Atps - Ok - Pronta - Gerenciamento de Custos

7/24/2019 Atps - Ok - Pronta - Gerenciamento de Custos

1/26

UNIVERSIDADE ANHANGUERA DE RIBEIRO PRETO

CINCIAS CONTBEIS

ATIVIDADE PRATICA SUPERVISIONADA

GERENCIAMENTO ESTRATGICO DE CUSTOS

PROFESSOR ME. ADEMIR CAVALHEIRO LEITE

TUTOR PRESENCIAL:

RIBEIRO PRETO/SP, 13 DE OUTUBRO DE 21!.

0


2/26

S"#$%&'

INTRODUO..........................................................................................................2

ETAPA 1.................................................................................................................. 3ETAPA 2.................................................................................................................. 7

Etapa 3...................................................................................................................9

ETAPA 4................................................................................................................ 18

CONCLUSO......................................................................................................... 22

REFERENCIAS....................................................................................................... 23

1


3/26

INTRODUO

O '()*+&' -' *+"-' -' *%*0*0+' *+%+&' -* "+' 4&+% ' 4%'5&&'06

%*4'0$*6 0 *#4%* *) *6 4%&- '" 4"(6& * '"+% *%&0-' -* 4'&' ' *#4%*$%&'

'" -#&0&+%-'% *0'6&-' 0 -*+*%#&078' * 0' '#409#*0+' -' "+' * 4%*7' -*

*0- - *#4%*.

P'-*#' *0+8' 5&%#% "* *%*0& -' "+' * 4%*7' "0 -' 4*+' #&

'%+0+* - -#&0&+%78' 5&00*&% -' 0*;&', '0-* *+ *0'6&- 6"# -

-*&


4/26

ETAPA 1

-Terminologia de custos: ' *+"-' -' *%*0*0+' -' "+' *# 4%')*+' "* * "+&6&>*

"# +*%#&0'6'& 0' *0+&-' -* *&+% "* * +*09# $%&' 0'#* 4% "# ?0&' '0*&+' *

+#(# '0*&+' -&5*%*0+* 4% "# ?0& 46%, +', &0*+*0+', -*4*, 4*%-

* "+'.

- Gastos: 8' +'-' %&5@&' -* %*"%' "* "# *#4%* &0'%%* 4% "* *6 4' +&0&%

' *" '()*+&'.

- Inestimentos: 8' 46&7'.

E=*#46': *+'"* -* #+%& 4%, * (*0 -* 6'0' 4%>', '#' #"&0 &0-"+%&&.

- Des!esas: ** +' 8' 0**$%&' 4% "* *#4%* *=*%7 5"078' -* 4'&', *)#

*%&7' -#&0&+%+&' '" '#*%&&, *+* +' 8' 6'-' 0' 4*%@'-'. E=*#46'

6$%&' -* *0-*-'%* * - 4*' -' *%&+;%&' -#&0&+%+&'.

- Perdas:(*# '" *%&7' '0"#&-' -* 5'%# 0'%#6 * &0'6"0+$%&, 08' * '05"0-* '#

-*4*, 08' "# %&5@&' 5*&+' '# &0+*078' -* '(+*078' -* %**&+.

- Custos: +' %*6+&' (*# '" *%&7' "+&6&>-' 0 4%'-"78' -* '"+%' (*0 * *%&7', '

"+' +#(# "# +', 0' #'#*0+' - "+&6&>78' -' 5+'%* -* 4%'-"78' (*0 *

3


5/26

*%&7', 4% 5(%&78' -* "# 4%'-"+' '" *=*"78' -* "# *%&7'. O '0*&+' -* "+'

* -&&-* +#(# *# "+' -&%*+', &0-&%*+', 5&=' * %&$*&.

- Custos diretos: "+' "* 4'-* *% &-*0+&5&-' * "0+&5&-' ' 4%'-"+' * '"

*%&7' * -&%*+#*0+* 4%'4%&-' - +&4' -* '(% *% "+*-'.

- Custos indiretos: 8' "*6*"* ''%%*# 0' #(&*0+* 5(%&6 * 08' 8' 6&5&-' '#'

#+*%&6 * 0*# #8' -* '(% -&%*+'.

- Custos "i#os: 8' "*6* "+' "* 08' % *# ' -* "#*0+' '" -&0"&78' -

4%'-"78', &0-*4*0-*#, 4'%+0+', -' 0@*6 -* +&&--*, '09*&-' +#(# '#' "+' -*

*+%"+"%.

