LUCRO REAL

FATURAMENTO CUSTO FIXO CUSTO VARIAVEL LUCRO

JAN R$ 1,100,000.00 R$ 70,390.00 R$ 41,250.05 R$ 988,359.95 R$ 988,359.95
FEV R$ 589,000.00 R$ 70,390.00 R$ 36,390.45 R$ 482,219.55 R$ 1,470,579.50
MARÇ R$ 595,725.00 R$ 70,390.00 R$ 35,445.05 R$ 489,889.95 R$ 1,960,469.45
ABR R$ 615,035.00 R$ 70,390.00 R$ 36,250.70 R$ 508,394.30 R$ 2,468,863.75
MAI R$ 650,300.00 R$ 70,390.00 R$ 34,150.75 R$ 545,759.25 R$ 3,014,623.00
JUN R$ 601,015.00 R$ 70,390.00 R$ 37,250.95 R$ 493,374.05 R$ 3,507,997.05
JUL R$ 680,000.00 R$ 70,390.00 R$ 37,300.50 R$ 572,309.50 R$ 4,080,306.55
AGO R$ 725,950.00 R$ 70,390.00 R$ 38,950.75 R$ 616,609.25 R$ 4,696,915.80
SET R$ 735,860.00 R$ 70,390.00 R$ 36,500.90 R$ 628,969.10 R$ 5,325,884.90
OUT R$ 895,725.00 R$ 70,390.00 R$ 37,450.10 R$ 787,884.90 R$ 6,113,769.80
NOV R$ 1,258,965.00 R$ 70,390.00 R$ 39,900.15 R$ 1,148,674.85 R$ 7,262,444.65
DEZ R$ 1,565,980.00 R$ 70,390.00 R$ 42,250.50 R$ 1,453,339.50 R$ 8,715,784.15
R$ 10,013,555.00 R$ 844,680.00 R$ 453,090.85 R$ 8,715,784.15

LUCRO PRESUMIDO
CSLL % IRPJ %
FATURAMENTO BASE TRIMESTRAL 12% 9% 8%
JAN R$ 1,100,000.00
FEV R$ 589,000.00
MARÇ R$ 595,725.00 R$ 2,284,725.00 R$ 274,167.00 R$ 24,675.03 R$ 182,778.00
ABR R$ 615,035.00
MAI R$ 650,300.00
JUN R$ 601,015.00 R$ 1,866,350.00 R$ 223,962.00 R$ 20,156.58 R$ 149,308.00
JUL R$ 680,000.00
AGO R$ 725,950.00
SET R$ 735,860.00 R$ 2,141,810.00 R$ 257,017.20 R$ 23,131.55 R$ 171,344.80
OUT R$ 895,725.00
NOV R$ 1,258,965.00
DEZ R$ 1,565,980.00 R$ 3,720,670.00 R$ 446,480.40 R$ 40,183.24 R$ 297,653.60
UCRO REAL
20000.00
15% 10% Total Recolher
R$ 148,253.99 R$ 96,836.00 R$ 245,089.99 R$ 245,089.99
R$ 220,586.93 R$ 143,057.95 R$ 363,644.88 R$ 118,554.89
R$ 294,070.42 R$ 190,046.95 R$ 484,117.36 R$ 120,472.49
R$ 370,329.56 R$ 238,886.38 R$ 609,215.94 R$ 125,098.58
R$ 452,193.45 R$ 291,462.30 R$ 743,655.75 R$ 134,439.81
R$ 526,199.56 R$ 338,799.71 R$ 864,999.26 R$ 121,343.51
R$ 612,045.98 R$ 394,030.66 R$ 1,006,076.64 R$ 141,077.38
R$ 704,537.37 R$ 453,691.58 R$ 1,158,228.95 R$ 152,152.31
R$ 798,882.74 R$ 514,588.49 R$ 1,313,471.23 R$ 155,242.28
R$ 917,065.47 R$ 591,376.98 R$ 1,508,442.45 R$ 194,971.23
R$ 1,089,366.70 R$ 704,244.47 R$ 1,793,611.16 R$ 285,168.71
R$ 1,307,367.62 R$ 847,578.42 R$ 2,154,946.04 R$ 361,334.88
R$ 2,154,946.04

O PRESUMIDO
DEDUÇÃO IRPJ
15% R$ 60,000.00 10% A RECOLHER

R$ 27,416.70 R$ 122,778.00 R$ 12,277.80 R$ 39,694.50

R$ 22,396.20 R$ 89,308.00 R$ 8,930.80 R$ 31,327.00

R$ 25,701.72 R$ 111,344.80 R$ 11,134.48 R$ 36,836.20

R$ 44,648.04 R$ 237,653.60 R$ 23,765.36 R$ 68,413.40

R$ 176,271.10
ITEM NCM ALÍQUOTA VALOR
Madeira MDF Recoberto 4411.13.91 0 R$ 325.00
Paineis de baixa densidade 4411.12.10 3.25 R$ 81.00
Fórmica 44123900 3.25 R$ 65.90
Cola de madeira 3506.10.90 12.00% R$ 24.64

