{"id":4189,"date":"2024-06-06T07:35:16","date_gmt":"2024-06-06T10:35:16","guid":{"rendered":"https:\/\/atividademapa.com\/?post_type=product&p=4189"},"modified":"2024-06-06T07:35:17","modified_gmt":"2024-06-06T10:35:17","slug":"mapa-controladoria-52-2024","status":"publish","type":"product","link":"https:\/\/atividademapa.com\/?product=mapa-controladoria-52-2024","title":{"rendered":"MAPA – Controladoria – 52\/2024"},"content":{"rendered":"

MAPA – Controladoria – 52\/2024<\/p>\n

Para elabora\u00e7\u00e3o do or\u00e7amento, considere as seguintes caracter\u00edsticas da empresa Beta Ltda:<\/u><\/strong><\/p>\n

 <\/p>\n

– Para elabora\u00e7\u00e3o do Or\u00e7amento dos Tributos sobre as Vendas, considere uma al\u00edquota de tributos de 27,25%.<\/strong> (18% de ICMS, 7,6% de COFINS e 1,65% de PIS).<\/p>\n

– Para c\u00e1lculo dos Custos Or\u00e7ados, considere que a empresa realiza um or\u00e7amento de custos de 35% sobre o valor das vendas or\u00e7adas l\u00edquidas.<\/strong><\/p>\n

– Para c\u00e1lculo do Or\u00e7amento de Tributos sobre o Lucro, considere uma al\u00edquota de tributos de 24%<\/strong> (IRPJ 15%, CSLL, 9%). Como base para c\u00e1lculo dos tributos sobre os lucros utilize as vendas or\u00e7adas l\u00edquidas, menos os custos or\u00e7ados e despesas or\u00e7adas.<\/p>\n

PEDE-SE:<\/strong>
\nA) Realize os c\u00e1lculos e apresente o or\u00e7amento completo<\/strong> da empresa Beta Ltda.<\/p>\n

 <\/p>\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n\n
Or\u00e7amento da Beta LTDA – 20×1<\/strong><\/td>\n <\/td>\n<\/td>\n<\/tr>\n
 <\/td>\n\u00a0Or\u00e7amento de Vendas <\/strong><\/td>\n\u00a0Tributos s\/ vendas (27,25%) <\/strong><\/td>\n\u00a0Vendas <\/strong><\/p>\n

Or\u00e7adas <\/strong><\/p>\n

L\u00edquidas <\/strong><\/td>\n

\u00a0Custos <\/strong><\/p>\n

Or\u00e7ados (35%) <\/strong><\/td>\n

\u00a0Despesas <\/strong><\/p>\n

Or\u00e7adas <\/strong><\/td>\n

\u00a0Lucro antes dos Tributos <\/strong><\/td>\n\u00a0Tributos <\/strong><\/p>\n