- Custos Vari$eis: 8' "+'"* % -* #0*&% 4%'4'%&'06 '05'%#* 4%'-"78' '"

+&&--* *=*"+-, " %&78' -*4*0-* - "0+&--* 4%'-">&- '" "0+' 5'& *0-&-' *#"# -*+*%#&0-' 4*%@'-'.

D-' - *#4%*:

%alan&o Patrimonial E'PRESA "ICTICIA (TDA)

ATIVO PASSIVO

A+&' C&%"60+* R* +,). P&' C&%"60+* R* /).

D&4'0&(&6&--* R 2!., F'%0**-'%* R 1.,

C'0+ %**(*% R 1., S6$%&' 4% R .,

E+'"* R 1., P&' N8' C&%"60+* R* /+).

Atio N0o Circulante R* /1). F'%0**-'%* R 2!.,

C'0+ %**(*% R ., Patrim2nio (i3uido R 3!.,

I#'(&6&>-' R 1., C4&+6 R 3!.,

TOTA( DO ATIVO R* 4). Total Passio 5 P( R* 4).

4


6/26

PRODUTO PRE6O DE VENDA C0*+ A>"6 R ,!C0*+ V*%#*69 R 1,

C0*+ A>"6 1 +"(' %@6&' R ,2T#4 5%'0+6 R ,1T#4 +%*&% R ,!C% R ,1E#(6*# R ,2Custo Unit$rio R* .++

C0*+ V*%#*69 1 +"(' %@6&' R ,2T#4 5%'0+6 R ,1T#4 +%*&% R ,!C% R ,23E#(6*# R ,2Custo Unit$rio R* .7

I#4'+' '(%* *0-: 2,!J

A6*# -' "+' 6&+-' *#4%* &0'%%* &0- *#:

S6$%&' -* #8' -* '(% 4% #'0+*# * *#(6*# -' 4%'-"+' R .!,/ #K

S6$%&' * '#&"6:

!3. = .! !.!,

C0*+ *%#*69:

2. = 1, 2.,

T'+& -* *0- (%"+': !.!,

Pre&o de Custos

C0*+ A>"6:

!3. = ,!! 21.!,

C0*+ V*%#*69:

2. = , 12.,

C"+' '# #8' -* '(% * *#(6*#: .!,

C"+' M*%-'%& V*0-&-:

12., 21.!, .!, 1.,

D*4* A-#&0&+%+&:5


7/26

1!., 2., 3!.,

9Em!resa "ictcia (tda);

Demonstra&0o do Resultado do E#erccio


8/26

D*4* R .!,

T'+6 R13.21,

ETAPA 2

Conceitos. utilia&0o e a8rangncia dos custos. des!esas es!eciicas e critrios de rateio e

de!artamentalia&0o)

Custos:S8' ' +' "* *#4%* +*# 0' #'#*0+' - "+&6&>78' -' 4%'-"+' -"&%&-'

4% %*6&>78' -* "# (*# '" *%&7'. O "+' +K# *0+*0-*0+' -&5*%*0+*, *= 0'

C'#*%&' '#4% -* #*%-'%& 4% %**0- C"+', 0 I0-?+%& '#4% -* #*%-'%&

4% &0-"+%&6&>78', #+%& 4%, "* +#(# "+'. O C"+' +#(# -&&-' *#

-&&-' *# C"+' D&%*+' * C"+' I0-&%*+', '0-* ' D&%*+' +%+* -' "+' "* 08' 4%*

-* %+*&' 4% *% *%*# &-*0+&5&-', +& '#' M+%& 4% '0"#&- * I0-&%*+' ' "*

4%*& -* %+*&', 4'% *=*#46', ' 6$%&' -' '#&&'0&+, 4%*&' 5>*% "# %+*&' 4% (*%

"& 5'%# '#&' 4% "&&78' -* "# (*# '" *%&7', *+0-' ")*&+' 9*% %*&+' +& '#',

+% * 4%'#* -* *0+%*. G+' +#(# 4'-*%8' &%% &0*+*0+', "+' '"

-*4*.

Des!esas:S8' +'-' ' +' "-' 4% -"&%&% %**&+, +& '#' +' '# S6$%&',

6""*6, T*6*5'0*, '#&8' -' *0-*-'%* *0+%* '"+%'.

