Figura 77 - Controle do Custo da Produção 1/6
Figura 78 - Controle do Custo da Produção 2/6
P o li e t i le n o 2 , 7q u i lo s p o r p e ç a
C o n s u m o d e m a t e r i a i s A n i l in a 1 % q u i lo s p o r p e ç a
S a c o s 1 p a r a c a d a 6
P e s o d a T a m p a a d q u ir i d a p r o n t a 0 , 5q u i lo s 1
V a r i a ç ã o
O r ç a d a s E f e t iv a s P r e v i s t a E f e t i v a d a E n t r e g a o r ç a d o e f e t iv o V a r ia ç ã o
J a n 1 1 0 . 0 0 0 7 0 . 9 3 9 7 0 . 9 3 9 7 0 . 9 3 9 0 1 9 1 . 5 3 4 1 9 1 . 5 3 4 0 F e v 1 0 8 . 0 0 0 1 1 2 . 9 8 5 1 1 2 . 9 8 5 1 1 2 . 9 8 5 - 3 0 5 . 0 5 8 3 0 5 . 0 5 8 - M a r 1 1 0 . 0 0 0 1 2 7 . 3 8 5 1 2 7 . 3 8 5 1 2 7 . 3 8 5 - 3 4 3 . 9 3 8 3 4 3 . 9 3 8 - A b r 1 0 0 . 0 0 0 1 2 0 . 3 7 2 1 2 0 . 3 7 2 1 2 0 . 3 7 2 - 3 2 5 . 0 0 3 3 2 5 . 0 0 3 - M a i 1 0 0 . 0 0 0 1 0 3 . 3 3 3 1 0 3 . 3 3 3 1 0 3 . 3 3 3 - 2 7 9 . 0 0 0 2 7 9 . 0 0 0 - J u n 1 0 8 . 0 0 0 1 1 0 . 0 0 0 1 1 0 . 0 0 0 1 1 0 . 0 0 0 - 2 9 7 . 0 0 0 2 9 7 . 0 0 0 - J u l 1 0 0 . 0 0 0 1 0 2 . 9 8 7 1 0 2 . 9 8 7 1 0 2 . 9 8 7 ( 0 ) 2 7 8 . 0 6 6 2 7 8 . 0 6 6 ( 0 ) A g o 1 0 0 . 0 0 0 1 0 0 . 0 0 0 1 0 0 . 0 0 0 1 0 0 . 0 0 0 - 2 7 0 . 0 0 0 2 7 0 . 0 0 0 - S e t 1 0 8 . 0 0 0 1 0 6 . 3 4 6 1 0 6 . 3 4 6 1 0 6 . 3 4 6 0 2 8 7 . 1 3 4 2 8 7 . 1 3 4 0 O u t 1 1 0 . 0 0 0 1 0 8 . 6 6 7 1 0 8 . 6 6 7 1 0 8 . 6 6 7 - 2 9 3 . 4 0 0 2 9 3 . 4 0 0 - N o v 1 0 0 . 0 0 0 1 0 6 . 6 6 7 1 0 6 . 6 6 7 1 0 6 . 6 6 7 - 2 8 8 . 0 0 0 2 8 8 . 0 0 0 - D e z 1 0 0 . 0 0 0 1 0 0 . 0 0 0 1 0 0 . 0 0 0 1 0 0 . 0 0 0 - 2 7 0 . 0 0 0 2 7 0 . 0 0 0 - T o t a l 1 . 2 5 4 . 0 0 0 1 . 2 6 9 . 6 7 9 1 . 2 6 9 . 6 7 9 1 . 2 6 9 . 6 7 9 0 3 . 4 2 8 . 1 3 4 3 . 4 2 8 . 1 3 4 0
V e n d a s E n t r e g a d e V e n d a s P o l i e t i l e n o
P r o d u t o s A c a b a d o s - U n i d a d e s
C O N T R O L E D O O R Ç A M E N T O D E P R O D U Ç Ã O
u n id a d e p r o d u z id a s p o r u n id a d e v e n d id a
o r ç a d o e f e tiv o v a r ia ç ã o o r ç a d o e f e t iv o v a r ia ç ã o o r ç a d o e f e t iv o v a r ia ç ã o
