Mapa de Investimento.2
Mapa de Investimento.2
Mapa de Investimento.2
(Valores expressos
I. IMOBILIZAÇÕES CORPÓREAS
% 2011 2012 2013 2014 2015 2016 2017 2018 2019 2020 2021
0.08 3,000.00
91.02 3,445,085.62
0.61 23,100.00
0.12 4,600.00
0.85 32,095.00
0.87 33,000.00
0.05 1,760.00
0.06 2,200.00
0.01 460.00
0.03 1,000.00
0.03 1,000.00
0.02 650.00
0.90 34,000.00
0.18 7,000.00
0.00 100.00
0.00 75.00
0.00 45.00
0.00 105.00
0.00 60.00
0.00 60.00
0.00 100.00
0.24 9,170.00
0.02 900.00
0.06 2,250.00
0.01 320.00
0.00 150.00
0.03 1,045.00
0.02 900.00
0.00 180.00
0.00 25.00
0.01 300.00
0.00 150.00
0.00 100.00
0.00 150.00
0.00 150.00
0.00 40.00
0.00 30.00
0.00 6.00
0.13 4,800.00
0.00 15.00
0.00 24.00
0.00 50.00
0.00 100.00
0.00 50.00
0.00 24.00
0.00 150.00
0.05 1,800.00
0.04 1,500.00
95.48 3,613,874.62
4.44 168,092.00
0.08 3,000.00
4.52 171,092.00
100.00 3,784,966.62 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00
PLANO DE AMORTIZAÇÕES
I. IMOBILIZAÇÕES CORPÓREAS
1.1. Terreno e Recursos Naturais
Terreno 3,000.00
1.3.Equipamento Básico
Carteiras 23,100.00 12%
Secretárias 4,600.00 12%
Prateleiras 1,500.00 12%
Bebedouros 1,000.00 6.25%
1.4.Equipamento de Transporte
1.4.1.Motociclos
Yamanha 650.00 10%
1.4.2.Automóveis
Toyota Hiace 34,000.00 33.33%
1.5.Ferramenta e Utensílios
Gerador 7,000.00 6.25%
1.6.Equipamento Administrativo
Computadores 9,170.00 10%
Telefone Fixo 900.00 10%
Armários 2,250.00 12%
Televisor 320.00 10%
Antena parabólica 150.00 10%
Impressoras 1,045.00 10%
UPS 900.00 10%
Projectores 1,760.00 10%
34,000.00 0.00
168,075.19 16.81
74,665.21 74,665.21 70,891.21 70,891.21 941,179.31 2,760,343.31
941,179.31
2,763,343.31
3,000.00
0.333333 4
8.333333
270
8.333333
0.12
RUBRICA Nº de Pessoal Salário Base/USD
Director Geral 1 1,000.00
Director Administrativo 1 800.00
Director Pedagógico 1 800.00
Chefe da Secretaria 1 650.00
Auxiliar da sercretaria 2 500.00
Contabilista 1 600.00
Técnico de Informática 1 500.00
Professores 21 300.00
Segurança 3 180.00
Empregados de limpeza 5 150.00
Motorista 2 250.00
TOTAL 39 5,730.00
SALÁRIO BASE IRT MENSAL IRT ANUAL IRT Apurado SALDO DE IRT
1,000.00 71.50 858.00 858.00 71.50
800.00 48.50 582.00 582.00 48.50
800.00 48.50 582.00 582.00 48.50
650.00 32.50 390.00 390.00 32.50
500.00 17.50 420.00 420.00 35.00
600.00 27.50 330.00 330.00 27.50
500.00 17.50 210.00 210.00 17.50
300.00 2.50 630.00 630.00 52.50
180.00 0.00 0.00 0.00 0.00
150.00 0.00 0.00 0.00 0.00
250.00 0.00 0.00 0.00 0.00
5,730.00 266.00 4,002.00 4,002.00 333.50
Salário Base Parcela Fixa Tx
Abaixo de 250.00 0.00
250.01 300.00 0.00 5%
300.01 350.00 2.50 6%
350.01 400.00 5.50 7%
400.01 450.00 9.00 8%
450.01 500.00 13.00 9%
500.01 700.00 17.50 10.0%
700.01 900.00 37.50 11%
900.01 1,100.00 59.50 12%
1,100.01 1,400.00 83.50 13%
1,400.01 1,700.00 122.50 14.0%
1,700.01 2,000.00 164.50 15%
2,000.01 2,300.00 209.50 16%
Acima de 2,300.00 257.50 17%
FORNECIMENTOS E SERVIÇOS DE TERCEIROS
2,400.00 2,400.00
2,160.00 2,160.00
7,200.00 7,200.00
200.00 200.00
720.00 720.00
2,485.00 2,485.00
6,114.00 6,114.00
35,200.00 35,200.00
56,479.00 56,479.00
RUBRICAS Qnt. Preço Unit.