De!artamentalia&0o: "# 5'%# -* '%0&>% "# *#4%* -* "# #'-' *5&&*0+* 4%#*69'%& -* *" %*"6+-' 5"+"%'. A D*4%+#*0+6&>78' 5& %&+%&' - *#4%*

7


9/26

*'69*% '" 08' *+* #+'-', 4'& -*4*0-* -' '()*+&' -* +"78' - *#4%* *# "# +'-'.

E+* #+'-' * 5> 0**$%&' 4% 9*% "# -&+%&("&78' %&'06 -' C"+' I0-&%*+',

4% '0+(&6&--* ' -*4%+#*0+' "0*0+* %*4%**0+-' 4'% 9'#*0 * #"&0 "*

-**# -**0'6*% +&&--* 9'#'K0*, 4'-*0-' *% .&5&- '#' -&&8' -'

+%(69' (*- 0 4&--* *4*&5& -* - 5"0&'0$%&', '" %"4' -*6*, 4'-*0-' *%

-&&-' *# "# '" #& C*0+%' -* C"+'. P% "* 9) "# 6'78' '%%*+ *

4%'*&+#*0+' -' C"+' I0-&%*+' ' 4%'-"+', -* "# '%+0& "* *+* "+'

*+*)# *# 5* 5&06 0' -*4%+#*0+' -* 4%'-"78', +'-' ' "+' * *%&7' 4'-*#

*% %+*-' -* +6 5'%# "* 0' &0-&"*# "& 5'%# -&+%&("&7


10/26

!-*,a+ a%t#! - # a%#* "#$t*ata(# !-*,a +-$#* &- # a%#* (- -$(a &- a

-+p*-!a "#!t&+a -$(-* !-& p*#(&t#.

Etapa 3

Pontos de E3uil8rio

O 4'0+' -* *"&6@(%&' ' 6'% '" "0+&--* "* *#4%* 4%*& *0-*% 4% '(%&% '

"+' - #*%-'%& *%*# *0-&-, -*4* %&$*& * -*4* 5&=. N' P'0+'

-* E"&6@(%&', *#4%* 08' +*%$ 6"%' 0*# 4%*)"@>'.

N' ?6+' +*#4' (" 4'% '#4*+&+&&--* 5"0-#*0+6, * 4% &' *#4%* -**#

'09*7*% ' *" P'0+' -* E"&6@(%&', 4% +0+', 4%* -**0'6*% * 5*%%#*0+

*%*0&6.

P% 6"6% ' P'0+' -* E"&6&(%&', 5> 0**%&' ' '09**0+' -' '0*&+' -* M%*# -*

C'0+%&("&78', "* -&5*%*07 *0+%* ' 4%*7' - *0- "0&+%& -* "# #*%-'%& '"

4%'-"+', * ' "+' * -*4* %&*& 4'% "0&--* -* 4%'-"+'.

M%*# -* C'0+%&("&78' -&5*%*07 *0+%* V*0- T'+& * ' C"+' V%&*& T'+&.

E=*#46': V*0- +'+& 1, C"+' V%&$*& T'+& , M%*# 3,.

1,, 3,/1 3J #%*# *# 4*%*0+"6.

P'" 8' *#4%* "* (*# "6 ' #&0' -* 4%'-"+' *%*# 4%'-">&-' '"

'#4%-' 4% %**0-, 4% "* '(+*09# 6"%' * %*"6+-' 4'&+&'. E +*0& -*

P'0+' -* E"&6&(%&' -**%& *% %*% 0 *#4%* 4'%"* #"&+' "+&6, * -* 5&6 46&78' 0

'%0&>78', +* #*#' 4% "*# 08' +*09 #"&+ *=4*%&*0& *#4%*%&6. P'& *+ +*0&

9


11/26

*&+ "* *#4%* 5&"* 0' *#*69' * -* '0+ -* 4% +'- " -*4* * 5&% '#

"# &= 4'&+&'.

N8' *=&+* ' P'0+' -* E"&6@(%&' &-*6, *6* -** *% ' #& (&=' 4'@*6, "0-' ' #*0'% '

P'0+' -* E"&6&(%', #&'% *"%07 4% *#4%* 08' *0+%% 0' *%#*69', 0' 4%*)"&>'.

