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["CÁLCULO SIMPLIFICADO DO CUSTO DE PRODUÇÃO DO INTEGRADO"]
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[null,null,null,null,null,"Versão 2.0 - Janeiro/2018"]

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["CÁLCULO SIMPLIFICADO  DO CUSTO DE PRODUÇÃO DE LEITÕES DESMAMADOS COM CONTRATO DE COMODATO",null,null,null,null,null,null,null,null,null,null,null,null,null,"Ano","Instalações","Equipametos","Terreno e valor residual","Margem bruta (MB)","Entradas Líquidas de Caixa (",{"$f":"IRR(T2:T101,)*100","v":8.5172731038947411},null,null,null,null,null,"CHAVE","VERIFICADOR","A1","A2","A3","A4","A5","A6","A7","A8","A9","A10","A11","A12","A13","A14","A15","A16","A17","A18","A19","B1","B2","B3","B4","B5","B6","B7","C1","C2","C3","C4","C5","C6","C7","C8","C9","C10","C11","C12","C13","C14","C15","D1","D2","D3","D4","D5","D6","D7","D8","D9","D10","D11"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,{"$f":"-$B$14","v":-759356},{"$f":"-$B$13","v":-324906},{"$f":"-$B$15","v":-10000},0,{"$f":"IF($O2>MAX($C$13:$C$14),0,SUM(P2:S2))","v":-1094262},null,null,null,null,null,null,{"$f":"AC2&AD2&AF2&AG2","v":"Exemplo 1leitões desmamadosSeara,SC42644"},null,{"$f":"E4","v":"Exemplo 1"},{"$f":"E6","v":"leitões desmamados"},null,{"$f":"E8","v":"Seara,SC"},{"$f":"E10","v":42644},{"$f":"B4","v":323},null,{"$f":"B5","v":31.6},{"$f":"B6","v":7.7},{"$f":"B7","v":"3 semanas"},null,null,null,null,{"$f":"B8","v":17.38095238095238},null,{"$f":"B9","v":1153},{"$f":"B10","v":6},null,{"$f":"B13","v":324906},{"$f":"B14","v":759356},{"$f":"B15","v":10000},{"$f":"C13","v":12},{"$f":"C14","v":25},{"$f":"E13","v":5.8000000000000003E-2},{"$f":"G21","v":81700},{"$f":"I22","v":87108},{"$f":"I23","v":0},{"$f":"I24","v":0},{"$f":"I25","v":9168},null,{"$f":"I26","v":10750},{"$f":"I27","v":195},{"$f":"I28","v":2000},{"$f":"I29","v":3000},{"$f":"I30","v":1260},{"$f":"I31","v":2400},{"$f":"I32","v":2400},{"$f":"I33","v":51704.766000000003},{"$f":"I35","v":235777.08000000005},{"$f":"I36","v":0},{"$f":"B39","v":3},{"$f":"B40","v":1.5049999999999999},{"$f":"B41","v":0.65790000000000004},{"$f":"B42","v":2.1629},{"$f":"B43","v":0.58109999999999995},{"$f":"B44","v":2.7439999999999998},{"$f":"B47","v":1.4950000000000001},{"$f":"B48","v":0.83709999999999996},{"$f":"B49","v":0.25600000000000023},{"$f":"B50","v":1.5638000000000001},{"$f":"U1","v":8.5172731038947411}]
["Alojamento e desempenho","Índices técnicos",null,"Caracterização",null,null,"Programação dos lotes",null,null,null,null,null,null,null,1,{"$f":"IF($O3/$C$14=INT($O3/$C$14),-$B$14,0)*IF(MAX($C$13:$C$14)-$O3<$C$14,0,1)","v":0},{"$f":"IF($O3/$C$13=INT($O3/$C$13),-$B$13,0)*IF(MAX($C$13:$C$14)-$O3<$C$13,0,1)","v":0},{"$f":"IF($O3=MAX($C$13:$C$14),$B$15+$F$13*$B$13+$F$14*$B$14,0)","v":0},{"$f":"$E$39-$E$40","v":117496.08000000005},117496.08000000005]
["Média de matrizes ativas (cabeças)",323,null,"Identificação da granja:","Exemplo 1",null,"Programação de partos","N. de dias","N. de lotes/ano",null,null,null,null,null,2,0,0,{"$f":"IF($O4=MAX($C$13:$C$14),$B$15+$F$13*$B$13+$F$14*$B$14,0)","v":0},117496.08000000005,{"$f":"IF($O4>MAX($C$13:$C$14),0,SUM(P4:S4))","v":117496.08000000005}]
["Vendidos/matriz/ano",31.6,null,null,null,null,"semanal",7,{"$f":"365/H5","v":52.142857142857146},null,null,null,null,null,3,0,0,0,117496.08000000005,117496.08000000005]
["Peso médio de venda (kg vivo/cabeça)",7.7,null,"Sistema de criação:","leitões desmamados",null,"2 semanas",{"$f":"$H$5*2","v":14},{"$f":"365/H6","v":26.071428571428573},null,null,null,null,null,4,0,0,0,117496.08000000005,117496.08000000005]
["Programação dos lotes","3 semanas",null,null,null,null,"3 semanas",{"$f":"$H$5*3","v":21},{"$f":"365/H7","v":17.38095238095238},null,null,null,null,null,5,0,0,0,117496.08000000005,117496.08000000005]
["Número de lotes por ano",{"$f":"VLOOKUP(B7,G5:I8,3,)","v":17.38095238095238},null,"Município e UF:","Seara,SC",null,"4 semanas",{"$f":"$H$5*4","v":28},{"$f":"365/H8","v":13.035714285714286},null,null,null,null,null,6,0,0,0,117496.08000000005,117496.08000000005]
["Consumo dos reprodutores (kg/matriz/ano)",1153,null,null,null,null,null,null,null,null,null,null,null,null,7,0,0,0,117496.08000000005,117496.08000000005]
["Mortalidade de matrizes (%)",6,null,"Data entrega do lote:","2016-10-01",null,null,null,null,null,null,null,null,null,8,0,0,0,117496.08000000005,117496.08000000005]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,0,0,0,117496.08000000005,117496.08000000005]
["Investimento realizado","Valor novo ou atualizado (R$)","Vida útil (anos)",null,"Juros sobre capital","Valor residual (%)","Depreciação (R$/ano)","Custo de capital (R$/ano)",null,null,null,null,null,null,10,0,0,0,117496.08000000005,117496.08000000005]
["Equipamentos",324906,12,null,5.8000000000000003E-2,0.1,{"$f":"IF(C13<=0,\"\",(B13*(1-F13))/C13)","v":24367.95},{"$f":"-PMT($E$13,C13,B13,,0)-G13","v":13962.07942030724},null,null,null,null,null,null,11,0,0,0,117496.08000000005,117496.08000000005]
["Instalações",759356,25,null,null,0.1,{"$f":"IF(C14<=0,\"\",(B14*(1-F14))/C14)","v":27336.816000000003},{"$f":"-PMT($E$13,C14,B14,,0)-G14","v":30940.955695600413},null,null,null,null,null,null,12,0,-324906,0,117496.08000000005,-207409.91999999995]
["Terreno ocupado pelas instalações",10000,null,null,null,1,{"$f":"IF(C14<=0,\"\",(B15*(1-F15))/C14)","v":0},{"$f":"-PMT($E$13,C14,B15,,0)-G15","v":767.46310947171571},null,null,null,null,null,null,13,0,0,0,117496.08000000005,117496.08000000005]
["Total",{"$f":"SUM(B13:B15)","v":1094262},null,null,null,null,{"$f":"SUM(G13:G15)","v":51704.766000000003},{"$f":"SUM(H13:H15)","v":45670.498225379371},null,null,null,null,null,null,14,0,0,0,117496.08000000005,117496.08000000005]
[null,null,null,null,null,null,"Financiamento",null,null,null,null,null,null,null,15,0,0,0,117496.08000000005,117496.08000000005]
["Financiamento","Unidade","Valores",null,null,"Anual",1,null,null,null,null,null,null,null,16,0,0,0,117496.08000000005,117496.08000000005]
["Valor da prestação do financiamento","Anual",81700,null,null,"Trimestral",4,null,null,null,null,null,null,null,17,0,0,0,117496.08000000005,117496.08000000005]
[null,null,null,null,null,"Semestral",2,null,null,null,null,null,null,null,18,0,0,0,117496.08000000005,117496.08000000005]
["Itens de despesa","Unidade","Valores",null,null,null,{"$f":"+VLOOKUP(B19,F18:G20,2,FALSE)*C19","v":81700},"Itens de despesas","R$/ano",null,null,null,null,null,19,0,0,0,117496.08000000005,117496.08000000005]
["Mão de obra familiar","R$/mês",7259,null,null,"Unidades",null,"Mão de obra familiar",{"$f":"+C22*VLOOKUP(B22,$F$23:$G$27,2,FALSE)","v":87108},"Mão de obra familiar",{"$f":"I22","v":87108},null,null,null,20,0,0,0,117496.08000000005,117496.08000000005]
["Mão de obra contratada e encargos sociais","R$/mês",0,null,null,"R$/matriz/ano",{"$f":"+B4","v":323},"Mão de obra contratada",0,"Mão de obra contratada",{"$f":"SUM(I23:I24)","v":0},null,null,null,21,0,0,0,117496.08000000005,117496.08000000005]
["Diaristas e prestadores de serviços","R$/lote",0,null,null,"R$/cab",{"$f":"B4*B5","v":10206.800000000001},"Diaristas e serviços",0,"Outros custos variáveis",{"$f":"+SUM(I25:I32)","v":31173},null,null,null,22,0,0,0,117496.08000000005,117496.08000000005]
["Energia e aquecimento","R$/mês",764,null,null,"R$/lote",{"$f":"+B8","v":17.38095238095238},"Energia e aquecimento",9168,"Depreciação",{"$f":"+I33","v":51704.766000000003},null,null,null,23,0,0,0,117496.08000000005,117496.08000000005]
["Tratamento, transporte e aplicação de dejetos","R$/ano",10750,null,null,"R$/mês",12,"Dejetos",10750,"Custo de capital",{"$f":"E43","v":45670.498225379371},null,null,null,24,0,0,0,117496.08000000005,117496.08000000005]
["Licença ambiental","R$/ano",195,null,null,"R$/ano",1,"Licença ambiental",195,null,null,null,null,null,25,0,0,118426.20000000001,117496.08000000005,235922.28000000006]
["Seguro","R$/ano",2000,null,null,null,null,"Seguro",2000,null,null,null,null,null,26,0,0,0,117496.08000000005,0]
["Manutenção","R$/mês",250,null,null,null,null,"Manutenção",3000,null,null,null,null,null,27,0,0,0,117496.08000000005,0]
["Insumos para limpeza, desinfecção, vacinas e medicamentos","R$/mês",105,null,null,null,null,"Desinfetantes e medicamentos",1260,null,null,null,null,null,28,0,0,0,117496.08000000005,0]
["Despesas administrativas","R$/mês",200,null,null,null,null,"Despesas administrativas",2400,null,null,null,null,null,29,0,0,0,117496.08000000005,0]
["Outros","R$/mês",200,null,null,null,null,"Outros",2400,null,null,null,null,null,30,0,0,0,117496.08000000005,0]
[null,null,null,null,null,null,null,"Depreciação",{"$f":"G16","v":51704.766000000003},null,null,null,null,null,31,0,0,0,117496.08000000005,0]
["Itens de receita","Unidade","Valores",null,null,null,null,null,null,null,null,null,null,null,32,0,0,0,117496.08000000005,0]
["Receita com a venda dos leitões","R$/cab",23.1,null,null,null,null,"Receita com a venda dos leitões",{"$f":"+C35*VLOOKUP(B35,$F$23:$G$27,2,FALSE)","v":235777.08000000005},null,null,null,null,null,33,0,0,0,117496.08000000005,0]
["Receita com a venda de dejeto ou composto","R$/ano",0,null,null,null,null,"Receita com a venda de dejeto ou composto",{"$f":"+C36*VLOOKUP(B36,$F$23:$G$27,2,FALSE)","v":0},null,null,null,null,null,34,0,0,0,117496.08000000005,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,35,0,0,0,117496.08000000005,0]
["Receita bruta e custos","R$/kg vivo","R$/cabeça","R$/lote","R$/ano",null,null,null,null,null,null,null,null,null,36,0,0,0,117496.08000000005,0]
["A - Receita bruta",{"$f":"ROUND(C39/$B$6,4)","v":3},{"$f":"ROUND(E39/($B$4*$B$5),4)","v":23.1},{"$f":"E39/$B$8","v":13565.25665753425},{"$f":"SUM(I35:I36)","v":235777.08000000005},null,null,null,null,null,null,null,null,null,37,0,0,0,117496.08000000005,0]
["B - Custos variáveis",{"$f":"ROUND(C40/$B$6,4)","v":1.5049999999999999},{"$f":"ROUND(E40/($B$4*$B$5),4)","v":11.5885},{"$f":"E40/$B$8","v":6805.2082191780828},{"$f":"SUM(I22:I32)","v":118281},null,null,null,null,null,null,null,null,null,38,0,0,0,117496.08000000005,0]
["C - Depreciação",{"$f":"ROUND(C41/$B$6,4)","v":0.65790000000000004},{"$f":"ROUND(E41/($B$4*$B$5),4)","v":5.0656999999999996},{"$f":"E41/$B$8","v":2974.7947561643841},{"$f":"I33","v":51704.766000000003},null,null,null,null,null,null,null,null,null,39,0,0,0,117496.08000000005,0]
["D - Custo operacional (B+C)",{"$f":"SUM(B40:B41)","v":2.1629},{"$f":"SUM(C40:C41)","v":16.654199999999999},{"$f":"SUM(D40:D41)","v":9780.0029753424678},{"$f":"SUM(E40:E41)","v":169985.766},null,null,null,null,null,null,null,null,null,40,0,0,0,117496.08000000005,0]
[{"$f":"\"E - Custo de capital ou retorno esperado de \"&E13*100&\"% ao ano\"","v":"E - Custo de capital ou retorno esperado de 5,8% ao ano"},{"$f":"ROUND(C43/$B$6,4)","v":0.58109999999999995},{"$f":"ROUND(E43/($B$4*$B$5),4)","v":4.4744999999999999},{"$f":"E43/$B$8","v":2627.6177061177173},{"$f":"IF(E13<=0,0,H16)","v":45670.498225379371},null,null,null,null,null,null,null,null,null,41,0,0,0,117496.08000000005,0]
["F - Custo total (B+C+E)",{"$f":"SUM(B42:B43)","v":2.7439999999999998},{"$f":"SUM(C42:C43)","v":21.128699999999998},{"$f":"SUM(D42:D43)","v":12407.620681460185},{"$f":"SUM(E42:E43)","v":215656.26422537939},null,null,null,null,null,null,null,null,null,42,0,0,0,117496.08000000005,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,43,0,0,0,117496.08000000005,0]
["Resultados","R$/kg vivo","R$/cabeça","R$/lote","R$/ano",null,null,null,null,null,null,null,null,null,44,0,0,0,117496.08000000005,0]
["G - Margem bruta:  (Receita bruta - Custo variável)",{"$f":"+B39-B40","v":1.4950000000000001},{"$f":"+C39-C40","v":11.511500000000002},{"$f":"+D39-D40","v":6760.048438356167},{"$f":"E39-E40","v":117496.08000000005},null,null,null,null,null,null,null,null,null,45,0,0,0,117496.08000000005,0]
["H - Margem líquida:  (Receita bruta - Custo operacional)",{"$f":"+B39-B42","v":0.83709999999999996},{"$f":"+C39-C42","v":6.445800000000002},3785.253682191782,65791.314000000042,null,null,null,null,null,null,null,null,null,46,0,0,0,117496.08000000005,0]
["I - Lucro líquido: (Receita bruta - Custo total)",{"$f":"+B39-B44","v":0.25600000000000023},{"$f":"+C39-C44","v":1.9713000000000029},{"$f":"+D39-D44","v":1157.6359760740652},{"$f":"E39-E44","v":20120.815774620656},null,null,null,null,null,null,null,null,null,47,0,0,0,117496.08000000005,0]
["J - Geração de caixa (Entradas de caixa - Saídas de Caixa)",{"$f":"ROUND(C50/$B$6,4)","v":1.5638000000000001},{"$f":"ROUND(E50/($B$4*$B$5),4)","v":12.041399999999999},{"$f":"E50/$B$8","v":7071.1936438356197},{"$f":"E39-(E40-I22+G21)","v":122904.08000000005},null,null,null,null,null,null,null,null,null,48,0,0,0,117496.08000000005,0]
[null,null,null,null,null,null,"Matriz da Análise financeira",null,null,null,null,null,null,null,49,0,0,0,117496.08000000005,0]
["Composição do custo total",null,"Análise do resultado",null,null,null,{"$f":"IF(AND(E50<0,E39<E42),\"Pior resultado possível! A receita bruta não cobre o custo operacional e a geração de caixa é negativa.\",\"\")","v":""},{"$f":"IF(AND(E50>0,E39<E42),\"Resultado ruim, mas honrando os compromissos financeiros. A receita bruta não cobre o custo operacional, mas a geração de caixa é positiva.\",\"\")","v":""},null,null,null,null,null,null,50,0,0,0,117496.08000000005,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,51,0,0,0,117496.08000000005,0]
[null,null,{"$f":"G52&G56&G63&H52&H56&H63","v":"Melhor resultado possível! A receita bruta atende a expectativa de retorno sobre o investimento de 5,8% ao ano e a geração de caixa é positiva."},null,null,null,null,null,null,null,null,null,null,null,52,0,0,0,117496.08000000005,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,53,0,0,0,117496.08000000005,0]
[null,null,null,null,null,null,{"$f":"IF(AND(E50<0,E39>=E42,E39<E44),\"Resultado abaixo do esperado e com problemas para honrar os compromissos financeiros. A receita bruta cobre o custo operacional, mas não atende a expectativa de retorno sobre o investimento de \"&$E$13*100&\"% ao ano. Além disso, a geração de caixa é negativa.\",\"\")","v":""},{"$f":"IF(AND(E50>=0,E39>=E42,E39<E44),\"Resultado abaixo do esperado, mas honrando os compromissos financeiros. A receita bruta cobre o custo operacional, mas não atende a expectativa de retorno sobre o investimento de \"&$E$13*100&\"% ao ano. Entretanto, a geração de caixa é positiva.\",\"\")","v":""},null,null,null,null,null,null,54,0,0,0,117496.08000000005,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,55,0,0,0,117496.08000000005,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,56,0,0,0,117496.08000000005,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,57,0,0,0,117496.08000000005,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,58,0,0,0,117496.08000000005,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,59,0,0,0,117496.08000000005,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,60,0,0,0,117496.08000000005,0]
[null,null,null,null,null,null,{"$f":"IF(AND(E50<0,E39>=E44),\"Resultado acima do esperado mas com problemas para honrar os compromissos financeiros. A receita bruta atende a expectativa de retorno sobre o investimento de  \"&$E$13*100&\"% ao ano. Entretanto, a geração de caixa é negativa.\",\"\")","v":""},{"$f":"IF(AND(E50>=0,E39>=E44),\"Melhor resultado possível! A receita bruta atende a expectativa de retorno sobre o investimento de \"&$E$13*100&\"% ao ano e a geração de caixa é positiva.\",\"\")","v":"Melhor resultado possível! A receita bruta atende a expectativa de retorno sobre o investimento de 5,8% ao ano e a geração de caixa é positiva."},null,null,null,null,null,null,61,0,0,0,117496.08000000005,0]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,63,0,0,0,117496.08000000005,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,64,0,0,0,117496.08000000005,0]