I. Material de limpeza
Papel Higiénico 50 2.00
Detergente ( Caixa) 5 20.00
Baldes 15 5.00
Esfregonas 15 7.00
Vassouras 15 3.00
Pás 15 4.00
SUBTOTAL
TOTAL
Valor Aquisiç. Valor anual 2012 2013 2014 2015
DESCRIÇÃO Nº de alunos
Transporte escolar 36
DESCRIÇÃO Preço
Uniformes
Normal 60.00
Desportivo 40.00
TOTAL 100.00
DESCRIÇÃO Preço
Folhas de Provas 0.15
DESCRIÇÃO Preço
Arrendamento da Cantina 1,000.00
DESCRIÇÃO Preço
Arrendamento das Salas de Aulas 200.00
DESCRIÇÃO 2012
SERVIÇO A 70,000.00
SERVIÇO B 420,000.00
SERVIÇO C 54,000.00
SERVIÇO D 92,400.00
SERVIÇO E 1,543.50
SERVIÇO F 10,000.00
SERVIÇO G 38,400.00
TOTAL DAS VENDAS 686,343.50
Saldo dos Clientes 28,597.65
MAPA DOS PRESSUPOSTOS (VALORES EXPRESSOS EM USD)
SERVIÇO B
Ano 1 140
Ano 2 272
Ano 3 396
Ano 4 e Seg 512
TOTAL
Ano 1 210
Ano 2 408
Ano 3 594
Ano 4 e Seg 710
UNIFORMES
NORMAL 2
DESPORT 1
TURNOS 3
DESCRIÇÃO
Taxa de juro BFA 12.5% periodo de reembolso cap
Taxa de juro BCI 12.48%
Metodologia de Preços Constantes
2,343,018.50 2,343,018.50
61,479.00 61,479.00
174,720.00 174,720.00
70,891.21 70,891.21
2,035,928.29 2,035,928.29
712,574.90 712,574.90
1,323,353.39 1,323,353.39
70,891.21 70,891.21
1,394,244.60 1,394,244.60
MAPA DOS FMN
II. RECURSOS
ESTADO
IRT 333.50 333.50 333.50
SS 1,478.40 1,478.40 1,478.40
2.OUT FLOWS
INVESTIMENTO CP 3784966.62
INVESTIMENTO FMN 26,785.75 22,848.97 25,166.96
CÁLCULO DO PRI
8 ANOS
-11.99 MESES
-389.85 DIAS
2015 2016 2017 2018 2019 2020
PRI
CASH-FLOW C-F ACTUAL C-F ACUMULADO 1.18
-3,784,966.62 -3,784,966.62 -3,784,966.62
315,256.44 268,075.21 -3,516,891.41
675,897.16 488,726.60 -3,028,164.81
1,066,183.79 655,556.47 -2,372,608.34
1,374,553.31 718,674.61 -1,653,933.73 CALCULO DA TIR PRESSUPOSTOS
1,395,565.50 620,459.75 -1,033,473.98
1,395,565.50 527,601.83 -505,872.15 I1+1 1.2
1,395,565.50 448,641.01 -57,231.14 I2+1 1.24
1,395,565.50 381,497.46 324,266.32 I1 0.2
1,395,565.50 324,402.60 648,668.93 I2 0.24
1,395,565.50 275,852.55 924,521.48
2021
1,395,565.50
2,760,343.31
95,813.87
0.00
1,395,565.50
VAL1 465127.9
VAL2 -167603
Montante=0,9 do valor de investimento;
Taxa de juro anual Efectiva: TAE
Reembolso de capital: SAC
Imposto de selo s/juros: 0,01
comissões (Flat): 0,005 do valor do emprestimo
Ck Ak CF.FINANC 0 1
