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[]
[null,"PLANILHA DE COMPOSIÇÃO DE CUSTO"]
[]
[]
[]
[]
[]
[]
[null,null,"TEMPO DE VIGÊNCIA DO CONTRATO (MESES)",null,null,null,null,0]
[]
[null,null,"DADOS DO FORNECEDOR"]
[null,null,"RAZÃO SOCIAL"]
[]
[null,null,"NOME FANTASIA",null,null,null,null,null,null,"SINDICATO"]
[]
[null,null,"ENDEREÇO COMPLETO"]
[]
[]
[null,null,"VENDEDOR",null,null,null,null,"EMAIL",null,null,null,null,"TELEFONE"]
[]
[null,null,"DADOS FISCAIS"]
[null,null,"CNPJ",null,null,null,"INSCRIÇÃO ESTADUAL",null,null,null,null,"INSCRIÇÃO MUNICIPAL"]
[]
[null,null,"DADOS BANCÁRIOS"]
[null,null,"BANCO",null,null,null,"AGENCIA",null,null,null,null,"CONTA CORRENTE"]
[]
[null,null,"DADOS DO REPRESENTANTE LEGAL"]
[null,null,"NOME",null,null,null,null,null,"CPF",null,null,null,"RG"]
[]
[null,null,"PROFISSÃO",null,null,null,null,"N° DO REGISTRO PROFISSIONAL",null,null,null,null,"ESTADO CIVIL"]
[]
[null,null,"NACIONALIDADE",null,null,null,null,null,null,"NATURALIDADE"]
[]
[null,null,"ENDEREÇO COMPLETO"]
[]
[]
[null,null,"DADOS DO REPRESENTANTE TÉCNICO"]
[null,null,"NOME",null,null,null,null,null,"CPF",null,null,null,"RG"]
[]
[null,null,"PROFISSÃO",null,null,null,null,"N° DO REGISTRO PROFISSIONAL",null,null,null,null,"ESTADO CIVIL"]
[]
[null,null,"NACIONALIDADE",null,null,null,null,null,null,"NATURALIDADE"]
[]
[null,null,"ENDEREÇO COMPLETO"]

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[]
[null,"MANUAL DE UTILIZAÇÃO DA PLANILHA DE COMPOSIÇÃO DE CUSTO"]
[]
[null,"BDI TRIBUTOS E ENCAGOS SOCIAIS"]
[]
[null,"1. BDI"]
[null,"BDI  é  uma  sigla  que  se  refere  às  Bonificações  (ou  Benefícios)  e despesas  Indiretas  nas  planilhas  de  custos  e  que  identifica  um percentual  a  ser aplicado  sobre  os  custos  diretos  com  o  intuito  de  financiar  os  demais  custos envolvidos na realização de serviços ou obras.\n\nEsse  percentual  visa  estimar,  o mais  próximo  possível  da  realidade, aqueles  custos  que  não  possuem  relação  direta  com a  execução  do  serviço,  por exemplo,  os  custos  de  manutenção  do  escritório  da  empresa,  assim  como  os tributos incidentes sobre o faturamento da empresa e o próprio lucro do negócio.\n\nObserva-se que a base para aplicação do BDI compõe-se dos custos envolvidos efetivamente na execução do serviço, ou seja, os custos diretos. Nesse mesmo  sentido,  o  Tribunal  de  Contas  da  União  considera  que  “o  BDI  é  definido como um percentual aplicado sobre o custo direto para chegar ao preço de venda a ser apresentado ao cliente” (Decisão 255/1999 – TCU – 1ª Câmara). \n\nOs  custos  diretos  envolvem  os  gastos  com  mão-de-obra (salários, adicionais e encargos sociais), usualmente definidos como “Montante A”, e os  insumos  para  a  execução  do  serviço  (uniformes,  vale-refeição,  vale-transporte, entre outros), denominados “Montante B”. "]
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[null,"2 .TRIBUTOS"]
[null,"Primeiramente a PROPONENTE deverá selecionar, clicando nos quadros, qual a forma de tributação a empresa se enquadra: LUCRO REAL, LUCRO PRESUMIDO ou SIMPLES NACIONAL.\n\n"]
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[]
[]
[]