[null,null,{"$f":"IF(T3<0,\"\",\"A Taxa Interna de Retorno (TIR) do investimento foi estimada em \"&TRUNC(U1,1)&\"% ao ano.\")","v":"A Taxa Interna de Retorno (TIR) do investimento foi estimada em 8,5% ao ano."},null,null,null,null,null,null,null,null,null,null,null,65,{"$f":"IF($O67/$C$14=INT($O67/$C$14),-$B$14,0)*IF(MAX($C$13:$C$14)-$O67<$C$14,0,1)","v":0},{"$f":"IF($O67/$C$13=INT($O67/$C$13),-$B$13,0)*IF(MAX($C$13:$C$14)-$O67<$C$13,0,1)","v":0},0,{"$f":"$E$39-$E$40","v":117496.08000000005},0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,66,0,0,{"$f":"IF($O68=MAX($C$13:$C$14),$B$15+$F$13*$B$13+$F$14*$B$14,0)","v":0},117496.08000000005,{"$f":"IF($O68>MAX($C$13:$C$14),0,SUM(P68:S68))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,67,0,0,0,117496.08000000005,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,68,0,0,0,117496.08000000005,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,69,0,0,0,117496.08000000005,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,70,0,0,0,117496.08000000005,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,71,0,0,0,117496.08000000005,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,72,0,0,0,117496.08000000005,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,73,0,0,0,117496.08000000005,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,74,0,0,0,117496.08000000005,0]
["Mão de obra familiar",{"$f":"+K22","v":87108},null,null,null,null,null,null,null,null,null,null,null,null,75,0,0,0,117496.08000000005,0]
["Mão de obra contratada",{"$f":"+K23","v":0},null,null,null,null,null,null,null,null,null,null,null,null,76,0,0,0,117496.08000000005,0]
["Outros custos variáveis",31173,null,null,null,null,null,null,null,null,null,null,null,null,77,0,0,0,117496.08000000005,0]
["Depreciação",51704.766000000003,null,null,null,null,null,null,null,null,null,null,null,null,78,0,0,0,117496.08000000005,0]
["Custo de capital",45670.498225379371,null,null,null,null,null,null,null,null,null,null,null,null,79,0,0,0,117496.08000000005,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,80,0,0,0,117496.08000000005,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,81,0,0,0,117496.08000000005,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,82,0,0,0,117496.08000000005,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,83,0,0,0,117496.08000000005,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,84,0,0,0,117496.08000000005,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,85,0,0,0,117496.08000000005,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,86,0,0,0,117496.08000000005,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,87,0,0,0,117496.08000000005,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,88,0,0,0,117496.08000000005,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,89,0,0,0,117496.08000000005,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,90,0,0,0,117496.08000000005,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,91,0,0,0,117496.08000000005,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,92,0,0,0,117496.08000000005,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,93,0,0,0,117496.08000000005,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,94,0,0,0,117496.08000000005,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,95,0,0,0,117496.08000000005,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,96,0,0,0,117496.08000000005,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,97,0,0,0,117496.08000000005,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,98,0,0,0,117496.08000000005,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,99,0,0,0,117496.08000000005,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x","x","x","x","x"]

{"sheet":"Produção de leitões descrechado","index":2,"n_rows":102,"n_cols":80,"rows_kept":102,"cut":false,"hidden":false,"merged":[[0,0,0,2],[2,3,2,4],[2,6,2,8],[52,0,52,1],[52,2,52,4],[51,6,51,7],[3,3,4,3],[3,4,4,4],[5,3,6,3],[5,4,6,4],[7,3,8,3],[7,4,8,4],[54,2,66,4],[9,3,10,3],[9,4,10,4],[52,7,55,7],[56,7,62,7],[63,6,68,6],[63,7,68,7],[67,2,73,4],[52,6,55,6],[56,6,62,6]]}
["CÁLCULO SIMPLIFICADO  DO CUSTO DE PRODUÇÃO DE LEITÕES DESCRECHADOS COM CONTRATO DE COMODATO",null,null,null,null,null,null,null,null,null,null,null,null,null,"Ano","Instalações","Equipametos","Terreno e valor residual","Margem bruta (MB)","Entradas Líquidas de Caixa (",{"$f":"IRR(T2:T101,)*100","v":8.2163783301024687},null,null,null,null,null,"CHAVE","VERIFICADOR","A1","A2","A3","A4","A5","A6","A7","A8","A9","A10","A11","A12","A13","A14","A15","A16","A17","A18","A19","B1","B2","B3","B4","B5","B6","B7","C1","C2","C3","C4","C5","C6","C7","C8","C9","C10","C11","C12","C13","C14","C15","D1","D2","D3","D4","D5","D6","D7","D8","D9","D10","D11"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,{"$f":"-$B$15","v":-807053},{"$f":"-$B$14","v":-345880},{"$f":"-$B$16","v":-35000},0,{"$f":"IF($O2>MAX($C$14:$C$15),0,SUM(P2:S2))","v":-1187933},null,null,null,null,null,null,{"$f":"AC2&AD2&AF2&AG2","v":"Exemplo 2leitões descrechadoConcórdia, SC41974"},null,{"$f":"E4","v":"Exemplo 2"},{"$f":"E6","v":"leitões descrechado"},null,{"$f":"E8","v":"Concórdia, SC"},{"$f":"E10","v":41974},{"$f":"B4","v":497},null,{"$f":"B5","v":24.56},{"$f":"B6","v":23.01},{"$f":"B7","v":"semanal"},null,null,null,null,{"$f":"B8","v":52.142857142857146},{"$f":"B9","v":1.5},{"$f":"B10","v":1112},{"$f":"B11","v":7.2},null,{"$f":"B14","v":345880},{"$f":"B15","v":807053},{"$f":"B16","v":35000},{"$f":"C14","v":12},{"$f":"C15","v":25},{"$f":"E14","v":7.9500000000000001E-2},{"$f":"G22","v":130000},{"$f":"I23","v":16540.21},{"$f":"I24","v":91200},{"$f":"I25","v":0},{"$f":"I26","v":21516},null,{"$f":"I27","v":15880},{"$f":"I28","v":62.5},{"$f":"I29","v":850},{"$f":"I30","v":10000},{"$f":"I31","v":2869},{"$f":"I32","v":5340},{"$f":"I33","v":1003},{"$f":"I34","v":54994.908000000003},{"$f":"I36","v":289411.84720000002},{"$f":"I37","v":0},{"$f":"B40","v":1.0304},{"$f":"B41","v":0.58840000000000003},{"$f":"B42","v":0.1958},{"$f":"B43","v":0.78420000000000001},{"$f":"B44","v":0.24679999999999999},{"$f":"B45","v":1.0309999999999999},{"$f":"B48","v":0.44199999999999995},{"$f":"B49","v":0.24619999999999997},{"$f":"B50","v":-5.9999999999993392E-4},{"$f":"B51","v":3.8100000000000002E-2},{"$f":"U1","v":8.2163783301024687}]
["Alojamento e desempenho","Índices técnicos",null,"Caracterização",null,null,"Programação dos lotes",null,null,null,null,null,null,null,1,{"$f":"IF($O3/$C$15=INT($O3/$C$15),-$B$15,0)*IF(MAX($C$14:$C$15)-$O3<$C$15,0,1)","v":0},{"$f":"IF($O3/$C$14=INT($O3/$C$14),-$B$14,0)*IF(MAX($C$14:$C$15)-$O3<$C$14,0,1)","v":0},{"$f":"IF($O3=MAX($C$14:$C$15),$B$16+$F$14*$B$14+$F$15*$B$15,0)","v":0},{"$f":"$E$40-$E$41","v":124151.13720000003},{"$f":"IF($O3>MAX($C$14:$C$15),0,SUM(P3:S3))","v":124151.13720000003}]
["Média de matrizes ativas (cabeças)",497,null,"Identificação da granja:","Exemplo 2",null,"Programação de partos","N. de dias","N. de lotes/ano",null,null,null,null,null,2,{"$f":"IF($O4/$C$15=INT($O4/$C$15),-$B$15,0)*IF(MAX($C$14:$C$15)-$O4<$C$15,0,1)","v":0},{"$f":"IF($O4/$C$14=INT($O4/$C$14),-$B$14,0)*IF(MAX($C$14:$C$15)-$O4<$C$14,0,1)","v":0},{"$f":"IF($O4=MAX($C$14:$C$15),$B$16+$F$14*$B$14+$F$15*$B$15,0)","v":0},{"$f":"$E$40-$E$41","v":124151.13720000003},{"$f":"IF($O4>MAX($C$14:$C$15),0,SUM(P4:S4))","v":124151.13720000003}]
["Vendidos/matriz/ano",24.56,null,null,null,null,"semanal",7,{"$f":"365/H5","v":52.142857142857146},null,null,null,null,null,3,0,0,0,124151.13720000003,124151.13720000003]
["Peso médio de venda (kg vivo/cabeça)",23.01,null,"Sistema de criação:","leitões descrechado",null,"2 semanas",{"$f":"$H$5*2","v":14},{"$f":"365/H6","v":26.071428571428573},null,null,null,null,null,4,0,0,0,124151.13720000003,124151.13720000003]
["Programação dos lotes","semanal",null,null,null,null,"3 semanas",{"$f":"$H$5*3","v":21},{"$f":"365/H7","v":17.38095238095238},null,null,null,null,null,5,0,0,0,124151.13720000003,124151.13720000003]
["Número de lotes por ano",{"$f":"VLOOKUP(B7,G5:I8,3,)","v":52.142857142857146},null,"Município e UF:","Concórdia, SC",null,"4 semanas",{"$f":"$H$5*4","v":28},{"$f":"365/H8","v":13.035714285714286},null,null,null,null,null,6,0,0,0,124151.13720000003,124151.13720000003]
["Conversão alimentar na creche",1.5,null,null,null,null,null,null,null,null,null,null,null,null,7,0,0,0,124151.13720000003,124151.13720000003]
["Consumo dos reprodutores (kg/matriz/ano)",1112,null,"Data entrega do lote:","2014-12-01",null,null,null,null,null,null,null,null,null,8,0,0,0,124151.13720000003,124151.13720000003]
["Mortalidade de matrizes (%)",7.2,null,null,null,null,null,null,null,null,null,null,null,null,9,0,0,0,124151.13720000003,124151.13720000003]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,0,0,0,124151.13720000003,124151.13720000003]
["Investimento realizado","Valor novo ou atualizado (R$)","Vida útil (anos)",null,"Juros sobre capital","Valor residual (%)","Depreciação (R$/ano)","Custo de capital (R$/ano)",null,null,null,null,null,null,11,0,0,0,124151.13720000003,124151.13720000003]
["Equipamentos",345880,12,null,7.9500000000000001E-2,0.1,{"$f":"IF(C14<=0,\"\",(B14*(1-F14))/C14)","v":25941},{"$f":"-PMT($E$14,C14,B14,,0)-G14","v":19836.722102438238},null,null,null,null,null,null,12,0,-345880,0,124151.13720000003,-221728.86279999997]
["Instalações",807053,25,null,null,0.1,{"$f":"IF(C15<=0,\"\",(B15*(1-F15))/C15)","v":29053.908000000003},{"$f":"-PMT($E$14,C15,B15,,0)-G15","v":46227.189228056122},null,null,null,null,null,null,13,0,0,0,124151.13720000003,124151.13720000003]
["Terreno ocupado pelas instalações",35000,null,null,null,1,{"$f":"IF(C15<=0,\"\",(B16*(1-F16))/C15)","v":0},{"$f":"-PMT($E$14,C15,B16,,0)-G16","v":3264.7650191275725},null,null,null,null,null,null,14,0,0,0,124151.13720000003,124151.13720000003]
["Total",{"$f":"SUM(B14:B16)","v":1187933},null,null,null,null,{"$f":"SUM(G14:G16)","v":54994.908000000003},{"$f":"SUM(H14:H16)","v":69328.676349621936},null,null,null,null,null,null,15,0,0,0,124151.13720000003,124151.13720000003]
[null,null,null,null,null,null,"Financiamento",null,null,null,null,null,null,null,16,0,0,0,124151.13720000003,124151.13720000003]
["Financiamento","Unidade","Valores",null,null,"Anual",1,null,null,null,null,null,null,null,17,0,0,0,124151.13720000003,124151.13720000003]
["Valor da prestação do financiamento","Anual",130000,null,null,"Trimestral",4,null,null,null,null,null,null,null,18,0,0,0,124151.13720000003,124151.13720000003]
[null,null,null,null,null,"Semestral",2,null,null,null,null,null,null,null,19,0,0,0,124151.13720000003,124151.13720000003]
["Itens de despesa","Unidade","Valores",null,null,null,{"$f":"+VLOOKUP(B20,F19:G21,2,FALSE)*C20","v":130000},"Itens de despesas","R$/ano",null,null,null,null,null,20,0,0,0,124151.13720000003,124151.13720000003]
["Mão de obra familiar","R$/mês",{"$f":"16540.21/12","v":1378.3508333333332},null,null,"Unidades",null,"Mão de obra familiar",{"$f":"+C23*VLOOKUP(B23,$F$24:$G$28,2,FALSE)","v":16540.21},"Mão de obra familiar",{"$f":"I23","v":16540.21},null,null,null,21,0,0,0,124151.13720000003,124151.13720000003]
["Mão de obra contratada e encargos sociais","R$/mês",7600,null,null,"R$/matriz/ano",{"$f":"+B4","v":497},"Mão de obra contratada",91200,"Mão de obra contratada",{"$f":"SUM(I24:I25)","v":91200},null,null,null,22,0,0,0,124151.13720000003,124151.13720000003]
["Diaristas e prestadores de serviços","R$/lote",0,null,null,"R$/cab",{"$f":"B4*B5","v":12206.32},"Diaristas e serviços",0,"Outros custos variáveis",{"$f":"+SUM(I26:I33)","v":57520.5},null,null,null,23,0,0,0,124151.13720000003,124151.13720000003]
["Energia e aquecimento","R$/mês",{"$f":"1543+250","v":1793},null,null,"R$/lote",{"$f":"+B8","v":52.142857142857146},"Energia e aquecimento",21516,"Depreciação",{"$f":"+I34","v":54994.908000000003},null,null,null,24,0,0,0,124151.13720000003,124151.13720000003]
["Tratamento, transporte e aplicação de dejetos","R$/ano",15880,null,null,"R$/mês",12,"Dejetos",15880,"Custo de capital",{"$f":"E44","v":69328.676349621936},null,null,null,25,0,0,150293.29999999999,124151.13720000003,274444.43720000004]
["Licença ambiental","R$/ano",62.5,null,null,"R$/ano",1,"Licença ambiental",62.5,null,null,null,null,null,26,0,0,0,124151.13720000003,0]
["Seguro","R$/ano",850,null,null,null,null,"Seguro",850,null,null,null,null,null,27,0,0,0,124151.13720000003,0]
["Manutenção","R$/ano",10000,null,null,null,null,"Manutenção",10000,null,null,null,null,null,28,0,0,0,124151.13720000003,0]
["Insumos para limpeza, desinfecção, vacinas e medicamentos","R$/ano",{"$f":"1519+400+950","v":2869},null,null,null,{"$f":"C23/12","v":114.86256944444443},"Desinfetantes e medicamentos",2869,null,null,null,null,null,29,0,0,0,124151.13720000003,0]
["Despesas administrativas","R$/mês",{"$f":"250+195","v":445},null,null,null,null,"Despesas administrativas",5340,null,null,null,null,null,30,0,0,0,124151.13720000003,0]
["Outros","R$/ano",{"$f":"253+50+235+125+340","v":1003},null,null,null,null,"Outros",1003,null,null,null,null,null,31,0,0,0,124151.13720000003,0]
[null,null,null,null,null,null,null,"Depreciação",{"$f":"G17","v":54994.908000000003},null,null,null,null,null,32,0,0,0,124151.13720000003,0]
["Itens de receita","Unidade","Valores",null,null,null,null,null,null,null,null,null,null,null,33,0,0,0,124151.13720000003,0]
["Receita com a venda dos leitões","R$/cab",23.71,null,null,null,null,"Receita com a venda dos leitões",{"$f":"+C36*VLOOKUP(B36,$F$24:$G$28,2,FALSE)","v":289411.84720000002},null,null,null,null,null,34,0,0,0,124151.13720000003,0]
["Receita com a venda de dejeto ou composto","R$/ano",0,null,null,null,null,"Receita com a venda de dejeto ou composto",{"$f":"+C37*VLOOKUP(B37,$F$24:$G$28,2,FALSE)","v":0},null,null,null,null,null,35,0,0,0,124151.13720000003,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,36,0,0,0,124151.13720000003,0]
["Receita bruta e custos","R$/kg vivo","R$/cabeça","R$/lote","R$/ano",null,null,null,null,null,null,null,null,null,37,0,0,0,124151.13720000003,0]
["A - Receita bruta",{"$f":"ROUND(C40/$B$6,4)","v":1.0304},{"$f":"ROUND(E40/($B$4*$B$5),4)","v":23.71},{"$f":"E40/$B$8","v":5550.364192876712},{"$f":"SUM(I36:I37)","v":289411.84720000002},null,null,null,null,null,null,null,null,null,38,0,0,0,124151.13720000003,0]
["B - Custos variáveis",{"$f":"ROUND(C41/$B$6,4)","v":0.58840000000000003},{"$f":"ROUND(E41/($B$4*$B$5),4)","v":13.5389},{"$f":"E41/$B$8","v":3169.3834794520544},{"$f":"SUM(I23:I33)","v":165260.71},null,null,null,null,null,null,null,null,null,39,0,0,0,124151.13720000003,0]
["C - Depreciação",{"$f":"ROUND(C42/$B$6,4)","v":0.1958},{"$f":"ROUND(E42/($B$4*$B$5),4)","v":4.5053999999999998},{"$f":"E42/$B$8","v":1054.6968657534246},{"$f":"I34","v":54994.908000000003},null,null,null,null,null,null,null,null,null,40,0,0,0,124151.13720000003,0]
["D - Custo operacional (B+C)",{"$f":"SUM(B41:B42)","v":0.78420000000000001},{"$f":"SUM(C41:C42)","v":18.0443},{"$f":"SUM(D41:D42)","v":4224.0803452054788},{"$f":"SUM(E41:E42)","v":220255.61799999999},null,null,null,null,null,null,null,null,null,41,0,0,0,124151.13720000003,0]
