Trabalho de Grupo Análise Balanço MTAEF

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Fmaxc~cåæm ko Ncbcgåmv vufovvlzmv oa zcbm~ov Cnvmbu{mv o Xo~fog{ceogv o Zc~lcåÿov '''''''''''' ;

Cgãblvo Jlgcgfol~c o Ofmgöalfc km Ncbcgåm Jlgcb kc Oax~ovc ‒Acj~ozofc" Bkc‑ ''''''''''''''''''''' ?

Cf{lzm gæm Fm~~og{o '''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' ?

Cf{lzm Fm~~og{o '''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' :

Fcxl{cb X~öx~lm'''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' :

Xcvvlzm'''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' :

Jugkm Acgolm''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' 5

Cgãblvo km Jugkm ko Acgolm kc oax~ovc ''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' 9

Cgãblvo kcv Gofovvlkckov km Jugkm ko Acgolm ''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' 9

[ovmu~c~lc Blsulkc '''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' 9

Cgãblvo kc [ovmu~c~lc Básulkc ''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' <

^ãflmv Ofmgöalfm * Jlgcgfol~mv'''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' <

ôgklnlblkcko Ofmgöalfc * Jlgcgfol~c '''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' 38

Cgãblvo kmv ^ãflmv Jlgcgfol~mv4 '''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' 33

Cgãblvo kmv ^ãflmv Ofmgöalfmv '''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' 3>

^ãflmv ko Jugflmgcaog{m'''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' 36

Fmgfbuvæm''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' 3;

Nlnblme~cjlc''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''''' 3?



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Gc _JFK ko Aì{mkmv o [ìfglfcv ko Cgãblvo jml!gmv vmblfl{ckm uac cgãblvo c ua

ncbcgåm jm~goflkm xobm jm~ackm~" ko uac oax~ovc jlf{áflc'

C gmvvc oax~ovc ko gmao Acj~ozofc Bkc" vl{uckc gc ûc km Ac~" C~actìa kc

C~olc g´ 6>83" gc flkcko kc Cbjm~~ofc" koklfc!vo è x~ã{lfc ko kovxm~{mv gãu{lfmv xc~c

f~lcgåcv'

[oamv mv aclv zc~lckmv vo~zlåmv" kovko cubcv ko gc{cåæm" ao~eubim" zobc"

m~ecgltcåæm ko xcvvolmv" {ukm xogvcgkm gm noa!ov{c~ o klzo~væm kcv f~lcgåcv'

Zcamv cx~ovog{c~ m ncbcgåm kc gmvvc oax~ovc o c ~ovxof{lzc cgãblvo jlgcgfol~c o

ofmgöalfc" xc~c jlfc~amv c fmgiofo~ c vl{ucåæm cf{ucb kc gmvvc oax~ovc'

L~oamv x~mfoko~ cm fãbfubm km Jugkm ko Acgolm" kcv vucv Gofovvlkckov o è

[ovmu~c~lc Básulkc' Fma ov{ov fãbfubmv vo~ã xmvvázob fmgv{c{c~ vo c oax~ovc vo ogfmg{~c

osulbln~ckc jlgcgfol~caog{o" vo m vou flfbm mxo~cflmgcb eo~c blsulkot vujlflog{o xc~c

jcto~ jcfo cmv fmax~malvvmv ko fu~{m x~ctm o vo c oax~ovc cx~ovog{c mu gæm oyfokog{ov

ko {ovmu~c~lc'

Xm~ jla" vo~æm cx~ovog{ckmv mv ^ãflmv Jlgcgfol~mv" Ofmgöalfmv o ko

Jugflmgcaog{m suo l~æm aokl~ c cu{mgmalc suo c gmvvc oax~ovc xmvvul xc~c xcec~ cv

vucv kázlkcv" m buf~m mn{lkm gcv zogkcv" c ~m{c{lzlkcko km v{mf` o m x~ctm aìklm suo c

oax~ovc bozc c fmn~c~ o c xcec~ cv vucv kázlkcv xo~cg{o {o~fol~mv'