O P'0+' -* E"&6@(%&' -&&8' .* -' 6'%* -' "+' * -*4*5&= 4*6

#%*# -* '0+%&("&78'.

FORMULA DO PONTO DE EUILIBRIO: PE CUSTO FIOS / J MARGEM DE

CONTRIBUIO.

E=*#46':

V*0- T'+& 1,C"+' V%&$*& T'+& ,

J #%*# -* '0+%&("&78' 3, '" 3J

V6'% +'+6 -' C"+' * D*4* F&= 1!,

PE C"+' * D*4* 5&= / J #%*#

PE 1!, / 3J !,

Dados acima Ponto de E3uil8rioV*0- T'+& 1, 1,J !, 1,J C"+' V%&$*& +'+& , ,J 3!, ,J M%*# -* C'0+%&("&78' 3, 3,J 1!, 3,J C"+' F&=' T'+6 1!, 1!,J 1!, 3,J L"%' 1!, 1!,J , ,J

C'#' 4'-*#' '(*%% 0' *=*#46', *0-*0-' 1,, +*%*#' "# 6"%' -* 1!,. S*

*0-*%#' 4*0 !,, "* ' P'0+' -* E"&6@(%&', 08' +*%$ 6"%' * 0*# 4%*)"@>'.

E=&+*# '"+% 5'%# -* * 6"6% ' P'0+' -* E"&6@(%&' '#': P'0+' -* E"&6@(%&'

C'0+$(&6, P'0+' -* E"&6@(%&' E'0W#&' * P'0+' -* E"&6@(%&' F&00*&%'

Ponto de E3uil8rio Cont$8il: "0+&--* #@0 "* -**% *% *0-&-' *# "#

-*+*%#&0-' 4*%@'-' -* +*#4' 4% "* 08' 4%*)"@>'.

Ponto de E3uil8rio Econ2mico: ' 4'0+' '0-* * '0*"* ' 6"%' -**)-'. ' 4'0+'

"* +'- *#4%* 6#*)#.

Ponto de E3uil8rio "inanceiro: "0-' -*0+%' -' C"+' F&=' *=&+* 6"# +&4' -*

%&7


12/26

*=*%@&', *0-' '05%'0+-' '# %**&+, 4'& '0+%&("@%# 4% '0+&+"&78' -

#*# '#' -*4%*&78'.

O P'0+' -* E"&6&(%&' "# 5*%%#*0+ "* 08' *=+, 4'-*0-' *# 6"0 #'#*0+' *%

4@*6 -* 6"# -&5*%*07 0' -*'%%*% A-#&0&+%+&' F&00*&%'.

'argem de Contri8ui&0o

"0+& *# -&09*&%' "* %*+ - *0- -* "# 4%'-"+' *4*&5&', 4; *=+%&% ' 6'% -'

+' %&$*6 "0&+$%&', 5'%#-' 4'% "+' * -*4* %&$*6. E+ "0+& *%$ %0+&

"* *%8' '(*%+' ' "+' 5&=' * -' 6"%'.

MC UN PV CV DVMC M%*# -* '0+%&("&78'.

PV P%*7' -* V*0- '" R**&+ O4*%78' B%"+ T'+6.

CV C"+' %&$*6 '" C"+' - M*%-'%& V*0-&- CMV.

DV D*4* %&$*6.

'odelos de Sistemas de Redu&0o de Gastos e aumento da !rodutiidade

C'#' 4%&0&4&' - %*-"78' -* +' * "#*0+' -* 4%'-"+&&--* +*#' '#' 5"078'0*"+%6&>% ' *5*&+' - '#4*+&78' "* ; %** * "* * #0&5*+ *# +'-' ' *+'%* -

*'0'#&. E* 4%&0@4&' * -&&-*# *# "+%' *+4, *0-' *6: P%*4%78' * #'+&78'

-' 4*'6 - *#4%*, F* *-"+&, F* -* +78', * A'#409#*0+' * 6&78'.

T*# --' *%+' 0 4%'478' -* 4%'*-*0+' ' #'-*6' -* %*-"78' -* +' * "#*0+' -*

4%'-"+&&--* -' +&4' X%**+%"+"%78' -* "# *#4%*Y '" + #*#' "# X9+#*0+'Y

+#(# '09*&-' '#' +0& "* & *6&078' -* 4%'*'.

