{"id":8873,"date":"2022-09-28T22:32:06","date_gmt":"2022-09-29T01:32:06","guid":{"rendered":"https:\/\/portifolioos-prontos.com\/?post_type=product&#038;p=8873"},"modified":"2022-10-23T23:13:38","modified_gmt":"2022-10-24T02:13:38","slug":"portfolio-o-caso-da-empresa-onyx-s-a","status":"publish","type":"product","link":"https:\/\/portifolioos-prontos.com\/index.php\/product\/portfolio-o-caso-da-empresa-onyx-s-a\/","title":{"rendered":"Portf\u00f3lio O caso da empresa Onyx S\/A"},"content":{"rendered":"<h4>Portf\u00f3lio O caso da empresa Onyx S\/A<\/h4>\n<h4>CST em Gest\u00e3o de Produto: 3\u00ba e 4\u00ba semestre<\/h4>\n<p><span class=\"fontstyle0\">A f\u00e1brica de caneta estilete \u00d4nix S\/A n\u00e3o possui nenhum planejamento e o presidente da<br \/>\nempresa, est\u00e1 desnorteado quanto \u00e0 idealiza\u00e7\u00e3o e implanta\u00e7\u00e3o de um planejamento<br \/>\nfinanceiro e or\u00e7ament\u00e1rio para o seu neg\u00f3cio. Desta forma, a sua equipe foi contratada para<br \/>\nelaborar o planejamento or\u00e7ament\u00e1rio da empresa para o primeiro trimestre de 2022 (per\u00edodo<br \/>\na ser trabalhado).<br \/>\nPara a elabora\u00e7\u00e3o do planejamento or\u00e7ament\u00e1rio, voc\u00ea dever\u00e1 desenvolver os<br \/>\nseguintes passos:<br \/>\n<\/span><strong><span class=\"fontstyle2\">PASSO 01:<\/span><\/strong><br \/>\n<span class=\"fontstyle0\">A f\u00e1brica de caneta estilete \u00d4nix S\/A elabora um or\u00e7amento anual que tem sempre<br \/>\nin\u00edcio no m\u00eas de Outubro do ano anterior. A estimativa de vendas para o primeiro trimestre de<br \/>\n2022 \u00e9 de 90.000 unidades em Janeiro; 69.000 unidades em Fevereiro e 79.000 unidades em<br \/>\nMar\u00e7o. De acordo com estes dados e sabendo-se que o pre\u00e7o de venda unit\u00e1rio estimado \u00e9<br \/>\nde R$ 15,00 e que os Impostos sobre as Vendas est\u00e3o em 20%, elabore o Or\u00e7amento das<br \/>\nVendas para o\u00a0<\/span><span class=\"fontstyle2\">primeiro trimestre de\u00a0<span class=\"fontstyle0\">2022<\/span><\/span><span class=\"fontstyle0\">.<br \/>\n<\/span><span class=\"fontstyle2\">Or\u00e7amento de Vendas e Impostos sobre Vendas<br \/>\n<\/span><\/p>\n<table class=\"NormalTable\">\n<tbody>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">M\u00eas<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle2\">Janeiro<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle2\">Fevereiro<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle2\">Mar\u00e7o<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle2\">Totais<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">Quantidade<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle0\">\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">(X) Pre\u00e7o de Venda<br \/>\nunit\u00e1rio<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle0\">\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">(=) Vendas<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">(X) % Impostos sobre<br \/>\nVendas<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle0\">\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">(=) Impostos sobre<br \/>\nVendas ($)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><span class=\"fontstyle2\">PASSO 02:<br \/>\n<\/span><\/strong><span class=\"fontstyle0\">Elabore o Or\u00e7amento de Produ\u00e7\u00e3o da \u00d4nix S\/A para o\u00a0<\/span><span class=\"fontstyle2\">primeiro trimestre de\u00a0<span class=\"fontstyle0\">2022<\/span><br \/>\n<\/span><span class=\"fontstyle0\">sabendo que o estoque final de 2021 est\u00e1 projetado em 7.400 unidades e que a empresa<br \/>\ndeseja manter um estoque m\u00ednimo de 10% das vendas projetadas para o m\u00eas seguinte.<br \/>\nConsidere que as vendas em Abril\/2022 dever\u00e3o ser de 89.000 unidades.