{"text_format":"3","workbook":"xlsx","n_sheets":10,"sheets":["Início","Instruções","Despesas Totais","Capacidade Produtiva","Markup","Precificação","Simulação","Cálculo PE","Cálculo PE Específico","Seu próximo passo"],"not_rendered":{"charts":2,"images":26,"defined_names":4,"comments":2},"read":"whole","date_system":"1900"}

{"sheet":"Início","index":0,"n_rows":19,"n_cols":6,"rows_kept":19,"merged":[[13,5,13,10],[15,1,15,16],[16,1,16,16],[17,1,17,16],[18,1,18,16]]}
{"$rows_empty":10}
[{"$nulls":3},"Dúvidas sobre a ferramenta?"]
[{"$nulls":3},"Assista ao vídeo tutorial clicando aqui"]
[]
[{"$nulls":5},"Clique nos botões acima para verificar a planilha"]
[]
[null,"Versão Especial da Planilha de Precificação da 4blue disponibilizada GRATUITAMENTE."]
[null,"Proibido qualquer tipo compartilhamento fora da sua empresa; Proibida a venda; Proibido o uso em serviços (consultorias, acessorias, etc.)"]
[null,"Visto que esta versão foi especialmente disponibilizada gratuitamente, não conseguiremos dar suporte ou tirar dúvidas específicas. "]
[null,"Assista o vídeo tutorial para garantir o uso correto."]

{"sheet":"Instruções","index":1,"n_rows":247,"n_cols":15,"rows_kept":247,"merged":[[2,14,2,18]]}
[]
[null,"7 passos ESSENCIAIS para utilizar a ferramenta de Precificação para Serviços"]
[null,"Este mini manual é muito simples e visual, perca 5 minutos aqui e ganhe anos de vida da sua empresa =)",{"$nulls":12},"Assista ao vídeo tutorial clicando aqui"]
{"$rows_empty":8}
[{"$nulls":8},"Você pode preencher suas contas e valores de acordo "]
[{"$nulls":8},"com a necessidade da sua empresa."]
[]
[{"$nulls":8},"Ao lado um exemplo de uma empresa "]
[{"$nulls":8},"qualquer: foi utilizado outras nomenclaturas "]
[{"$nulls":8},"para as contas destacadas, também pode-se"]
[{"$nulls":8},"adicionar contas nos espaços vazios. "]
[{"$nulls":8},"Logo depois foram adicionados os valores"]
[{"$nulls":8},"das despesas de cada conta"]
[]
[{"$nulls":8},"A mesma situação acontece para os os outros"]
[{"$nulls":8},"tipos de despesas e também na parte dos "]
[{"$nulls":8},"Investimentos!"]
[]
[]
[{"$nulls":8},"ATENÇÃO: NUNCA exclua ou insira linhas,"]
[{"$nulls":8},"senão algumas fórmulas serão perdidas"]
{"$rows_empty":11}
[{"$nulls":8},"Neste momento você deve preencher de acordo"]
[{"$nulls":8},"com sua equipe que executa os trabalhos, ou seja,"]
[{"$nulls":8},"pessoas da equipe administrativas não são conside-"]
[{"$nulls":8},"radas aqui."]
[]
[{"$nulls":8},"No exemplo a direita, adicionamos mais uma pessoa"]
[{"$nulls":8},"à equipe e consideramos um % menor de produti-"]
[{"$nulls":8},"vidade."]
[]
[{"$nulls":8},"Atenção! Cuidado para não superestimar a"]
[{"$nulls":8},"capacidade produtiva da equipe! Isto pode fazer"]
[{"$nulls":8},"grande diferença em seu preço!"]
{"$rows_empty":10}
[{"$nulls":8},"Na parte de cima da tabela de percentuais"]
[{"$nulls":8},"deve-se preencher os percentuais que incidem "]
[{"$nulls":8},"sobre as vendas."]
[{"$nulls":8},"No exemplo ao lado inserimos novos valores."]
[]
[{"$nulls":8},"Já o lucro desejado e o investimento são valores"]
[{"$nulls":8},"percentuais que se deseja obter, ou seja, quero"]
[{"$nulls":8},"ter 22% de lucro líquido e quero reinvestir na "]
[{"$nulls":8},"empresa 10% do meu faturamento."]