'todos de Custeio

S8' 6"# 5'%# -* 4"%% ' 6'%* -* "+' -' (*0, #*%-'%& '" *%&7' -

*0+&--* 4?(6& * 4%&-, +*0-' '#' 5'' -*+*%#&0% ' #'-' *# "* *%8' +%&("@-' '

"+' -' 4%'-"+'.

V$%&' 8' ' #+'-' "* 8' 46&-' '05'%#* %+*%@+& - *#4%*.

a Custeio %aseado em Atiidades


13/26

O ABC '&+*# -* "+*&' (*-' 0 06&* - +&&--* -**0'6&- 0 *#4%*.

D** *% *0+*0-&-' '#' "# &+*# '#46*#*0+% * " -'78' 08' .& 0 "(+&+"&78'

-' &+*# +%-&&'0& -* "+'.

O '()*+&' *-&+' -' &+*# -* "+*&' ABC +%&("&78' #& %&+*%&' -* +'

&0-&%*+', ' (*0 '" *%&7', 4%'-">&-' 4*6 *#4%*.

O ABC, 0 4%+&, 6* "# %+%*#*0+' -* --' "* 9(&+"6#*0+* 08' 8' '0&-*%-'

0' &+*# -* "+*&' +%-&&'0&, 4'% *=+*08', *6* )"- %*-*0&'0% #*0+6&--*

*%*0&6 - *#4%* '0-* 46&-'. E+* #+'-' -* "+*&' & (*0+* -*+*+% '

"+' X'"6+'Y *=&+*0+* 4% 4%'-">&% (*0 * *%&7', 4'%# "=&6& 0' -*'(%*0+' -*

"+' %*& -' 4%'-"+' * 4%'*', 0 06&* #& 4%*& -' "+' -* -#&0&+%78' *0 5*%&78' -* 4%'4'+ #& '#4*+&+& *# %*678' ' '0'%%*0+*.

O "+' +%-&&'0&, *%6#*0+* 8' %+*-' 0 4%'-"78' -* (*0 * *%&7'. O &+*# -*

"+*&' 4'% +&&--*, 4%+* -' 4%*"4'+' "* ' %*"%' - *#4%* 8' '0"#&-'

4*6 +&&--* * 8' *6, "* *%# ' +'.

O ABC +%(69 '# ' '0*&+' -* *0+%' -* +&&--* * " "+&6&>78', *=&* '0+%'6*

#&0"&'', 4%'4'%&'0 ' '#409#*0+' * '%%*7 4% ' '0+%'6* *%*-"78' -' "+' * 4%'*'. C'# ** &+*# -* "+*&', *#4%* -"&%* *%+ #+%&

4% +% * +%05'%# *# "# 4%'-"+' +% -* "# 4%'*' -* 5(%&78' *0-' "*

' 6'0' -' 4%'*' % -* "+' 8' *0-' '#- ' "+' &0&&6 - #+%& 4%.

XO #+'-' -* "+*&' -* *+'"* *# "* ' "+', %&$*& *5&=', 8' '0&-*%-' "+' &0*0+%&$*&. I+' , ' *+'"* "*('%*, %*6#*0+*, +'-' ' "+' -* 5(%&78'.Y [$ L'4* -* S$1, 5&%# "* ' "+*&' 4'% ('%78' * X *=4%*8' "+&6&>-

4% -*&0% ' 4%'*' -* 4"%78' -* "+' "* * (*& *#-&&-&% '" %+*% +'-' ' *6*#*0+' -' "+', -* #'-' "*, -

12


14/26

*0+%' '" 0?6*' ('% "&6' "* 69* (* 4'% 6"6' '"+%&("&78'Y.

D&0+* -* &05'%#7-' -*-* #*-' -' "6' 4-'. N*+* +*#4', 5&'" *&-*0+* "* *#4%* )$ 08' 4'- '0+% '# -*#0- *%+ 4% " 4%'-"78'. A6# -&', '

"+' &0-&%*+' * -*4*, '0&-*%- %*&-"& '( ' "+*&' 4'% ('%78' 9

%*&-' #"&+' %$4&-', #& -' "* 4%'4'%&'06#*0+* ' +#09' - '%0&>7


15/26

XC"+*&' %&$*6 ' #+'-' -* "+*&' -* *+'"* *# "* +'-' '"+' -* 5(%&78' %&$*& 8' '0&-*%-' "+' &0*0+%&$*&.T'-' ' "+' -* 5(%&78' 5&=' 8' *=6"@-' -' "+'&0*0+%&$*&: *6* 8' "+' -' 4*%@'-' *# "* ''%%*#.Y[$, L'4* -* S$ 1, -&> "* ' "+*&' %&$*6 ' X4%'*' -*4"%78' -* "+' "* *=6"& ' "+' 5&='Y.