Parafuso 7317.00.90 6.50% R$ 0.74

Fita de acabamento 3919.10.20 15% R$ 35.00
Vidro 7009.92.00 9.75 R$ 60.00
Passador de madeira 7318.12.00 6.5 R$ 0.53
Pezinho 9403.99.00 3.25% R$ 10.90
Friso 4409.29.00 6.5 R$ 43.00
Puxador 8302.42.00 6.50% R$ 11.50
Corrediça 8302.42.00 6.50% R$ 16.90
Dobradiça 8302.10.00 0.00% R$ 19.20
Fechadura / chave 8301.30.00 6.5 R$ 45.00
Porca e ruela 3926.90.90 10.00% R$ 0.75
Bucha 7318.15.00 6.50% R$ 0.07
Suporte de prateleira 7216.21.00 0.00% R$ 8.20
Madeira mdp ou mdf 4411.14.90 - R$ 32.90
Plástico bolha 3921.19.00 12.80% R$ 15.00
Isopor 3923.10.90 9.75% R$ 4.90
Lixa 8465.93.10 R$ 24.00
Papelão 4819.10.00 9.75% R$ 1.58
Insulfilm 3919.90.90 15%% R$ 30.00
Cantoneiras 7216.21.00 0.00% R$ 1.83
Tinner 3814.00.90 6.50% R$ 47.99
Estopa 5301.30.00 0% R$ 15.49
Spray de tinta 8424.89.10 5.00% R$ 22.00
Pincel 9603.40.90 14.40% R$ 7.69
Luvas 3926.20.00 3.25% R$ 2.99
Desempenador 8302.42.00 6.50% R$ 35.91
Suporte Cabideiro 7607.20.00 5.00% R$ 27.46
Botão Francês 9606.21.00 0.00% R$ 1.14
Puxador de aluminio 7604.29.20 0.00% R$ 1.00
Corrediça Telescopica 8302.42.00 6.50% R$ 8.71
Roldanas para Trilho 7302.90.00 0.00% R$ 29.39
Parafusos autoperfurantes 7318.14.00 6.5 R$ 1.28
Cavilha 7415.10.00 6.5 R$ 0.29
Cantoneira Casinha 7302.10.90 R$ 0.99
Pe cromado quadrado 20 cm 8302.42.00 6.50% R$ 1.00
Minifix Parafuso 7318.12.00 6.50% R$ 0.70
Roda base gel 8302.20.00 R$ 17.50
GRAMPO 9018.90.95 13.00% R$ 0.23
Total R$ 1,080.30

*DESPESAS* NCM ALÍQUOTA VALOR

Oleo lubrificante (WD) 2710.19.32 0.00% R$ 33.00
Desinfetante 3808.94.19 5 R$ 18.90
Cera 3404.20.20 9,75 R$ 23.50
Detergente 3402.90.39 3,25% R$ 2.50
34.3401.1
3,25%
Sabão 3401.20.90 R$ 7.50
Rodo / Vassoura 9603.10.00 0.00% R$ 12.90
Candida 3808.94.19 5.00% R$ 19.90
Amaciante 3809.91.90 6,5% R$ 21.50
Cloro 2801.10.00 0.00% R$ 23.90
Palha de aço / Bombril 7323.10.00 6.50% R$ 13.50
Pano de chão 6307.10.00 0.00% R$ 19.90
Gás 2711.19.10 NT R$ 110.00
Saco de lixo 3923.29.10 9,75% R$ 35.00
Papel higiênico 4818.10.00 0.00% R$ 23.90
Tinta de impressora 8443.99.23 3.25% R$ 64.90
Folha sufite 4805.30.00 3,25% R$ 24.50
Total 455,30

CUSTO FIXO
MARCENEIRO R$ 3,000.00 3
AUX. LIMPEZA R$ 1,500.00 1
SALARIO RH R$ 3,200.00 1
AJUNDANTE GERAL R$ 1,320.00 2
VIGILANTE R$ 1,500.00 2
ALUGUEL R$ 15,000.00
INTERNET R$ 500.00
PRODUTO DE LIMPEZA R$ 2,000.00
SEGURO DE PATRIMONIO R$ 20,000.00
SEGURO DE IMOVEL R$ 17,000.00
BENEFICIO (VT + VA) R$ 4,520.00
ÁGUA R$ 850.00
Total R$ 70,390.00

VARIAVEL
LUZ R$ 5,400.00
TRANSPORTADORA R$ 2,500.00
EMBALAGEM R$ 1,400.00
Madeira MDF Recoberto R$ 1,300.00 4 UNI
Paineis de baixa densidade R$ 162.00 2 UNI
Fórmica R$ 65.90 1 UNI
Cola de madeira R$ 98.56 4 UNI
Grampo R$ 46.00 200 UNI
Parafuso R$ 148.00 200 UNI
Fita de acabamento R$ 35.00 1 UNI
Vidro R$ 120.00 2 UNI
Passador de madeira R$ 53.00 100 UNI
Friso R$ 258.00 6 UNI
Puxador R$ 11.50
Corrediça R$ 16.90
Dobradiça R$ 19.20
Fechadura / chave R$ 45.00
Porca e ruela R$ 0.75
Bucha R$ 0.07
Suporte de prateleira R$ 8.20
Madeira mdp ou mdf R$ 32.90
Plástico bolha R$ 15.00
Isopor R$ 4.90
Lixa R$ 24.00
Papelão R$ 1.58
Insulfilm R$ 30.00
Cantoneiras R$ 1.83
Tinner R$ 47.99
Estopa R$ 15.49
Spray de tinta R$ 22.00
Pincel R$ 7.69
Luvas R$ 2.99
Desempenador R$ 35.91
Suporte Cabideiro R$ 27.46
Botão Francês R$ 1.14
Puxador de aluminio R$ 1.00
Corrediça Telescopica R$ 8.71
Roldanas para Trilho R$ 29.39
Parafusos autoperfurantes R$ 1.28
Cavilha R$ 0.29
Cantoneira Casinha R$ 0.99
Pe cromado quadrado 20 cm R$ 1.00
Minifix Parafuso R$ 0.70
Roda base gel R$ 17.50
R$ 12,019.82