[]
[{"$nulls":8},"Atenção! Não é só porque você colocou no lucro"]
[{"$nulls":8},"líquido desejado um valor que ele vai efetivamente"]
[null," * O \"Preço por hora\" é a multiplicação do Custo Fixo",{"$nulls":6},"acontecer. Para tal seria necessário que você vendesse"]
[null,"Unitário (Despesa Fixa Total dividido pelas horas de capacidade)",{"$nulls":6},"sua capacidade máxima produtiva pelo preço ideal."]
[null,"vezes a Taxa de Marcação."]
[null,"No exemplo acima, o preço (sem considerar outros custos"]
[null,"variáveis) por hora seria de R$ 159,06."]
{"$rows_empty":9}
[null,null,"Abaixo uma explicação sobre cada um dos campos a serem preenchidos:"]
{"$rows_empty":17}
[null,null,"Todas as células pintadas são protegidas, pois estão com cálculos automáticos."]
{"$rows_empty":43}
[{"$nulls":13},"A primeira coisa a se escolher é a Taxa de Marcação,"]
[{"$nulls":13},"se a linha premium, gold ou prata."]
[{"$nulls":13},"A planilha já indica o valor/hora para a opção escolhida"]
[{"$nulls":13},"(este valor/hora é o mesmo da aba markup)"]
[]
[]
[]
[]
[]
[{"$nulls":8},"Em seguida você irá colocar as horas previstas naquele"]
[{"$nulls":8},"projeto em específico. Para tal, você deve usar"]
[{"$nulls":8},"sua forma de cálculo e cronograma."]
[]
[{"$nulls":8},"Atenção! Você só deve colocar o projeto com base"]
[{"$nulls":8},"em horas, se na capacidade produtiva você conside-"]
[{"$nulls":8},"rou a capacidade máxima em horas."]
[{"$nulls":8},"Se lá na Cap. Prod. você considerou a capacidade por"]
[{"$nulls":8},"cliente, por exemplo, aqui você deveria inserir"]
[{"$nulls":8},"o número 1, de um cliente."]
[]
[{"$nulls":8},"A seguir, basta você inserir os valores que estão "]
[{"$nulls":8},"diretamente ligados ao projeto, como no exemplo"]
[{"$nulls":8},"ao lado."]
[]
[]
[{"$nulls":8},"A partir disso, seu preço ideal de venda estará "]
[{"$nulls":8},"calculado!"]
[]
[]
[{"$nulls":8},"Os conceitos de Taxa de Marcação, Despesa Fixa,"]
[{"$nulls":8},"Custo Variável, Gasto fixo rateado, preço da hora"]
[{"$nulls":8},"técnica estão todos no KA-dicas enviando junto"]
[{"$nulls":8},"com esta planilha!"]
[]
[]
[]
[{"$nulls":11},"Nestes campos você poderá visualizar (tabela a esquerda)"]
[{"$nulls":11},"a decomposição do preço, ou seja, a partir do preço ideal"]
[{"$nulls":11},"tira-se todos os percentuais que incidem e os custos diretos"]
[{"$nulls":11}," até chegar na Margem de Contribuição."]
[]
[{"$nulls":11},"Na tabela da direita, a lógica é a mesma, mas você irá colocar"]
[{"$nulls":11},"o preço a ser cobrado (na primeira o cálculo é da própria "]
[{"$nulls":11},"planilha).  É, literalmente, uma simulação. "]
[{"$nulls":11},"\"A ferramenta diz que devo cobrar um preço, mas o que"]
[{"$nulls":11},"acontece se eu cobrar a mais ou a menos?\""]
{"$rows_empty":13}
[null,"PONTO DE EQUILÍBRIO"]
{"$rows_empty":7}
[{"$nulls":10},"O cálculo é todo automático."]
[{"$nulls":10},"A planilha traz a Despesa Fixa Total cadastrada"]
[]
[{"$nulls":10},"e o percentual médio da margem de contribuição."]
[]
[{"$nulls":10},"O cálculo do PE faz-se dividindo a Despesa Fixa"]
[{"$nulls":10},"pelo % da margem de contribuição."]
[{"$nulls":10},"Neste exemplo, a empresa tem que faturar mais de 41 mil"]
[{"$nulls":10},"para pagar os quase 16 mil de despesas fixas."]