1 .9 1 5
1 .9 1 5 0 7 0 .9 3 9 7 0 .9 3 9 0 1 1 .8 2 3 1 1 .8 2 3 0 3 .0 5 1
3 .0 5 1 - 1 1 2 .9 8 5 1 1 2 .9 8 5 - 1 8 .8 3 1 1 8 .8 3 1 - 3 .4 3 9
3 .4 3 9 - 1 2 7 .3 8 5 1 2 7 .3 8 5 - 2 1 .2 3 1 2 1 .2 3 1 - 3 .2 5 0
3 .2 5 0 - 1 2 0 .3 7 2 1 2 0 .3 7 2 - 2 0 .0 6 2 2 0 .0 6 2 - 2 .7 9 0
2 .7 9 0 - 1 0 3 .3 3 3 1 0 3 .3 3 3 - 1 7 .2 2 2 1 7 .2 2 2 - 2 .9 7 0
2 .9 7 0 - 1 1 0 .0 0 0 1 1 0 .0 0 0 - 1 8 .3 3 3 1 8 .3 3 3 - 2 .7 8 1
2 .7 8 1 ( 0 ) 1 0 2 .9 8 7 1 0 2 .9 8 7 ( 0 ) 1 7 .1 6 5 1 7 .1 6 5 ( 0 ) 2 .7 0 0
2 .7 0 0 - 1 0 0 .0 0 0 1 0 0 .0 0 0 - 1 6 .6 6 7 1 6 .6 6 7 - 2 .8 7 1
2 .8 7 1 0 1 0 6 .3 4 6 1 0 6 .3 4 6 0 1 7 .7 2 4 1 7 .7 2 4 0 2 .9 3 4
2 .9 3 4 - 1 0 8 .6 6 7 1 0 8 .6 6 7 - 1 8 .1 1 1 1 8 .1 1 1 - 2 .8 8 0
2 .8 8 0 - 1 0 6 .6 6 7 1 0 6 .6 6 7 - 1 7 .7 7 8 1 7 .7 7 8 - 2 .7 0 0
2 .7 0 0 - 1 0 0 .0 0 0 1 0 0 .0 0 0 - 1 6 .6 6 7 1 6 .6 6 7 - 3 4 .2 8 1
3 4 .2 8 1 0 1 .2 6 9 .6 7 9 1 .2 6 9 . 6 7 9 0 2 1 1 .6 1 3 2 1 1 .6 1 3 0 S a c o
A n ilin a T a m p a s
C O N T R O L E D O O R Ç A M E N T O D E P R O D U Ç A O
In s u m o s a s e r e m c o n s u m id o s
Figura 79 - Controle do Custo da Produção 3/6
Figura 80 - Controle do Custo da Produção 4/6
Qtde. Máquinas
dias mês Operação
Previstos Efetivos Previstas Efetivas Previstas Efetivas Previstas Efetivas Previstos Efetivos Previstas Efetivas
Jan 31 1 1 72 72 240 240 432 432 1.555.200 1.555.200 4 119.631 119.631
Fev 28 2 2 56 56 208 208 408 408 1.468.800 1.468.800 4 112.985 112.985
Mar 31 1 1 64 64 220 220 460 460 1.656.000 1.656.000 4 127.385 127.385
Abr 30 2 2 56 56 220 220 444 444 1.598.400 1.598.400 4 122.954 122.954
Mai 31 2 2 64 64 220 220 460 460 1.656.000 1.656.000 4 127.385 127.385
Jun 30 2 2 64 64 220 220 436 436 1.569.600 1.569.600 4 120.738 120.738
Jul 31 1 1 64 64 232 232 448 448 1.612.800 1.612.800 4 124.062 124.062
Ago 31 1 1 72 72 232 232 440 440 1.584.000 1.584.000 4 121.846 121.846
Set 30 2 2 64 64 220 220 436 436 1.569.600 1.569.600 4 120.738 120.738