<br \/>\n<\/span><span class=\"fontstyle2\">Or\u00e7amento de Produ\u00e7\u00e3o \u2013 em quantidades<br \/>\n<\/span><\/p>\n<table class=\"NormalTable\">\n<tbody>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">M\u00eas<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle2\">Janeiro<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle2\">Fevereiro<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle2\">Mar\u00e7o<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle2\">Totais<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">Estoque Final<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle0\">\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">( + ) Vendas<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle0\">\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">( = ) TOTAL<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle0\">\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">( \u2013 ) Estoque Inicial<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle0\">\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">( = ) Produ\u00e7\u00e3o<br \/>\nnecess\u00e1ria<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><span class=\"fontstyle2\">PASSO 03:<br \/>\n<\/span><\/strong><span class=\"fontstyle0\">Cada caneta estilete disp\u00f5em de tr\u00eas l\u00e2minas para maior aproveitamento em diversos<br \/>\ntipos de necessidades e cortes e um cabo de material termopl\u00e1stico. Com um quilo de material<br \/>\ntermopl\u00e1stico, que custa R$ 16,00, se produz 20 cabos. As l\u00e2minas s\u00e3o fabricadas a partir de<br \/>\nchapas de a\u00e7o (que custam R$ 250,00 cada) e cada chapa, depois de cortada, produz 500<br \/>\nl\u00e2minas. Com base nestas informa\u00e7\u00f5es, elabore os Or\u00e7amentos de Consumo de Mat\u00e9ria<br \/>\nprima e de Compras para o primeiro trimestre de 2022 sabendo que os estoques iniciais s\u00e3o<\/span><br \/>\n<span class=\"fontstyle0\">de 500 kg de material termopl\u00e1stico e de 110 chapas de a\u00e7o. Considere que os estoques<br \/>\nm\u00ednimos mensais de mat\u00e9ria prima ser\u00e3o de 10% do consumo esperado para o m\u00eas seguinte<br \/>\ne que os consumos esperados para Abril\/2022 s\u00e3o de 3.800 kg de material termopl\u00e1stico e<br \/>\n490 chapas.<br \/>\n<\/span><span class=\"fontstyle2\">Or\u00e7amento de Consumo de mat\u00e9ria prima \u2013 em quantidades<br \/>\n<\/span><\/p>\n<table class=\"NormalTable\">\n<tbody>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">M\u00eas<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle2\">Janeiro<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle2\">Fevereiro<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle2\">Mar\u00e7o<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle2\">Totais<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle2\">Mat\u00e9ria Prima: Material termopl\u00e1stico<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">Qtde Total de Cabos termopl\u00e1sticos<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle0\">\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">(\u00f7) Qtde de cabos por Kg<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle0\">\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">(=) Total de Kg necess\u00e1rios<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle2\">Mat\u00e9ria Prima: Chapas de a\u00e7o<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">Qtde Total de l\u00e2minas<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle0\">\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">(\u00f7) Produ\u00e7\u00e3o por chapa de a\u00e7o<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle0\">\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">(=) Total de chapas necess\u00e1rias<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span class=\"fontstyle2\">Or\u00e7amento de Compras<br \/>\n<\/span><\/p>\n<table class=\"NormalTable\">\n<tbody>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">Mat\u00e9ria prima em Kg:<br \/>\nMaterial Termopl\u00e1stico<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle2\">Janeiro<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle2\">Fevereiro<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle2\">Mar\u00e7o<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle2\">Totais<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">Estoque Final<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle0\">\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">( + ) Consumo<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle0\">\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">( = ) TOTAL<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">( \u2013 ) Estoque Inicial<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle0\">\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">( = ) Compras (Kg)<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">( X ) Pre\u00e7o de custo unit\u00e1rio<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle0\">\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">( = ) Compras Mat<br \/>\nTermopl\u00e1stico($)\u00a0<\/span><span class=\"fontstyle2\">(A)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table class=\"NormalTable\">\n<tbody>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">Mat\u00e9ria prima em unidades:<br \/>\nChapas de A\u00e7o<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle2\">Janeiro<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle2\">Fevereiro<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle2\">Mar\u00e7o<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle2\">Totais<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">Estoque Final<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle0\">\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">( + ) Consumo<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle0\">\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">( = ) TOTAL<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">( \u2013 ) Estoque Inicial<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle0\">\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">( = ) Compras (em chapas)<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">( X ) Pre\u00e7o de custo unit\u00e1rio<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle0\">\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">( = ) Compras Chapas de<br \/>\na\u00e7o ($)<br \/>\n<\/span><span class=\"fontstyle2\">(B)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table class=\"NormalTable\">\n<tbody>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">( = ) Total de Compras Mat.<br \/>\nprima($)\u00a0<\/span><span class=\"fontstyle2\">(A+B)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><span class=\"fontstyle2\">PASSO 04:<br \/>\n<\/span><\/strong><span class=\"fontstyle0\">O tempo total de produ\u00e7\u00e3o de cada caneta estilete \u00e9 de 6 minutos (considerando o tempo<br \/>\ndesde o corte e afia\u00e7\u00e3o das l\u00e2minas, da moldagem dos cabos e da montagem final). Cada<br \/>\nhora de produ\u00e7\u00e3o tem custo de R$ 4,20. Elabore o Or\u00e7amento de M\u00e3o-de-obra Direta da \u00d4nix<br \/>\nS\/A para o primeiro trimestre de 2022.