{"$rows_empty":11}
[null,"Primeiro você preenche quais são suas contas ou "]
[null,"investimentos e os valores:"]
{"$rows_empty":7}
[null,"Para depois verificar o quanto precisa faturar a mais"]
[null,"para alcançar o ponto de equilíbrio"]

{"sheet":"Despesas Totais","index":2,"n_rows":86,"n_cols":6,"rows_kept":86,"merged":[[4,1,4,2],[60,1,60,2]]}
[]
[null,"Despesas Totais Mensais"]
[]
[{"$nulls":4},"Total Despesas e Investimentos (mês)",{"$f":"SUM(F6,F7)","v":{"v":17000,"d":"R$ 17,000.00"}}]
[null,"Despesas Fixas (mês)"]
[null,"Despesas Financeiras",{"$f":"SUM(C7:C12)","v":{"v":17000,"d":"R$ 17,000.00"}},null,"Despesa Fixa Total (mês)",{"$f":"SUM(C6,C13,C28,C39,C45,C52)","v":{"v":17000,"d":"R$ 17,000.00"}}]
[null,"Tarifas Bancárias",{"v":17000,"d":"R$ 17,000.00"},null,"Investimento Fixo Total (mês)",{"$f":"SUM(C62,C69,C75,C81)","v":0}]
[null,"Aluguel e tarifas Operadora Cartão"]
[null,"DOC/TED"]
[null,"Outros custos com despesas financeiras"]
[]
[]
[null,"Despesas Administrativas",{"$f":"SUM(C14:C27)","v":0}]
[null,"Telefone e Internet"]
[null,"Celular"]
[null,"Energia Elétrica"]
[null,"Aluguel e Condomínio"]
[null,"Água"]
[null,"IPTU"]
[null,"VTs / Gasolina / Estacionamento / Táxi"]
[null,"Almoço / Supermercado / Lanches"]
[null,"Correios"]
[null,"Cartórios"]
[null,"Outras despesas administrativas"]
[]
[]
[]
[null,"Despesas com Pessoal",{"$f":"SUM(C29:C38)","v":0}]
[null,"Salário de Funcionários"]
[null,"Bolsa de Estágio"]
[null,"VT e VR"]
[null,"Rescisão"]
[null,"FGTS"]
[null,"INSS - Federação - Sindicato"]
[null,"Pro-Labores"]
[null,"Plano de Saúde"]
[null,"Outras despesas com pessoal"]
[]
[null,"Despesas com Serviços de Terceiros",{"$f":"SUM(C40:C44)","v":0}]
[null,"Contador"]
[null,"TI"]
[null,"Advogado"]
[null,"Outras despesas com serviços de terceiros"]
[]
[null,"Despesas com Materiais e Equipamentos",{"$f":"SUM(C46:C51)","v":0}]
[null,"Manutenção Equipamentos Informática"]
[null,"Softwares"]
[null,"Materiais de Expediente/Manutenção/Limpeza"]
[null,"Manutenção Veículo"]
[null,"Outras despesas com materiais"]
[]
[null,null,{"$f":"SUM(C53:C59)","v":0}]
{"$rows_empty":8}
[null,"Investimentos Fixos (mês)"]
[null,"Investimentos em Marketing",{"$f":"SUM(C63:C68)","v":0}]
[null,"Papelaria",0]
[null,"Site / internet",0]
[null,"Mídias/ Propaganda"]
[null,"Eventos"]
[null,"Outros investimentos em marketing",0]
[]
[null,"Investimentos em Bens Materiais",{"$f":"SUM(C70:C74)","v":0}]
[null,"Compra de Equipamentos de Informárica",0]
[null,"Reformas / Estrutura",0]
[null,"Mobiliário",0]
[null,"Outros investimentos em bens materiais",0]
[null,null,0]
[null,"Investimentos em Gestão Empresarial",{"$f":"SUM(C76:C80)","v":0}]
[null,"Consultoria",0]
[null,"Treinamentos"]
[null,"Outros investimentos desenv. empresarial"]
[]
[]
[null,"Outros investimentos ",{"$f":"SUM(C82:C86)","v":0}]
[null,null,0]
[null,null,0]
[null,null,0]
[null,null,0]
[null,null,0]

{"sheet":"Capacidade Produtiva","index":3,"n_rows":18,"n_cols":6,"rows_kept":18,"merged":[[1,1,1,7],[3,1,4,7],[17,1,17,4]]}
[]
[null,"CAPACIDADE PRODUTIVA"]
[]
[null,"Nesta parte você vai calcular sua capacidade produtiva máxima. Atenção: horas produtivas são diferentes de horas de trabalho. O objetivo aqui é identificar quantas horas você consegue, efetivamente vender!"]