Out 31 2 2 56 56 220 220 468 468 1.684.800 1.684.800 4 129.600 129.600
Nov 30 3 3 64 64 220 220 436 436 1.569.600 1.569.600 4 120.738 120.738
Dez 31 3 3 64 64 220 220 460 460 1.656.000 1.656.000 4 127.385 127.385
Total 365 22 22 760 760 2.672 2.672 5328 1.475.446 1.475.446
Cálculo de Tempo disponível para uso de máquinas
(dias) (horas) (horas)
de Peças
Horas Disponíveis Segundos de Produção
Ajuste de Máquinas Manutenção Preventiva
Atividades Suspensas
Quantidade nominal
Pr e v is to Ef e tiv o Pr e v is to Ef e tiv o Pr e v is to Ef e tiv o Pr e v is to Ef e tiv o
Ja n 1 7 4 .4 7 4 1 7 4 .4 7 4 9 .0 5 9 9 .0 5 9 1 .1 0 9 1 .1 0 9 1 2 5 .4 2 7 1 2 5 .4 2 7 F e v 3 0 4 .1 8 9 3 0 4 .1 8 9 1 4 .8 9 9 1 4 .8 9 9 1 .8 9 8 1 .1 0 9 2 0 9 .8 5 4 2 0 9 .8 5 4 M a r 3 4 2 .3 1 2 3 4 2 .3 1 2 1 6 .7 5 7 1 6 .7 5 7 2 .1 4 8 1 .1 0 9 2 3 4 .6 2 1 2 3 4 .6 2 1 A b r 3 2 4 .0 0 7 3 2 4 .0 0 7 1 6 .2 0 4 1 6 .2 0 4 2 .0 3 6 1 .1 0 9 2 2 7 .5 6 9 2 2 7 .5 6 9 M a i 2 7 8 .2 0 5 2 7 8 .2 0 5 1 3 .6 2 6 1 3 .6 2 6 1 .7 5 0 1 .1 0 9 1 9 1 .7 0 9 1 9 1 .7 0 9 Ju n 2 9 5 .4 2 6 2 9 5 .4 2 6 1 4 .4 7 0 1 4 .4 7 0 1 .8 6 2 1 .1 0 9 2 0 2 .1 2 5 2 0 2 .1 2 5 Ju l 2 8 7 .1 7 9 2 8 7 .1 7 9 1 4 .0 6 6 1 4 .0 6 6 1 .8 0 8 1 .1 0 9 1 9 5 .6 0 5 1 9 5 .6 0 5 A g o 2 6 8 .5 6 9 2 6 8 .5 6 9 1 3 .1 5 4 1 3 .1 5 4 1 .6 9 3 1 .1 0 9 1 8 2 .9 4 2 1 8 2 .9 4 2 S e t 2 7 6 .4 1 0 2 7 6 .4 1 0 1 3 .5 3 8 1 3 .5 3 8 1 .7 4 0 1 .1 0 9 1 8 7 .9 6 2 1 8 7 .9 6 2 O u t 2 9 2 .5 6 4 2 9 2 .5 6 4 1 4 .3 3 0 1 4 .3 3 0 1 .8 4 2 1 .1 0 9 1 9 8 .9 9 6 1 9 8 .9 9 6 N o v 2 8 7 .1 7 9 2 8 7 .1 7 9 1 4 .0 6 6 1 4 .0 6 6 1 .8 0 9 1 .1 0 9 1 9 5 .3 5 0 1 9 5 .3 5 0 D e z 2 6 9 .2 3 1 2 6 9 .2 3 1 1 3 .1 8 7 1 3 .1 8 7 1 .6 9 6 1 .1 0 9 1 8 3 .1 4 7 1 8 3 .1 4 7 T o ta l 3 .3 9 9 .7 4 4 3 .3 9 9 .7 4 4 1 6 7 .3 5 6 1 6 7 .3 5 6 2 1 .3 9 0 1 3 .3 0 8 2 .3 3 5 .3 0 6 2 .3 3 5 .3 0 6
P o lie t ile n o A n ilin a s S a c o s T a m p a s
C u sto s d a P r o d u ç ã o
Figura 81 - Controle do Custo da Produção 5/6