[{"$f":"\"E - Custo de capital ou retorno esperado de \"&E14*100&\"% ao ano\"","v":"E - Custo de capital ou retorno esperado de 7,95% ao ano"},{"$f":"ROUND(C44/$B$6,4)","v":0.24679999999999999},{"$f":"ROUND(E44/($B$4*$B$5),4)","v":5.6797000000000004},{"$f":"E44/$B$8","v":1329.5910532804205},{"$f":"IF(E14<=0,0,H17)","v":69328.676349621936},null,null,null,null,null,null,null,null,null,42,0,0,0,124151.13720000003,0]
["F - Custo total (B+C+E)",{"$f":"SUM(B43:B44)","v":1.0309999999999999},{"$f":"SUM(C43:C44)","v":23.724},{"$f":"SUM(D43:D44)","v":5553.6713984858998},{"$f":"SUM(E43:E44)","v":289584.29434962192},null,null,null,null,null,null,null,null,null,43,0,0,0,124151.13720000003,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,44,0,0,0,124151.13720000003,0]
["Resultados","R$/kg vivo","R$/cabeça","R$/lote","R$/ano",null,null,null,null,null,null,null,null,null,45,0,0,0,124151.13720000003,0]
["G - Margem bruta:  (Receita bruta - Custo variável)",{"$f":"+B40-B41","v":0.44199999999999995},{"$f":"+C40-C41","v":10.171100000000001},{"$f":"+D40-D41","v":2380.9807134246576},{"$f":"E40-E41","v":124151.13720000003},null,null,null,null,null,null,null,null,null,46,0,0,0,124151.13720000003,0]
["H - Margem líquida:  (Receita bruta - Custo operacional)",{"$f":"+B40-B43","v":0.24619999999999997},{"$f":"+C40-C43","v":5.6657000000000011},1326.2838476712332,69156.229200000031,null,null,null,null,null,null,null,null,null,47,0,0,0,124151.13720000003,0]
["I - Lucro líquido: (Receita bruta - Custo total)",{"$f":"+B40-B45","v":-5.9999999999993392E-4},{"$f":"+C40-C45","v":-1.3999999999999346E-2},{"$f":"+D40-D45","v":-3.3072056091878039},{"$f":"E40-E45","v":-172.44714962190483},null,null,null,null,null,null,null,null,null,48,0,0,0,124151.13720000003,0]
["J - Geração de caixa (Entradas de caixa - Saídas de Caixa)",{"$f":"ROUND(C51/$B$6,4)","v":3.8100000000000002E-2},{"$f":"ROUND(E51/($B$4*$B$5),4)","v":0.87590000000000001},{"$f":"E51/$B$8","v":205.03953534246608},{"$f":"E40-(E41-I23+G22)","v":10691.347200000018},null,null,null,null,null,null,null,null,null,49,0,0,0,124151.13720000003,0]
["",null,null,null,null,null,"Matriz da Análise financeira",null,null,null,null,null,null,null,50,0,0,0,124151.13720000003,0]
["Composição do custo total",null,"Análise do resultado",null,null,null,{"$f":"IF(AND(E51<0,E40<E43),\"Pior resultado possível! A receita bruta não cobre o custo operacional e a geração de caixa é negativa.\",\"\")","v":""},{"$f":"IF(AND(E51>0,E40<E43),\"Resultado ruim, mas honrando os compromissos financeiros. A receita bruta não cobre o custo operacional, mas a geração de caixa é positiva.\",\"\")","v":""},null,null,null,null,null,null,51,0,0,0,124151.13720000003,0]
["",null,null,null,null,null,null,null,null,null,null,null,null,null,52,0,0,0,124151.13720000003,0]
[null,null,{"$f":"G53&H53&G57&H57&G64&H64","v":"Resultado abaixo do esperado, mas honrando os compromissos financeiros. A receita bruta cobre o custo operacional, mas não atende a expectativa de retorno sobre o investimento de 7,95% ao ano. Entretanto, a geração de caixa é positiva."},null,null,null,null,null,null,null,null,null,null,null,53,0,0,0,124151.13720000003,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,54,0,0,0,124151.13720000003,0]
[null,null,null,null,null,null,{"$f":"IF(AND(E51<0,E40>=E43,E40<E45),\"Resultado abaixo do esperado e com problemas para honrar os compromissos financeiros. A receita bruta cobre o custo operacional, mas não atende a expectativa de retorno sobre o investimento de \"&$E$14*100&\"% ao ano. Além disso, a geração de caixa é negativa.\",\"\")","v":""},{"$f":"IF(AND(E51>=0,E40>=E43,E40<E45),\"Resultado abaixo do esperado, mas honrando os compromissos financeiros. A receita bruta cobre o custo operacional, mas não atende a expectativa de retorno sobre o investimento de \"&$E$14*100&\"% ao ano. Entretanto, a geração de caixa é positiva.\",\"\")","v":"Resultado abaixo do esperado, mas honrando os compromissos financeiros. A receita bruta cobre o custo operacional, mas não atende a expectativa de retorno sobre o investimento de 7,95% ao ano. Entretanto, a geração de caixa é positiva."},null,null,null,null,null,null,55,0,0,0,124151.13720000003,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,56,0,0,0,124151.13720000003,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,57,0,0,0,124151.13720000003,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,58,0,0,0,124151.13720000003,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,59,0,0,0,124151.13720000003,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,60,0,0,0,124151.13720000003,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,61,0,0,0,124151.13720000003,0]
[null,null,null,null,null,null,{"$f":"IF(AND(E51<0,E40>=E45),\"Resultado acima do esperado mas com problemas para honrar os compromissos financeiros. A receita bruta atende a expectativa de retorno sobre o investimento de  \"&$E$14*100&\"% ao ano. Entretanto, a geração de caixa é negativa.\",\"\")","v":""},{"$f":"IF(AND(E51>=0,E40>=E45),\"Melhor resultado possível! A receita bruta atende a expectativa de retorno sobre o investimento de \"&$E$14*100&\"% ao ano e a geração de caixa é positiva.\",\"\")","v":""},null,null,null,null,null,null,62,0,0,0,124151.13720000003,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,63,0,0,0,124151.13720000003,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,64,0,0,0,124151.13720000003,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,65,0,0,0,124151.13720000003,0]
[null,null,{"$f":"IF(T3<0,\"\",\"A Taxa Interna de Retorno (TIR) do investimento foi estimada em \"&TRUNC(U1,1)&\"% ao ano.\")","v":"A Taxa Interna de Retorno (TIR) do investimento foi estimada em 8,2% ao ano."},null,null,null,null,null,null,null,null,null,null,null,66,{"$f":"IF($O68/$C$15=INT($O68/$C$15),-$B$15,0)*IF(MAX($C$14:$C$15)-$O68<$C$15,0,1)","v":0},{"$f":"IF($O68/$C$14=INT($O68/$C$14),-$B$14,0)*IF(MAX($C$14:$C$15)-$O68<$C$14,0,1)","v":0},{"$f":"IF($O68=MAX($C$14:$C$15),$B$16+$F$14*$B$14+$F$15*$B$15,0)","v":0},{"$f":"$E$40-$E$41","v":124151.13720000003},{"$f":"IF($O68>MAX($C$14:$C$15),0,SUM(P68:S68))","v":0}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,67,0,0,0,124151.13720000003,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,68,0,0,0,124151.13720000003,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,69,0,0,0,124151.13720000003,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,70,0,0,0,124151.13720000003,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,71,0,0,0,124151.13720000003,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,72,0,0,0,124151.13720000003,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,73,0,0,0,124151.13720000003,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,74,0,0,0,124151.13720000003,0]
["Mão de obra familiar",{"$f":"+K23","v":16540.21},null,null,null,null,null,null,null,null,null,null,null,null,75,0,0,0,124151.13720000003,0]
["Mão de obra contratada",{"$f":"+K24","v":91200},null,null,null,null,null,null,null,null,null,null,null,null,76,0,0,0,124151.13720000003,0]
["Outros custos variáveis",{"$f":"+K25","v":57520.5},null,null,null,null,null,null,null,null,null,null,null,null,77,0,0,0,124151.13720000003,0]
["Depreciação",{"$f":"+K26","v":54994.908000000003},null,null,null,null,null,null,null,null,null,null,null,null,78,0,0,0,124151.13720000003,0]
["Custo de capital",{"$f":"+K27","v":69328.676349621936},null,null,null,null,null,null,null,null,null,null,null,null,79,0,0,0,124151.13720000003,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,80,0,0,0,124151.13720000003,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,81,0,0,0,124151.13720000003,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,82,0,0,0,124151.13720000003,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,83,0,0,0,124151.13720000003,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,84,0,0,0,124151.13720000003,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,85,0,0,0,124151.13720000003,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,86,0,0,0,124151.13720000003,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,87,0,0,0,124151.13720000003,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,88,0,0,0,124151.13720000003,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,89,0,0,0,124151.13720000003,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,90,0,0,0,124151.13720000003,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,91,0,0,0,124151.13720000003,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,92,0,0,0,124151.13720000003,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,93,0,0,0,124151.13720000003,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,94,0,0,0,124151.13720000003,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,95,0,0,0,124151.13720000003,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,96,0,0,0,124151.13720000003,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,97,0,0,0,124151.13720000003,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,98,0,0,0,124151.13720000003,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,99,0,0,0,124151.13720000003,0]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x","x","x","x","x"]

{"sheet":"Crechário","index":3,"n_rows":102,"n_cols":80,"rows_kept":102,"cut":false,"hidden":false,"merged":[[51,7,54,7],[55,7,61,7],[62,7,67,7],[50,6,50,7],[51,6,54,6],[55,6,61,6],[62,6,67,6],[66,2,72,4],[0,0,0,2],[2,3,2,4],[3,3,4,3],[3,4,4,4],[51,0,51,1],[51,2,51,4],[53,2,65,4],[8,3,9,3],[8,4,9,4],[6,4,7,4],[6,3,7,3]]}
["CÁLCULO SIMPLIFICADO DO CUSTO DE PRODUÇÃO DE LEITÕES EM CRECHE COM CONTRATO DE PARCEIRA",null,null,null,null,null,null,null,null,null,"Ano","Instalações","Equipametos","Terreno e valor residual","Margem bruta (MB)","Entradas Líquidas de Caixa (",{"$f":"IRR(P2:P101,)*100","v":8.3450551442185059},null,null,null,null,null,null,null,null,null,"CHAVE","VERIFICADOR","A1","A2","A3","A4","A5","A6","A7","A8","A9","A10","A11","A12","A13","A14","A15","A16","A17","A18","A19","B1","B2","B3","B4","B5","B6","B7","C1","C2","C3","C4","C5","C6","C7","C8","C9","C10","C11","C12","C13","C14","C15","D1","D2","D3","D4","D5","D6","D7","D8","D9","D10","D11"]
[null,null,null,null,null,null,null,null,null,null,0,{"$f":"-$B$14","v":-297079},{"$f":"-$B$13","v":-74270},{"$f":"-$B$15","v":-1500},0,{"$f":"IF($K2>MAX($C$13:$C$14),0,SUM(L2:O2))","v":-372849},null,null,null,null,null,null,null,null,null,null,{"$f":"AC2&AD2&AF2&AG2","v":"exemplo 3crechárioPoço das Antas, RS41883"},null,{"$f":"E4","v":"exemplo 3"},{"$f":"E6","v":"crechário"},null,{"$f":"E7","v":"Poço das Antas, RS"},{"$f":"E9","v":41883},null,{"$f":"B4","v":1522},null,{"$f":"B6","v":23},null,{"$f":"B7","v":36.5},{"$f":"B8","v":14},null,null,{"$f":"B10","v":7.2276999999999996},{"$f":"B9","v":1.3650000000000002},null,null,{"$f":"B5","v":0.96},{"$f":"B13","v":74270},{"$f":"B14","v":297079},{"$f":"B15","v":1500},{"$f":"C13","v":12},{"$f":"C14","v":25},{"$f":"E13","v":0.02},{"$f":"G20","v":15000},{"$f":"H22","v":31753.65},{"$f":"H23","v":0},{"$f":"H24","v":0},{"$f":"H25","v":1340},null,{"$f":"H26","v":361.38499999999999},{"$f":"H27","v":12.5},{"$f":"H28","v":200},{"$f":"H29","v":1200},{"$f":"H30","v":817.55},{"$f":"H31","v":240},{"$f":"H32","v":1705.03},{"$f":"H33","v":16265.094000000001},{"$f":"H35","v":75828.880047129598},{"$f":"H36","v":0},{"$f":"B39","v":0.30259999999999998},{"$f":"B40","v":0.1502},{"$f":"B41","v":6.4899999999999999E-2},{"$f":"B42","v":0.21510000000000001},{"$f":"B43","v":2.41E-2},{"$f":"B44","v":0.23920000000000002},{"$f":"B47","v":0.15239999999999998},{"$f":"B48","v":8.7499999999999967E-2},{"$f":"B49","v":6.3399999999999956E-2},{"$f":"B50","v":0.22620000000000001},{"$f":"Q1","v":8.3450551442185059}]
["Alojamento e desempenho","Índices técnicos",null,"Caracterização",null,null,null,null,null,null,1,{"$f":"IF($K3/$C$14=INT($K3/$C$14),-$B$14,0)*IF(MAX($C$13:$C$14)-$K3<$C$14,0,1)","v":0},{"$f":"IF($K3/$C$13=INT($K3/$C$13),-$B$13,0)*IF(MAX($C$13:$C$14)-$K3<$C$13,0,1)","v":0},{"$f":"IF($K3=MAX($C$13:$C$14),$B$15+$F$12*$B$13+$F$13*$B$14,0)","v":0},{"$f":"$E$39-$E$40","v":38198.765047129593},38198.765047129593]
["Alojamento inicial (cabeças/lote)",1522,null,"Identificação da granja:","exemplo 3",null,null,null,null,null,2,0,0,0,{"$f":"$E$39-$E$40","v":38198.765047129593},{"$f":"IF($K4>MAX($C$13:$C$14),0,SUM(L4:O4))","v":38198.765047129593}]
["Mortalidade (%)",0.96,null,null,null,null,null,null,null,null,3,0,0,0,38198.765047129593,38198.765047129593]
["Peso médio de venda (kg vivo/cabeça)",23,null,"Sistema de criação:","crechário",null,null,null,null,null,4,0,0,0,38198.765047129593,38198.765047129593]
["Duração do lote (dias)",36.5,null,"Município e UF:","Poço das Antas, RS",null,null,null,null,null,5,0,0,0,38198.765047129593,38198.765047129593]
["Vazio sanitário (dias/lote)",14,null,null,null,null,null,null,null,null,6,0,0,0,38198.765047129593,38198.765047129593]
["Conversão alimentar",1.3650000000000002,null,"Data entrega do lote:","2014-09-01",null,null,null,null,null,7,0,0,0,38198.765047129593,38198.765047129593]
["Número de lotes por ano",{"$f":"ROUND((365/(B7+B8)),4)","v":7.2276999999999996},null,null,null,null,null,null,null,null,8,0,0,0,38198.765047129593,38198.765047129593]
[null,null,null,null,null,"Valor residual (%)","Depreciação (R$/ano)","Custo de capital (R$/ano)",null,null,9,0,0,0,38198.765047129593,38198.765047129593]
["Investimento realizado","Valor novo ou atualizado (R$)","Vida útil (anos)",null,"Juros sobre capital",0.1,{"$f":"IF(C13<=0,\"\",(B13*(1-F12))/C13)","v":5570.25},{"$f":"-PMT($E$13,C13,B13,,0)-G12","v":1452.691241186606},null,null,10,0,0,0,38198.765047129593,38198.765047129593]
["Equipamentos",74270,12,null,0.02,0.1,{"$f":"IF(C14<=0,\"\",(B14*(1-F13))/C14)","v":10694.844000000001},{"$f":"-PMT($E$13,C14,B14,,0)-G13","v":4521.6726246012058},null,null,11,0,0,0,38198.765047129593,38198.765047129593]
["Instalações",297079,25,null,null,1,{"$f":"IF(C14<=0,\"\",(B15*(1-F14))/C14)","v":0},{"$f":"-PMT($E$13,C14,B15,,0)-G14","v":76.830657626092076},null,null,12,0,-74270,0,38198.765047129593,-36071.234952870407]
["Terreno ocupado pelas instalações",1500,null,null,null,null,{"$f":"SUM(G12:G14)","v":16265.094000000001},{"$f":"SUM(H12:H14)","v":6051.1945234139039},null,null,13,0,0,0,38198.765047129593,38198.765047129593]
["Total",{"$f":"SUM(B13:B15)","v":372849},null,null,null,null,"Financiamento","Unidades",null,null,14,0,0,0,38198.765047129593,38198.765047129593]
[null,null,null,null,null,"Anual",1,"R$/cab",{"$f":"B10*B4*(1-B5/100)","v":10894.95402976},null,15,0,0,0,38198.765047129593,38198.765047129593]
["Financiamento","Unidade","Valores",null,null,"Trimestral",4,"R$/lote",{"$f":"+B10","v":7.2276999999999996},null,16,0,0,0,38198.765047129593,38198.765047129593]
["Valor da prestação do financiamento","Anual",15000,null,null,"Semestral",2,"R$/mês",12,null,17,0,0,0,38198.765047129593,38198.765047129593]
[null,null,null,null,null,null,{"$f":"+VLOOKUP(B19,F17:G19,2,FALSE)*C19","v":15000},"R$/ano",1,null,18,0,0,0,38198.765047129593,38198.765047129593]
["Itens de despesas","Unidade","Valores",null,null,null,"Itens de despesas","R$/ano",null,null,19,0,0,0,38198.765047129593,38198.765047129593]
["Mão de obra familiar","R$/ano",31753.65,null,null,null,"Mão de obra familiar",{"$f":"+C22*VLOOKUP(B22,$H$17:$I$20,2,FALSE)","v":31753.65},"Mão de obra familiar",{"$f":"H22","v":31753.65},20,0,0,0,38198.765047129593,38198.765047129593]