[null,"Abaixo estão as orientações de como são feitos os cálculos dos tributos \n\nLucro Presumido\n\nA expressão Lucro Presumido representa uma modalidade de apuração de apenas 2 tributos: Imposto de Renda – Pessoa Jurídica (IRPJ) e Contribuição Social sobre o Lucro Líquido (CSLL), pagos trimestralmente.\n\nAs alíquotas dos tributos são aplicadas sobre um lucro que se presume, que constitui a base de cálculo do IRPJ e da CSLL. Para as empresas de prestação de serviços, de modo geral, a base de cálculo do Lucro Presumido é de 32% do faturamento mensal.\n\nEssas alíquotas são:\n\n·         IRPJ: 15% para faturamento trimestral até R$ 187.500,00;\n\n·         IRPJ: 25% sobre a parcela do faturamento trimestral superior a R$ 187.500,00;\n\n·         CSLL: 9% sobre qualquer valor de faturamento.\n\nTais alíquotas são aplicáveis sobre a base de cálculo presumida de 32%. Portanto, 15% X 32% é igual a 4,8% do Faturamento mensal. E 25% X 32% é igual a 8% do valor acima de R$ 187.500,00.\n\nA opção pelo Lucro Presumido é vantajosa para as empresas cujo Lucro (Receitas (-) Despesas) é igual ou superior a 32%.\nQuando a margem de lucro é inferior a 32% é mais vantajoso optar pelo pagamento dos tributos acima com base no Lucro Real.\n\n"]
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[null,"Lucro Real\n\nEssa opção deve ser adotada quando o Lucro efetivo (Receitas menos Despesas efetivamente comprovadas) é inferior a 32% do Faturamento do período e pode ser apurado trimestral ou anualmente. \n\nAs alíquotas dos tributos para cálculo do IRPJ e da CSLL nessa modalidade são:\n\n·         IRPJ: 15% para Lucro até R$ 20.000,00/mês;\n\n·         IRPJ: 25% para Lucro acima de R$ 20.000,00/mês;\n\n·         CSLL: 9% sobre qualquer Lucro apurado.\n\nEm resumo, no Lucro Real os dois tributos variam de 24% (9% + 15%) a 34% (9% + 25%), aplicados sobre o Lucro e não sobre o faturamento.\n\nA apuração pelo Lucro Real pode ser trimestral ou anual.\n\nA apuração pelo Lucro Real trimestral só é recomendada quando a empresa apresenta resultados relativamente uniformes durante o ano. Quando há sazonalidade em suas operações, em que num mês ocorre Lucro e em outro Prejuízo, este Prejuízo só é compensado no limite de 30% do lucro do período.\n\nJá na apuração pelo Lucro Real Anual a empresa pode levantar balanços mensais acumulados, cujos resultados positivos (lucros) e negativos (prejuízos) são compensados automaticamente no período de apuração, sem limitação.\n\nApurando-se o Lucro Real, aplicam-se as alíquotas do IRPJ e da CSLL acima descritas.\n\nNo caso de opção pelo Lucro Real, a alíquota do PIS muda: passa de 0,65% para 1,65%. Já a alíquota da COFINS passa de 3% para 7,6%\nda Receita. Só que,neste caso, podem ser feitas deduções da base de cálculo da Receita sobre alguns pagamentos feitos a outras pessoas\njurídicas,diretamente ligados à produção dos serviços,  com o que a alíquota efetiva passa a ser inferior a 1,65% ou a 7,6%. Essas deduções ou\nrecuperações do chamado PIS não cumulativo e COFINS não cumulativa na área de prestação de serviços acabam representando um percentual\nigual ou menor a 1,65% ou 7,6%, dependendo dos custos de cada empresa.\n\n"]
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[null,"3 .ENCARGOS SOCIAIS"]
[]
[null,"A PROPONENTE deverá selecionar se seus empregados (M.O exclusiva para a execução dos serviços) serão MENSALISTAS ou HORISTAS, bem como o percentual de aliquota.\n\n"]
[]
[null,"SALÁRIOS (COMPOSIÇÃO DE CUSTO DA MÃO DE OBRA)"]
[]
[null,"FUNÇÃO:","Deverá ser informada a função do funcionário (Mecanico, Engenheiro, Caldeireiro e etc)"]
[null,"CATEGORIA:","Deverá ser informada a categoria do funcionário (Júnior, Pleno, Senior e etc.)"]