[]
[]
[null,"Número de pessoas produtivas",2]
[null,"Horas diárias máximas produtivas (média por pessoa)",6,{"$f":"IF(C8>=8,\"Hey! Você acha que as pessoas realmente conseguem PRODUZIR mais que 8h por dia, consegue?!\",\"\")","v":""}]
[null,"Dias trabalhados no mês (média por pessoa)",22]
[null,"HORAS PRODUTIVAS MÁXIMAS NO MÊS",{"$f":"C7*C8*C9","v":264}]
[]
[null,"% de produtividade",{"v":0.7,"d":"70%"},{"$f":"IF(C12<60%,\"Hey! Você não está sendo improdutivo demais não? Se você diminuir demais sua produtividade, o seu preço final vai aumentar!\",IF(C12>=95%,\"Hey! Como pode uma empresa ser tão produtiva assim? Você não está exagerando não?!\",\"\"))","v":""}]
[]
[null,"Horas reais de produtividade semanal por pessoa",{"$f":"C8*C9/4*C12","v":23.099999999999998}]
[null,"Horas reais de produtividade mensal por pessoa",{"$f":"C8*C9*C12","v":92.39999999999999}]
[]
[]
[null,"Horas reais de produtividade mensal total:",{"$nulls":3},{"$f":"C10*C12","v":184.79999999999998}]

{"sheet":"Markup","index":4,"n_rows":19,"n_cols":27,"rows_kept":19,"merged":[[1,2,1,3],[1,22,1,28],[5,22,6,28],[6,1,6,2],[6,4,6,5],[6,7,6,8],[18,22,18,25]]}
[]
[{"$nulls":22},"CAPACIDADE PRODUTIVA"]
[{"$nulls":6},"Custo Fixo Unitário (Cfun)",{"$f":"'Despesas Totais'!F4/'Capacidade Produtiva'!F18","v":{"v":91.991341991342,"d":"R$ 91.99"}}]
[]
[]
[{"$nulls":22},"Nesta parte você vai calcular sua capacidade produtiva máxima. Atenção: horas produtivas são diferentes de horas de trabalho. O objetivo aqui é identificar quantas horas você consegue, efetivamente vender!"]
[null,"Linha Premium",null,null,"Linha Gold",null,null,"Linha Prata"]
[null,{"$f":"IF(B7=\"\",\"\",B7)","v":"Linha Premium"},null,null,{"$f":"IF(E7=\"\",\"\",E7)","v":"Linha Gold"},null,null,{"$f":"IF(H7=\"\",\"\",H7)","v":"Linha Prata"}]
[null,"Impostos sobre faturamento",{"v":0.06,"d":"6.0%"},null,"Impostos sobre faturamento",{"$f":"C9","v":{"v":0.06,"d":"6.0%"}},null,"Impostos sobre faturamento",{"$f":"F9","v":{"v":0.06,"d":"6.0%"}},{"$nulls":13},"Número de pessoas produtivas",2]
[null,"Comissões de venda",{"v":0.1,"d":"10.0%"},null,"Comissões de venda",{"$f":"C10","v":{"v":0.1,"d":"10.0%"}},null,"Comissões de venda",{"$f":"F10","v":{"v":0.1,"d":"10.0%"}},{"$nulls":13},"Horas diárias máximas produtivas (média por pessoa)",6,{"$f":"IF(X10>=8,\"Hey! Você acha que as pessoas realmente conseguem PRODUZIR mais que 8h por dia, consegue?!\",\"\")","v":""}]
[null,"% de cartão crédito / débito",{"v":0.03,"d":"3.0%"},null,"% de cartão crédito / débito",{"v":0.03,"d":"3.0%"},null,"% de cartão crédito / débito",{"v":0.03,"d":"3.0%"},{"$nulls":13},"Dias trabalhados no mês (média por pessoa)",20]
