 8,377.65 .56
Custo Dep Pessoal 8,74.89 3.22
ENCARGOS S/RECEITA BRUTA
Pis .65%
Cofins 3.%
Contribuio social s/lucro .8%
RPJ 4.8%
TotaI Encargos s/receita 9.53%
Margem Lucro 30%
PLANILHA DE CUSTOS DE HONORRIOS
EMPRESA:
DATA:
HONORRO ATUAL 1,500.00
DESCRIO DOS CUSTOS
Custos Quantid. Vr unitar. Custo
Departamento Fiscal 50 2.33 116.71
Departamento Contbil 500 1.56 781.50
Departamento Pessoal 20 31.22 624.42
Custo TotaI 1,522.63
RECETA BRUTA 2,404.31
TRBUTOS FEDERAS 9.53% 229.13
RECETA LQUDA 2,175.18
CUSTO TOTAL 1,522.63
LUCRO LQUDO 652.55
MARGEM LUCRO 30%