sobre o <\/strong><\/p>\n

Lucro (24%) <\/strong><\/td>\n

Lucro <\/strong><\/p>\n

Or\u00e7ado<\/strong><\/td>\n

 <\/td>\n<\/td>\n<\/tr>\n
<\/td>\n<\/td>\n<\/tr>\n
Jan.<\/strong><\/td>\n\u00a0R$\u00a0\u00a0\u00a0\u00a0 20.000,00<\/td>\n <\/td>\n <\/td>\n <\/td>\n\u00a0R$\u00a0\u00a0\u00a0\u00a0 3.000,00<\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Fev.<\/strong><\/td>\n\u00a0R$\u00a0\u00a0\u00a0\u00a0 20.000,00<\/td>\n <\/td>\n <\/td>\n <\/td>\n\u00a0R$\u00a0\u00a0\u00a0\u00a0 3.000,00<\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Mar.<\/strong><\/td>\n\u00a0R$\u00a0\u00a0\u00a0\u00a0 20.000,00<\/td>\n <\/td>\n <\/td>\n <\/td>\n\u00a0R$\u00a0\u00a0\u00a0\u00a0 3.000,00<\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Abr.<\/strong><\/td>\n\u00a0R$\u00a0\u00a0\u00a0\u00a0 25.000,00<\/td>\n <\/td>\n <\/td>\n <\/td>\n\u00a0R$\u00a0\u00a0\u00a0\u00a0 3.000,00<\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Mai.<\/strong><\/td>\n\u00a0R$\u00a0\u00a0\u00a0\u00a0 25.000,00<\/td>\n <\/td>\n <\/td>\n <\/td>\n\u00a0R$\u00a0\u00a0\u00a0\u00a0 3.000,00<\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Jun.<\/strong><\/td>\n\u00a0R$\u00a0\u00a0\u00a0\u00a0 25.000,00<\/td>\n <\/td>\n <\/td>\n <\/td>\n\u00a0R$\u00a0\u00a0\u00a0\u00a0 3.000,00<\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Jul.<\/strong><\/td>\n\u00a0R$\u00a0\u00a0\u00a0\u00a0 27.000,00<\/td>\n <\/td>\n <\/td>\n <\/td>\n\u00a0R$\u00a0\u00a0\u00a0\u00a0 3.500,00<\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Ago.<\/strong><\/td>\n\u00a0R$\u00a0\u00a0\u00a0\u00a0 27.000,00<\/td>\n <\/td>\n <\/td>\n <\/td>\n\u00a0R$\u00a0\u00a0\u00a0\u00a0 3.500,00<\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Set.<\/strong><\/td>\n\u00a0R$\u00a0\u00a0\u00a0\u00a0 27.000,00<\/td>\n <\/td>\n <\/td>\n <\/td>\n\u00a0R$\u00a0\u00a0\u00a0\u00a0 3.500,00<\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Out.<\/strong><\/td>\n\u00a0R$\u00a0\u00a0\u00a0\u00a0 30.000,00<\/td>\n <\/td>\n <\/td>\n <\/td>\n\u00a0R$\u00a0\u00a0\u00a0\u00a0 3.500,00<\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Nov.<\/strong><\/td>\n\u00a0R$\u00a0\u00a0\u00a0\u00a0 30.000,00<\/td>\n <\/td>\n <\/td>\n <\/td>\n\u00a0R$\u00a0\u00a0\u00a0\u00a0 3.500,00<\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/td>\n<\/td>\n<\/tr>\n
Dez.<\/strong><\/td>\n\u00a0R$\u00a0\u00a0\u00a0\u00a0 30.000,00<\/td>\n <\/td>\n <\/td>\n <\/td>\n\u00a0R$\u00a0\u00a0\u00a0\u00a0 3.500,00<\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/td>\n<\/td>\n<\/tr>\n
TOTAL<\/strong><\/td>\n\u00a0R$ 306.000,00 <\/strong><\/td>\n\u00a0<\/strong><\/td>\n\u00a0<\/strong><\/td>\n\u00a0<\/strong><\/td>\n\u00a0R$ 39.000,00 <\/strong><\/td>\n\u00a0<\/strong><\/td>\n\u00a0<\/strong><\/td>\n\u00a0<\/strong><\/td>\n<\/td>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
    \n
  1. \nB) Apresente o valor <\/strong>do lucro or\u00e7ado total<\/strong> para o ano 20×1 da empresa Beta Ltda.<\/li>\n<\/ol>\n

    RESPOSTA: <\/strong><\/p>\n","protected":false},"excerpt":{"rendered":"

    MAPA – Controladoria – 52\/2024 Para elabora\u00e7\u00e3o do or\u00e7amento, considere as seguintes caracter\u00edsticas da empresa Beta Ltda:   – Para<\/p>\n","protected":false},"featured_media":2326,"template":"","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0},"product_brand":[],"product_cat":[46],"product_tag":[],"class_list":["post-4189","product","type-product","status-publish","has-post-thumbnail","product_cat-ciencias-contabeis","first","instock","downloadable","virtual","purchasable","product-type-simple"],"yoast_head":"\nMAPA - Controladoria - 52\/2024<\/title>\n<meta name=\"description\" content=\"Atividade MAPA - Controladoria - 52\/2024 ⋆ Unicesumar. 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