<br \/>\n<\/span><span class=\"fontstyle2\">Or\u00e7amento de M\u00e3o-de-obra Direta<br \/>\n<\/span><\/p>\n<table class=\"NormalTable\">\n<tbody>\n<tr>\n<td width=\"200\"><span class=\"fontstyle2\">Janeiro<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle2\">Fevereiro<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle2\">Mar\u00e7o<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle2\">Totais<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">Produ\u00e7\u00e3o estimada<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle0\">\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">(\u00f7) Produ\u00e7\u00e3o por hora trabalhada<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle0\">\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">(=) Total Horas de M\u00e3o-de-obra<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle0\">\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">(X) Custo de M\u00e3o-de-obra por hora<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle0\">\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/\/<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">(=) Total de M\u00e3o-de-obra Direta ($)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><span class=\"fontstyle2\">PASSO 05:<br \/>\n<\/span><\/strong><span class=\"fontstyle0\">Para apura\u00e7\u00e3o dos valores dos estoque finais de produtos acabados e de mat\u00e9ria-prima, a<br \/>\nempresa utiliza o custo-padr\u00e3o calculado, que \u00e9 de R$ 6,00 para o produto pronto; R$ 16,00<br \/>\npor quilo de material termopl\u00e1stico e de R$ 250,00 por chapa de a\u00e7o. Elabore o Or\u00e7amento<br \/>\nde Estoque Final de Produtos Acabados e de Mat\u00e9ria prima.<br \/>\n<\/span><span class=\"fontstyle2\">Or\u00e7amento do Estoque Final de Mat\u00e9ria prima<\/span><\/p>\n<table class=\"NormalTable\">\n<tbody>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">Mat\u00e9ria prima<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle0\">Material<br \/>\nTermopl\u00e1stico<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle0\">Chapas de A\u00e7o<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">Estoque Final (u)<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">Custo Unit\u00e1rio ($)<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">Estoque Final ($)<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle2\">Total<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span class=\"fontstyle2\">Or\u00e7amento de Estoque Final de Produtos Acabados<br \/>\n<\/span><\/p>\n<table class=\"NormalTable\">\n<tbody>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">Produto<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle0\">Caneta estilete<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">Estoque Final (u)<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">Custo Unit\u00e1rio ($)<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">Estoque Final ($)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><span class=\"fontstyle2\">PASSO 06:<br \/>\n<\/span><\/strong><span class=\"fontstyle0\">Com base nos dados j\u00e1 calculados, elabore o Or\u00e7amento de Custo dos Produtos Vendidos<br \/>\npara 2022, considerando os seguintes valores:<br \/>\nEstoques finais de 2021:<br \/>\nMat\u00e9ria prima: R$ 35.000,00<br \/>\nProdutos Acabados: R$ 21.000,00<br \/>\nCustos Indiretos de Fabrica\u00e7\u00e3o para o primeiro trimestre de 2022: R$ 484.000,00<br \/>\n<\/span><span class=\"fontstyle2\">Or\u00e7amento de Custo dos Produtos Vendidos ($)<br \/>\n<\/span><\/p>\n<table class=\"NormalTable\">\n<tbody>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">Estoque inicial de mat\u00e9ria-prima<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">( + ) Compras de Mat\u00e9ria prima<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle2\">( = ) Mat\u00e9ria-prima dispon\u00edvel<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">( \u2013 ) Estoque final de Mat\u00e9ria-prima<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle2\">( = ) Mat\u00e9ria-prima consumida na Produ\u00e7\u00e3o<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">( + ) Custo da M\u00e3o-de-obra Direta<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">( + ) Custo Indireto de Fabrica\u00e7\u00e3o<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle2\">( = ) Custo