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ûn~lfcv Kc{cv

>88< / >838 / Cua' - Klalg'

Zc~lcåÿov

CF[LZMCf{lzm gæm fm~~og{o

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X~mx~lokckov ko Lgzov{laog{m >5';?<"88 ₢

9":?/ >:'6<<"88 ₢

9"83/ ! 3'8:8"88 ₢

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[m{cb km Cf{lzm gæm Fm~~og{o >5?'8<<"88 ₢ 9:":6/ >59'><5"88 ₢ 9;";9/ 6'3<9"88 ₢ 3"3:/

Cf{lzm fm~~og{oLgzog{ã~lmv 5'8;>"88 ₢ >">>/ 5'?3>"88 ₢ >">9/ ;58"88 ₢ :":5/

Fblog{ov >?'??9"88 ₢ 9"8?/ 6?'8<<"88 ₢ 38":?/ <'?;3"88 ₢ 65"66/

Mu{~cv fmg{cv c ~ofono~ >'<5;"88 ₢ 8"<;/ 3'?<>"88 ₢ 8";9/ ! 3'69>"88 ₢ !;:";5/

Fclyc 3'999"88 ₢ 8"?</ 988"88 ₢ 8">;/ ! 3'899"88 ₢ !?5":6/

Koxövl{mv ncgfã~lmv ?'888"88 ₢ 3"?5/ :'368"88 ₢ 3"9:/ 3'368"88 ₢ >>":8/

[m{cb km Cf{lzm Fm~~og{o ;>';:>"88 ₢ 36"65/ ?3'366"88 ₢ 3?"?>/ 9':53"88 ₢ >8";>/

[m{cb km CF[LZM 635'?:3"88 ₢ 6><';68"88 ₢ 33'9:<"88 ₢ 6"5;/

FCXL[CB X^ÖX^LM XCVVLZM

Fcxl{cb X~öx~lmFcxl{cb ~ocbltckm 5?'888"88 ₢ >6":>/ 5?'888"88 ₢ >>"55/ ! ₢ 8"88/

ôvo~zcv Boeclv ?'888"88 ₢ 3"?5/ 5'888"88 ₢ >"3>/ >'888"88 ₢ ;8"88/

ôvub{ckm blsulkm km xo~ámkm 33':88"88 ₢ 6":?/ 39'?>6"88 ₢ ?":>/ :'<>6"88 ₢ ?<":9/

[m{cb km Fcxl{cb X~öx~lm <3':88"88 ₢ >9"9;/ 388'?>6"88 ₢ 68"?3/ 9'<>6"88 ₢ <"5;/

XcvvlzmXcvvlzm gæm fm~~og{o

Jlgcgflcaog{mv Mn{lkmv 33>'3>9"88 ₢ 6?"63/ <3';??"88 ₢ >5"5:/ !>8':56"88 ₢ !39";;/

[m{cb km Xcvvlzm gæm Fm~~og{o 33>'3>9"88 ₢ 6?"63/ <3';??"88 ₢ >5"5:/ !>8':56"88 ₢ !39";;/

Xcvvlzm Fm~~og{oJm~gofokm~ov 3?'?:3"88₢ ;"<8/ 6;'88?"88 ₢ 38"6>/ 39';;;"88 ₢ 339"?6/

Ov{ckm o mu{~mv og{ov xônblfmv 5'>9?"88 ₢ >"></ 3>'59<"88 ₢ 6"99/ ?'?8;"88₢ 5?"??/Jlgcgflcaog{m Mn{lkmv ?6'<5?"88 ₢ 35"88/ 58'<>8"88 ₢ >3"?6/ 3:'<;?"88 ₢ 63"6</