Figura 82 - Controle do Custo da Produção 6/6
P r e v i s t o E f e t i v o P r e v i s t o E f e t i v o P r e v i s t o E f e t iv o
4 9 . 9 8 9
4 9 . 9 8 9 3 5 . 0 0 0 3 5 . 0 0 0 3 4 . 2 1 2 3 4 . 2 1 2 4 9 . 9 8 9
4 9 . 9 8 9 5 5 . 2 6 9 5 5 . 2 6 9 3 5 . 0 9 5 3 5 . 0 9 5 4 9 . 9 8 9
4 9 . 9 8 9 6 2 . 3 1 4 6 2 . 3 1 4 3 5 . 7 9 5 3 5 . 7 9 5 4 9 . 9 8 9
4 9 . 9 8 9 5 8 . 8 8 3 5 8 . 8 8 3 3 6 . 3 8 1 3 6 . 3 8 1 4 9 . 9 8 9
4 9 . 9 8 9 5 0 . 5 4 8 5 0 . 5 4 8 3 6 . 9 1 3 3 6 . 9 1 3 4 9 . 9 8 9
4 9 . 9 8 9 5 3 . 8 0 9 5 3 . 8 0 9 3 7 . 5 7 1 3 7 . 5 7 1 4 9 . 9 8 9
4 9 . 9 8 9 5 2 . 1 7 9 5 2 . 1 7 9 3 8 . 1 7 8 3 8 . 1 7 8 4 9 . 9 8 9
4 9 . 9 8 9 4 8 . 9 1 8 4 8 . 9 1 8 3 8 . 7 6 4 3 8 . 7 6 4 4 9 . 9 8 9
4 9 . 9 8 9 5 0 . 2 2 2 5 0 . 2 2 2 3 9 . 4 0 3 3 9 . 4 0 3 4 9 . 9 8 9
4 9 . 9 8 9 5 3 . 1 5 7 5 3 . 1 5 7 4 0 . 0 5 8 4 0 . 0 5 8 4 9 . 9 8 9
4 9 . 9 8 9 5 2 . 1 7 9 5 2 . 1 7 9 4 0 . 6 7 1 4 0 . 6 7 1 4 9 . 9 8 9
4 9 . 9 8 9 4 8 . 9 1 8 4 8 . 9 1 8 4 1 . 2 5 8 4 1 . 2 5 8 5 9 9 . 8 7 0
5 9 9 . 8 7 0 6 2 1 . 3 9 6 6 2 1 . 3 9 6 4 5 4 . 2 9 9 4 5 4 . 2 9 9
E n e r g i a M a n u t e n ç ã o
C U S T O D A P R O D U Ç Ã O
M ã o O b r a e E n c a r g o s
P r e v is to E f e tiv o P r e v is to E f e tiv o P r e v is to E f e t iv o V a r ia ç ã o
3 1 . 1 6 7
3 1 . 1 6 7 1 9 . 1 8 5 1 9 . 1 8 5 4 7 9 . 6 2 3 4 7 9 . 6 2 3 0 3 5 . 0 9 5
3 1 . 1 6 7 2 9 . 2 6 5 2 9 . 2 6 5 7 3 1 . 6 2 6 7 3 1 . 6 2 6 ( 0 ) 3 5 . 7 9 5
3 1 . 1 6 7 3 2 . 2 9 6 3 2 . 2 9 6 8 0 7 . 3 9 7 8 0 7 . 3 9 7 ( 0 ) 3 6 . 3 8 1
3 1 . 1 6 7 3 1 . 0 9 3 3 1 . 0 9 3 7 7 7 . 3 2 9 7 7 7 . 3 2 9 0 3 6 . 9 1 3
3 1 . 1 6 7 2 7 . 2 4 6 2 7 . 2 4 6 6 8 1 . 1 5 4 6 8 1 . 1 5 4 ( 0 ) 3 7 . 5 7 1
3 1 . 1 6 7 2 8 . 6 0 1 2 8 . 6 0 1 7 1 5 . 0 2 0 7 1 5 . 0 2 0 ( 0 ) 3 8 . 1 7 8
3 1 . 1 6 7 2 7 . 9 2 4 2 7 . 9 2 4 6 9 8 . 0 9 4 6 9 8 . 0 9 4 ( 0 ) 3 8 . 7 6 4
3 1 . 1 6 7 2 6 . 4 6 6 2 6 . 4 6 6 6 6 1 . 6 6 2 6 6 1 . 6 6 2 ( 0 ) 3 9 . 4 0 3
3 1 . 1 6 7 2 7 . 1 0 1 2 7 . 1 0 1 6 7 7 . 5 3 2 6 7 7 . 5 3 2 ( 0 ) 4 0 . 0 5 8