["Mão de obra contratada e encargos sociais","R$/mês",0,null,null,null,"Mão de obra contratada",{"$f":"+C23*VLOOKUP(B23,$H$17:$I$20,2,FALSE)","v":0},"Mão de obra contratada",{"$f":"SUM(H23:H24)","v":0},21,0,0,0,38198.765047129593,38198.765047129593]
["Diaristas e prestadores de serviços","R$/lote",0,null,null,null,"Diaristas e serviços",0,"Outros custos variáveis",{"$f":"+SUM(H25:H32)","v":5876.4650000000001},22,0,0,0,38198.765047129593,38198.765047129593]
["Energia e aquecimento","R$/ano",1340,null,null,null,"Energia e aquecimento",1340,"Depreciação",{"$f":"+H33","v":16265.094000000001},23,0,0,0,38198.765047129593,38198.765047129593]
["Tratamento, transporte e aplicação de dejetos","R$/lote",50,null,null,null,"Dejetos",361.38499999999999,"Custo de capital",{"$f":"E43","v":6051.1945234139039},24,0,0,0,38198.765047129593,38198.765047129593]
["Licença ambiental","R$/ano",12.5,null,null,null,"Licença ambiental",12.5,null,null,25,0,0,38634.9,38198.765047129593,76833.665047129587]
["Seguro","R$/ano",200,null,null,null,"Seguro",200,null,null,26,0,0,0,38198.765047129593,0]
["Manutenção","R$/mês",100,null,null,null,"Manutenção",1200,null,null,27,0,0,0,38198.765047129593,0]
["Insumos para limpeza, desinfecção, vacinas e medicamentos","R$/ano",817.55,null,null,null,"Desinfetantes e medicamentos",817.55,null,null,28,0,0,0,38198.765047129593,0]
["Despesas administrativas","R$/ano",240,null,null,null,"Despesas administrativas",240,null,null,29,0,0,0,38198.765047129593,0]
["Outros","R$/ano",1705.03,null,null,null,"Outros",1705.03,null,null,30,0,0,0,38198.765047129593,0]
[null,null,null,null,null,null,"Depreciação",{"$f":"G15","v":16265.094000000001},null,null,31,0,0,0,38198.765047129593,0]
["Itens de receita","Unidade","Valores",null,null,null,null,null,null,null,32,0,0,0,38198.765047129593,0]
["Receita com a venda dos leitões","R$/cab",6.96,null,null,null,"Receita com a venda dos leitões ou suínos terminados",{"$f":"+C35*VLOOKUP(B35,$H$17:$I$20,2,FALSE)","v":75828.880047129598},null,null,33,0,0,0,38198.765047129593,0]
["Receita com a venda de dejeto ou composto","R$/ano",0,null,null,null,"Receita com a venda de dejeto ou composto",{"$f":"+C36*VLOOKUP(B36,$H$17:$I$20,2,FALSE)","v":0},null,null,34,0,0,0,38198.765047129593,0]
[null,null,null,null,null,null,null,null,null,null,35,0,0,0,38198.765047129593,0]
["Receita bruta e custos","R$/kg vivo","R$/cabeça","R$/lote","R$/ano",null,null,null,null,null,36,0,0,0,38198.765047129593,0]
["A - Receita bruta",{"$f":"ROUND(C39/$B$6,4)","v":0.30259999999999998},{"$f":"ROUND(D39/($B$4*(1-$B$5/100)),4)","v":6.96},{"$f":"E39/$B$10","v":10491.426048000001},{"$f":"SUM(H35:H36)","v":75828.880047129598},null,null,null,null,null,37,0,0,0,38198.765047129593,0]
["B - Custos variáveis",{"$f":"ROUND(C40/$B$6,4)","v":0.1502},{"$f":"ROUND(D40/($B$4*(1-$B$5/100)),4)","v":3.4539},{"$f":"E40/$B$10","v":5206.3747803588976},{"$f":"SUM(H22:H32)","v":37630.115000000005},null,null,null,null,null,38,0,0,0,38198.765047129593,0]
["C - Depreciação",{"$f":"ROUND(C41/$B$6,4)","v":6.4899999999999999E-2},{"$f":"ROUND(D41/($B$4*(1-$B$5/100)),4)","v":1.4928999999999999},{"$f":"E41/$B$10","v":2250.3831094262355},{"$f":"H33","v":16265.094000000001},null,null,null,null,null,39,0,0,0,38198.765047129593,0]
["D - Custo operacional (B+C)",{"$f":"SUM(B40:B41)","v":0.21510000000000001},{"$f":"ROUND(D42/($B$4*(1-$B$5/100)),4)","v":4.9467999999999996},{"$f":"E42/$B$10","v":7456.7578897851326},{"$f":"SUM(E40:E41)","v":53895.209000000003},null,null,null,null,null,40,0,0,0,38198.765047129593,0]
[{"$f":"\"E - Custo de capital ou retorno esperado de \"&E13*100&\"% ao ano\"","v":"E - Custo de capital ou retorno esperado de 2% ao ano"},{"$f":"ROUND(C43/$B$6,4)","v":2.41E-2},0.5554,837.22270202331367,{"$f":"IF(E13<=0,0,H15)","v":6051.1945234139039},null,null,null,null,null,41,0,0,0,38198.765047129593,0]
["F - Custo total (B+C+E)",{"$f":"SUM(B42:B43)","v":0.23920000000000002},5.5022000000000002,8293.9805918084476,{"$f":"SUM(E42:E43)","v":59946.403523413908},null,null,null,null,null,42,0,0,0,38198.765047129593,0]
[null,null,null,null,null,null,null,null,null,null,43,0,0,0,38198.765047129593,0]
["Resultados","R$/kg vivo","R$/cabeça","R$/lote","R$/ano",null,null,null,null,null,44,0,0,0,38198.765047129593,0]
["G - Margem bruta:  (Receita bruta - Custo variável)",{"$f":"+B39-B40","v":0.15239999999999998},{"$f":"+C39-C40","v":3.5061},{"$f":"+D39-D40","v":5285.0512676411035},{"$f":"E39-E40","v":38198.765047129593},null,null,null,null,null,45,0,0,0,38198.765047129593,0]
["H - Margem líquida:  (Receita bruta - Custo operacional)",{"$f":"+B39-B42","v":8.7499999999999967E-2},{"$f":"+C39-C42","v":2.0132000000000003},3034.6681582148685,21933.671047129596,null,null,null,null,null,46,0,0,0,38198.765047129593,0]
["I - Lucro líquido: (Receita bruta - Custo total)",{"$f":"+B39-B44","v":6.3399999999999956E-2},{"$f":"+C39-C44","v":1.4577999999999998},{"$f":"+D39-D44","v":2197.4454561915536},{"$f":"E39-E44","v":15882.47652371569},null,null,null,null,null,47,0,0,0,38198.765047129593,0]
["J - Geração de caixa (Entradas de caixa - Saídas de Caixa)",{"$f":"ROUND(C50/$B$6,4)","v":0.22620000000000001},{"$f":"ROUND(D50/($B$4*$B$5),4)","v":5.2035999999999998},{"$f":"E50/$B$10","v":7603.0293242842945},{"$f":"E39-(E40-H22+G20)","v":54952.415047129594},null,null,null,null,null,48,0,0,0,38198.765047129593,0]
[null,null,null,null,null,null,"Matriz da Análise financeira",null,null,null,49,0,0,0,38198.765047129593,0]
["Composição do custo total",null,"Análise do resultado",null,null,null,{"$f":"IF(AND(E50<0,E39<E42),\"Pior resultado possível! A receita bruta não cobre o custo operacional e a geração de caixa é negativa.\",\"\")","v":""},{"$f":"IF(AND(E50>0,E39<E42),\"Resultado ruim, mas honrando os compromissos financeiros. A receita bruta não cobre o custo operacional, mas a geração de caixa é positiva.\",\"\")","v":""},null,null,50,0,0,0,38198.765047129593,0]
[null,null,null,null,null,null,null,null,null,null,51,0,0,0,38198.765047129593,0]
[null,null,{"$f":"G52&H52&G56&H56&G63&H63","v":"Melhor resultado possível! A receita bruta atende a expectativa de retorno sobre o investimento de 2% ao ano e a geração de caixa é positiva."},null,null,null,null,null,null,null,52,0,0,0,38198.765047129593,0]
[null,null,null,null,null,null,null,null,null,null,53,0,0,0,38198.765047129593,0]
[null,null,null,null,null,null,{"$f":"IF(AND(E50<0,E39>=E42,E39<E44),\"Resultado abaixo do esperado e com problemas para honrar os compromissos financeiros. A receita bruta cobre o custo operacional, mas não atende a expectativa de retorno sobre o investimento de \"&$E$13*100&\"% ao ano. Além disso, a geração de caixa é negativa.\",\"\")","v":""},{"$f":"IF(AND(E50>=0,E39>=E42,E39<E44),\"Resultado abaixo do esperado, mas honrando os compromissos financeiros. A receita bruta cobre o custo operacional, mas não atende a expectativa de retorno sobre o investimento de \"&$E$13*100&\"% ao ano. Entretanto, a geração de caixa é positiva.\",\"\")","v":""},null,null,54,0,0,0,38198.765047129593,0]
[null,null,null,null,null,null,null,null,null,null,55,0,0,0,38198.765047129593,0]
[null,null,null,null,null,null,null,null,null,null,56,0,0,0,38198.765047129593,0]
[null,null,null,null,null,null,null,null,null,null,57,0,0,0,38198.765047129593,0]
[null,null,null,null,null,null,null,null,null,null,58,0,0,0,38198.765047129593,0]
[null,null,null,null,null,null,null,null,null,null,59,0,0,0,38198.765047129593,0]
[null,null,null,null,null,null,null,null,null,null,60,0,0,0,38198.765047129593,0]
[null,null,null,null,null,null,{"$f":"IF(AND(E50<0,E39>=E44),\"Resultado acima do esperado mas com problemas para honrar os compromissos financeiros. A receita bruta atende a expectativa de retorno sobre o investimento de  \"&$E$13*100&\"% ao ano. Entretanto, a geração de caixa é negativa.\",\"\")","v":""},{"$f":"IF(AND(E50>=0,E39>=E44),\"Melhor resultado possível! A receita bruta atende a expectativa de retorno sobre o investimento de \"&$E$13*100&\"% ao ano e a geração de caixa é positiva.\",\"\")","v":"Melhor resultado possível! A receita bruta atende a expectativa de retorno sobre o investimento de 2% ao ano e a geração de caixa é positiva."},null,null,61,0,0,0,38198.765047129593,0]
[null,null,null,null,null,null,null,null,null,null,62,0,0,0,38198.765047129593,0]
[null,null,null,null,null,null,null,null,null,null,63,0,0,0,38198.765047129593,0]
[null,null,null,null,null,null,null,null,null,null,64,0,0,0,38198.765047129593,0]
[null,null,{"$f":"IF(P3<0,\"\",\"A Taxa Interna de Retorno (TIR) do investimento foi estimada em \"&TRUNC(Q1,1)&\"% ao ano.\")","v":"A Taxa Interna de Retorno (TIR) do investimento foi estimada em 8,3% ao ano."},null,null,null,null,null,null,null,65,{"$f":"IF($K67/$C$14=INT($K67/$C$14),-$B$14,0)*IF(MAX($C$13:$C$14)-$K67<$C$14,0,1)","v":0},{"$f":"IF($K67/$C$13=INT($K67/$C$13),-$B$13,0)*IF(MAX($C$13:$C$14)-$K67<$C$13,0,1)","v":0},{"$f":"IF($K67=MAX($C$13:$C$14),$B$15+$F$12*$B$13+$F$13*$B$14,0)","v":0},38198.765047129593,0]
[null,null,null,null,null,null,null,null,null,null,66,0,0,0,{"$f":"$E$39-$E$40","v":38198.765047129593},{"$f":"IF($K68>MAX($C$13:$C$14),0,SUM(L68:O68))","v":0}]
[null,null,null,null,null,null,null,null,null,null,67,0,0,0,38198.765047129593,0]
[null,null,null,null,null,null,null,null,null,null,68,0,0,0,38198.765047129593,0]
[null,null,null,null,null,null,null,null,null,null,69,0,0,0,38198.765047129593,0]
[null,null,null,null,null,null,null,null,null,null,70,0,0,0,38198.765047129593,0]
[null,null,null,null,null,null,null,null,null,null,71,0,0,0,38198.765047129593,0]
[null,null,null,null,null,null,null,null,null,null,72,0,0,0,38198.765047129593,0]
[null,null,null,null,null,null,null,null,null,null,73,0,0,0,38198.765047129593,0]
[null,null,null,null,null,null,null,null,null,null,74,0,0,0,38198.765047129593,0]
["Mão de obra familiar",{"$f":"+J22","v":31753.65},null,null,null,null,null,null,null,null,75,0,0,0,38198.765047129593,0]
["Mão de obra contratada",{"$f":"+J23","v":0},null,null,null,null,null,null,null,null,76,0,0,0,38198.765047129593,0]
["Outros custos variáveis",{"$f":"+J24","v":5876.4650000000001},null,null,null,null,null,null,null,null,77,0,0,0,38198.765047129593,0]
["Custo de capital",{"$f":"+J26","v":6051.1945234139039},null,null,null,null,null,null,null,null,78,0,0,0,38198.765047129593,0]
["Depreciação",{"$f":"+J25","v":16265.094000000001},null,null,null,null,null,null,null,null,79,0,0,0,38198.765047129593,0]
[null,null,null,null,null,null,null,null,null,null,80,0,0,0,38198.765047129593,0]
[null,null,null,null,null,null,null,null,null,null,81,0,0,0,38198.765047129593,0]
[null,null,null,null,null,null,null,null,null,null,82,0,0,0,38198.765047129593,0]
[null,null,null,null,null,null,null,null,null,null,83,0,0,0,38198.765047129593,0]
[null,null,null,null,null,null,null,null,null,null,84,0,0,0,38198.765047129593,0]
[null,null,null,null,null,null,null,null,null,null,85,0,0,0,38198.765047129593,0]
[null,null,null,null,null,null,null,null,null,null,86,0,0,0,38198.765047129593,0]
[null,null,null,null,null,null,null,null,null,null,87,0,0,0,38198.765047129593,0]
[null,null,null,null,null,null,null,null,null,null,88,0,0,0,38198.765047129593,0]
[null,null,null,null,null,null,null,null,null,null,89,0,0,0,38198.765047129593,0]
[null,null,null,null,null,null,null,null,null,null,90,0,0,0,38198.765047129593,0]
[null,null,null,null,null,null,null,null,null,null,91,0,0,0,38198.765047129593,0]
[null,null,null,null,null,null,null,null,null,null,92,0,0,0,38198.765047129593,0]
[null,null,null,null,null,null,null,null,null,null,93,0,0,0,38198.765047129593,0]
[null,null,null,null,null,null,null,null,null,null,94,0,0,0,38198.765047129593,0]
[null,null,null,null,null,null,null,null,null,null,95,0,0,0,38198.765047129593,0]
[null,null,null,null,null,null,null,null,null,null,96,0,0,0,38198.765047129593,0]
[null,null,null,null,null,null,null,null,null,null,97,0,0,0,38198.765047129593,0]
[null,null,null,null,null,null,null,null,null,null,98,0,0,0,38198.765047129593,0]
[null,null,null,null,null,null,null,null,null,null,99,0,0,0,38198.765047129593,0]
[null,null,null,null,null,null,null,null,null,null,null,-297079,-74270,0,38198.765047129593,-333150.23495287041]

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["CÁLCULO SIMPLIFICADO DO CUSTO DE PRODUÇÃO DE SUÍNOS EM TERMINAÇÃO COM CONTRATO DE PARCERIA",null,null,null,null,null,null,null,null,null,"Ano","Instalações","Equipametos","Terreno e valor residual","Margem bruta (MB)","Entradas Líquidas de Caixa (",{"$f":"IRR(P2:P101,)*100","v":9.1509570719872748},null,null,null,null,null,null,null,null,null,"CHAVE","VERIFICADOR","A1","A2","A3","A4","A5","A6","A7","A8","A9","A10","A11","A12","A13","A14","A15","A16","A17","A18","A19","B1","B2","B3","B4","B5","B6","B7","C1","C2","C3","C4","C5","C6","C7","C8","C9","C10","C11","C12","C13","C14","C15","D1","D2","D3","D4","D5","D6","D7","D8","D9","D10","D11"]
[null,null,null,null,null,null,null,null,null,null,0,{"$f":"-$B$15","v":-170000},{"$f":"-$B$14","v":-60000},{"$f":"-$B$16","v":-4200},0,{"$f":"IF($K2>MAX($C$14:$C$15),0,SUM(L2:O2))","v":-234200},null,null,null,null,null,null,null,null,null,null,{"$f":"AC2&AD2&AF2&AG2","v":"Exemplo 4terminaçãoNovo Barreiro, RS42917"},null,{"$f":"E4","v":"Exemplo 4"},{"$f":"E6","v":"terminação"},null,{"$f":"E8","v":"Novo Barreiro, RS"},{"$f":"E10","v":42917},null,{"$f":"B4","v":570},null,{"$f":"B6","v":125},null,{"$f":"B7","v":118},{"$f":"B8","v":7},null,null,{"$f":"B10","v":2.92},{"$f":"B9","v":2.08},null,null,{"$f":"B5","v":1},{"$f":"B14","v":60000},{"$f":"B15","v":170000},{"$f":"B16","v":4200},{"$f":"C14","v":12},{"$f":"C15","v":25},{"$f":"E14","v":5.5E-2},{"$f":"G21","v":0},{"$f":"H23","v":12000},{"$f":"H24","v":0},{"$f":"H25","v":0},{"$f":"H26","v":2400},null,{"$f":"H27","v":100},{"$f":"H28","v":400},{"$f":"H29","v":1800},{"$f":"H30","v":1460},{"$f":"H31","v":146},{"$f":"H32","v":0},{"$f":"H33","v":200},{"$f":"H34","v":10620},{"$f":"H36","v":44489.411999999997},{"$f":"H37","v":0},{"$f":"B40","v":0.216},{"$f":"B41","v":8.9800000000000005E-2},{"$f":"B42","v":5.16E-2},{"$f":"B43","v":0.1414},{"$f":"B44","v":4.53E-2},{"$f":"B45","v":0.1867},{"$f":"B48","v":0.12619999999999998},{"$f":"B49","v":7.46E-2},{"$f":"B50","v":2.9299999999999993E-2},{"$f":"B51","v":0.18440000000000001},{"$f":"Q1","v":9.1509570719872748}]
["Alojamento e desempenho","Índices técnicos",null,"Caracterização",null,null,null,null,null,null,1,{"$f":"IF($K3/$C$15=INT($K3/$C$15),-$B$15,0)*IF(MAX($C$14:$C$15)-$K3<$C$15,0,1)","v":0},{"$f":"IF($K3/$C$14=INT($K3/$C$14),-$B$14,0)*IF(MAX($C$14:$C$15)-$K3<$C$14,0,1)","v":0},{"$f":"IF($K3=MAX($C$14:$C$15),$B$16+$F$13*$B$14+$F$14*$B$15,0)","v":0},{"$f":"$E$40-$E$41","v":25983.411999999997},{"$f":"IF($K3>MAX($C$14:$C$15),0,SUM(L3:O3))","v":25983.411999999997}]
["Alojamento inicial (cabeças/lote)",570,null,"Identificação da granja:","Exemplo 4",null,null,null,null,null,2,{"$f":"IF($K4/$C$15=INT($K4/$C$15),-$B$15,0)*IF(MAX($C$14:$C$15)-$K4<$C$15,0,1)","v":0},{"$f":"IF($K4/$C$14=INT($K4/$C$14),-$B$14,0)*IF(MAX($C$14:$C$15)-$K4<$C$14,0,1)","v":0},{"$f":"IF($K4=MAX($C$14:$C$15),$B$16+$F$13*$B$14+$F$14*$B$15,0)","v":0},{"$f":"$E$40-$E$41","v":25983.411999999997},{"$f":"IF($K4>MAX($C$14:$C$15),0,SUM(L4:O4))","v":25983.411999999997}]
["Mortalidade (%)",1,null,null,null,null,null,null,null,null,3,0,0,0,25983.411999999997,25983.411999999997]