de Produ\u00e7\u00e3o Or\u00e7ado (=Custo Fabril)<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<table class=\"NormalTable\">\n<tbody>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">( + ) Estoque Inicial de Produtos Acabados<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">( = ) Custo dos Produtos Fabricados<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">( \u2013 ) Estoque Final de Produtos Acabados<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle2\">( = ) Custo Or\u00e7ados dos Produtos Vendidos<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><span class=\"fontstyle2\">PASSO 07:<br \/>\n<\/span><\/strong><span class=\"fontstyle0\">Elabore a Proje\u00e7\u00e3o da Demonstra\u00e7\u00e3o do Resultado do Exerc\u00edcio do primeiro trimestre de<br \/>\n2022, sabendo que as Despesas Operacionais est\u00e3o or\u00e7adas em R$ 218.937,00 para este<br \/>\nper\u00edodo.<br \/>\n<\/span><span class=\"fontstyle2\">Proje\u00e7\u00e3o da Demonstra\u00e7\u00e3o do Resultado do Exerc\u00edcio<br \/>\n<\/span><\/p>\n<table class=\"NormalTable\">\n<tbody>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">Vendas<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">(-) Impostos sobre Vendas<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">(=) Vendas L\u00edquidas<\/span><\/td>\n<td width=\"200\"><span class=\"fontstyle0\">100%<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">(-) Custo dos Produtos Vendidos<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">(=) Lucro Bruto<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">(-) Despesas Adm.e de Vendas<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">(=) Lucro antes do Imposto de Renda<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">(-) Imposto de Renda (24%)<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"200\"><span class=\"fontstyle0\">(=) Lucro L\u00edquido<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong><span class=\"fontstyle2\">PASSO 08:<br \/>\n<\/span><\/strong><span class=\"fontstyle0\">Se a \u00d4nix S\/A deseja que o Lucro L\u00edquido seja no m\u00ednimo 50% das Vendas L\u00edquidas, com<br \/>\neste or\u00e7amento a empresa atingir\u00e1 o objetivo?<br \/>\nCaso o Lucro L\u00edquido n\u00e3o seja atingido, elabore um plano de a\u00e7\u00e3o contendo no m\u00ednimo quatro<br \/>\nsolu\u00e7\u00f5es para que a empresa atinja sua meta.<br \/>\nJustifique sua resposta utilizando referenciais bibliogr\u00e1ficos de artigos ou livros.<br \/>\n<\/span><strong><span class=\"fontstyle2\">PASSO 09:<br \/>\n<\/span><\/strong><span class=\"fontstyle0\">Considerando que o Patrim\u00f4nio L\u00edquido projetado para o primeiro trimestre de 2022 seja de<br \/>\nR$ 1.632.100,00, calcule o Retorno sobre o Investimento em % e em anos. Retorno<br \/>\nSobre o Investimento (%) =\u00a0<\/span><span class=\"fontstyle3\">x<\/span><span class=\"fontstyle4\">100<\/span><\/p>\n<div class=\"elementor-toggle-item\">\n<h4 id=\"elementor-tab-title-1941\" class=\"elementor-tab-title elementor-active\" tabindex=\"0\" role=\"tab\" data-tab=\"1\" aria-controls=\"elementor-tab-content-1941\" aria-expanded=\"true\" aria-selected=\"true\">Como funciona?<\/h4>\n<div id=\"elementor-tab-content-1941\" class=\"elementor-tab-content elementor-clearfix elementor-active\" role=\"tabpanel\" data-tab=\"1\" aria-labelledby=\"elementor-tab-title-1941\">\n<p>Elaboramos os portf\u00f3lios, j\u00e1 deixamos prontos, nas normas da ABNT e conforme os requisitos da universidade. F\u00e1cil assim! O MELHOR \u00c9 QUE VOC\u00ca COMPRA E J\u00c1 BAIXA NA HORA O SEU ARQUIVO EM WORD! Sabemos que conciliar trabalho, fam\u00edlia, vida profissional e estudos \u00e9 dif\u00edcil hoje em dia, por isso, estamos aqui para ajudar voc\u00ea. Conte com nossa qualidade, experi\u00eancia e profissionalismo adquirindo seu portf\u00f3lio conosco. GARANTIMOS SEU CONCEITO!