{"text_format":"3","workbook":"xlsx","n_sheets":2,"sheets":["Muuttuvat kustannukset","Kiinteät kustannukset"],"not_rendered":{"defined_names":7},"read":"whole","date_system":"1900"}

{"sheet":"Muuttuvat kustannukset","index":0,"n_rows":7,"n_cols":4,"rows_kept":7,"merged":[[0,1,0,2]]}
[null,"KRIITTISEN PISTEEN ANALYYSI",null," "]
[null,"MUUTTUVAT KUSTANNUKSET","KULUPROSENTTILUKU"," "]
[null,"Myydyn tavaran kustannukset",{"v":0.25,"d":"25.0 %"}]
[null,"Varasto",{"v":0.12,"d":"12.0 %"}]
[null,"Raakamateriaalit",{"v":0.05,"d":"5.0 %"}]
[null,"Suora työ (sisältää palkkaverot)",{"v":0.3,"d":"30.0 %"}]
[null,"Summa",{"$f":"SUBTOTAL(109,Muuttuvat_kustannukset[KULUPROSENTTILUKU])","v":{"v":0.72,"d":"72.0 %"}}]

{"sheet":"Kiinteät kustannukset","index":1,"n_rows":22,"n_cols":4,"rows_kept":22,"merged":[[0,1,0,2],[20,1,20,2]]}
[null,"KRIITTISEN PISTEEN ANALYYSI",null," "]
[null,"KIINTEÄT KUSTANNUKSET","KUSTANNUKSET"]
[null,"Palkat (sisältää palkkaverot)",{"v":100000,"d":"100,000 €"}]
[null,"Tarvikkeet",{"v":10000,"d":"10,000 €"}]
[null,"Korjaukset ja huolto",{"v":1000,"d":"1,000 €"}]
[null,"Mainonta",{"v":15000,"d":"15,000 €"}]
[null,"Auto, toimitus ja matkat"]
[null,"Kirjanpito- ja lakikulut"]
[null,"Vuokra",{"v":20000,"d":"20,000 €"}]
[null,"Puhelin"]
[null,"Lämmitys, sähkö ja vesi",{"v":5000,"d":"5,000 €"}]
[null,"Vakuutus",{"v":2000,"d":"2,000 €"}]
[null,"Verot (kiinteistövero jne.)"]
[null,"Korko"]
[null,"Poisto"]
[null,"Muut (täsmennä)"]
[null,"Sekalaiset kulut",{"v":5000,"d":"5,000 €"}]
[null,"Velkamaksun lainapääomaosuus"]
[null,"Omistajan nosto",{"v":50000,"d":"50,000 €"}]
[null,"Summa",{"$f":"SUBTOTAL(109,Kiinteät_kustannukset[KUSTANNUKSET])","v":{"v":208000,"d":"208,000 €"}}]
[]
[null,"KRIITTINEN MYYNNIN TASO",{"$f":"SUM(Kiinteät_kustannukset[])/(1-SUM(Muuttuvat_kustannukset[]))","v":{"v":742857.1428571428,"d":"742,857 €"}}]