3 1 . 1 6 7 2 8 . 4 2 1 2 8 . 4 2 1 7 1 0 . 5 2 4 7 1 0 . 5 2 4 - 4 0 . 6 7 1
3 1 . 1 6 7 2 8 . 0 1 7 2 8 . 0 1 7 7 0 0 . 4 2 6 7 0 0 . 4 2 6 - 4 1 . 2 5 8
3 1 . 1 6 7 2 6 . 6 0 8 2 6 . 6 0 8 6 6 5 . 2 0 0 6 6 5 . 2 0 0 - 4 5 1 . 2 5 4
3 7 4 . 0 0 0 3 3 2 . 2 2 3 3 3 2 . 2 2 3 8 . 3 0 5 . 5 8 5 8 . 3 0 5 . 5 8 5 0 C u s t o d e P r o d u ç ã o
D e p r e c i a ç õ e s D G F
C U S T O D A P R O D U Ç Ã O
Figura 83 - Controle de Estoques de Produtos Acabados
Figura 84 - Controle de Estoques de Grãos de Polietileno
Un id a d e d e Me d id a u n id a d e P r e ç o d e S a íd a : P r e ç o Mé d io
A líq u o ta d e IC MS a s e r d e s ta c a d o n a s v e n d a s 1 8 %
Mê s o r ç a d a e f e tiv a o r ç a d a Ef e tiv a O r ç a d o Ef e tiv o O r ç a d o Ef e tiv o O r ç a d o Ef e tiv o
ja n 6 6 . 6 1 9 6 6 . 6 1 9 7 0 . 9 3 9 7 0 . 9 3 9 4 7 9 . 6 2 3 4 7 9 . 6 2 3 7 , 2 0 7 ,2 0 5 1 8 . 2 4 3 5 1 8 . 2 4 3 f e v 1 1 2 . 9 8 5 1 1 2 . 9 8 5 1 1 2 . 9 8 5 1 1 2 . 9 8 5 7 3 1 . 6 2 6 7 3 1 . 6 2 6 6 , 4 8 6 ,4 8 7 3 1 . 6 2 6 7 3 1 . 6 2 6 m a r 1 2 7 . 3 8 5 1 2 7 . 3 8 5 1 2 7 . 3 8 5 1 2 7 . 3 8 5 8 0 7 . 3 9 7 8 0 7 . 3 9 7 6 , 3 4 6 ,3 4 8 0 7 . 3 9 7 8 0 7 . 3 9 7 a b r 1 2 0 . 3 7 2 1 2 0 . 3 7 2 1 2 0 . 3 7 2 1 2 0 . 3 7 2 7 7 7 . 3 2 9 7 7 7 . 3 2 9 6 , 4 6 6 ,4 6 7 7 7 . 3 2 9 7 7 7 . 3 2 9 m a i 1 0 3 . 3 3 3 1 0 3 . 3 3 3 1 0 3 . 3 3 3 1 0 3 . 3 3 3 6 8 1 . 1 5 4 6 8 1 . 1 5 4 6 , 5 9 6 ,5 9 6 8 1 . 1 5 4 6 8 1 . 1 5 4 ju n 1 1 0 . 0 0 0 1 1 0 . 0 0 0 1 1 0 . 0 0 0 1 1 0 . 0 0 0 7 1 5 . 0 2 0 7 1 5 . 0 2 0 6 , 5 0 6 ,5 0 7 1 5 . 0 2 0 7 1 5 . 0 2 0 ju l 1 0 6 . 6 6 7 1 0 6 . 6 6 7 1 0 2 . 9 8 7 1 0 2 . 9 8 7 6 9 8 . 0 9 4 6 9 8 . 0 9 4 6 , 5 4 6 ,5 4 6 7 4 . 0 1 4 6 7 4 . 0 1 4 a g o 1 0 0 . 0 0 0 1 0 0 . 0 0 0 1 0 0 . 0 0 0 1 0 0 . 0 0 0 6 6 1 . 6 6 2 6 6 1 . 6 6 2 6 , 6 2 6 ,6 2 6 6 1 . 4 0 6 6 6 1 . 4 0 6 s e t 1 0 2 . 6 6 7 1 0 2 . 6 6 7 1 0 6 . 3 4 6 1 0 6 . 3 4 6 6 7 7 . 5 3 2 6 7 7 . 5 3 2 6 , 6 0 6 ,6 0 7 0 1 . 8 6 7 7 0 1 . 8 6 7 o u t 1 0 8 . 6 6 7 1 0 8 . 6 6 7 1 0 8 . 6 6 7 1 0 8 . 