<\/p>\n<h4>Como se realizam os envios?<\/h4>\n<\/div>\n<\/div>\n<div class=\"elementor-toggle-item\">\n<div id=\"elementor-tab-content-1942\" class=\"elementor-tab-content elementor-clearfix elementor-active\" role=\"tabpanel\" data-tab=\"2\" aria-labelledby=\"elementor-tab-title-1942\">O seu trabalho \u00e9 disponibilizado pronto, respondido e nas normas j\u00e1 na mesma hora aqui em nosso site na sua \u00e1rea de downloads e tamb\u00e9m no seu e-mail.<\/div>\n<\/div>\n<div class=\"elementor-toggle-item\">\n<div id=\"elementor-tab-content-1943\" class=\"elementor-tab-content elementor-clearfix elementor-active\" role=\"tabpanel\" data-tab=\"3\" aria-labelledby=\"elementor-tab-title-1943\">\n<h4>Em quanto tempo recebo o portf\u00f3lio?<\/h4>\n<\/div>\n<\/div>\n<div class=\"elementor-toggle-item\">\n<div id=\"elementor-tab-content-1944\" class=\"elementor-tab-content elementor-clearfix elementor-active\" role=\"tabpanel\" data-tab=\"4\" aria-labelledby=\"elementor-tab-title-1944\">\n<p>Os envios s\u00e3o imediatos. Ap\u00f3s sua compra, o trabalho j\u00e1 \u00e9 disponibilizado instantaneamente aqui em nosso site e no seu e-mail.<\/p>\n<h4>E se o portf\u00f3lio que comprei precisar de corre\u00e7\u00e3o?<\/h4>\n<\/div>\n<\/div>\n<div class=\"elementor-toggle-item\">\n<div id=\"elementor-tab-content-1945\" class=\"elementor-tab-content elementor-clearfix elementor-active\" role=\"tabpanel\" data-tab=\"5\" aria-labelledby=\"elementor-tab-title-1945\">\n<p>Caso haja alguma solicita\u00e7\u00e3o de corre\u00e7\u00e3o\/altera\u00e7\u00e3o por parte do tutor, basta entrar em contato conosco pelo\u00a0<a href=\"https:\/\/api.whatsapp.com\/send\/?phone=5553984751621&amp;text&amp;app_absent=0\">WhatsApp<\/a>\u00a0que provid\u00eanciaremos sem custo algum.<\/p>\n<h4>Qual o formato do arquivo?<\/h4>\n<\/div>\n<\/div>\n<div class=\"elementor-toggle-item\">\n<div id=\"elementor-tab-content-1946\" class=\"elementor-tab-content elementor-clearfix elementor-active\" role=\"tabpanel\" data-tab=\"6\" aria-labelledby=\"elementor-tab-title-1946\">\n<p>Os arquivos s\u00e3o enviados em formato Word e s\u00e3o edit\u00e1veis.<\/p>\n<h4>Caso eu tiver alguma d\u00favida, terei suporte no p\u00f3s venda?<\/h4>\n<\/div>\n<\/div>\n<div class=\"elementor-toggle-item\">\n<div id=\"elementor-tab-content-1948\" class=\"elementor-tab-content elementor-clearfix elementor-active\" role=\"tabpanel\" data-tab=\"8\" aria-labelledby=\"elementor-tab-title-1948\">\n<p>Sim, com certeza. Basta clicar no \u00edcone do WhatsApp no cantinho da tela. Ser\u00e1 um prazer atend\u00ea-lo(a).<\/p>\n<div class=\"elementor-toggle-item\">\n<div id=\"elementor-tab-content-1948\" class=\"elementor-tab-content elementor-clearfix elementor-active\" role=\"tabpanel\" data-tab=\"8\" aria-labelledby=\"elementor-tab-title-1948\">\n<h4>Quais os seus canais de contato?<\/h4>\n<\/div>\n<\/div>\n<div class=\"elementor-toggle-item\">\n<div id=\"elementor-tab-content-1949\" class=\"elementor-tab-content elementor-clearfix elementor-active\" role=\"tabpanel\" data-tab=\"9\" aria-labelledby=\"elementor-tab-title-1949\">\n<p>Whatsapp: 53 984751621 \u2013 Clicar no canto da tela ou ESCANEIE O QRCODE ABAIXO<\/p>\n<p><img decoding=\"async\" class=\"alignnone wp-image-7603 jetpack-lazy-image jetpack-lazy-image--handled\" src=\"https:\/\/i0.wp.com\/portifolioos-prontos.com\/wp-content\/uploads\/2022\/09\/portfolio-unopar-pronto-colaborar-ava-producao-textual-interdisciplinar.png?resize=141%2C141\" sizes=\"(max-width: 141px) 100vw, 141px\" srcset=\"https:\/\/i0.wp.com\/portifolioos-prontos.com\/wp-content\/uploads\/2022\/09\/portfolio-unopar-pronto-colaborar-ava-producao-textual-interdisciplinar.png?w=150&amp;ssl=1 