Business plan

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Cost of “ made in Brazil “ production:

Comparison: Costs of Imported x Made in Brazil CD-CarD


| | | | | | | | |
| | | | | | | | |
| |Imported|Value | | | | |Currency |
| |Quantity |1000 |3000 |5000 |10000 |50000 | |
|1 |Price FOB USA |1,230 |0,900 |0,750 |0,700 |0,640 |US$ |
|2 |Airfreight 8 % |0,098 |0,072 |0,060 |0,056 |0,051 |US$ |
|3 |Total |1,328 |0,972 |0,810 |0,756 |0,691 |US$ |
|4 |Import tax 19% |0,252 |0,185 |0,154 |0,144 |0,131 |US$ ||5 |Federal tax 15 % |0,237 |0,174 |0,145 |0,135 |0,123 |US$ |
|6 |Sub-total |1,818 |1,330 |1,108 |1,035 |0,946 |US$ |
|7 |Customs agent US$ 200, |0,200 |0,067 |0,040 |0,020 |0,004 |US$|
|8 |State tax 17 % |0,226 |0,165 |0,138 |0,129 |0,118 |US$ |
|9 |Total |2,244 |1,562 |1,286 |1,183 |1,067 |US$ |
| | | | | | || |
| |Made in Brasil | | | | | | |
|* |Cost till 01/09/99 |2,89 |1,71 |1,45 |1,31 |1,11 |R$ |
| | |1,51 |0,89 |0,76 |0,68|0,58 |US$ |
| | | | | | | | |
| |Cost from 01/09/99 |1,51 |1,26 |1,22 |1,16 |1,03 |R$ |
| | |0,79 |0,66 |0,64 |0,60|0,54 |US$ |
| | | | | | | | |
| |Current US$ currency |1 uS$ |1,92 | | | | |
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• This considers:
• 1) Margin zero for CD-CarD
• 2) Costs of production + internal selling taxes



















1) Weak points:


• The CD-CarD is a novelty , and our main challenge is to change the paradigms and the pre-conceded ideas, breaking resistance about its workability, durability ,...
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