["Peso médio de venda (kg vivo/cabeça)",125,null,"Sistema de criação:","terminação",null,null,null,null,null,4,0,0,0,25983.411999999997,25983.411999999997]
["Duração do lote (dias)",118,null,null,null,null,null,null,null,null,5,0,0,0,25983.411999999997,25983.411999999997]
["Vazio sanitário (dias/lote)",7,null,"Município e UF:","Novo Barreiro, RS",null,null,null,null,null,6,0,0,0,25983.411999999997,25983.411999999997]
["Conversão alimentar",2.08,null,null,null,null,null,null,null,null,7,0,0,0,25983.411999999997,25983.411999999997]
["Número de lotes por ano",{"$f":"ROUND((365/(B7+B8)),4)","v":2.92},null,"Data entrega do lote:","2017-07-01",null,null,null,null,null,8,0,0,0,25983.411999999997,25983.411999999997]
[null,null,null,null,null,null,null,null,null,null,9,0,0,0,25983.411999999997,25983.411999999997]
[null,null,null,null,null,"Valor residual (%)","Depreciação (R$/ano)","Custo de capital (R$/ano)",null,null,10,0,0,0,25983.411999999997,25983.411999999997]
["Investimento realizado","Valor novo ou atualizado (R$)","Vida útil (anos)",null,"Juros sobre capital",0.1,{"$f":"IF(C14<=0,\"\",(B14*(1-F13))/C14)","v":4500},{"$f":"-PMT($E$14,C14,B14,,0)-G13","v":2461.7538714968605},null,null,11,0,0,0,25983.411999999997,25983.411999999997]
["Equipamentos",60000,12,null,5.5E-2,0.1,{"$f":"IF(C15<=0,\"\",(B15*(1-F14))/C15)","v":6120},{"$f":"-PMT($E$14,C15,B15,,0)-G14","v":6553.3900008945457},null,null,12,0,-60000,0,25983.411999999997,-34016.588000000003]
["Instalações",170000,25,null,null,1,{"$f":"IF(C15<=0,\"\",(B16*(1-F15))/C15)","v":0},{"$f":"-PMT($E$14,C15,B16,,0)-G15","v":313.10728237504168},null,null,13,0,0,0,25983.411999999997,25983.411999999997]
["Terreno ocupado pelas instalações",4200,null,null,null,null,{"$f":"SUM(G13:G15)","v":10620},{"$f":"SUM(H13:H15)","v":9328.251154766449},null,null,14,0,0,0,25983.411999999997,25983.411999999997]
["Total",{"$f":"SUM(B14:B16)","v":234200},null,null,null,null,"Financiamento","Unidades",null,null,15,0,0,0,25983.411999999997,25983.411999999997]
[null,null,null,null,null,"Anual",1,"R$/cab",{"$f":"B10*B4*(1-B5/100)","v":1647.7559999999999},null,16,0,0,0,25983.411999999997,25983.411999999997]
["Financiamento","Unidade","Valores",null,null,"Trimestral",4,"R$/lote",{"$f":"+B10","v":2.92},null,17,0,0,0,25983.411999999997,25983.411999999997]
["Valor da prestação do financiamento","Anual",0,null,null,"Semestral",2,"R$/mês",12,null,18,0,0,0,25983.411999999997,25983.411999999997]
[null,null,null,null,null,null,{"$f":"+VLOOKUP(B20,F18:G20,2,FALSE)*C20","v":0},"R$/ano",1,null,19,0,0,0,25983.411999999997,25983.411999999997]
["Itens de despesas","Unidade","Valores",null,null,null,"Itens de despesas","R$/ano",null,null,20,0,0,0,25983.411999999997,25983.411999999997]
["Mão de obra familiar","R$/ano",12000,null,null,null,"Mão de obra familiar",{"$f":"+C23*VLOOKUP(B23,$H$18:$I$21,2,FALSE)","v":12000},"Mão de obra familiar",{"$f":"H23","v":12000},21,0,0,0,25983.411999999997,25983.411999999997]
["Mão de obra contratada e encargos sociais","R$/mês",0,null,null,null,"Mão de obra contratada",0,"Mão de obra contratada",{"$f":"SUM(H24:H25)","v":0},22,0,0,0,25983.411999999997,25983.411999999997]
["Diaristas e prestadores de serviços","R$/lote",0,null,null,null,"Diaristas e serviços",0,"Outros custos variáveis",{"$f":"+SUM(H26:H33)","v":6506},23,0,0,0,25983.411999999997,25983.411999999997]
["Energia e aquecimento","R$/mês",200,null,null,null,"Energia e aquecimento",2400,"Depreciação",{"$f":"+H34","v":10620},24,0,0,0,25983.411999999997,25983.411999999997]
["Tratamento, transporte e aplicação de dejetos","R$/ano",100,null,null,null,"Dejetos",100,"Custo de capital",{"$f":"E44","v":9328.2512000000006},25,0,0,27200,25983.411999999997,53183.411999999997]
["Licença ambiental","R$/ano",400,null,null,null,"Licença ambiental",400,null,null,26,0,0,0,25983.411999999997,0]
["Seguro","R$/ano",1800,null,null,null,"Seguro",1800,null,null,27,0,0,0,25983.411999999997,0]
["Manutenção","R$/ano",1460,null,null,null,"Manutenção",1460,null,null,28,0,0,0,25983.411999999997,0]
["Insumos para limpeza, desinfecção, vacinas e medicamentos","R$/lote",50,null,null,null,"Desinfetantes e medicamentos",146,null,null,29,0,0,0,25983.411999999997,0]
["Despesas administrativas","R$/lote",0,null,null,null,"Despesas administrativas",0,null,null,30,0,0,0,25983.411999999997,0]
["Outros","R$/ano",200,null,null,null,"Outros",200,null,null,31,0,0,0,25983.411999999997,0]
[null,null,null,null,null,null,"Depreciação",{"$f":"G16","v":10620},null,null,32,0,0,0,25983.411999999997,0]
["Itens de receita","Unidade","Valores",null,null,null,null,null,null,null,33,0,0,0,25983.411999999997,0]
["Receita com a venda dos suínos terminados","R$/cab",27,null,null,null,"Receita com a venda dos suínos terminados",{"$f":"+C36*VLOOKUP(B36,$H$18:$I$21,2,FALSE)","v":44489.411999999997},null,null,34,0,0,0,25983.411999999997,0]
["Receita com a venda de dejeto ou composto","R$/ano",0,null,null,null,"Receita com a venda de dejeto ou composto",{"$f":"+C37*VLOOKUP(B37,$H$18:$I$21,2,FALSE)","v":0},null,null,35,0,0,0,25983.411999999997,0]
[null,null,null,null,null,null,null,null,null,null,36,0,0,0,25983.411999999997,0]
["Receita bruta e custos","R$/kg vivo","R$/cabeça","R$/lote","R$/ano",null,null,null,null,null,37,0,0,0,25983.411999999997,0]
["A - Receita bruta",{"$f":"ROUND(C40/$B$6,4)","v":0.216},{"$f":"ROUND(D40/($B$4*(1-$B$5/100)),4)","v":27},{"$f":"ROUND(E40/$B$10,4)","v":15236.1},{"$f":"SUM(H36:H37)","v":44489.411999999997},null,null,null,null,null,38,0,0,0,25983.411999999997,0]
["B - Custos variáveis",{"$f":"ROUND(C41/$B$6,4)","v":8.9800000000000005E-2},{"$f":"ROUND(D41/($B$4*(1-$B$5/100)),4)","v":11.231},6337.6711999999998,{"$f":"SUM(H23:H33)","v":18506},null,null,null,null,null,39,0,0,0,25983.411999999997,0]
["C - Depreciação",5.16E-2,6.4451000000000001,3636.9863,{"$f":"ROUND(H34,4)","v":10620},null,null,null,null,null,40,0,0,0,25983.411999999997,0]
["D - Custo operacional (B+C)",0.1414,17.676200000000001,9974.6574999999993,{"$f":"SUM(E41:E42)","v":29126},null,null,null,null,null,41,0,0,0,25983.411999999997,0]
[{"$f":"\"E - Custo de capital ou retorno esperado de \"&E14*100&\"% ao ano\"","v":"E - Custo de capital ou retorno esperado de 5,5% ao ano"},4.53E-2,5.6612,3194.6066000000001,{"$f":"ROUND(IF(E14<=0,0,H16),4)","v":9328.2512000000006},null,null,null,null,null,42,0,0,0,25983.411999999997,0]
["F - Custo total (B+C+E)",0.1867,23.337299999999999,13169.2641,{"$f":"SUM(E43:E44)","v":38454.251199999999},null,null,null,null,null,43,0,0,0,25983.411999999997,0]
[null,null,null,null,null,null,null,null,null,null,44,0,0,0,25983.411999999997,0]
["Resultados","R$/kg vivo","R$/cabeça","R$/lote","R$/ano",null,null,null,null,null,45,0,0,0,25983.411999999997,0]
["G - Margem bruta:  (Receita bruta - Custo variável)",{"$f":"+B40-B41","v":0.12619999999999998},{"$f":"+C40-C41","v":15.769},{"$f":"+D40-D41","v":8898.4288000000015},{"$f":"E40-E41","v":25983.411999999997},null,null,null,null,null,46,0,0,0,25983.411999999997,0]
["H - Margem líquida:  (Receita bruta - Custo operacional)",{"$f":"+B40-B43","v":7.46E-2},{"$f":"+C40-C43","v":9.3237999999999985},5261.442500000001,15363.411999999997,null,null,null,null,null,47,0,0,0,25983.411999999997,0]
["I - Lucro líquido: (Receita bruta - Custo total)",{"$f":"+B40-B45","v":2.9299999999999993E-2},{"$f":"+C40-C45","v":3.662700000000001},{"$f":"+D40-D45","v":2066.8359},{"$f":"E40-E45","v":6035.1607999999978},null,null,null,null,null,48,0,0,0,25983.411999999997,0]
["J - Geração de caixa (Entradas de caixa - Saídas de Caixa)",{"$f":"ROUND(C51/$B$6,4)","v":0.18440000000000001},{"$f":"ROUND(D51/($B$4*(1-$B$5/100)),4)","v":23.051600000000001},{"$f":"E51/$B$10","v":13008.017808219178},{"$f":"E40-(E41-H23+G21)","v":37983.411999999997},null,null,null,null,null,49,0,0,0,25983.411999999997,0]
[null,null,null,null,null,null,"Matriz da Análise financeira",null,null,null,50,0,0,0,25983.411999999997,0]
["Composição do custo total",null,"Análise do resultado",null,null,null,{"$f":"IF(AND(E51<0,E40<E43),\"Pior resultado possível! A receita bruta não cobre o custo operacional e a geração de caixa é negativa.\",\"\")","v":""},{"$f":"IF(AND(E51>0,E40<E43),\"Resultado ruim, mas honrando os compromissos financeiros. A receita bruta não cobre o custo operacional, mas a geração de caixa é positiva.\",\"\")","v":""},null,null,51,0,0,0,25983.411999999997,0]
[null,null,null,null,null,null,null,null,null,null,52,0,0,0,25983.411999999997,0]
[null,null,{"$f":"G53&H53&G57&H57&G64&H64","v":"Melhor resultado possível! A receita bruta atende a expectativa de retorno sobre o investimento de 5,5% ao ano e a geração de caixa é positiva."},null,null,null,null,null,null,null,53,0,0,0,25983.411999999997,0]
[null,null,null,null,null,null,null,null,null,null,54,0,0,0,25983.411999999997,0]
[null,null,null,null,null,null,{"$f":"IF(AND(E51<0,E40>=E43,E40<E45),\"Resultado abaixo do esperado e com problemas para honrar os compromissos financeiros. A receita bruta cobre o custo operacional, mas não atende a expectativa de retorno sobre o investimento de \"&$E$14*100&\"% ao ano. Além disso, a geração de caixa é negativa.\",\"\")","v":""},{"$f":"IF(AND(E51>=0,E40>=E43,E40<E45),\"Resultado abaixo do esperado, mas honrando os compromissos financeiros. A receita bruta cobre o custo operacional, mas não atende a expectativa de retorno sobre o investimento de \"&$E$14*100&\"% ao ano. Entretanto, a geração de caixa é positiva.\",\"\")","v":""},null,null,55,0,0,0,25983.411999999997,0]
[null,null,null,null,null,null,null,null,null,null,56,0,0,0,25983.411999999997,0]
[null,null,null,null,null,null,null,null,null,null,57,0,0,0,25983.411999999997,0]
[null,null,null,null,null,null,null,null,null,null,58,0,0,0,25983.411999999997,0]
[null,null,null,null,null,null,null,null,null,null,59,0,0,0,25983.411999999997,0]
[null,null,null,null,null,null,null,null,null,null,60,0,0,0,25983.411999999997,0]
[null,null,null,null,null,null,null,null,null,null,61,0,0,0,25983.411999999997,0]
[null,null,null,null,null,null,{"$f":"IF(AND(E51<0,E40>=E45),\"Resultado acima do esperado mas com problemas para honrar os compromissos financeiros. A receita bruta atende a expectativa de retorno sobre o investimento de  \"&$E$14*100&\"% ao ano. Entretanto, a geração de caixa é negativa.\",\"\")","v":""},{"$f":"IF(AND(E51>=0,E40>=E45),\"Melhor resultado possível! A receita bruta atende a expectativa de retorno sobre o investimento de \"&$E$14*100&\"% ao ano e a geração de caixa é positiva.\",\"\")","v":"Melhor resultado possível! A receita bruta atende a expectativa de retorno sobre o investimento de 5,5% ao ano e a geração de caixa é positiva."},null,null,62,0,0,0,25983.411999999997,0]
[null,null,null,null,null,null,null,null,null,null,63,0,0,0,25983.411999999997,0]
[null,null,null,null,null,null,null,null,null,null,64,0,0,0,25983.411999999997,0]
[null,null,null,null,null,null,null,null,null,null,65,0,0,0,25983.411999999997,0]
[null,null,{"$f":"IF(P3<0,\"\",\"A Taxa Interna de Retorno (TIR) do investimento foi estimada em \"&TRUNC(Q1,1)&\"% ao ano.\")","v":"A Taxa Interna de Retorno (TIR) do investimento foi estimada em 9,1% ao ano."},null,null,null,null,null,null,null,66,{"$f":"IF($K68/$C$15=INT($K68/$C$15),-$B$15,0)*IF(MAX($C$14:$C$15)-$K68<$C$15,0,1)","v":0},{"$f":"IF($K68/$C$14=INT($K68/$C$14),-$B$14,0)*IF(MAX($C$14:$C$15)-$K68<$C$14,0,1)","v":0},{"$f":"IF($K68=MAX($C$14:$C$15),$B$16+$F$13*$B$14+$F$14*$B$15,0)","v":0},{"$f":"$E$40-$E$41","v":25983.411999999997},{"$f":"IF($K68>MAX($C$14:$C$15),0,SUM(L68:O68))","v":0}]
[null,null,null,null,null,null,null,null,null,null,67,0,0,0,25983.411999999997,0]
[null,null,null,null,null,null,null,null,null,null,68,0,0,0,25983.411999999997,0]
[null,null,null,null,null,null,null,null,null,null,69,0,0,0,25983.411999999997,0]
[null,null,null,null,null,null,null,null,null,null,70,0,0,0,25983.411999999997,0]
[null,null,null,null,null,null,null,null,null,null,71,0,0,0,25983.411999999997,0]
[null,null,null,null,null,null,null,null,null,null,72,0,0,0,25983.411999999997,0]
[null,null,null,null,null,null,null,null,null,null,73,0,0,0,25983.411999999997,0]
[null,null,null,null,null,null,null,null,null,null,74,0,0,0,25983.411999999997,0]
["Mão de obra familiar",{"$f":"+J23","v":12000},null,null,null,null,null,null,null,null,75,0,0,0,25983.411999999997,0]
["Mão de obra contratada",{"$f":"+J24","v":0},null,null,null,null,null,null,null,null,76,0,0,0,25983.411999999997,0]
["Outros custos variáveis",6506,null,null,null,null,null,null,null,null,77,0,0,0,25983.411999999997,0]
["Depreciação",10620,null,null,null,null,null,null,null,null,78,0,0,0,25983.411999999997,0]
["Custo de capital",9328.2512000000006,null,null,null,null,null,null,null,null,79,0,0,0,25983.411999999997,0]
[null,null,null,null,null,null,null,null,null,null,80,0,0,0,25983.411999999997,0]
[null,null,null,null,null,null,null,null,null,null,81,0,0,0,25983.411999999997,0]
[null,null,null,null,null,null,null,null,null,null,82,0,0,0,25983.411999999997,0]
[null,null,null,null,null,null,null,null,null,null,83,0,0,0,25983.411999999997,0]
[null,null,null,null,null,null,null,null,null,null,84,0,0,0,25983.411999999997,0]
[null,null,null,null,null,null,null,null,null,null,85,0,0,0,25983.411999999997,0]
[null,null,null,null,null,null,null,null,null,null,86,0,0,0,25983.411999999997,0]
[null,null,null,null,null,null,null,null,null,null,87,0,0,0,25983.411999999997,0]
[null,null,null,null,null,null,null,null,null,null,88,0,0,0,25983.411999999997,0]
[null,null,null,null,null,null,null,null,null,null,89,0,0,0,25983.411999999997,0]
[null,null,null,null,null,null,null,null,null,null,90,0,0,0,25983.411999999997,0]
[null,null,null,null,null,null,null,null,null,null,91,0,0,0,25983.411999999997,0]
[null,null,null,null,null,null,null,null,null,null,92,0,0,0,25983.411999999997,0]
[null,null,null,null,null,null,null,null,null,null,93,0,0,0,25983.411999999997,0]
[null,null,null,null,null,null,null,null,null,null,94,0,0,0,25983.411999999997,0]
[null,null,null,null,null,null,null,null,null,null,95,0,0,0,25983.411999999997,0]
[null,null,null,null,null,null,null,null,null,null,96,0,0,0,25983.411999999997,0]
[null,null,null,null,null,null,null,null,null,null,97,0,0,0,25983.411999999997,0]
[null,null,null,null,null,null,null,null,null,null,98,0,0,0,25983.411999999997,0]
[null,null,null,null,null,null,null,null,null,null,99,0,0,0,25983.411999999997,0]
[null,null,null,null,null,null,null,null,null,null,null,"x","x","x","x","x"]

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["CÁLCULO SIMPLIFICADO DO CUSTO DE PRODUÇÃO DE SUÍNOS EM WEAN TO FINISH COM CONTRATO DE PARCERIA",null,null,null,null,null,null,null,null,null,"Ano","Instalações","Equipametos","Terreno e valor residual","Margem bruta (MB)","Entradas Líquidas de Caixa (",{"$f":"IRR(P2:P102,)*100","v":5.6338555805490298},null,null,null,null,null,null,null,null,null,"CHAVE","VERIFICADOR","A1","A2","A3","A4","A5","A6","A7","A8","A9","A10","A11","A12","A13","A14","A15","A16","A17","A18","A19","B1","B2","B3","B4","B5","B6","B7","C1","C2","C3","C4","C5","C6","C7","C8","C9","C10","C11","C12","C13","C14","C15","D1","D2","D3","D4","D5","D6","D7","D8","D9","D10","D11"]