150w, https:\/\/i0.wp.com\/portifolioos-prontos.com\/wp-content\/uploads\/2022\/09\/portfolio-unopar-pronto-colaborar-ava-producao-textual-interdisciplinar.png?resize=100%2C100&amp;ssl=1 100w\" alt=\"\" width=\"141\" height=\"141\" data-recalc-dims=\"1\" data-lazy-loaded=\"1\" \/><\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<div class=\"elementor-toggle-item\">\n<div id=\"elementor-tab-content-1949\" class=\"elementor-tab-content elementor-clearfix elementor-active\" role=\"tabpanel\" data-tab=\"9\" aria-labelledby=\"elementor-tab-title-1949\">\n<p>E-mail:portifoliosp@gmail.com<\/p>\n<div id=\"attachment_143\" class=\"wp-caption alignnone\">\n<div id=\"attachment_143\" class=\"wp-caption alignnone\" style=\"width: 147px;\">\n<p><a href=\"http:\/\/portifolioos-prontos.com\/\"><img decoding=\"async\" class=\"wp-image-143 jetpack-lazy-image jetpack-lazy-image--handled\" title=\"portfolio pronto unopar\" src=\"https:\/\/i0.wp.com\/portifolioos-prontos.com\/wp-content\/uploads\/2022\/04\/conceitomaximo.png?resize=161%2C46\" alt=\"PORTFOLIO PRONTO UNOPAR ANHANGUERA\" width=\"147\" height=\"42\" aria-describedby=\"caption-attachment-143\" data-recalc-dims=\"1\" data-lazy-loaded=\"1\" \/><\/a><\/p>\n<p id=\"caption-attachment-143\" class=\"wp-caption-text\">Portf\u00f3lio em Word, respondido, completo e j\u00e1 nas normas.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<div class=\"product-short-description\">\n<h5><strong>Pague pelo PIX ou cart\u00e3o e fa\u00e7a o download agora mesmo.<\/strong><\/h5>\n<\/div>\n<div class=\"sticky-add-to-cart-wrapper\">\n<div class=\"sticky-add-to-cart\">\n<div class=\"quantity buttons_added form-flat\"><img decoding=\"async\" class=\"alignnone wp-image-761\" src=\"http:\/\/portifolioos-prontos.com\/wp-content\/uploads\/2022\/04\/PIX-300x107.webp\" alt=\"\" width=\"78\" height=\"28\" \/>\u00a0\u00a0<img loading=\"lazy\" decoding=\"async\" class=\"\" src=\"https:\/\/d26lpennugtm8s.cloudfront.net\/assets\/common\/img\/logos\/payment\/visa@2x.png\" width=\"46\" height=\"29\" \/><img loading=\"lazy\" decoding=\"async\" class=\"\" src=\"https:\/\/d26lpennugtm8s.cloudfront.net\/assets\/common\/img\/logos\/payment\/boleto@2x.png\" width=\"43\" height=\"27\" \/><img loading=\"lazy\" decoding=\"async\" class=\"\" src=\"https:\/\/d26lpennugtm8s.cloudfront.net\/assets\/common\/img\/logos\/payment\/mastercard@2x.png\" width=\"43\" height=\"27\" \/><img loading=\"lazy\" decoding=\"async\" class=\"\" src=\"https:\/\/d26lpennugtm8s.cloudfront.net\/assets\/common\/img\/logos\/payment\/amex@2x.png\" width=\"43\" height=\"27\" \/><img loading=\"lazy\" decoding=\"async\" class=\"\" src=\"https:\/\/d26lpennugtm8s.cloudfront.net\/assets\/common\/img\/logos\/payment\/diners@2x.png\" width=\"46\" height=\"29\" \/><img loading=\"lazy\" decoding=\"async\" class=\"\" src=\"https:\/\/d26lpennugtm8s.cloudfront.net\/assets\/common\/img\/logos\/payment\/br\/elo@2x.png\" width=\"45\" height=\"28\" \/><img loading=\"lazy\" decoding=\"async\" class=\"\" src=\"https:\/\/d26lpennugtm8s.cloudfront.net\/assets\/common\/img\/logos\/payment\/br\/hipercard@2x.png\" width=\"44\" height=\"28\" \/><img loading=\"lazy\" decoding=\"async\" class=\"\" src=\"https:\/\/d26lpennugtm8s.cloudfront.net\/assets\/common\/img\/logos\/payment\/mercadopago@2x.png\" width=\"45\" height=\"28\" \/><\/div>\n<\/div>\n<\/div>\n","protected":false},"featured_media":0,"template":"","meta":{"_seopress_robots_primary_cat":"none","_seopress_titles_title":"","_seopress_titles_desc":"%%post_content%%","_seopress_robots_index":""},"product_cat":[118,15],"product_tag":[],"class_list":{"0":"post-8873","1":"product","2":"type-product","3":"status-publish","5":"product_cat-gestao-de-produto","6":"product_cat-uncategorized","8":"first","9":"instock","10":"shipping-taxable","11":"purchasable","12":"product-type-simple","13":"col-xs-6 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