[null,"Outro % sobre venda",null,null,"Outro % sobre venda",null,null,"Outro % sobre venda"]
[{"$nulls":22},"% de produtividade",{"v":0.7,"d":"70%"},{"$f":"IF(X13<60%,\"Hey! Você não está sendo improdutivo demais não? Se você diminuir demais sua produtividade, o seu preço final vai aumentar!\",IF(X13>=95%,\"Hey! Como pode uma empresa ser tão produtiva assim? Você não está exagerando não?!\",\"\"))","v":""}]
[null,"% Lucro Líquido desejado",{"v":0.3,"d":"30.0%"},null,"% Lucro Líquido desejado",{"v":0.25,"d":"25.0%"},null,"% Lucro Líquido desejado",{"v":0.2,"d":"20.0%"}]
[{"$nulls":22},"Horas reais de produtividade mensal por pessoa",{"$f":"X10*X11*X13","v":84}]
[null,"Taxa de Marcação",{"$f":"100%/(100%-SUM(C9:C14))","v":{"v":1.9607843137254901,"d":"1.961"}},null,"Taxa de Marcação",{"$f":"100%/(100%-SUM(F9:F14))","v":{"v":1.7857142857142856,"d":"1.786"}},null,"Taxa de Marcação",{"$f":"100%/(100%-SUM(I9:I14))","v":{"v":1.639344262295082,"d":"1.639"}}]
[null,"Preço por hora",{"$f":"C16*$H$3","v":{"v":180.37518037518038,"d":"R$ 180.38"}},null,"Preço por hora",{"$f":"F16*$H$3","v":{"v":164.27025355596783,"d":"R$ 164.27"}},null,"Preço por hora",{"$f":"I16*$H$3","v":{"v":150.80547867433114,"d":"R$ 150.81"}}]
[]
[{"$nulls":22},"Horas reais de produtividade mensal total:",{"$nulls":3},{"$f":"#REF!*X13","v":{"$error":"#REF!"}}]

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[{"$nulls":17},"Média ponderada"]
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["Status do Preço","Cód. serviço","Serviço","Custo variável do serviço","Horas Consumidas no Serviço","Linha do serviço","Taxa Marcação Praticada","Custo Variável Unitários","Custo Fixo Unitário (CF do tempo)","Preço Sugerido do serviço",null,"Preço Praticado ","Diferença","%",null,null,"Margem de Contribuição","% Margem de Contribuição",null,"Faturamento por mês deste produto","% de faturamento deste item",{"$nulls":3},"Linha do serviço","Taxa de Marcação",null,null,"Impostos sobre faturamento","Comissões de venda","% de cartão crédito / débito","Outro % sobre venda"]
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[null,"FORMAÇÃO DO PREÇO"]
[{"$nulls":24},"Linha do serviço","Taxa de Marcação"]
[{"$nulls":24},{"$f":"IF(Markup!B8=\"\",\"\",Markup!B8)","v":"Linha Premium"},{"$f":"IF(Y4=\"\",\"\",(Markup!C16))","v":{"v":1.9607843137254901,"d":"1.961"}},null,{"$f":"Markup!B9","v":"Impostos sobre faturamento"},{"$f":"IF($G7=\"\",\"\",IF($G7=Markup!$B$7,Markup!$C$9,IF($G7=Markup!$E$7,Markup!$F$9,IF($G7=Markup!$H$7,Markup!$I$9,\"\"))))","v":{"v":0.06,"d":"6.0%"}}]