[null,null,null,null,null,null,null,null,null,null,0,{"$f":"-$B$14","v":-1028492},{"$f":"-$B$13","v":-245910},{"$f":"-$B$15","v":-25000},0,{"$f":"IF($K2>MAX($C$13:$C$14),0,SUM(L2:O2))","v":-1299402},null,null,null,null,null,null,null,null,null,null,{"$f":"AC2&AD2&AF2&AG2","v":"Exemplo 5wean to finishEntre Rios, SC41579"},null,{"$f":"E4","v":"Exemplo 5"},{"$f":"E6","v":"wean to finish"},null,{"$f":"E7","v":"Entre Rios, SC"},{"$f":"E9","v":41579},null,{"$f":"B4","v":4390},null,{"$f":"B6","v":119.8},null,{"$f":"B7","v":158},{"$f":"B8","v":25},null,null,{"$f":"B10","v":1.9945355191256831},{"$f":"B9","v":2.4700000000000002},null,null,{"$f":"B5","v":4.7},{"$f":"B13","v":245910},{"$f":"B14","v":1028492},{"$f":"B15","v":25000},{"$f":"C13","v":12},{"$f":"C14","v":25},{"$f":"E13","v":0.06},{"$f":"G20","v":170000},{"$f":"H22","v":62942},{"$f":"H23","v":34800},{"$f":"H24","v":7898.3606557377052},{"$f":"H25","v":70620},null,{"$f":"H26","v":0},{"$f":"H27","v":2810},{"$f":"H28","v":3300},{"$f":"H29","v":9996},{"$f":"H30","v":1754},{"$f":"H31","v":120},{"$f":"H32","v":7000},{"$f":"H33","v":55468.962},{"$f":"H35","v":306075.46827322402},{"$f":"H36","v":0},{"$f":"B39","v":0.30620000000000003},{"$f":"B40","v":0.20130000000000001},{"$f":"B41","v":5.5500000000000001E-2},{"$f":"B42","v":0.25680000000000003},{"$f":"B43","v":5.6300000000000003E-2},{"$f":"B44","v":0.31310000000000004},{"$f":"B47","v":0.10490000000000002},{"$f":"B48","v":4.9399999999999999E-2},{"$f":"B49","v":-6.9000000000000172E-3},{"$f":"B50","v":-2.2000000000000001E-3},{"$f":"Q1","v":5.6338555805490298}]
["Alojamento e desempenho","Índices técnicos",null,"Caracterização",null,null,null,null,null,null,1,{"$f":"IF($K3/$C$14=INT($K3/$C$14),-$B$14,0)*IF(MAX($C$13:$C$14)-$K3<$C$14,0,1)","v":0},{"$f":"IF($K3/$C$13=INT($K3/$C$13),-$B$13,0)*IF(MAX($C$13:$C$14)-$K3<$C$13,0,1)","v":0},{"$f":"IF($K3=MAX($C$13:$C$14),$B$15+$F$12*$B$13+$F$13*$B$14,0)","v":0},{"$f":"$E$39-$E$40","v":104835.10761748633},{"$f":"IF($K3>MAX($C$13:$C$14),0,SUM(L3:O3))","v":104835.10761748633}]
["Alojamento inicial (cabeças/lote)",4390,null,"Identificação da granja:","Exemplo 5",null,null,null,null,null,2,{"$f":"IF($K4/$C$14=INT($K4/$C$14),-$B$14,0)*IF(MAX($C$13:$C$14)-$K4<$C$14,0,1)","v":0},{"$f":"IF($K4/$C$13=INT($K4/$C$13),-$B$13,0)*IF(MAX($C$13:$C$14)-$K4<$C$13,0,1)","v":0},{"$f":"IF($K4=MAX($C$13:$C$14),$B$15+$F$12*$B$13+$F$13*$B$14,0)","v":0},{"$f":"$E$39-$E$40","v":104835.10761748633},{"$f":"IF($K4>MAX($C$13:$C$14),0,SUM(L4:O4))","v":104835.10761748633}]
["Mortalidade (%)",4.7,null,null,null,null,null,null,null,null,3,0,0,0,104835.10761748633,104835.10761748633]
["Peso médio de venda (kg vivo/cabeça)",119.8,null,"Sistema de criação:","wean to finish",null,null,null,null,null,4,0,0,0,104835.10761748633,104835.10761748633]
["Duração do lote (dias)",158,null,"Município e UF:","Entre Rios, SC",null,null,null,null,null,5,0,0,0,104835.10761748633,104835.10761748633]
["Vazio sanitário (dias/lote)",25,null,null,null,null,null,null,null,null,6,0,0,0,104835.10761748633,104835.10761748633]
["Conversão alimentar",2.4700000000000002,null,"Data entrega do lote:","2013-11-01",null,null,null,null,null,7,0,0,0,104835.10761748633,104835.10761748633]
["Número de lotes por ano",{"$f":"(365/(B7+B8))","v":1.9945355191256831},null,null,null,null,null,null,null,null,8,0,0,0,104835.10761748633,104835.10761748633]
[null,null,null,null,null,"Valor residual (%)","Depreciação (R$/ano)","Custo de capital (R$/ano)",null,null,9,0,0,0,104835.10761748633,104835.10761748633]
["Investimento realizado","Valor novo ou atualizado (R$)","Vida útil (anos)",null,"Juros sobre capital",0.1,{"$f":"IF(C13<=0,\"\",(B13*(1-F12))/C13)","v":18443.25},{"$f":"-PMT($E$13,C13,B13,,0)-G12","v":10888.164294999002},null,null,10,0,0,0,104835.10761748633,104835.10761748633]
["Equipamentos",245910,12,null,0.06,0.1,{"$f":"IF(C14<=0,\"\",(B14*(1-F13))/C14)","v":37025.712},{"$f":"-PMT($E$13,C14,B14,,0)-G13","v":43429.841867578085},null,null,11,0,0,0,104835.10761748633,104835.10761748633]
["Instalações",1028492,25,null,null,1,{"$f":"IF(C14<=0,\"\",(B15*(1-F14))/C14)","v":0},{"$f":"-PMT($E$13,C14,B15,,0)-G14","v":1955.6679553068495},null,null,12,0,-245910,0,104835.10761748633,-141074.89238251367]
["Terreno ocupado pelas instalações",25000,null,null,null,null,{"$f":"SUM(G12:G14)","v":55468.962},{"$f":"SUM(H12:H14)","v":56273.674117883937},null,null,13,0,0,0,104835.10761748633,104835.10761748633]
["Total",{"$f":"SUM(B13:B15)","v":1299402},null,null,null,null,"Financiamento","Unidades",null,null,14,0,0,0,104835.10761748633,104835.10761748633]
[null,null,null,null,null,"Anual",1,"R$/cab",{"$f":"+B10*B4*(1-B5/100)","v":8344.4784153005457},null,15,0,0,0,104835.10761748633,104835.10761748633]
["Financiamento","Unidade","Valores",null,null,"Trimestral",4,"R$/lote",{"$f":"+B10","v":1.9945355191256831},null,16,0,0,0,104835.10761748633,104835.10761748633]
["Valor da prestação do financiamento","Semestral",85000,null,null,"Semestral",2,"R$/mês",12,null,17,0,0,0,104835.10761748633,104835.10761748633]
[null,null,null,null,null,null,{"$f":"+VLOOKUP(B19,F17:G19,2,FALSE)*C19","v":170000},"R$/ano",1,null,18,0,0,0,104835.10761748633,104835.10761748633]
["Itens de despesas","Unidade","Valores",null,null,null,"Itens de despesas","R$/ano",null,null,19,0,0,0,104835.10761748633,104835.10761748633]
["Mão de obra familiar","R$/ano",62942,null,null,null,"Mão de obra familiar",{"$f":"+C22*VLOOKUP(B22,$H$17:$I$20,2,FALSE)","v":62942},"Mão de obra familiar",{"$f":"H22","v":62942},20,0,0,0,104835.10761748633,104835.10761748633]
["Mão de obra contratada e encargos sociais","R$/mês",2900,null,null,null,"Mão de obra contratada",34800,"Mão de obra contratada",{"$f":"SUM(H23:H24)","v":42698.360655737706},21,0,0,0,104835.10761748633,104835.10761748633]
["Diaristas e prestadores de serviços","R$/lote",3960,null,null,null,"Diaristas e serviços",7898.3606557377052,"Outros custos variáveis",{"$f":"+SUM(H25:H32)","v":95600},22,0,0,0,104835.10761748633,104835.10761748633]
["Energia e aquecimento","R$/mês",5885,null,null,null,"Energia e aquecimento",70620,"Depreciação",{"$f":"+H33","v":55468.962},23,0,0,0,104835.10761748633,104835.10761748633]
["Tratamento, transporte e aplicação de dejetos","R$/ano",0,null,null,null,"Dejetos",0,"Custo de capital",{"$f":"E43","v":56273.674117883937},24,0,0,0,104835.10761748633,104835.10761748633]
["Licença ambiental","R$/ano",2810,null,null,null,"Licença ambiental",2810,null,null,25,0,0,152440.20000000001,104835.10761748633,257275.30761748634]
["Seguro","R$/ano",3300,null,null,null,"Seguro",3300,null,null,26,0,0,0,104835.10761748633,0]
["Manutenção","R$/mês",833,null,null,null,"Manutenção",9996,null,null,27,0,0,0,104835.10761748633,0]
["Insumos para limpeza, desinfecção, vacinas e medicamentos","R$/ano",1754,null,null,null,"Desinfetantes e medicamentos",1754,null,null,28,0,0,0,104835.10761748633,0]
["Despesas administrativas","R$/ano",120,null,null,null,"Despesas administrativas",120,null,null,29,0,0,0,104835.10761748633,0]
["Outros","R$/ano",7000,null,null,null,"Outros",7000,null,null,30,0,0,0,104835.10761748633,0]
[null,null,null,null,null,null,"Depreciação",{"$f":"G15","v":55468.962},null,null,31,0,0,0,104835.10761748633,0]
["Itens de receita","Unidade","Valores",null,null,null,null,null,null,null,32,0,0,0,104835.10761748633,0]
["Receita com a venda dos suínos terminados","R$/cab",36.68,null,null,null,"Receita com a venda dos leitões ou suínos terminados",{"$f":"+C35*VLOOKUP(B35,$H$17:$I$20,2,FALSE)","v":306075.46827322402},null,null,33,0,0,0,104835.10761748633,0]
["Receita com a venda de dejeto ou composto","R$/ano",0,null,null,null,"Receita com a venda de dejeto ou composto",{"$f":"+C36*VLOOKUP(B36,$H$17:$I$20,2,FALSE)","v":0},null,null,34,0,0,0,104835.10761748633,0]
[null,null,null,null,null,null,null,null,null,null,35,0,0,0,104835.10761748633,0]
["Receita bruta e custos","R$/kg vivo","R$/cabeça","R$/lote","R$/ano",null,null,null,null,null,36,0,0,0,104835.10761748633,0]
["A - Receita bruta",{"$f":"ROUND(C39/$B$6,4)","v":0.30620000000000003},{"$f":"ROUND(D39/($B$4*(1-$B$5/100)),4)","v":36.68},{"$f":"E39/$B$10","v":153457.01559999998},{"$f":"SUM(H35:H36)","v":306075.46827322402},null,null,null,null,null,37,0,0,0,104835.10761748633,0]
["B - Custos variáveis",{"$f":"ROUND(C40/$B$6,4)","v":0.20130000000000001},{"$f":"ROUND(D40/($B$4*(1-$B$5/100)),4)","v":24.116599999999998},{"$f":"E40/$B$10","v":100895.85205479451},{"$f":"SUM(H22:H32)","v":201240.36065573769},null,null,null,null,null,38,0,0,0,104835.10761748633,0]
["C - Depreciação",{"$f":"ROUND(C41/$B$6,4)","v":5.5500000000000001E-2},{"$f":"ROUND(D41/($B$4*(1-$B$5/100)),4)","v":6.6474000000000002},{"$f":"E41/$B$10","v":27810.465879452055},{"$f":"G15","v":55468.962},null,null,null,null,null,39,0,0,0,104835.10761748633,0]
["D - Custo operacional (B+C)",{"$f":"SUM(B40:B41)","v":0.25680000000000003},{"$f":"SUM(C40:C41)","v":30.763999999999999},128706.31793424656,{"$f":"SUM(E40:E41)","v":256709.32265573769},null,null,null,null,null,40,0,0,0,104835.10761748633,0]
[{"$f":"\"E - Custo de capital ou retorno esperado de \"&E13*100&\"% ao ano\"","v":"E - Custo de capital ou retorno esperado de 6% ao ano"},{"$f":"ROUND(C43/$B$6,4)","v":5.6300000000000003E-2},{"$f":"ROUND(D43/($B$4*(1-$B$5/100)),4)","v":6.7438000000000002},{"$f":"E43/$B$10","v":28213.924283760989},{"$f":"IF(E13<=0,0,H15)","v":56273.674117883937},null,null,null,null,null,41,0,0,0,104835.10761748633,0]
["F - Custo total (B+C+E)",{"$f":"SUM(B42:B43)","v":0.31310000000000004},{"$f":"SUM(C42:C43)","v":37.507800000000003},{"$f":"SUM(D42:D43)","v":156920.24221800754},{"$f":"SUM(E42:E43)","v":312982.99677362165},null,null,null,null,null,42,0,0,0,104835.10761748633,0]
[null,null,null,null,null,null,null,null,null,null,43,0,0,0,104835.10761748633,0]
["Resultados","R$/kg vivo","R$/cabeça","R$/lote","R$/ano",null,null,null,null,null,44,0,0,0,104835.10761748633,0]
["G - Margem bruta:  (Receita bruta - Custo variável)",{"$f":"+B39-B40","v":0.10490000000000002},{"$f":"+C39-C40","v":12.563400000000001},{"$f":"+D39-D40","v":52561.163545205476},{"$f":"E39-E40","v":104835.10761748633},null,null,null,null,null,45,0,0,0,104835.10761748633,0]
["H - Margem líquida:  (Receita bruta - Custo operacional)",{"$f":"+B39-B42","v":4.9399999999999999E-2},{"$f":"+C39-C42","v":5.9160000000000004},24750.697665753425,49366.145617486327,null,null,null,null,null,46,0,0,0,104835.10761748633,0]
["I - Lucro líquido: (Receita bruta - Custo total)",{"$f":"+B39-B44","v":-6.9000000000000172E-3},{"$f":"+C39-C44","v":-0.82780000000000342},{"$f":"+D39-D44","v":-3463.226618007553},{"$f":"E39-E44","v":-6907.5285003976314},null,null,null,null,null,47,0,0,0,104835.10761748633,0]
["J - Geração de caixa (Entradas de caixa - Saídas de Caixa)",{"$f":"ROUND(C50/$B$6,4)","v":-2.2000000000000001E-3},{"$f":"ROUND(D50/($B$4*(1-($B$5/100))),4)","v":-0.26640000000000003},{"$f":"E50/$B$10","v":-1114.4912493150746},{"$f":"E39-(E40-H22+G20)","v":-2222.8923825136735},null,null,null,null,null,48,0,0,0,104835.10761748633,0]
[null,null,null,null,null,null,"Matriz da Análise financeira",null,null,null,49,0,0,0,104835.10761748633,0]
["Composição do custo total",null,"Análise do resultado",null,null,null,{"$f":"IF(AND(E50<0,E39<E42),\"Pior resultado possível! A receita bruta não cobre o custo operacional e a geração de caixa é negativa.\",\"\")","v":""},{"$f":"IF(AND(E50>0,E39<E42),\"Resultado ruim, mas honrando os compromissos financeiros. A receita bruta não cobre o custo operacional, mas a geração de caixa é positiva.\",\"\")","v":""},null,null,50,0,0,0,104835.10761748633,0]
[null,null,null,null,null,null,null,null,null,null,51,0,0,0,104835.10761748633,0]
[null,null,{"$f":"G52&H52&G56&H56&G63&H63","v":"Resultado abaixo do esperado e com problemas para honrar os compromissos financeiros. A receita bruta cobre o custo operacional, mas não atende a expectativa de retorno sobre o investimento de 6% ao ano. Além disso, a geração de caixa é negativa."},null,null,null,null,null,null,null,52,0,0,0,104835.10761748633,0]
[null,null,null,null,null,null,null,null,null,null,53,0,0,0,104835.10761748633,0]
[null,null,null,null,null,null,{"$f":"IF(AND(E50<0,E39>=E42,E39<E44),\"Resultado abaixo do esperado e com problemas para honrar os compromissos financeiros. A receita bruta cobre o custo operacional, mas não atende a expectativa de retorno sobre o investimento de \"&$E$13*100&\"% ao ano. Além disso, a geração de caixa é negativa.\",\"\")","v":"Resultado abaixo do esperado e com problemas para honrar os compromissos financeiros. A receita bruta cobre o custo operacional, mas não atende a expectativa de retorno sobre o investimento de 6% ao ano. Além disso, a geração de caixa é negativa."},{"$f":"IF(AND(E50>=0,E39>=E42,E39<E44),\"Resultado abaixo do esperado, mas honrando os compromissos financeiros. A receita bruta cobre o custo operacional, mas não atende a expectativa de retorno sobre o investimento de \"&$E$13*100&\"% ao ano. Entretanto, a geração de caixa é positiva.\",\"\")","v":""},null,null,54,0,0,0,104835.10761748633,0]
[null,null,null,null,null,null,null,null,null,null,55,0,0,0,104835.10761748633,0]
[null,null,null,null,null,null,null,null,null,null,56,0,0,0,104835.10761748633,0]
[null,null,null,null,null,null,null,null,null,null,57,0,0,0,104835.10761748633,0]
[null,null,null,null,null,null,null,null,null,null,58,0,0,0,104835.10761748633,0]
[null,null,null,null,null,null,null,null,null,null,59,0,0,0,104835.10761748633,0]
[null,null,null,null,null,null,null,null,null,null,60,0,0,0,104835.10761748633,0]
[null,null,null,null,null,null,{"$f":"IF(AND(E50<0,E39>=E44),\"Resultado acima do esperado mas com problemas para honrar os compromissos financeiros. A receita bruta atende a expectativa de retorno sobre o investimento de  \"&$E$13*100&\"% ao ano. Entretanto, a geração de caixa é negativa.\",\"\")","v":""},{"$f":"IF(AND(E50>=0,E39>=E44),\"Melhor resultado possível! A receita bruta atende a expectativa de retorno sobre o investimento de \"&$E$13*100&\"% ao ano e a geração de caixa é positiva.\",\"\")","v":""},null,null,61,0,0,0,104835.10761748633,0]
[null,null,null,null,null,null,null,null,null,null,62,0,0,0,104835.10761748633,0]
[null,null,null,null,null,null,null,null,null,null,63,0,0,0,104835.10761748633,0]
[null,null,null,null,null,null,null,null,null,null,64,0,0,0,104835.10761748633,0]
[null,null,{"$f":"IF(P3<0,\"\",\"A Taxa Interna de Retorno (TIR) do investimento foi estimada em \"&TRUNC(Q1,1)&\"% ao ano.\")","v":"A Taxa Interna de Retorno (TIR) do investimento foi estimada em 5,6% ao ano."},null,null,null,null,null,null,null,65,0,0,0,104835.10761748633,0]
[null,null,null,null,null,null,null,null,null,null,66,{"$f":"IF($K68/$C$14=INT($K68/$C$14),-$B$14,0)*IF(MAX($C$13:$C$14)-$K68<$C$14,0,1)","v":0},{"$f":"IF($K68/$C$13=INT($K68/$C$13),-$B$13,0)*IF(MAX($C$13:$C$14)-$K68<$C$13,0,1)","v":0},{"$f":"IF($K68=MAX($C$13:$C$14),$B$15+$F$12*$B$13+$F$13*$B$14,0)","v":0},{"$f":"$E$39-$E$40","v":104835.10761748633},{"$f":"IF($K68>MAX($C$13:$C$14),0,SUM(L68:O68))","v":0}]
[null,null,null,null,null,null,null,null,null,null,67,0,0,0,104835.10761748633,0]
[null,null,null,null,null,null,null,null,null,null,68,0,0,0,104835.10761748633,0]
[null,null,null,null,null,null,null,null,null,null,69,0,0,0,104835.10761748633,0]
[null,null,null,null,null,null,null,null,null,null,70,0,0,0,104835.10761748633,0]
[null,null,null,null,null,null,null,null,null,null,71,0,0,0,104835.10761748633,0]
[null,null,null,null,null,null,null,null,null,null,72,0,0,0,104835.10761748633,0]
[null,null,null,null,null,null,null,null,null,null,73,0,0,0,104835.10761748633,0]
[null,null,null,null,null,null,null,null,null,null,74,0,0,0,104835.10761748633,0]
["Mão de obra familiar",{"$f":"+J22","v":62942},null,null,null,null,null,null,null,null,75,0,0,0,104835.10761748633,0]