6 6 7 7 1 0 . 5 2 4 7 1 0 . 5 2 4 6 , 5 4 6 ,5 4 7 1 0 . 5 2 4 7 1 0 . 5 2 4 n o v 1 0 6 . 6 6 7 1 0 6 . 6 6 7 1 0 6 . 6 6 7 1 0 6 . 6 6 7 7 0 0 . 4 2 6 7 0 0 . 4 2 6 6 , 5 7 6 ,5 7 7 0 0 . 4 2 6 7 0 0 . 4 2 6 d e z 1 0 0 . 0 0 0 1 0 0 . 0 0 0 1 0 0 . 0 0 0 1 0 0 . 0 0 0 6 6 5 . 2 0 0 6 6 5 . 2 0 0 6 , 6 5 6 ,6 5 6 6 5 . 2 0 0 6 6 5 . 2 0 0 To ta l 1 . 2 6 5 .3 5 9 1 . 2 6 5 . 3 5 9 1 . 2 6 9 . 6 7 9 1 .2 6 9 . 6 7 9 8 . 3 0 5 . 5 8 5 8 . 3 0 5 . 5 8 5 8 . 3 4 4 . 2 0 5 8 .3 4 4 . 2 0 5 P r e ç o Mé d io = To ta l Mo n e tá r io / To ta l F ís ic o
C o n tr o le F ís ic o
C o n tro l e d o E sto q u e - P r o d u to : B a l d e s d e 1 0 0 l i tr o s c o m T a m p a s c o l o r i d a s
C o n tr o le F in a n c e ir o
P r o d u ç ã o En tr e g a V e n d a s C u s to s d a P r o d u ç ã o P r e ç o d e C u s to Un itá r io C u s to d a s V e n d a s
Un id a d e d e Me d id a Q u ilo s Pr e ç o d e S a íd a : Pr e ç o Mé d io
A líq u o ta d e IC MS a s e r d e s ta c a d o d a s c o m p r a s 1 2 %
Mê s o r ç a d a r e a liz a d a o r ç a d o r e a liz a d o O r ç a d o Ef e tiv o O r ç a d o Ef e tiv o O r ç a d o Ef e tiv o
ja n - 0 1 7 9 .8 7 0 1 7 9 .8 7 0 - 0 1 ,0 2 1 ,0 2 1 7 4 .4 7 4 1 7 4 .4 7 4 f e v 3 9 3 .6 6 7 3 9 3 .6 6 7 3 0 5 .0 5 8 3 0 5 .0 5 8 3 9 2 .5 4 5 3 9 2 .5 4 5 1 ,0 0 1 ,0 0 3 0 4 .1 8 9 3 0 4 .1 8 9 ma r 2 9 2 .3 3 3 2 9 2 .3 3 3 3 4 3 .9 3 8 3 4 3 .9 3 8 2 9 0 .7 8 4 2 9 0 .7 8 4 0 ,9 9 0 ,9 9 3 4 2 .3 1 2 3 4 2 .3 1 2 a b r 2 8 8 .0 0 0 2 8 8 .0 0 0 3 2 5 .0 0 3 3 2 5 .0 0 3 2 8 7 .1 7 9 2 8 7 .1 7 9 1 ,0 0 1 ,0 0 3 2 4 .0 0 7 3 2 4 .0 0 7 ma i 2 7 9 .0 0 0 2 7 9 .0 0 0 2 7 9 .0 0 0 2 7 9 .0 0 0 2 7 8 .2 0 5 2 7 8 .2 0 5 1 ,0 0 1 ,0 0 2 7 8 .2 0 5 2 7 8 .2 0 5 ju n 2 9 7 .0 0 0 2 9 7 .0 0 0 2 9 7 .0 0 0 2 9 7 .0 0 0 2 9 5 .4 2 6 2 9 5 .4 2 6 0 ,9 9 0 ,9 9 2 9 5 .4 2 6 2 9 5 .4 2 6 ju l 2 8 8 .0 0 0 2 8 8 .0 0 0 2 8 8 .0 0 0 2 8 8 .0 0 0 2 8 7 .1 7 9 2 8 7 .1 7 9 1 ,0 0 1 ,0 0 2 8 7 .1 7 9 2 8 7 .1 7 9 a g o 2 7 0 .0 0 0 2 7 0 .0 0 0 2 7 0 .0 0 0 2 7 