[{"$nulls":16},{"$f":"Markup!B7","v":"Linha Premium"},{"$nulls":7},{"$f":"IF(Markup!E8=\"\",\"\",Markup!E8)","v":"Linha Gold"},{"$f":"IF(Y5=\"\",\"\",Markup!F16)","v":{"v":1.7857142857142856,"d":"1.786"}},null,{"$f":"Markup!B10","v":"Comissões de venda"},{"$f":"IF($G7=\"\",\"\",IF($G7=Markup!$B$7,Markup!$C$10,IF($G7=Markup!$E$7,Markup!$F$10,IF($G7=Markup!$H$7,Markup!$I$10,\"\"))))","v":{"v":0.1,"d":"10.0%"}}]
[{"$nulls":6},"Utilizar a Taxa de Marcação:",null,"TM - Taxa de Marcação",{"$f":"IF(G7=Y4,Z4,IF(G7=Y5,Z5,IF(G7=Y6,Z6,\"selecione TM\")))","v":{"v":1.639344262295082,"d":"1.64"}},{"$nulls":14},{"$f":"IF(Markup!H8=\"\",\"\",Markup!H8)","v":"Linha Prata"},{"$f":"IF(Y6=\"\",\"\",Markup!I16)","v":{"v":1.639344262295082,"d":"1.639"}},null,{"$f":"Markup!B11","v":"% de cartão crédito / débito"},{"$f":"IF($G7=\"\",\"\",IF($G7=Markup!$B$7,Markup!$C$11,IF($G7=Markup!$E$7,Markup!$F$11,IF($G7=Markup!$H$7,Markup!$I$11,\"\"))))","v":{"v":0.03,"d":"3.0%"}}]
[{"$nulls":6},"Linha Prata",{"$nulls":20},{"$f":"Markup!B12","v":"Outro % sobre venda"},{"$f":"IF($G7=\"\",\"\",IF($G7=Markup!$B$7,Markup!$C$12,IF($G7=Markup!$E$7,Markup!$F$12,IF($G7=Markup!$H$7,Markup!$I$12,\"\"))))","v":{"v":0,"d":"0.0%"}}]
[{"$nulls":6},{"$f":"IF(G7=\"\",\"Selecione a Taxa de Marcação desejada!\",\"\")","v":""},null,"Gasto Fixo por hora",{"$f":"Markup!$H$3","v":{"v":91.991341991342,"d":"R$ 91.99"}}]
[]
[{"$nulls":8},"Preço da Hora Técnica",{"$f":"J8*J6","v":{"v":150.80547867433114,"d":"R$ 150.81"}}]
[]
[]
[]
[]
[null,"Precificação ideal",{"$nulls":3},"Ganho do Projeto",null,null,"Simulação 2 do projeto"]
[]
[null,"Horas previstas no projeto",20,null,null,"Preço Cobrado Ideal",{"$f":"C31","v":{"v":6622.666950535804,"d":"R$ 6,622.67"}},null,"Preço Cobrado Simulado",{"v":6500,"d":"R$ 6,500.00"}," <- Coloque o preço simulado"]
[{"$nulls":5},{"$f":"Markup!B9","v":"Impostos sobre faturamento"},{"$f":"$G$17*$AC4","v":{"v":397.3600170321482,"d":"R$ 397.36"}},null,{"$f":"IF(F18=\"\",\"\",F18)","v":"Impostos sobre faturamento"},{"$f":"$J$17*$AC4","v":{"v":390,"d":"R$ 390.00"}}]
[null,"Gasto fixo rateado",{"$f":"C17*J8","v":{"v":1839.82683982684,"d":"R$ 1,839.83"}},null,null,{"$f":"Markup!B10","v":"Comissões de venda"},{"$f":"$G$17*$AC5","v":{"v":662.2666950535804,"d":"R$ 662.27"}},null,"Comissões de venda",{"$f":"$J$17*$AC5","v":{"v":650,"d":"R$ 650.00"}}]
[{"$nulls":5},{"$f":"Markup!B11","v":"% de cartão crédito / débito"},{"v":198.6800085160741,"d":"R$ 198.68"},null,"% de cartão crédito / débito",{"v":195,"d":"R$ 195.00"}]
[null,"Gastos variáveis do projeto",{"$f":"SUM(C22:C28)","v":{"v":2200,"d":"R$ 2,200.00"}},null,null,{"$f":"Markup!B12","v":"Outro % sobre venda"},0,null,"Outro % sobre venda",0]
[null,"Transporte",{"v":200,"d":"R$ 200.00"},{"$nulls":5},""]