Mu{~cv Fmg{cv c Xcec~ 65'83>"88 ₢ 33"::/ 3<'569"88 ₢ ?"<</ !35'>5;"88 ₢ !;:":5/

[m{cb km Xcvvlzm Fm~~og{o 336'966"88 ₢ ?8"69/ 365';?>"88 ₢ :8"8?/ >6':3<"88 ₢ >8"5?/

[m{cb km Xcvvlzm >>?'<:3"88 ₢ 53"3:/ >>9'<85"88 ₢ :<";</ >'<;:"88 ₢ 3"68/

[m{cb km Fcxl{cb X~öx~lm o Xcvvlzm 635'?:3"88 ₢ ><';68"88 ₢ 33'9:<"88 ₢ 6"5;/



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Cgãblvo Jlgcgfol~c o Ofmgöalfc km Ncbcgåm Jlgcb kc Oax~ovc‒Acj~ozofc" Bkc‑

Cm cgcblvc~amv ov{o Ncbcgåm o koxmlv ko ojof{uc~amv {mkmv mv fãbfubmv

gofovvã~lmv xc~c uac fm~~of{c cgãblvo zo~ljlfcamv suo4

Jm~aubcv4

Cf{lzm gæm Fm~~og{o

M xovm km Cf{lzm gæm Fm~~og{o km Ncbcgåm [m{cb klalgul ko 9:':6/ oa >88<

xc~c 9;';9/ oa >838'

Cxovc~ kmv Cf{lzmv Lg{cgeázolv {o~oa cuaog{ckm ko >8'<;/ oa >88< xc~c

>:'99/ oa >838 gæm jml m vujlflog{o xc~c suo m Cf{lzm gæm Fm~~og{o

cuaog{cvvo'

Cboa klvvm imuzo uac e~cgko klalgulåæm kc ~un~lfc Cf{lzmv Jlymv [cgeázolv

suo klalguá~ca ko ?5'8;/ oa >88< xc~c ;<'?9/ oa >838'

Fmg{ukm m Cf{lzm Gæm Fm~~og{o cx~ovog{c uac zc~lcåæm ko 3'3:/ oa >838

jcfo c >88<'



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Cf{lzm Fm~~og{o

M xovm km Cf{lzm Fm~~og{o cuaog{mu gm Ncbcgåm [m{cb ko 36'65/ oa >88< xc~c

3?'?>/ oa >838'

C ~un~lfc suo aclv fmg{~lnul xc~c ov{o cuaog{m jml Fblog{ov suo cuaog{c~ca m

vou xovm [m{cb gm Ncbcgåm ko 9'8?/ oa >88< xc~c 38':?/ oa >838'

M [m{cb km Cf{lzm Fm~~og{o cx~ovog{c {canìa uac zc~lcåæm ko >8';>/ oa >838

jcfo c >88<'Fcxl{cb X~öx~lm

M Fcxl{cb X~öx~lm cuaog{mu m vou xovm gm Ncbcgåm [m{cb ko >9'9;/ oa >88<

xc~c 68'?3/ oa >838'

C ~un~lfc suo aclv fmg{~lnul xc~c ov{o cuaog{m jml m ôvub{ckm Blsulkm km

Xo~ámkm suo cuaog{mu m vou xovm gm Ncbcgåm [m{cb ko 6':?/ oa >88< xc~c

?':>/ oa >838' Cxovc~ ko {o~ klalguákm m xovm gm Ncbcgåm [m{cb ko >6':>/ oa >88< xc~c

>>'55/ oa >838 m Fcxl{cb ôcbltckm gæm cb{o~mu oa gckc m xovm [m{cb km

Fcxl{cb X~öx~lm xmlv ov{o cx~ovog{c uac zc~lcåæm ko <'5;/ oa >838 jcfo c >88<'

Xcvvlzm

M Xcvvlzm klalgul m vou xovm gm Ncbcgåm [m{cb ko 53'3:/ oa >88< xc~c

:<';</ oa >838'