[null,"SALÁRIO SEM ENCARGOS SOCIAIS:","Deverá ser informado o valor do salário pago ao empregado (Valor por hora ou por mês sem encargo social)"]
[null,"PERICULOSIDADE:","Selecionar nos próprio campo se possui ou não periculosidade (SIM ou NÃO). O valor será calculado automaticamente na coluna \"K\" (30% sobre o valor do salário informando na coluna \"G\")"]
[null,"INSALUBRIDADE","Deverá ser selecionado o grau da insalubridade (Mínimo, Médio ou Máximo) e o cálculo será gerado automaticamente na coluna \"L\".\n\nGraus de insalubridade: \na) Mínimo (adicional de 10% sobre o salário mínimo) – agentes químicos (pode chegar ao grau médio ou máximo).\nb) Médio (adicional de 20% sobre o salário mínimo) – agentes biológicos (pode chegar ao grau máximo), ruídos contínuos ou intermitentes, ruído de impacto, calor radiante, radiações não ionizantes, vibrações, frio e umidade.\nc) Máximo (adicional de 40% sobre o salário mínimo) – radiações ionizantes, pressões hiperbáricas, poeiras minerais.\n  "]
[null,"HORA EXTRA","\nDeverá ser informada, na coluna \"M\", a quantidade de horas extras que o empregado irá fazer. Na coluna \"N\" deverá ser informado o percentual do valor do salario a ser pago ao empregado.\nPara que o cálculo seja feito automaticamente na coluna \"O\" a coluna \"P\" e \"Q\" deverão ser preenchidas."]
[null,"SALÁRIO SEM ENCARGOS SOCIAIS:","\nDeverá ser informada como será medida a mão de obra. (HORA ou MÊS)"]
[null,"QUANT. P/ UNIDADE DE MEDIÇÃO","\nDeverá ser informado quantidade de HORA ou MÊS que o empregado utilizará para executar os serviços. Este valor deverá ser informado de acordo com a informação da coluna \"P\""]
[]
[null,"BENEFÍCIOS"]
[null,"Esta planilha deverá ser preenchida com os benefícios de acordo com a Convenção Coletiva da categoria, como alimentação, transporte, plano de saúde, seguro de vida, etc"]
[]
[]
[null,"EQUIPAMENTOS E VEÍCULOS"]
[]
[null,"Esta planilha deverá ser preenchida com equipamentos e veículos utilizados diretamente na execução dos serviços. Exemplos: Caminhão Munck, Pá Carregadeira, Computadores, Conteiners e etc."]
[]
[null,"SEGURO AVSEC","Verificar no Termo de Referência a necessidade de Seguro AVSEC para os veículos que possuem circulação na area restrita do aeroporto (Lado AR)"]
[null,"EQUIPAMENTO OU VEÍCULO","Nome/modelo do equipamento ou veículo"]
[null,"MARCA","Marca do equipamento ou veículo"]
[null,"QUANTIDADE","Quantidade do equipamento ou veículo que será utilizada"]
[null,"VALOR POR UNI. DE MEDIÇÃO","Deverá ser informado o valor unitário do equipamento ou veículo conforme a informação da coluna \"H\" e/ou \"Q\". Exemplo: Caso o custo do equipamento seja por hora, deverá ser informado o valor do mesmo por hora"]
[null,"UNIDADE DE MEDIÇÃO","Deverá ser informado como o equipamento ou veículo será medido (HORA, MÊS, DIA, SEMANA e etc)."]
[null,"QTD. DE TEMPO DE UTILIZAÇÃO DO EQUIP. OU VEÍ.","Devera ser informado qual o tempo que o equipamento ou veículo ficará disponível para execução dos serviços conforme informação da coluna \"H\" e/ou \"Q\"."]
[]
[null,"MATERIAIS"]
[]
[null,"Esta planilha deverá ser preenchida com materiais utilizados diretamente na execução dos serviços. Exemplos: Concreto, ferragens, tintas e etc."]
[]
[null,"MATERIAL","Nome/modelo do material"]
[null,"MARCA","Marca do material"]
[null,"QUANTIDADE","Quantidade do material que será utilizada"]
[null,"VALOR POR UNI. DE MEDIÇÃO","Deverá ser informado o valor unitário do material conforme a informação da coluna \"F\". Exemplo: Caso seja combustível, deverá ser informado o valor do mesmo por litro."]
[null,"UNIDADE DE MEDIDA","Deverá ser informado como o equipamento será medido (KG, LITRO, METRO e etc)."]
[]
[null,"SAÚDE, SEGURANÇA E TREINAMENTO"]
[null,"Esta planilha deverá ser preenchida com os itens de saúde, segurança e treinamento como: Uniforme, EPI, TODOS os treinamentos, conforme orientação do Termo de Referência."]