["Mão de obra contratada",{"$f":"+J23","v":42698.360655737706},null,null,null,null,null,null,null,null,76,0,0,0,104835.10761748633,0]
["Outros custos variáveis",95600,null,null,null,null,null,null,null,null,77,0,0,0,104835.10761748633,0]
["Depreciação",55468.962,null,null,null,null,null,null,null,null,78,0,0,0,104835.10761748633,0]
["Custo de capital",56273.674117883937,null,null,null,null,null,null,null,null,79,0,0,0,104835.10761748633,0]
[null,null,null,null,null,null,null,null,null,null,80,0,0,0,104835.10761748633,0]
[null,null,null,null,null,null,null,null,null,null,81,0,0,0,104835.10761748633,0]
[null,null,null,null,null,null,null,null,null,null,82,0,0,0,104835.10761748633,0]
[null,null,null,null,null,null,null,null,null,null,83,0,0,0,104835.10761748633,0]
[null,null,null,null,null,null,null,null,null,null,84,0,0,0,104835.10761748633,0]
[null,null,null,null,null,null,null,null,null,null,85,0,0,0,104835.10761748633,0]
[null,null,null,null,null,null,null,null,null,null,86,0,0,0,104835.10761748633,0]
[null,null,null,null,null,null,null,null,null,null,87,0,0,0,104835.10761748633,0]
[null,null,null,null,null,null,null,null,null,null,88,0,0,0,104835.10761748633,0]
[null,null,null,null,null,null,null,null,null,null,89,0,0,0,104835.10761748633,0]
[null,null,null,null,null,null,null,null,null,null,90,0,0,0,104835.10761748633,0]
[null,null,null,null,null,null,null,null,null,null,91,0,0,0,104835.10761748633,0]
[null,null,null,null,null,null,null,null,null,null,92,0,0,0,104835.10761748633,0]
[null,null,null,null,null,null,null,null,null,null,93,0,0,0,104835.10761748633,0]
[null,null,null,null,null,null,null,null,null,null,94,0,0,0,104835.10761748633,0]
[null,null,null,null,null,null,null,null,null,null,95,0,0,0,104835.10761748633,0]
[null,null,null,null,null,null,null,null,null,null,96,0,0,0,104835.10761748633,0]
[null,null,null,null,null,null,null,null,null,null,97,0,0,0,104835.10761748633,0]
[null,null,null,null,null,null,null,null,null,null,98,0,0,0,104835.10761748633,0]
[null,null,null,null,null,null,null,null,null,null,99,0,0,0,104835.10761748633,0]
[null,null,null,null,null,null,null,null,null,null,100,0,0,0,104835.10761748633,0]
[null,null,null,null,null,null,null,null,null,null,null,"x","x","x","x","x"]

{"sheet":"Frango de corte","index":6,"n_rows":103,"n_cols":80,"rows_kept":103,"cut":false,"hidden":false,"merged":[[64,6,69,6],[64,7,69,7],[52,6,52,7],[53,6,56,6],[53,7,56,7],[57,6,63,6],[57,7,63,7],[68,2,74,4],[0,0,0,2],[2,3,2,4],[3,3,4,3],[3,4,4,4],[5,3,6,3],[5,4,6,4],[10,3,11,3],[10,4,11,4],[8,3,9,3],[8,4,9,4],[53,0,53,1],[53,2,53,4],[55,2,67,4]]}
["CÁLCULO SIMPLIFICADO DO CUSTO DE PRODUÇÃO DE FRANGOS DE CORTE COM CONTRATO DE PARCERIA",null,null,null,null,null,null,null,null,null,"Ano","Instalações","Equipametos","Terreno e valor residual","Margem bruta (MB)","Entradas Líquidas de Caixa (",{"$f":"IRR(P2:P102,)*100","v":-0.26534729410395697},null,null,null,null,null,null,null,null,null,"CHAVE","VERIFICADOR","A1","A2","A3","A4","A5","A6","A7","A8","A9","A10","A11","A12","A13","A14","A15","A16","A17","A18","A19","B1","B2","B3","B4","B5","B6","B7","C1","C2","C3","C4","C5","C6","C7","C8","C9","C10","C11","C12","C13","C14","C15","D1","D2","D3","D4","D5","D6","D7","D8","D9","D10","D11"]
[null,null,null,null,null,null,null,null,null,null,0,{"$f":"-$B$16","v":-130000},{"$f":"-$B$15","v":-141000},{"$f":"-$B$17","v":-5000},0,{"$f":"IF($K2>MAX($C$15:$C$16),0,SUM(L2:O2))","v":-276000},null,null,null,null,null,null,null,null,null,null,{"$f":"AC2&AD2&AF2&AG2","v":"Exemplo 6climatizado pressão positivaChapecó, SC42278"},null,{"$f":"E4","v":"Exemplo 6"},{"$f":"E6","v":"climatizado pressão positiva"},{"$f":"E8","v":1200},{"$f":"E9","v":"Chapecó, SC"},{"$f":"E11","v":42278},null,{"$f":"B4","v":12500},null,{"$f":"B6","v":2.4},null,{"$f":"B7","v":43},{"$f":"B8","v":16},{"$f":"B9","v":28},{"$f":"B10","v":12},{"$f":"B12","v":5.9830508474576272},{"$f":"B11","v":1.85},null,null,{"$f":"B5","v":0.98399999999999999},{"$f":"B15","v":141000},{"$f":"B16","v":130000},{"$f":"B17","v":5000},{"$f":"C15","v":12},{"$f":"C16","v":25},{"$f":"E15","v":0.02},{"$f":"G22","v":25000},{"$f":"H24","v":10500},{"$f":"H25","v":0},{"$f":"H26","v":3273.6262711864406},{"$f":"H27","v":9118.1694915254229},{"$f":"H28","v":2393.2203389830506},null,{"$f":"H29","v":200},{"$f":"H30","v":800},{"$f":"H31","v":2094.0677966101694},{"$f":"H32","v":2991.5254237288136},{"$f":"H33","v":300},{"$f":"H34","v":0},{"$f":"H35","v":15255},{"$f":"H37","v":43690.81},{"$f":"H38","v":2941.6666666666665},{"$f":"B41","v":0.26240000000000002},{"$f":"B42","v":0.1782},{"$f":"B43","v":8.5800000000000001E-2},{"$f":"B44","v":0.26400000000000001},{"$f":"B45","v":2.81E-2},{"$f":"B46","v":0.29210000000000003},{"$f":"B49","v":8.4200000000000025E-2},{"$f":"B50","v":-1.5999999999999903E-3},{"$f":"B51","v":-2.9700000000000004E-2},{"$f":"B52","v":2.5999999999999999E-3},{"$f":"Q1","v":-0.26534729410395697}]
["Alojamento e desempenho","Índices técnicos",null,"Caracterização",null,null,null,null,null,null,1,{"$f":"IF($K3/$C$16=INT($K3/$C$16),-$B$16,0)*IF(MAX($C$15:$C$16)-$K3<$C$16,0,1)","v":0},{"$f":"IF($K3/$C$15=INT($K3/$C$15),-$B$15,0)*IF(MAX($C$15:$C$16)-$K3<$C$15,0,1)","v":0},{"$f":"IF($K3=MAX($C$15:$C$16),$B$17+$F$13*$B$15+$F$14*$B$16,0)","v":0},{"$f":"$E$41-$E$42","v":14961.867344632767},14961.867344632767]
["Alojamento inicial (cabeças/lote)",12500,null,"Identificação da granja:","Exemplo 6",null,"Sistema de Criação",null,null,null,2,0,0,0,14961.867344632767,14961.867344632767]
["Mortalidade (%)",0.98399999999999999,null,null,null,null,"convencional",null,null,null,3,0,0,0,14961.867344632767,{"$f":"IF($K5>MAX($C$15:$C$16),0,SUM(L5:O5))","v":14961.867344632767}]
["Peso médio de venda (kg vivo/cabeça)",2.4,null,"Sistema de criação:","climatizado pressão positiva",null,"climatizado pressão positiva",null,null,null,4,0,0,0,14961.867344632767,14961.867344632767]
["Duração do lote (dias)",43,null,null,null,null,"climatizado pressão negativa",null,null,null,5,0,0,0,14961.867344632767,14961.867344632767]
["Vazio sanitário (dias/lote)",16,null,"Área:",1200,null,"dark house",null,null,null,6,0,0,0,14961.867344632767,14961.867344632767]
["Vazio sanitário na troca de cama (dias)",28,null,"Município e UF:","Chapecó, SC",null,null,null,null,null,7,0,0,0,14961.867344632767,14961.867344632767]
["Número de lotes para troca de cama",12,null,null,null,null,null,null,null,null,8,0,0,0,14961.867344632767,14961.867344632767]
["Conversão alimentar",1.85,null,"Data entrega lote:","2015-10-01",null,null,null,null,null,9,0,0,0,14961.867344632767,14961.867344632767]
["Número de lotes por ano",{"$f":"IF((B8+B9)=0,,(365-(B9-B8))/(B7+B8))","v":5.9830508474576272},null,null,null,"Valor residual (%)","Depreciação (R$/ano)","Custo de capital (R$/ano)",null,null,10,0,0,0,14961.867344632767,14961.867344632767]
[null,null,null,null,null,0.1,{"$f":"IF(C15<=0,\"\",(B15*(1-F13))/C15)","v":10575},{"$f":"-PMT($E$15,C15,B15,,0)-G13","v":2757.9031238361567},null,null,11,0,0,0,14961.867344632767,14961.867344632767]
["Investimento realizado","Valor novo ou atualizado (R$)","Vida útil (anos)",null,"Juros sobre capital",0.1,{"$f":"IF(C16<=0,\"\",(B16*(1-F14))/C16)","v":4680},{"$f":"-PMT($E$15,C16,B16,,0)-G14","v":1978.6569942613132},null,null,12,0,-141000,0,14961.867344632767,-126038.13265536723]
["Equipamentos",141000,12,null,0.02,1,{"$f":"IF(C16<=0,\"\",(B17*(1-F15))/C16)","v":0},{"$f":"-PMT($E$15,C16,B17,,0)-G15","v":256.10219208697362},null,null,13,0,0,0,14961.867344632767,14961.867344632767]
["Instalações",130000,25,null,null,null,{"$f":"SUM(G13:G15)","v":15255},{"$f":"SUM(H13:H15)","v":4992.6623101844434},null,null,14,0,0,0,14961.867344632767,14961.867344632767]
["Terreno ocupado pelas instalações",5000,null,null,null,null,null,"Unidades",null,null,15,0,0,0,14961.867344632767,14961.867344632767]
["Total",{"$f":"SUM(B15:B17)","v":276000},null,null,null,null,"Financiamento","R$/cab",{"$f":"+B12*B4*(1-B5/100)","v":74052.220338983054},null,16,0,0,0,14961.867344632767,14961.867344632767]
[null,null,null,null,null,"Anual",1,"R$/lote",{"$f":"+B12","v":5.9830508474576272},null,17,0,0,0,14961.867344632767,14961.867344632767]
["Financiamento","Unidade","Valores",null,null,"Trimestral",4,"R$/mês",12,null,18,0,0,0,14961.867344632767,14961.867344632767]
["Valor da prestação do financiamento","Anual",25000,null,null,"Semestral",2,"R$/ano",1,null,19,0,0,0,14961.867344632767,14961.867344632767]
[null,null,null,null,null,null,{"$f":"+VLOOKUP(B21,F19:G21,2,FALSE)*C21","v":25000},"R$/troca",{"$f":"+B12/B10","v":0.49858757062146891},null,20,0,0,0,14961.867344632767,14961.867344632767]
["Itens de despesa","Unidade","Valores",null,null,null,"Itens de despesas","R$/ano",null,null,21,0,0,0,14961.867344632767,14961.867344632767]
["Mão de obra familiar","R$/ano",10500,null,null,null,"Mão de obra familiar",{"$f":"+C24*VLOOKUP(B24,$H$18:$I$22,2,FALSE)","v":10500},"Mão de obra familiar",{"$f":"H24","v":10500},22,0,0,0,14961.867344632767,14961.867344632767]
["Mão de obra contratada e encargos sociais","R$/mês",0,null,null,null,"Mão de obra contratada",0,"Mão de obra contratada",{"$f":"SUM(H25:H26)","v":3273.6262711864406},23,0,0,0,14961.867344632767,14961.867344632767]
["Diaristas e prestadores de serviços","R$/lote",547.15,null,null,null,"Diaristas e serviços",3273.6262711864406,"Outros custos variáveis",{"$f":"+SUM(H27:H34)","v":17896.983050847455},24,0,0,0,14961.867344632767,14961.867344632767]
["Energia e aquecimento","R$/lote",1524,null,null,null,"Energia e aquecimento",9118.1694915254229,"Depreciação",{"$f":"+H35","v":15255},25,0,0,32100,14961.867344632767,47061.867344632767]
["Substrato para cama","R$/troca",4800,null,null,null,"Substrato para cama",2393.2203389830506,"Custo de capital",{"$f":"E45","v":4992.6623101844434},26,0,0,0,14961.867344632767,0]
["Licença ambiental","R$/ano",200,null,null,null,"Licença ambiental",200,null,null,27,0,0,0,14961.867344632767,0]
["Seguro","R$/ano",800,null,null,null,"Seguro",800,null,null,28,0,0,0,14961.867344632767,0]
["Manutenção","R$/lote",350,null,null,null,"Manutenção",2094.0677966101694,null,null,29,0,0,0,14961.867344632767,0]
["Insumos para limpeza, desinfecção e medicamentos","R$/lote",500,null,null,null,"Desinfetantes e medicamentos",2991.5254237288136,null,null,30,0,0,0,14961.867344632767,0]
["Despesas administrativas","R$/ano",300,null,null,null,"Despesas administrativas",300,null,null,31,0,0,0,14961.867344632767,0]
["Outros","R$/mês",0,null,null,null,"Outros",0,null,null,32,0,0,0,14961.867344632767,0]
[null,null,null,null,null,null,"Depreciação",{"$f":"G16","v":15255},null,null,33,0,0,{"$f":"IF($K35=MAX($C$15:$C$16),$B$17+$F$13*$B$15+$F$14*$B$16,0)","v":0},14961.867344632767,0]
["Itens de receita","Unidade","Valores",null,null,null,null,null,null,null,34,0,0,0,14961.867344632767,0]
["Receita com a venda dos frangos","R$/cab",0.59,null,null,null,"Receita com a venda dos frangos",{"$f":"+C37*VLOOKUP(B37,$H$18:$I$22,2,FALSE)","v":43690.81},null,null,35,0,0,0,14961.867344632767,0]
["Receita com a venda da cama de aviário","R$/troca",5900,null,null,null,"Receita com a venda da cama de aviário",{"$f":"+C38*VLOOKUP(B38,$H$18:$I$22,2,FALSE)","v":2941.6666666666665},null,null,36,0,0,0,14961.867344632767,0]
[null,null,null,null,null,null,null,null,null,null,37,0,0,0,14961.867344632767,0]
["Receita bruta e custos","R$/kg vivo","R$/cabeça","R$/lote","R$/ano",null,null,null,null,null,38,0,0,0,14961.867344632767,0]
["A - Receita bruta",{"$f":"ROUND(C41/$B$6,4)","v":0.26240000000000002},{"$f":"D41/($B$4*(1-$B$5/100))","v":0.6297242196547358},{"$f":"E41/$B$12","v":7794.0966666666654},{"$f":"SUM(H37:H38)","v":46632.476666666662},null,null,null,null,null,39,0,0,0,14961.867344632767,0]
["B - Custos variáveis",{"$f":"ROUND(C42/$B$6,4)","v":0.1782},{"$f":"ROUND(D42/($B$4*(1-$B$5/100)),4)","v":0.42770000000000002},{"$f":"E42/$B$12","v":5293.3879603399428},{"$f":"SUM(H24:H34)","v":31670.609322033895},null,null,null,null,null,40,0,0,0,14961.867344632767,0]
["C - Depreciação",8.5800000000000001E-2,{"$f":"ROUND(D43/($B$4*(1-$B$5/100)),4)","v":0.20599999999999999},{"$f":"E43/$B$12","v":2549.7025495750709},{"$f":"G16","v":15255},null,null,null,null,null,41,0,0,0,14961.867344632767,0]
["D - Custo operacional (B+C)",{"$f":"SUM(B42:B43)","v":0.26400000000000001},{"$f":"SUM(C42:C43)","v":0.63370000000000004},{"$f":"SUM(D42:D43)","v":7843.0905099150132},{"$f":"SUM(E42:E43)","v":46925.609322033895},null,null,null,null,null,42,0,0,0,14961.867344632767,0]
[{"$f":"\"E - Custo de capital ou retorno esperado de \"&E15*100&\"% ao ano\"","v":"E - Custo de capital ou retorno esperado de 2% ao ano"},2.81E-2,{"$f":"D45/($B$4*(1-$B$5/100))","v":6.7420832047032808E-2},{"$f":"E45/$B$12","v":834.46763824612515},{"$f":"IF(E15<=0,0,H16)","v":4992.6623101844434},null,null,null,null,null,43,0,0,0,14961.867344632767,0]
["F - Custo total (B+C+E)",{"$f":"SUM(B44:B45)","v":0.29210000000000003},{"$f":"SUM(C44:C45)","v":0.70112083204703279},{"$f":"SUM(D44:D45)","v":8677.5581481611389},{"$f":"SUM(E44:E45)","v":51918.271632218341},null,null,null,null,null,44,0,0,0,14961.867344632767,0]
[null,null,null,null,null,null,null,null,null,null,45,0,0,0,14961.867344632767,0]
["Resultados","R$/kg vivo","R$/cabeça","R$/lote","R$/ano",null,null,null,null,null,46,0,0,0,14961.867344632767,0]
["G - Margem bruta:  (Receita bruta - Custo variável)",{"$f":"+B41-B42","v":8.4200000000000025E-2},{"$f":"+C41-C42","v":0.20202421965473577},{"$f":"+D41-D42","v":2500.7087063267227},{"$f":"+E41-E42","v":14961.867344632767},null,null,null,null,null,47,0,0,0,14961.867344632767,0]
["H - Margem líquida:  (Receita bruta - Custo operacional)",{"$f":"+B41-B44","v":-1.5999999999999903E-3},{"$f":"+C41-C44","v":-3.975780345264246E-3},-48.99384324834773,-293.13265536723338,null,null,null,null,null,48,0,0,0,14961.867344632767,0]
["I - Lucro líquido: (Receita bruta - Custo total)",{"$f":"+B41-B46","v":-2.9700000000000004E-2},{"$f":"+C41-C46","v":-7.1396612392296999E-2},{"$f":"+D41-D46","v":-883.46148149447345},{"$f":"+E41-E46","v":-5285.7949655516786},null,null,null,null,null,49,0,0,0,14961.867344632767,0]
["J - Geração de caixa (Entradas de caixa - Saídas de Caixa)",{"$f":"ROUND(C52/$B$6,4)","v":2.5999999999999999E-3},{"$f":"ROUND(D52/($B$4*(1-$B$5/100)),4)","v":6.1999999999999998E-3},{"$f":"E52/$B$12","v":77.195958451368924},{"$f":"E41-(E42-H24+G22)","v":461.86734463276662},null,null,null,null,null,50,0,0,0,14961.867344632767,0]
[null,null,null,null,null,null,"Matriz da Análise financeira",null,null,null,51,0,0,0,14961.867344632767,0]
["Composição do custo total",null,"Análise do resultado",null,null,null,{"$f":"IF(AND(E52<0,E41<E44),\"Pior resultado possível! A receita bruta não cobre o custo operacional e a geração de caixa é negativa.\",\"\")","v":""},{"$f":"IF(AND(E52>0,E41<E44),\"Resultado ruim, mas honrando os compromissos financeiros. A receita bruta não cobre o custo operacional, mas a geração de caixa é positiva.\",\"\")","v":"Resultado ruim, mas honrando os compromissos financeiros. A receita bruta não cobre o custo operacional, mas a geração de caixa é positiva."},null,null,52,0,0,0,14961.867344632767,0]
[null,null,null,null,null,null,null,null,null,null,53,0,0,0,14961.867344632767,0]
[null,null,{"$f":"G54&H54&G58&H58&G65&H65","v":"Resultado ruim, mas honrando os compromissos financeiros. A receita bruta não cobre o custo operacional, mas a geração de caixa é positiva."},null,null,null,null,null,null,null,54,0,0,0,14961.867344632767,0]