M Xcvvlzm gæm Fm~~og{o {ozo uac klalgulåæm gm xovm {m{cb km Ncbcgåm kozlkm è

vuc ôglfc ~un~lfc )Jlgcgflcaog{mv Mn{lkmv, suo klalgul ko 6?'63/ oa >88<

xc~c >5'5:/ oa >838'



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Cxovc~ ko zã~lcv ~un~lfcv km Xcvvlzm Fm~~og{o {o~oa cuaog{ckm m vou xovm gmNcbcgåm [m{cb fmam xm~ oyoaxbm mv Jm~gofokm~ov suo {lzo~ca ua cuaog{m ko

;'<8/ oa >88< xc~c 38'6>/ o mv Jlgcgflcaog{mv Mn{lkmv suo xcvvc~ca ko 35/

oa >88< xc~c >3'?>/ oa >838 gæm jml vujlflog{o xc~c fmn~l~ c klalgulåæm

oylv{og{o gm Xcvvlzm'

Fmg{ukm m Xcvvlzm cx~ovog{c uac zc~lcåæm ko 3'68/ oa >838 jcfo c >88<'

Jugkm Acgolm

C jcvo voeulg{o xc~c c fmg{lgucåæm ko cgcblvo kc fmaxc~cåæm kmv Ncbcgåmv

vufovvlzmv ko Cuaog{mv o klalgulåÿov o zc~lcåÿov ì obcnm~c~ fãbfubmv xc~c vcno~ vo m

jugkm acgolm o vucv gofovvlkckov km aovam" cvvla vogkm cx~ovog{camv cv voeulg{ov

jm~aubcv suo vo u{lbltc4

Jm~aubcv4

Gofovvlkckov Fáfblfcv4 Cf{lzm Fm~~og{o

ôfu~vmv Fáfblfmv4 Xcvvlzm Fm~~og{o

JA >88< JA >838

Jugkm Acgolm ! 53'653"88 ₢ ! 9:'63<"88 ₢

Zc~lcåæm ko Jugkm Acgolm ! >8"<;/

Gofovvlkckov Jugkm Acgolm ! >;'>9;"88 ₢ ! >>'6><"88 ₢



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Cgãblvo km Jugkm ko Acgolm kc oax~ovc

C oax~ovc gæm vo ogfmg{~c osulbln~ckc jlgcgfol~caog{o" xmlv canmv mv cgmv

cx~ovog{ca zcbm~ov goec{lzmv" kckm suo mv Fcxl{clv Xo~acgog{ov gæm væm

vujlflog{ov xc~c jlgcgflc~ m Cf{lzm Gæm Fm~~og{o gc vuc {m{cblkcko'

M Jugkm ko Acgolm cx~ovog{c uac zc~lcåæm goec{lzc ko >8"<;/'

Cgãblvo kcv Gofovvlkckov km Jugkm ko Acgolm

C oax~ovc gæm cx~ovog{c uac ac~eoa ko voeu~cgåc gmv kmlv cgmv" xmlv m vou

flfbm mxo~cflmgcb gæm eo~c blsulkot vujlflog{o xc~c jcto~ jcfo cmv vouv

fmax~malvvmv c fu~{m x~ctm'

Fmg{ukm cv Gofovvlkckov ko Jugkm ko Acgolm cx~ovog{ca uac zc~lcåæm

xmvl{lzc ko 9"8?/" kckm suo cxovc~ km zcbm~ gmv kmlv cgmv vo~ goec{lzm"

cx~ovog{mu uac aobim~lc oa >838 jcfo c >88<'

[ovmu~c~lc Blsulkc

Gc [ovmu~c~lc Blsulkc" {oamv cv voeulg{ov jm~aubcv xc~c fioec~ c uac

fmgfbuvæm4

Jm~aubcv4



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[ovmu~c~lc Blsulkc [B >88< ! ;5'895"88 ₢[ovmu~c~lc Blsulkc [B >838 ! :6'<<8"88 ₢