0 .0 0 0 2 6 8 .5 6 9 2 6 8 .5 6 9 0 ,9 9 0 ,9 9 2 6 8 .5 6 9 2 6 8 .5 6 9 s e t 2 7 7 .2 0 0 2 7 7 .2 0 0 2 7 7 .2 0 0 2 7 7 .2 0 0 2 7 6 .4 1 0 2 7 6 .4 1 0 1 ,0 0 1 ,0 0 2 7 6 .4 1 0 2 7 6 .4 1 0 o u t 2 9 3 .4 0 0 2 9 3 .4 0 0 2 9 3 .4 0 0 2 9 3 .4 0 0 2 9 2 .5 6 4 2 9 2 .5 6 4 1 ,0 0 1 ,0 0 2 9 2 .5 6 4 2 9 2 .5 6 4 n o v 2 8 8 .0 0 0 2 8 8 .0 0 0 2 8 8 .0 0 0 2 8 8 .0 0 0 2 8 7 .1 7 9 2 8 7 .1 7 9 1 ,0 0 1 ,0 0 2 8 7 .1 7 9 2 8 7 .1 7 9 d e z 2 7 0 .0 0 0 2 7 0 .0 0 0 2 7 0 .0 0 0 2 7 0 .0 0 0 2 6 9 .2 3 1 2 6 9 .2 3 1 1 ,0 0 1 ,0 0 2 6 9 .2 3 1 2 6 9 .2 3 1
To ta l 3 .2 3 6 .6 0 0 3 .2 3 6 .6 0 0 3 .4 1 6 .4 7 0 3 .4 1 6 .4 7 0 3 .2 2 5 .2 7 0 3 .2 2 5 .2 7 0 3 .3 9 9 .7 4 4 3 .3 9 9 .7 4 4
P r o d u t o : Gr ã o s d e P o lie t ile n o
P r e ç o Mé d io = To ta l Mo n e tá r io / To ta l F ís ic o
C o n tr o le Fís ic o C o n tr o le Fin a n c e ir o
C o mp r a s Re c e b id a s C o n s u m o C u s to s d a s C o mp r a s P r e ç o d e C u s to Un itá r io C u s to d o C o n s u m o
Figura 85 - Controle de Estoques de Anilinas
Figura 86 - Controle de Estoques de Sacos Plásticos
Un id a d e d e Me d id a Q u ilo s Pr e ç o d e S a íd a : Pr e ç o Mé d io
A líq u o ta d e IC MS a s e r d e s ta c a d o d a s c o m p r a s 1 2 %
Mê s o r ç a d a r e a liz a d a o r ç a d o r e a liz a d o O r ç a d o Ef e tiv o O r ç a d o Ef e tiv o O r ç a d o Ef e tiv o
ja n 2 .9 7 0 2 .9 7 0 1 .7 9 9 1 .7 9 9 1 4 .9 5 9 1 4 .9 5 9 5 ,0 4 5 ,0 4 9 .0 5 9 9 .0 5 9 f e v 2 .9 0 0 2 .9 0 0 3 .0 5 1 3 .0 5 1 1 4 .1 6 4 1 4 .1 6 4 4 ,8 8 4 ,8 8 1 4 .8 9 9 1 4 .8 9 9 ma r 2 .9 7 0 2 .9 7 0 3 .4 3 9 3 .4 3 9 1 4 .4 7 0 1 4 .4 7 0 4 ,8 7 4 ,8 7 1 6 .7 5 7 1 6 .7 5 7 a b r 2 .7 0 0 2 .7 0 0 3 .2 5 0 3 .2 5 0 1 3 .4 6 2 1 3 .4 6 2 4 ,9 9 4 ,9 9 1 6 .2 0 4 1 6 .2 0 4 ma i 2 .9 7 0 2 .9 7 0 2 .7 9 0 2 .7 9 0 1 4 .5 0 5 1 4 .5 0 5 4 ,8 8 4 ,8 8 1 3 .6 2 6 1 3 .6 2 6 ju n 2 .9 7 0 2 .9 7 0 2 .9 7 0 2 .9 7 0 1 4 .4 7 0 1 4 .4 7 0 4 ,8 7 4 ,8 7 1 4 .4 7 0 1 4 .4 7 0 ju l 2 .7 0 0 2 .7 0 0 2 .8 8 0 2 .8 