N' "+*&' %&$*6 '#*0+* 8' 4%'4%&-' '#' "+' -* 5(%&78' ' "+' %&$*&

*)# *6* -&%*+' '" &0-&%*+'. T6 #+'-' "+&6&>-' 4% "#"6% ' "+' -* "6"*%

'()*+' '" *"*0+' - *#4%*. N'%#6#*0+*, 46&-' ' &+*# -* '4*%7-'.A -*0'#&0-' -* "+*#*0+' %&$*6 4'%"* +%+* -' "+' "* % '# '

4%#*+%' '4*%&'06 "* 5'& *'69&-' 4% *% (* -* '6"#* '" - +&&--* '"

*#*0+', '0-* "+' * '4*%7 %*4*&+' 4"%78' -' %*"6+-' 5&00*&%' *%-'

4*6' -&5*%*0+* 4%'-"+' - *#4%* * -*&K6' #*-&0+* '0+%'6* *

%*6+;%&' -&+&0+', *# '#46*#*0+78' &05'%#78' '0+$(&6.

Pontos de e3uil8rio cont$8il. inanceiro e econ2mico da em!resa)

9C$lculos !ara o mesmo tem!o de !rodu&0o dos dois !rodutos);

C"+' 5&=': .! / 2 2.2!

D*4* 5&=: 2. 1!. 3!..

3!. / 3. "0. , /U0.

D*4* 5&= 0*+ >"6: , !3. 2!.1/MK.D*4* 5&= 0*+ *%#*69: , 2. ./MK.

14


16/26

Ponto de E3uil8rio Cont$8il Caneta Aul:

PEC=Custos Fixos+Despesas Fixas

M Cun

PEC=2.250+25.410

0,07

PEC @ ,+)>?/unidades)

De E3uil8rio Cont$8il Caneta VermelBa:

PEC=

Custos Fixos+Despesas Fixas

M Cun

PEC=2.250+9.600

0,12

PEC @ 4)1+ unidades)

Considerando ,J do Atio Imo8iliado:

1. 3J !.

!. / #** ! /MK.

! / 3. "# , 13/"0.

De!recia&0o caneta aul: !3. "# ,13 ,

De!recia&0o caneta ermelBa:2. "# ,13R 2,.

Ponto de E3uil8rio "inanceiro Caneta Aul:

PEF=Custos Fixos+Despesas Fixas+Depreciao

M Cun

PEF=2.250+25.410+689

0,07

PE" @??)4+ unidades)

Ponto de E3uil8rio "inanceiro Caneta VermelBa:

PEF=

Custos Fixos+Despesas Fixas+Depreciao

M Cun

15


17/26

PEF=2.250+9.600+260

0,12

PE" @ >)>7 unidades)

Ponto de E3uil8rio Econ2mico

L"%' D**)-'/C"+' -* O4'%+"0&--* -* R 1.

1. / 3. "0 ,13/"0.

Caneta aul:!3. "0 ,13 .21

Caneta ermelBa: 2. "0. ,13 2.

Ponto de E3uil8rio Econ2mico Caneta Aul:

PEE=Custos Fixos+Despesas Fixas+Lucro Desejado

M Cun

PEE=2.250+25.410+7.261

0,07

PEE @ ?4)41> unidades

Ponto de E3uil8rio Econ2mico Caneta VermelBa:

PEE=Custos Fixos+Despesas Fixas+Lucro Desejado

M Cun

PEE=2.250+9.600+2.740

0,12

PEE @ >/>)+4, unidades

Criar uma !lanilBa determinando o !onto de e3uil8rio econ2mico se ocorresse redu&Kes

nos custos nas seguintes !ro!or&Kes:

a Produ&0o de enda de acordo com a ca!acidade m$#ima instalada


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PEETOTAL=4.500+35.000+10.000

0,19

PEE TOTA( @ /7)+/7 unidades

8 Produ&0o de enda somente do !roduto Caneta Aul ?/ unidades)

c Produ&0o de enda somente do !roduto Caneta VermelBa /)+ unidades)