Zc~lcåæm [ovmu~c~lc Blsulkc Λ[B !6?"<8/

Cgãblvo kc [ovmu~c~lc Básulkc

C oax~ovc gæm cx~ovog{c oyfokog{ov ko {ovmu~c~lc" fma uac zc~lcåæm goec{lzc

ko 6?"<8/'

^ãflmv Ofmgöalfm * Jlgcgfol~mv

Xc~c fcbfubc~ mv ^ãflmv Ofmgöalfmv o Jlgcgfol~mv {lzoamv suo u{lbltc~ cv

voeulg{ov Jm~aubcv4



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ôgklnlblkcko Ofmgöalfc * Jlgcgfol~c

Xc~c fcbfubc~ c ôgklnlblkcko kc Oax~ovc u{lbltcamv cv voeulg{ov jö~aubcv4



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>88< >838

^ãflm ko Blsulkot Eo~cb 8"65 8"65

^ãflm ko Blsulkot ôkutlkc 8"63 8"6>

^ãflm ko Blsulkot Laoklc{c 8"8: 8"8?

^ãflm Vmbzcnlblkcko 8";3 8";;

^ãflm ko Cu{mgmalc Jlgcgfol~c 8">< 8"63

ôgklnlblkcko kcv Zogkcv ! <":>/

ôgklnlblkcko kmv Fcxl{clv X~öx~lmv 3>"::/ 39";6/

ôgklnlblkcko km Cf{lzm [m{cb 6":?/ ?":>/

^m{cåæm km Cf{lzm ! 8"?9

X~ctm Aìklm ko C~actogceoa ! 6;">5

X~ctm Aìklm ko ôfonlaog{mv ! ::"??

X~ctm Aìklm Ko Xcecaog{mv ! 9:6"5;

Cgãblvo kmv ^ãflmv Jlgcgfol~mv

^ãflm ko Blsulkot Eo~cb

C oax~ovc gæm klvxÿo ko Cf{lzmv Fm~~og{ov xc~c xcec~ cv vucv kázlkcv c

fu~{m x~ctm" cx~ovog{cgkm ua zcbm~ ko 8"65" gmv kmlv cgmv" cnclym km

gm~acb suo vo~lc vuxo~lm~ c 3'

^ãflm ko Blsulkot ôkutlkc

C oax~ovc gæm fmgvoeuo xcec~ cv vucv kázlkcv c fu~{m x~ctm ~ofm~~ogkm

cmv aolmv jlgcgfol~mv básulkmv o kázlkcv ko {o~fol~mv" cx~ovog{cgkm ua

zcbm~ ko 8"63 oa >88< o 8"6> oa >838'



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^ãflm ko Blsulkot Laoklc{c

C oax~ovc gæm {oa fcxcflkcko ko xcec~ cv vucv kázlkcv c fu~{m x~ctm

~ofm~~ogkm ko laoklc{m cmv aolmv jlgcgfol~mv básulkmv" fma ua zcbm~ ko

8"8: oa >88< o 8"8? oa >838'

^ãflm ko Vmbzcnlblkcko

C oax~ovc ov{ã koxogkog{o jlgcgfol~caog{o ko {o~fol~mv" xmlv m vou

Xcvvlzm ì vuxo~lm~ cm Xc{~laöglm" cx~ovog{cgkm ua zcbm~ ko 8";3 oa

>88< o 8";; oa >838'

^ãflm ko Cu{mgmalc Jlgcgfol~c

C oax~ovc ov{ã oa ~lvfm jlgcgfol~m" kckm suo koxogko aul{m kmv vouv

f~okm~ov" fma ua zcbm~ ko 8">< oa >88< o 8"63 oa >838'

Cgãblvo kmv ^ãflmv Ofmgöalfmv

ôgklnlblkcko kcv Zogkcv

Gm cgm >838" c oax~ovc mn{ozo uac xo~fog{ceoa ko <":>/ ko buf~m

n~u{m kcv vucv zogkcv" fmg{~lnulgkm m aovam xc~c c jm~acåæm km

ôvub{ckm Básulkm ko Xo~ámkm'