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[]
[null,"ELABORAÇÃO DE BDI - TRIBUTOS - ENCARGOS SOCIAIS"]
[]
[]
[]
[]
[]
[null,"BDI"]
[null,null,null,null,null,null,null,null,null,"Percentual","Comentários"]
[null,"1.1","LUCRO"]
[null,"1.2","DESPESAS INDIRETAS",null,null,null,null,null,null,{"$f":"J12+J13+J14+J15+J16","v":0}]
[null,"1.2.1","ADMINISTRAÇÃO LOCAL"]
[null,"1.2.2","ADMINISTRAÇÃO CENTRAL"]
[null,"1.2.3","SEGURO "]
[null,"1.2.4","DESPESAS GERAIS"]
[null,"1.2.5","OUTROS"]
[]
[null,"TOTAL BDI",null,null,null,null,null,null,null,{"$f":"J11+J10","v":0},null,null,0.15]
[]
[null,"TRIBUTOS"]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"Percentual",null,"Observação"]
[null,"2.1","ISS",null,null,null,null,null,null,0.05]
[null,"2.2","COFINS"]
[null,"2.3","PIS"]
[null,"2.4","CSLL"]
[null,"2.5","IRPJ"]
[null,"2.6","SIMPLES NACIONAL"]
[]
[null,"TOTAL IMPOSTOS",null,null,null,null,null,null,null,{"$f":"SUM(J26:K31)","v":0.05}]
[]
[null,"ENGARGOS SOCIAIS"]
[]
[null,null,"Grupo \"A\" - Encargos Sociais Básicos"]
[]
[null,null,null,null,null,null,null,null,null,"Percentual",null,"Observação"]
[null,"3.1","INSS",null,null,null,null,null,null,null,null,null,0.2]
[null,"3.2","SESI / SESC",null,null,null,null,null,null,null,null,null,1.4999999999999999E-2]
[null,"3.3","SENAI / SENAC",null,null,null,null,null,null,null,null,null,1.2E-2]
[null,"3.4","INCRA",null,null,null,null,null,null,null,null,null,2E-3]
[null,"3.5","SALÁRIO EDUCAÇÃO",null,null,null,null,null,null,null,null,null,2.5000000000000001E-2]
[null,"3.6","SEGURO ACIDENTE TRABALHO",null,null,null,null,null,null,null,null,null,0.06]
[null,"3.7","FGTS",null,null,null,null,null,null,null,null,null,0.08]
[null,"3.8","SEBRAE",null,null,null,null,null,null,null,null,null,6.0000000000000001E-3]
[null,null,"TOTAL GRUPO \"A\"",null,null,null,null,null,null,{"$f":"SUM(J40:K47)","v":0}]
[]
[null,null,"Grupo \"B\" - Encargos que recebem incidência do grupo \"A\""]
[]
[null,null,null,null,null,null,null,null,null,"Percentual",null,"Observação"]
[null,"3.9","FERIADOS / DIAS NÃO TRABALHADOS"]
[null,"3.10","FÉRIAS + 1/3 FÉRIAS (separar férias e abono)",null,null,null,null,null,null,0.12,null,null,0.1111]
[null,"3.11","REPOUSO SEMANAL REMUNERADO"]
[null,"3.12","COBERTURA DE FALTAS (ACIDENTE DE TRABALHO, AUXÍLIO ENFERMIDADES e LICENÇA PATERNIDADE)",null,null,null,null,null,null,null,null,null,0.03]
[null,"3.13","13º  SALÁRIO",null,null,null,null,null,null,null,null,null,8.3299999999999999E-2]
[null,"3.14","OUTROS"]
[null,null,"TOTAL GRUPO \"B\"",null,null,null,null,null,null,{"$f":"SUM(J53:K58)","v":0.12}]
[]
[null,null,"Grupo \"C\" - Encargos que recebem incidência do grupo \"C\""]
[]
[null,null,null,null,null,null,null,null,null,"Percentual",null,"Observação"]
[null,"3.15","MULTA FGTS S/JUSTA CAUSA",null,null,null,null,null,null,null,null,null,3.2199999999999999E-2]
[null,"3.16","AVISO PRÉVIO INDENIZADO",null,null,null,null,null,null,null,null,null,7.7999999999999996E-3]
[null,null,"TOTAL GRUPO \"C\"",null,null,null,null,null,null,{"$f":"SUM(J64:K65)","v":0}]
[]
[null,null,"Grupo \"D\" - Taxa de Reincidência"]
[]
[null,"3.17","REINCIDÊNCIA",null,null,null,null,null,null,{"$f":"J48*J59","v":0}]
[]
[null,"TOTAL DE ENCARGOS SOCIAIS",null,null,null,null,null,null,null,{"$f":"J48+J59+J66+J70","v":0.12}]

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[]
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