PLANILHA DE CUSTO INDIVIDUALIZADO DE HONORRIOS

Data/Base:
Feb-09
Descrio
Depto.fiscal Depto.contbil Depto.Pessoal Administrativo
Custo Salarial
2,100.00
2,300.00
2,400.00
1,100.00
INSS
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
INSS+FGTS s/ 13 e Frias
7.16%
67.20
73.60
76.80
35.20
Multa 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 custo salarial total
11,722.42
30.88%
33.82%
35.29%
CUSTOS FIXOS MENSAIS
Propaganda e publicidade
500.00
Treinamento Pessoal
1,200.00
Aluguel
600.00
Energia Eletrica
450.00
Manutenes diversas
400.00
Manutenes softwares
250.00
Material escritrio
750.00
Telefones
500.00
Pr - labore
5,100.00
Despesas Gerais (CRC, Cont. Sindical, Depr 1,000.00
Tarifas Bancrias
400.00
TOTAL CUSTO FIXO

11,150.00

RATEIO DOS CUSTOS

Custo Salarial + encargos
Rateio salarial administrativos
Rateio custos fixos
CUSTO TOTAL
CUSTO TOTAL GERAL
CUSTO INDIVIDUALIZADO

D.fiscal
3,620.16
585.61
3,443.38

D.contbil
3,964.94
641.39
3,771.32

D.Pessoal
4,137.32
669.27
3,935.29

7,649.16

8,377.65

8,741.89

2.33

1.56

31.22

24,768.69

001
006
013
015
016
023
024
025
027
028
030
031
036
041
042
044
046
055
062
063
066
073
076
081
082
083
090
093
105
118
148
158
162
165
166
168
TOTAL

EMPRESA

JS
ABC
XYZ
VVV
TAB
YO0O
UIO
IEO
OEI
OEUI
ONM
IOMB
IOO
MNN
MM
MEB
EAD
EIA
ILMNB
IMM
IMMB
NBU
FIL
INN
NBI
UIB
UOO
NMB
ABD
OIP
OOOU
IUI
XLC
UOX
ZZI
ZIO

NFs Entrada NFs Saida NFs Serv Tot.NFs N Lanam Empregados

22
271
293
350
26
10
10
20
1
34
203
3
240
300
4
28
28
200
51
3
50
26
79
80
5
46
36
82
150
3
7
23
30
50
2
180
171
351
430
9
162
124
286
520
7
26
35
28
89
100
8
14
32
48
94
100
7
5
3
4
12
40
5
4
27
31
70
2
31
121
64
216
250
8
13
11
12
36
80
3
25
36
61
80
4
29
10
39
70
5
20
1
21
20
6
5
5
10
40
3
14
62
32
108
200
8
85
80
165
200
21
5
5
2
36
209
61
306
350
8
10
10
3
4
26
8
38
70
10
0
320
8
11
64
75
120
8
4
9
13
120
12
4
13
17
80
13
21
68
89
100
5
36
111
13
160
300
8
54
78
132
300
3
14
8
31
53
70
4
21
18
39
50
4
5
24
29
80
1
9
10
11
30
50
3

929

1941

407

3277

5360

280

N
001
006
013
015
016
023
024
025
027
028
030
031
036
041
042
044
046
055
062
063
066
073
076
081
082
083
090
093
105
118
148
158
162
165
166
168

Empresa
JS
ABC
XYZ
VVV
TAB
YO0O
UIO
IEO
OEI
OEUI
ONM
IOMB
IOO
MNN
MM
MEB
EAD
EIA
ILMNB
IMM
IMMB
NBU
FIL
INN
NBI
UIB
UOO
NMB
ABD
OIP
OOOU
IUI
XLC
UOX
ZZI
ZIO
TOTAL
Custo Dep Fiscal
Custo Dep Contbil
Custo Dep Pessoal