Luadro Com!aratio

Caneta Aul Caneta VermelBaP E C'0+$(&6 3!.12 .!P E F&00*&%' !.11 1.1P E E'0W#&' .1 121.!3

P'-*#' '(*%% "* 0 06&* 0*+ *%#*69 +*# #&'% 6"%', 0' *0+0+' +*# #*0'%

"&&78', *0"0+' "* 0*+ >"6 +*# #*0'% 6"%', 4'%# "# #&'% "&&78' -'

#*%-', '06"@#' "* ' #*69'% 4% *#4%* *%& '0+&0"% +%(690-' '# ' -'&

4%'-"+'.

17


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C% R ,1

E#(6*# R ,2

Custo Unit$rio R* .++

CANETA VER'E(HA

Com!onentes Pre&o

T"(' -* A%@6&' R ,2

T#4 F%'0+6 R ,1

T#4 T%*&% R ,!

C% R ,23

E#(6*# R ,2

Custo Unit$rio R* .7

P'% #K 8' *0-&- 2. -* 0*+ *%#*69, !3. 0*+ >"6 * 4% '%

*0-*% 1. -* 0*+ *%-*/#K.

I#4'+' '(%* *0-: 2,!J

O S6$%&' -* #8' -* '(% 4% #'0+*# * #& ' "+' *#(6*# "-' 0 4%'-"78' -*

3. 4%'-"+' R .!, #K, # 06&0-' "# 0'' *0$%&' 4% "# 4'@*6

4%'-"78' -* "# 0'' 4%'-"+' 0' ' #& 1. "0&--* -* 0*+ *%-* +*#' "*

%**% ' 6'%* - -*4* '# #8' -* '(%.

S(*0-' "* ' 6'% "0&+$%&' - #8' -* '(% -* R,13 +*#' "* #"6+&46&%

'% 4*6' 0'' 6'% +'+6 -* 0*+ 4%'-">&- "* 0' ' 4 *%*# 3.

"0&--*.

C6"6' 4% *0'0+%% ' 0'' 6'% - #8' -* '(%

R,13 Q 3. R* +)>>7.??

C'# ' S6$%&' * '#&


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Pre&o de Custos 3uantidade !roduida

C0*+ V*%-*:

1. = , .,

C0*+ A>"6:

!3. = ,!! 21.!,

C0*+ V*%#*69:

2. = , 12.,

C"+' '# #8' -* '(% * *#(6*#: !.11,

C"+' M*%-'%& V*0-&-:

12., 21.!, .!.11, 3.1.D*4* A-#&0&+%+&:

R 1.!, R 22.3,2 3.,!1

Custos de !rodu&0oCaneta aul

M+%& 4% R21.!,M8' -* '(% * *#(6*0 R 3.2,D*4* R 2!.1,!Total R*,/)>14.+

Caneta ermelBaM+%& 4% R12.,M8' -* '(% * *#(6*0 R 1.233,D*4* R .!,

Total R*>,)4/>.

Caneta erdeM+%& 4% R.,M8' -* '(% * *#(6*0 R 1,D*4* R .21,Total R*1>)4,,.,>

Pre&o de enda e 3uantidade a ser !roduida

Produto Pre&o de enda

C0*+ *%-* R 1,

C0*+ >"6 R ,!

20


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C0*+ *%#*69 R 1,

A(&=' 4%**0+#' ' D*#'0+%+&' -' R*"6+-' -' E=*%@&' D.R. E )$ &06"&0-' '

--' -* *0- * 4%'-"78' - 0*+ *%-*.

9Em!resa "ictcia (tda);

Demonstra&0o do Resultado do E#erccio


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REFERENCIAS

Terminologias de Custos) Dis!onel em:

\9++4://-'.''6*.'#//*-".'#/-'"#*0+/-/1][^LNHIL22I&(_MPAF

O+SBP`O+=S]B20a/*-&+b. A*' *#: 2 #&' 213

Acessar os dados da 9Em!resa "ictcia (tda); Dis!oneis em:

\9++4://-'.''6*.'#//*-".'#/-'"#*0+/-/1R=F`45'EHV*"66A_>I&DD1L90A9>2!MT/*-&+b. A*' *#: 2 #&' 213.

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Atps - Ok - Pronta - Gerenciamento de Custos

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