3,406,469.96 EMPREST 3406470.0
3,065,822.96 Rk 340,646.996
2,725,175.97 Jk 425,127.45
2,384,528.97 Isk 0
2,043,881.97 Ck 0
1,703,234.98 BFjk 148,794.61
1,362,587.98 Bfisk
1,021,940.99 BFck
681,293.99 CASH FLOWS 3406470.0 -616979.8
340,647.00
0.00
VAFF1 480,083.26
VALA1 - 213,792.78
DE FLUXO FINANCEIRO DA FONTE DE FINANCIAMENTO
2 3 4 5 6 7
VAFF2 478,478.04
VALA2 - 215,398.00
0.9 3,406,469.96
12.50%
0.01
0.005
Isk Ck Ak
3,406,469.96
3,065,822.96
2,725,175.97
2,384,528.97
2,043,881.97
1,703,234.98
1,362,587.98
1,021,940.99
681,293.99
340,647.00
-
1.2.PAGAMENTOS 0.00
PESSOAL 0.00 159,468.10 159,468.10
FSE 0.00 61,879.00 61,479.00
ESTADO 0.00 19,930.90 21,742.80
IRT 0.00
ISS 0.00
TOTAL DO ESTADO
IMPOSTO 0.00 -41,330.75 165,643.91
TOTAL DOS PAGAMENTOS 0.00 199,947.25 408,333.81
416.66666666667
SOURARIA
2014 2015 2016 2017 2018 2019
0.00
0.00 0.00 0.00 0.00 0.00 0.00
0.00 0.00 0.00 0.00 0.00 0.00
2,343,018.50 2,343,018.50
2,343,018.50 2,343,018.50
159,468.10 159,468.10
61,479.00 61,479.00
21,742.80 21,742.80
692,041.00 701,052.10
934,730.90 943,742.00
1,408,287.60 1,399,276.50
0.00 0.00
0.00 0.00
0.00 0.00
26,493.47 9,658.59
1,324,673.56 482,929.31
1,351,167.03 492,587.89
340,647.00 340,647.00
85,161.75 42,580.87
0.00 0.00
425,808.74 383,227.87
925,358.29 109,360.02
482,929.31 1,289,916.48
5,000.00 5,000.00
487,929.31 1,294,916.48
482,929.31 0.00
5,000.00 1,299,916.48
BALANÇO PREVISIONAL
307,166.24 295,675.34
2014 2015 2016 2017 2018 2019
3,784,966.62 3,784,966.62 3,784,966.62 3,784,966.62 3,784,966.62 3,784,966.62
426,070.83 500,736.04 575,401.25 650,066.47 724,731.68 799,396.89
76,613.58 97,625.77 97,625.77 97,625.77 97,625.77 97,625.77
556,946.92 1,397,859.66 639,024.81 1,360,604.02 562,317.99 1,324,673.56
5,000.00 5,000.00 5,000.00 5,000.00 5,000.00 5,000.00
3,997,456.29 4,784,716.01 3,951,215.95 4,598,129.95 3,725,178.70 4,412,869.06
378,496.66 378,496.66 378,496.66 378,496.66 378,496.66 378,496.66
230,867.30 943,434.32 2,077,831.94 3,250,838.99 4,441,398.76 5,669,276.62
712,567.02 1,134,397.62 1,173,007.05 1,190,559.77 1,227,877.87 1,245,177.72
2,384,528.97 2,043,881.97 1,703,234.98 1,362,587.98 1,021,940.99 681,293.99
333.50 333.50
1,478.40 1,478.40
8,920,628.90 9,881,935.81
- 5,420,395.31 - 5,640,606.25