[null,"Materiais",{"v":600,"d":"R$ 600.00"},null,null,{"$f":"B22","v":"Transporte"},{"$f":"$C$22","v":{"v":200,"d":"R$ 200.00"}},null,"Transporte",{"$f":"$C$22","v":{"v":200,"d":"R$ 200.00"}}]
[null,"Boletos bancários",{"$nulls":3},"Materiais",{"$f":"$C$23","v":{"v":600,"d":"R$ 600.00"}},null,"Materiais",{"$f":"$C$23","v":{"v":600,"d":"R$ 600.00"}}]
[null,"Terceirização de mão de obra",{"$f":"400+800+200","v":{"v":1400,"d":"R$ 1,400.00"}},null,null,"Boletos bancários",{"$f":"$C$24","v":0},null,"Boletos bancários",{"$f":"$C$24","v":0}]
[{"$nulls":5},"Terceirização de mão de obra",{"$f":"$C$25","v":{"v":1400,"d":"R$ 1,400.00"}},null,"Terceirização de mão de obra",{"$f":"$C$25","v":{"v":1400,"d":"R$ 1,400.00"}}]
[{"$nulls":5},0,{"$f":"$C$26","v":0},null,0,{"$f":"$C$26","v":0}]
[{"$nulls":5},0,{"$f":"$C$27","v":0},null,0,{"$f":"$C$27","v":0}]
[{"$nulls":5},0,{"$f":"$C$28","v":0},null,0,{"$f":"$C$28","v":0}]
[{"$nulls":8},""]
[null,"Preço Ideal",{"$f":"C19*J6+C21*J6","v":{"v":6622.666950535804,"d":"R$ 6,622.67"}},null,null,"Margem do Projeto",{"$f":"G17-SUM(G18:G30)","v":{"v":3164.360229934001,"d":"R$ 3,164.36"}},null,"Margem do Projeto",{"$f":"J17-SUM(J18:J30)","v":{"v":3065,"d":"R$ 3,065.00"}}]
[{"$nulls":5},"% de Margem",{"$f":"G31/G17","v":{"v":0.4778075439348478,"d":"47.8%"}},null,"% de Margem",{"$f":"J31/J17","v":{"v":0.4715384615384615,"d":"47.2%"}}]
[]
[{"$nulls":5},"Gasto Fixo Rateado",{"$f":"C19","v":{"v":1839.82683982684,"d":"R$ 1,839.83"}},null,"Gasto Fixo Rateado",{"$f":"C19","v":{"v":1839.82683982684,"d":"R$ 1,839.83"}}]
[]
[{"$nulls":5},"Lucro Previsto",{"$f":"G31-G34","v":{"v":1324.533390107161,"d":"R$ 1,324.53"}},null,"Lucro Previsto",{"$f":"J31-J34","v":{"v":1225.17316017316,"d":"R$ 1,225.17"}}]
[]
[]
[]
[{"$nulls":11},"Diferença de:"]
[{"$nulls":11},{"$f":"J31-G31","v":{"v":-99.36022993400093,"d":"-R$ 99"}}]
[{"$nulls":11},{"$f":"J31/G31-1","v":{"v":-0.0313997847002625,"d":"-3.1%"}}]

{"sheet":"Cálculo PE","index":7,"n_rows":21,"n_cols":20,"rows_kept":21}
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[{"$nulls":8},"Cálculo Ponto de Equilíbrio"]
[]
[{"$nulls":9},"Consultoria Tipo 01","Consultoria tipo 02","Serviço 3","Serviço 4","Serviço 5","Serviço 6","Serviço 7","Serviço 8","Serviço 9","Serviço 10","Serviço 11"]
[{"$nulls":3},"Despesa Total (mês)",{"$f":"'Despesas Totais'!F4","v":{"v":17000,"d":"R$ 17,000.00"}},{"$nulls":3},"Preço de Venda dos Produtos/Serviços:",{"v":5000,"d":"R$ 5,000.00"},{"v":2000,"d":"R$ 2,000.00"}]
[{"$nulls":8},"Custo com Serviço",0,null,0,0,0,0,0,0,0,0,0]
[{"$nulls":3},"Média da Margem de Contribuição",{"$f":"Precificação!R2","v":{"v":0.7877777777777778,"d":"78.8%"}},{"$nulls":3},"Custo com tercerização",{"v":1000,"d":"R$ 1,000.00"},null,0,0,0,0,0,0,0,0,0]