8 0 1 3 .1 8 7 1 3 .1 8 7 4 ,8 8 4 ,8 8 1 4 .0 6 6 1 4 .0 6 6 a g o 2 .7 0 0 2 .7 0 0 2 .7 0 0 2 .7 0 0 1 3 .1 5 4 1 3 .1 5 4 4 ,8 7 4 ,8 7 1 3 .1 5 4 1 3 .1 5 4 s e t 2 .9 1 6 2 .9 1 6 2 .7 7 2 2 .7 7 2 1 4 .2 4 2 1 4 .2 4 2 4 ,8 8 4 ,8 8 1 3 .5 3 8 1 3 .5 3 8 o u t 2 .9 7 0 2 .9 7 0 2 .9 3 4 2 .9 3 4 1 4 .5 0 5 1 4 .5 0 5 4 ,8 8 4 ,8 8 1 4 .3 3 0 1 4 .3 3 0 n o v 2 .7 0 0 2 .7 0 0 2 .8 8 0 2 .8 8 0 1 3 .1 8 7 1 3 .1 8 7 4 ,8 8 4 ,8 8 1 4 .0 6 6 1 4 .0 6 6 d e z 2 .7 0 0 2 .7 0 0 2 .7 0 0 2 .7 0 0 1 3 .1 8 7 1 3 .1 8 7 4 ,8 8 4 ,8 8 1 3 .1 8 7 1 3 .1 8 7 To ta l 3 4 .1 6 6 3 4 .1 6 6 3 4 .1 6 5 3 4 .1 6 5 1 6 7 .4 9 1 1 6 7 .4 9 1 1 6 7 .3 5 6 1 6 7 .3 5 6
P r o d u t o : A n ilin as
P r e ç o Mé d io = To ta l Mo n e tá r io / To ta l F ís ic o
C o n tr o le Fís ic o C o n tr o le Fin a n c e ir o
C o mp r a s Re c e b id a s C o n s u m o C u s to s d a s C o mp r a s P r e ç o d e C u s to Un itá r io C u s to d o C o n s u m o
Un id a d e d e Me d id a Un id a d e Pr e ç o d e S a íd a : Pr e ç o Mé d io
A líq u o ta d e ICMS a s e r d e s ta c a d o d a s c o m p r a s 1 2 %
Mê s o r ç a d a r e a liz a d a o r ç a d o r e a liz a d o O r ç a d o Ef e tiv o O r ç a d o Ef e tiv o O r ç a d o Ef e tiv o
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Figura 87 - Controle de Estoques de Tampas
Figura 88 - Controle Financeiro 1/10
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m a r 3 0 2 8 4 , 0 0 % 4 , 0 0 % 2 5 , 0 0 % 2 5 , 0 0 % 1 , 0 0 0 % 1 , 0 0 0 %
a b r 3 0 2 8 4 , 0 0 % 4 , 0 0 % 2 5 , 0 0 % 2 5 , 0 0 % 1 , 0 0 0 % 1 , 0 0 0 %
m a i 3 0 2 8 4 , 0 0 % 4 , 0 0 % 2 5 , 0 0 % 2 5 , 0 0 % 1 , 0 0 0 % 1 , 0 0 0 %
j u n 3 0 2 5 4 , 0 0 % 4 , 0 0 % 2 5 , 0 0 % 2 5 , 0 0 % 1 , 0 0 0 % 1 , 0 0 0 %
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n o v 3 0 2 5 3 , 5 0 % 3 , 5 0 % 3 0 , 0 0 % 3 0 , 0 0 % 1 , 0 0 0 % 1 , 0 0 0 %
d e z 3 0 2 5 3 , 5 0 % 3 , 5 0 % 3 0 , 0 0 % 3 0 , 0 0 % 1 , 0 0 0 % 1 , 0 0 0 %
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