Custo DF Custo DC Custo DP

683.92
547.05
811.75
23.34
31.26
31.22
560.21
468.90
124.88
65.36
312.60 1,592.27
184.40
125.04
156.11
191.40
234.45
93.66
70.03
78.15
62.44
819.30
672.09
280.99
667.58
812.76
218.55
207.74
156.30
249.77
219.41
156.30
218.55
28.01
62.52
156.11
72.36
109.41
62.44
504.19
390.75
249.77
84.03
125.04
93.66
142.39
125.04
124.88
91.03
109.41
156.11
49.02
31.26
187.33
23.34
62.52
93.66
252.09
312.60
249.77
385.14
312.60
655.64
11.67
62.44
714.26
547.05
249.77
23.34
93.66
88.70
109.41
312.21
500.16
249.77
175.06
187.56
249.77
30.34
187.56
374.65
39.68
125.04
405.87
207.74
156.30
156.11
373.47
468.90
249.77
308.11
468.90
93.66
123.71
109.41
124.88
91.03
78.15
124.88
67.69
125.04
31.22
70.03
78.15
93.66
7,649.16

8,377.65

7,649.16
8,377.65
8,741.89

2.33
1.56
31.22

ENCARGOS S/RECEITA BRUTA

Pis
0.65%
Cofins
3.00%
Contribuio social s/lucro
1.08%
IRPJ
4.80%
Total Encargos s/receita
Margem Lucro

9.53%
30%

8,741.89

C.Total
2,042.71
85.82
1,153.99
1,970.23
465.55
519.52
210.62
1,772.38
1,698.88
613.81
594.26
246.64
244.21
1,144.70
302.73
392.31
356.55
267.60
179.52
814.46
1,353.38
74.11
1,511.08
117.01
510.32
749.93
612.39
592.56
570.59
520.15
1,092.14
870.67
358.01
294.07
223.95
241.84

Hon.Ideal
3,225.56
135.52
1,822.21
3,111.10
735.12
820.34
332.58
2,798.68
2,682.63
969.24
938.37
389.45
385.62
1,807.55
478.03
619.48
563.01
422.56
283.48
1,286.08
2,137.07
117.03
2,386.08
184.76
805.82
1,184.18
967.00
935.68
901.00
821.34
1,724.55
1,374.84
565.31
464.35
353.63
381.88

Honorrio
1,500.00
180.00
1,500.00
2,000.00
750.00
450.00
400.00
2,500.00
2,500.00
900.00
800.00
290.00
400.00
1,500.00
250.00
600.00
600.00
150.00
150.00
1,100.00
1,100.00
300.00
4,000.00
400.00
800.00
650.00
1,100.00
900.00
900.00
800.00
1,500.00
1,500.00
600.00
450.00
200.00
250.00

Deficit
1,725.56
322.21
1,111.10
370.34
298.68
182.63
69.24
138.37
99.45
307.55
228.03
19.48
272.56
133.48
186.08
1,037.07
5.82
534.18
35.68
1.00
21.34
224.55
14.35
153.63
131.88

Superavit
44.48
14.88
67.42
14.38
36.99
182.97
1,613.92
215.24
133.00
125.16
34.69
-

24,768.69

39,111.14

33,970.00

7,624.27

2,483.13

PLANILHA DE CUSTOS DE HONORRIOS

EMPRESA:
DATA:
HONORRIO ATUAL

1,500.00
DESCRIO DOS CUSTOS

Custos
Departamento Fiscal
Departamento Contbil
Departamento Pessoal

Quantid. Vr unitar.
50
2.33
500
1.56
20
31.22

Custo Total

RECEITA BRUTA
TRIBUTOS FEDERAIS
RECEITA LIQUIDA
CUSTO TOTAL
LUCRO LIQUIDO
MARGEM LUCRO

Custo
116.71
781.50
624.42
1,522.63

9.53%

30%

2,404.31
229.13
2,175.18
1,522.63
652.55