[{"$nulls":8},"Outros custos serviço",0,null,0,0,0,0,0,0,0,0,0]
[{"$nulls":3},"Ponto de Equilíbrio",{"$f":"E5/E7","v":{"v":21579.68970380818,"d":"R$ 21,579.69"}},{"$nulls":3},"Comissão",0,0,0,0,0,0,0,0,0,0,0]
[{"$nulls":8},"Impostos ",{"$f":"J5*16%","v":{"v":800,"d":"R$ 800.00"}},{"$f":"K5*16%","v":{"v":320,"d":"R$ 320.00"}},0,0,0,0,0,0,0,0,0]
[{"$nulls":8},"Custo com Transporte ",{"v":120,"d":"R$ 120.00"},{"v":80,"d":"R$ 80.00"},0,0,0,0,0,0,0,0,0]
[{"$nulls":9},0,0,0,0,0,0,0,0,0,0,0]
[{"$nulls":9},0,0,0,0,0,0,0,0,0,0,0]
[]
[{"$nulls":8},"Margem de Contribuição Unitária",{"$f":"J5-SUM(J6:J13)","v":{"v":3080,"d":"R$ 3,080.00"}},{"v":1600,"d":"R$ 1,600.00"},0,0,0,0,0,0,0,0,0]
[{"$nulls":8},"Margem de Contribuição (%)",{"$f":"IF(OR(J5=0,J15=0),FALSE,J15/J5)","v":{"v":0.616,"d":"62%"}},{"v":0.8,"d":"80%"},false,false,false,false,false,false,false,false,false]
[]
[{"$nulls":8},"Faturamento Total médio (ou esperado) com Produto/Serviço ao mês",{"v":7000,"d":"R$ 7,000.00"},{"v":3000,"d":"R$ 3,000.00"}]
[]
[{"$nulls":8},"Despesa Total (mês)",{"$f":"'Despesas Totais'!F4","v":{"v":17000,"d":"R$ 17,000.00"}},null,"Média da Margem de Contribuição",{"$f":"IF(OR(SUM(J16:T16)*SUM(J18:T18)=0,SUM(J18:T18)=0),0,SUM(J16:T16*J18:T18)/SUM(J18:T18))","v":{"v":0.6712,"d":"67%"}},null,"Ponto de Equilíbrio",{"$f":"IF(OR(M20=0,J20=0),0,J20/M20)","v":{"v":25327.77115613826,"d":"R$ 25,327.77"}}]
[{"$nulls":14},"PE em Unidades",{"$f":"IF(P20=0,0,P20/(SUM(J5:T5*J18:T18)/SUM(J18:T18)))","v":{"v":6.177505160033722,"d":"6"}}]

{"sheet":"Cálculo PE Específico","index":8,"n_rows":22,"n_cols":7,"rows_kept":22}
[]
[null,"Cálculo PE Específico"]
[]
[null,"Contratar pessoas",{"v":4500,"d":"R$ 4,500.00"}]
[]
[]
[]
[{"$nulls":6},"Preencha quais são os tipos de Investimentos"]
[{"$nulls":6},"Contratar pessoas"]
[null,"Média da Margem de Contrubuição",{"$f":"'Cálculo PE'!E7","v":{"v":0.7877777777777778,"d":"79%"}},{"$nulls":3},"Aumento de Salário"]
[{"$nulls":6},"Contratar Consultoria"]
[null,{"$f":"B22","v":"Faturamento para alcançar o PE "},{"$f":"IF(OR(SUM($C$4,$C$6,$C$8)=0,$C$10=0),0,SUM($C$4,$C$6,$C$8)/$C$10)","v":{"v":5712.2708039492245,"d":"R$ 5,712.27"}},{"$nulls":3},"Investimento em treinamentos"]
[{"$nulls":6},"Exemplo 01"]
[{"$nulls":6},"Exemplo 02"]
[{"$nulls":6},"Exemplo 03"]
[]
[]
[]
[null,{"$f":"B4","v":"Contratar pessoas"},{"$f":"C4","v":4500}]
[null,{"$f":"B6","v":0},{"$f":"C6","v":0}]
[null,{"$f":"B8","v":0},{"$f":"C8","v":0}]
[null,"Faturamento para alcançar o PE ",{"$f":"C12","v":{"v":5712.2708039492245,"d":"R$ 5,712.27"}}]

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