ôgklnlblkcko kmv Fcxl{clv X~öx~lmv

C oax~ovc cx~ovog{c uac xo~fog{ceoa ko 39";6/ oa >838" {ogkm mv

vouv lgzov{laog{mv ko Fcxl{cb mn{lkm nmgv ~ovub{ckmv'



36

ACJÔZOFC" Bkc



Lbic kcv Acbzlgcv



Fmg{~lnulg{o4 333?>8885 [bj4 6:636368; Jcy4 6:6363688

ôgklnlblkcko km Cf{lzm [m{cb

M Cf{lzm fmg{~lnul" gc vuc {m{cblkcko" fma ?":>/" gm cgm ko >838" xc~c c

jm~acåæm km ôvub{ckm Básulkm km Xo~ámkm'

^ãflmv ko Jugflmgcaog{m

^m{cåæm km Cf{lzm

M Cf{lzm kc oax~ovc cx~ovog{mu uac ~m{c{lzlkcko ko 8"?9 gcv zogkcv

ojof{uckcv'

X~ctm Aìklm ko C~actogceoa

M v{mf` kc oax~ovc cx~ovog{c uac ~m{cåæm ko 6;">5'

X~ctm Aìklm ko ôfonlaog{mv

M xo~ámkm ko fmgfovvæm ko f~ìkl{m cmv fblog{ov kc oax~ovc ì ko ::"??

klcv'

X~ctm Aìklm ko Xcecaog{mv

M xo~ámkm ko mn{ogåæm ko f~ìkl{m dug{m kmv jm~gofokm~ov kc oax~ovc ì ko

9:6"5; klcv'



3;

ACJÔZOFC" Bkc



Lbic kcv Acbzlgcv



Fmg{~lnulg{o4 333?>8885 [bj4 6:636368; Jcy4 6:6363688

Fmgfbuvæm

Xogvcamv suo m mndof{lzm km {~cncbim o~c cxblfc~ {ukm m suo cx~ogkoamv ko uac

jm~ac aclv x~ã{lfc' Gæm cficamv suo jmvvo kljáflb ko m obcnm~c~" xmlv m {~cncbim ko

e~uxm ì cvvla aovam" uac {~cgvalvvæm ko fmgioflaog{mv oa suo gmv cxmlcamv ugv

cmv mu{~mv" xc~c suo xukìvvoamv fioec~ {mkmv è aovac fmgfbuvæm'

[~cncbic~ fma ov{o e~uxm" vo~zlu {canìa xc~c fmgzlzo~ o kovfmn~l~ c jm~ac ko

xogvc~ ko fckc oboaog{m o {og{c~ suo {mkmv {~cncbicvvoa xc~c c ~ocbltcåæm kov{o{~cncbim" koamgv{~cgkm suo vmamv fcxctov ko {~cgval{l~ ko jm~ac vlaxbov o fulkckc

{ukm m suo cx~ogkoamv ku~cg{o cv cubcv'

Fmgfbuáamv kov{o amkm suo vmamv fcxctov ko cgcblvc~ ua ncbcgåm jlgcgfol~m ko

uac oax~ovc o klto~ oa xmufcv xcbcz~cv c vuc vl{ucåæm'



3?

ACJÔZOFC" Bkc



Lbic kcv Acbzlgcv



Fmg{~lnulg{o4 333?>8885 [bj4 6:636368; Jcy4 6:6363688

Nlnblme~cjlc

Kmfuaog{mv Jm~goflkmv xobm jm~ackm~ ^meì~lm Glfmbcu

Laceoa ko bmeö{lxm ~o{l~ckc km vl{o4 i{{x4--vlbzlcxo~ol~c'f~lc~gcvguzogv'fma

>>-8>->833

http://silviapereira.criarnasnuvens.com/






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