[null,null,null,null,null,null,null,null,null,null,55,0,0,0,14961.867344632767,0]
[null,null,null,null,null,null,{"$f":"IF(AND(E52<0,E41>=E44,E41<E46),\"Resultado abaixo do esperado e com problemas para honrar os compromissos financeiros. A receita bruta cobre o custo operacional, mas não atende a expectativa de retorno sobre o investimento de \"&$E$15*100&\"% ao ano. Além disso, a geração de caixa é negativa.\",\"\")","v":""},{"$f":"IF(AND(E52>=0,E41>=E44,E41<E46),\"Resultado abaixo do esperado, mas honrando os compromissos financeiros. A receita bruta cobre o custo operacional, mas não atende a expectativa de retorno sobre o investimento de \"&$E$15*100&\"% ao ano. Entretanto, a geração de caixa é positiva.\",\"\")","v":""},null,null,56,0,0,0,14961.867344632767,0]
[null,null,null,null,null,null,null,null,null,null,57,0,0,0,14961.867344632767,0]
[null,null,null,null,null,null,null,null,null,null,58,0,0,0,14961.867344632767,0]
[null,null,null,null,null,null,null,null,null,null,59,0,0,0,14961.867344632767,0]
[null,null,null,null,null,null,null,null,null,null,60,0,0,0,14961.867344632767,0]
[null,null,null,null,null,null,null,null,null,null,61,0,0,0,14961.867344632767,0]
[null,null,null,null,null,null,null,null,null,null,62,0,0,0,14961.867344632767,0]
[null,null,null,null,null,null,{"$f":"IF(AND(E52<0,E41>=E46),\"Resultado acima do esperado mas com problemas para honrar os compromissos financeiros. A receita bruta atende a expectativa de retorno sobre o investimento de  \"&$E$15*100&\"% ao ano. Entretanto, a geração de caixa é negativa.\",\"\")","v":""},{"$f":"IF(AND(E52>=0,E41>=E46),\"Melhor resultado possível! A receita bruta atende a expectativa de retorno sobre o investimento de \"&$E$15*100&\"% ao ano e a geração de caixa é positiva.\",\"\")","v":""},null,null,63,0,0,0,14961.867344632767,0]
[null,null,null,null,null,null,null,null,null,null,64,0,0,0,14961.867344632767,0]
[null,null,null,null,null,null,null,null,null,null,65,{"$f":"IF($K67/$C$16=INT($K67/$C$16),-$B$16,0)*IF(MAX($C$15:$C$16)-$K67<$C$16,0,1)","v":0},{"$f":"IF($K67/$C$15=INT($K67/$C$15),-$B$15,0)*IF(MAX($C$15:$C$16)-$K67<$C$15,0,1)","v":0},{"$f":"IF($K67=MAX($C$15:$C$16),$B$17+$F$13*$B$15+$F$14*$B$16,0)","v":0},{"$f":"$E$41-$E$42","v":14961.867344632767},0]
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[null,null,{"$f":"IF(P3<0,\"\",\"A Taxa Interna de Retorno (TIR) do investimento foi estimada em \"&TRUNC(Q1,1)&\"% ao ano.\")","v":"A Taxa Interna de Retorno (TIR) do investimento foi estimada em -0,2% ao ano."},null,null,null,null,null,null,null,67,0,0,0,14961.867344632767,{"$f":"IF($K69>MAX($C$15:$C$16),0,SUM(L69:O69))","v":0}]
[null,null,null,null,null,null,null,null,null,null,68,0,0,0,14961.867344632767,0]
[null,null,null,null,null,null,null,null,null,null,69,0,0,0,14961.867344632767,0]
[null,null,null,null,null,null,null,null,null,null,70,0,0,0,14961.867344632767,0]
[null,null,null,null,null,null,null,null,null,null,71,0,0,0,14961.867344632767,0]
[null,null,null,null,null,null,null,null,null,null,72,0,0,0,14961.867344632767,0]
[null,null,null,null,null,null,null,null,null,null,73,0,0,0,14961.867344632767,0]
[null,null,null,null,null,null,null,null,null,null,74,0,0,0,14961.867344632767,0]
["Mão de obra familiar",{"$f":"+J24","v":10500},null,null,null,null,null,null,null,null,75,0,0,0,14961.867344632767,0]
["Mão de obra contratada",{"$f":"+J25","v":3273.6262711864406},null,null,null,null,null,null,null,null,76,0,0,0,14961.867344632767,0]
["Outros custos variáveis",17896.983050847455,null,null,null,null,null,null,null,null,77,0,0,0,14961.867344632767,0]
["Depreciação",15255,null,null,null,null,null,null,null,null,78,0,0,0,14961.867344632767,0]
["Custo de capital",4992.6623101844434,null,null,null,null,null,null,null,null,79,0,0,0,14961.867344632767,0]
[null,null,null,null,null,null,null,null,null,null,80,0,0,0,14961.867344632767,0]
[null,null,null,null,null,null,null,null,null,null,81,0,0,0,14961.867344632767,0]
[null,null,null,null,null,null,null,null,null,null,82,0,0,0,14961.867344632767,0]
[null,null,null,null,null,null,null,null,null,null,83,0,0,0,14961.867344632767,0]
[null,null,null,null,null,null,null,null,null,null,84,0,0,0,14961.867344632767,0]
[null,null,null,null,null,null,null,null,null,null,85,0,0,0,14961.867344632767,0]
[null,null,null,null,null,null,null,null,null,null,86,0,0,0,14961.867344632767,0]
[null,null,null,null,null,null,null,null,null,null,87,0,0,0,14961.867344632767,0]
[null,null,null,null,null,null,null,null,null,null,88,0,0,0,14961.867344632767,0]
[null,null,null,null,null,null,null,null,null,null,89,0,0,0,14961.867344632767,0]
[null,null,null,null,null,null,null,null,null,null,90,0,0,0,14961.867344632767,0]
[null,null,null,null,null,null,null,null,null,null,91,0,0,0,14961.867344632767,0]
[null,null,null,null,null,null,null,null,null,null,92,0,0,0,14961.867344632767,0]
[null,null,null,null,null,null,null,null,null,null,93,0,0,0,14961.867344632767,0]
[null,null,null,null,null,null,null,null,null,null,94,0,0,0,14961.867344632767,0]
[null,null,null,null,null,null,null,null,null,null,95,0,0,0,14961.867344632767,0]
[null,null,null,null,null,null,null,null,null,null,96,0,0,0,14961.867344632767,0]
[null,null,null,null,null,null,null,null,null,null,97,0,0,0,14961.867344632767,0]
[null,null,null,null,null,null,null,null,null,null,98,0,0,0,14961.867344632767,0]
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{"sheet":"Lista de variáveis BD","index":7,"n_rows":53,"n_cols":12,"rows_kept":53,"cut":false,"hidden":false,"merged":[]}
["N.º da variável","UPD","UPL","UC","UT","WTF","Frango",{"$f":"SUM(H2:H53)","v":1},{"$f":"SUM(I2:I53)","v":10},{"$f":"SUM(J2:J53)","v":0},{"$f":"SUM(K2:K53)","v":0},{"$f":"SUM(L2:L53)","v":5}]
["A1","Identificação da granja","Identificação da granja","Identificação da granja","Identificação da granja","Identificação da granja","Identificação da granja",{"$f":"IF(B2=C2,\"\",1)","v":""},{"$f":"IF(C2=D2,\"\",1)","v":""},{"$f":"IF(D2=E2,\"\",1)","v":""},{"$f":"IF(E2=F2,\"\",1)","v":""},{"$f":"IF(F2=G2,\"\",1)","v":""}]
["A2","Sistema de criação","Sistema de criação","Sistema de criação","Sistema de criação","Sistema de criação","Sistema de criação",{"$f":"IF(B3=C3,\"\",1)","v":""},"",{"$f":"IF(D3=E3,\"\",1)","v":""},"",""]
["A3",null,null,null,null,null,"Área","","","","",1]
["A4","Município e UF","Município e UF","Município e UF","Município e UF","Município e UF","Município e UF","","","","",""]
["A5","Data entrega do lote","Data entrega do lote","Data entrega do lote","Data entrega do lote","Data entrega do lote","Data entrega do lote","","","","",""]
["A6","Média de matrizes ativas (cabeças)","Média de matrizes ativas (cabeças)",null,null,null,null,"",1,"","",""]
["A7",null,null,"Alojamento inicial (cabeças/lote)","Alojamento inicial (cabeças/lote)","Alojamento inicial (cabeças/lote)","Alojamento inicial (cabeças/lote)",{"$f":"IF(B8=C8,\"\",1)","v":""},{"$f":"IF(C8=D8,\"\",1)","v":1},{"$f":"IF(D8=E8,\"\",1)","v":""},{"$f":"IF(E8=F8,\"\",1)","v":""},{"$f":"IF(F8=G8,\"\",1)","v":""}]
["A8","Vendidos/matriz/ano","Vendidos/matriz/ano",null,null,null,null,"",{"$f":"IF(C9=D9,\"\",1)","v":1},"","",""]
["A9","Peso médio de venda (kg vivo/cabeça)","Peso médio de venda (kg vivo/cabeça)","Peso médio de venda (kg vivo/cabeça)","Peso médio de venda (kg vivo/cabeça)","Peso médio de venda (kg vivo/cabeça)","Peso médio de venda (kg vivo/cabeça)","",{"$f":"IF(C10=D10,\"\",1)","v":""},"","",""]
["A10","Programação dos lotes","Programação dos lotes",null,null,null,null,{"$f":"IF(B11=C11,\"\",1)","v":""},1,"","",""]
["A11",null,null,"Duração do lote (dias)","Duração do lote (dias)","Duração do lote (dias)","Duração do lote (dias)","",1,"","",""]
["A12",null,null,"Vazio sanitário (dias/lote)","Vazio sanitário (dias/lote)","Vazio sanitário (dias/lote)","Vazio sanitário (dias/lote)","",1,"","",""]
["A13",null,null,null,null,null,"Vazio sanitário troca de cama (dias/lote)","","","","",1]
["A14",null,null,null,null,null,"Número de lotes para troca de cama","","","","",1]
["A15","Número de lotes por ano","Número de lotes por ano","Número de lotes por ano","Número de lotes por ano","Número de lotes por ano","Número de lotes por ano","","","","",""]
["A16",null,"Conversão alimentar na creche","Conversão alimentar","Conversão alimentar","Conversão alimentar","Conversão alimentar",1,1,"","",""]
["A17","Consumo dos reprodutores (kg/matriz/ano)","Consumo dos reprodutores (kg/matriz/ano)",null,null,null,null,"",1,"","",""]
["A18","Mortalidade de matrizes (%)","Mortalidade de matrizes (%)",null,null,null,null,"",1,"","",""]
["A19",null,null,"Mortalidade (%)","Mortalidade (%)","Mortalidade (%)","Mortalidade (%)","",1,"","",""]
["B1","Equipamentos (R$)","Equipamentos (R$)","Equipamentos (R$)","Equipamentos (R$)","Equipamentos (R$)","Equipamentos (R$)","","","","",""]
["B2","Instalações (R$)","Instalações (R$)","Instalações (R$)","Instalações (R$)","Instalações (R$)","Instalações (R$)","","","","",""]
["B3","Terreno ocupado pelas instalações (R$)","Terreno ocupado pelas instalações (R$)","Terreno ocupado pelas instalações (R$)","Terreno ocupado pelas instalações (R$)","Terreno ocupado pelas instalações (R$)","Terreno ocupado pelas instalações (R$)","","","","",""]
["B4","Equipamentos (anos)","Equipamentos (anos)","Equipamentos (anos)","Equipamentos (anos)","Equipamentos (anos)","Equipamentos (anos)","","","","",""]
["B5","Instalações (anos)","Instalações (anos)","Instalações (anos)","Instalações (anos)","Instalações (anos)","Instalações (anos)","","","","",""]
["B6","Juros sobre capital","Juros sobre capital","Juros sobre capital","Juros sobre capital","Juros sobre capital","Juros sobre capital","","","","",""]
["B7","Valor da prestação do financiamento","Valor da prestação do financiamento","Valor da prestação do financiamento","Valor da prestação do financiamento","Valor da prestação do financiamento","Valor da prestação do financiamento","","","","",""]
["C1","Mão de obra familiar","Mão de obra familiar","Mão de obra familiar","Mão de obra familiar","Mão de obra familiar","Mão de obra familiar","","","","",""]
["C2","Mão de obra contratada e encargos sociais","Mão de obra contratada e encargos sociais","Mão de obra contratada e encargos sociais","Mão de obra contratada e encargos sociais","Mão de obra contratada e encargos sociais","Mão de obra contratada e encargos sociais","","","","",""]
["C3","Diaristas e prestadores de serviços","Diaristas e prestadores de serviços","Diaristas e prestadores de serviços","Diaristas e prestadores de serviços","Diaristas e prestadores de serviços","Diaristas e prestadores de serviços","","","","",""]
["C4","Energia e aquecimento","Energia e aquecimento","Energia e aquecimento","Energia e aquecimento","Energia e aquecimento","Energia e aquecimento","","","","",""]
["C5",null,null,null,null,null,"Substrato para cama","","","","",1]
["C6","Tratamento, transporte e aplicação de dejetos","Tratamento, transporte e aplicação de dejetos","Tratamento, transporte e aplicação de dejetos","Tratamento, transporte e aplicação de dejetos","Tratamento, transporte e aplicação de dejetos",null,"","","","",1]
["C7","Licença ambiental","Licença ambiental","Licença ambiental","Licença ambiental","Licença ambiental","Licença ambiental","","","","",""]
["C8","Seguro","Seguro","Seguro","Seguro","Seguro","Seguro","","","","",""]
["C9","Manutenção","Manutenção","Manutenção","Manutenção","Manutenção","Manutenção","","","","",""]
["C10","Insumos para limpeza, desinfecção, vacinas e medicamentos","Insumos para limpeza, desinfecção, vacinas e medicamentos","Insumos para limpeza, desinfecção, vacinas e medicamentos","Insumos para limpeza, desinfecção, vacinas e medicamentos","Insumos para limpeza, desinfecção, vacinas e medicamentos","Insumos para limpeza, desinfecção, vacinas e medicamentos","","","","",""]
["C11","Despesas administrativas","Despesas administrativas","Despesas administrativas","Despesas administrativas","Despesas administrativas","Despesas administrativas","","","","",""]
["C12","Outros","Outros","Outros","Outros","Outros","Outros","","","","",""]
["C13","Depreciação","Depreciação","Depreciação","Depreciação","Depreciação","Depreciação","","","","",""]
["C14","Receita com a venda dos leitões","Receita com a venda dos leitões","Receita com a venda dos leitões","Receita com a venda dos leitões","Receita com a venda dos leitões","Receita com a venda dos leitões","","","","",""]
["C15","Receita com a venda de dejeto ou composto","Receita com a venda de dejeto ou composto","Receita com a venda de dejeto ou composto","Receita com a venda de dejeto ou composto","Receita com a venda de dejeto ou composto","Receita com a venda de dejeto ou composto","","","","",""]
["D1","A - Receita bruta","A - Receita bruta","A - Receita bruta","A - Receita bruta","A - Receita bruta","A - Receita bruta","","","","",""]
["D2","B - Custos variáveis","B - Custos variáveis","B - Custos variáveis","B - Custos variáveis","B - Custos variáveis","B - Custos variáveis","","","","",""]
["D3","C - Depreciação","C - Depreciação","C - Depreciação","C - Depreciação","C - Depreciação","C - Depreciação","","","","",""]
["D4","D - Custo operacional (B+C)","D - Custo operacional (B+C)","D - Custo operacional (B+C)","D - Custo operacional (B+C)","D - Custo operacional (B+C)","D - Custo operacional (B+C)","","","","",""]
["D5","E - Custo de capital ou retorno esperado de 5,8% ao ano","E - Custo de capital ou retorno esperado de 5,8% ao ano","E - Custo de capital ou retorno esperado de 5,8% ao ano","E - Custo de capital ou retorno esperado de 5,8% ao ano","E - Custo de capital ou retorno esperado de 5,8% ao ano","E - Custo de capital ou retorno esperado de 5,8% ao ano","","","","",""]
["D6","F - Custo total (B+C+E)","F - Custo total (B+C+E)","F - Custo total (B+C+E)","F - Custo total (B+C+E)","F - Custo total (B+C+E)","F - Custo total (B+C+E)","","","","",""]
["D7","G - Margem bruta  (Receita bruta - Custo variável)","G - Margem bruta  (Receita bruta - Custo variável)","G - Margem bruta  (Receita bruta - Custo variável)","G - Margem bruta  (Receita bruta - Custo variável)","G - Margem bruta  (Receita bruta - Custo variável)","G - Margem bruta  (Receita bruta - Custo variável)","","","","",""]
["D8","H - Margem líquida  (Receita bruta - Custo operacional)","H - Margem líquida  (Receita bruta - Custo operacional)","H - Margem líquida  (Receita bruta - Custo operacional)","H - Margem líquida  (Receita bruta - Custo operacional)","H - Margem líquida  (Receita bruta - Custo operacional)","H - Margem líquida  (Receita bruta - Custo operacional)","","","","",""]
["D9","I - Lucro líquido (Receita bruta - Custo total)","I - Lucro líquido (Receita bruta - Custo total)","I - Lucro líquido (Receita bruta - Custo total)","I - Lucro líquido (Receita bruta - Custo total)","I - Lucro líquido (Receita bruta - Custo total)","I - Lucro líquido (Receita bruta - Custo total)","","","","",""]
["D10","J - Geração de caixa (Entradas de caixa - Saídas de Caixa)","J - Geração de caixa (Entradas de caixa - Saídas de Caixa)","J - Geração de caixa (Entradas de caixa - Saídas de Caixa)","J - Geração de caixa (Entradas de caixa - Saídas de Caixa)","J - Geração de caixa (Entradas de caixa - Saídas de Caixa)","J - Geração de caixa (Entradas de caixa - Saídas de Caixa)","","","","",""]
["D11","TIR","TIR","TIR","TIR","TIR","TIR","","","","",""]