{"text_format":"3","workbook":"xlsx","n_sheets":2,"sheets":["Coûts variables","Coûts fixes"],"not_rendered":{"defined_names":7},"read":"whole","date_system":"1900"}

{"sheet":"Coûts variables","index":0,"n_rows":7,"n_cols":4,"rows_kept":7,"merged":[[0,1,0,2]]}
[null,"ANALYSE DE RENTABILITÉ",null," "]
[null,"COÛTS VARIABLES","POURCENTAGE DU COÛT"," "]
[null,"Coût des produits vendus",{"v":0.25,"d":"25.0 %"}]
[null,"Inventaire",{"v":0.12,"d":"12.0 %"}]
[null,"Matières premières",{"v":0.05,"d":"5.0 %"}]
[null,"Main-d'œuvre directe (cotisations salariales comprises)",{"v":0.3,"d":"30.0 %"}]
[null,"Total",{"$f":"SUBTOTAL(109,CoûtsVariables[POURCENTAGE DU COÛT])","v":{"v":0.72,"d":"72.0 %"}}]

{"sheet":"Coûts fixes","index":1,"n_rows":22,"n_cols":4,"rows_kept":22,"merged":[[0,1,0,2],[20,1,20,2]]}
[null,"ANALYSE DE RENTABILITÉ",null," "]
[null,"COÛTS FIXES","COÛTS"]
[null,"Salaires (cotisations salariales comprises)",{"v":100000,"d":"100,000 $"}]
[null,"Fournitures",{"v":10000,"d":"10,000 $"}]
[null,"Réparations et entretien",{"v":1000,"d":"1,000 $"}]
[null,"Publicité",{"v":15000,"d":"15,000 $"}]
[null,"Voiture, livraison et transport"]
[null,"Comptabilité et juridique"]
[null,"Loyer",{"v":20000,"d":"20,000 $"}]
[null,"Téléphone"]
[null,"Charges",{"v":5000,"d":"5,000 $"}]
[null,"Assurance",{"v":2000,"d":"2,000 $"}]
[null,"Taxes (immobilières, etc.)"]
[null,"Intérêts"]
[null,"Amortissement"]
[null,"Autre (à préciser)"]
[null,"Dépenses diverses",{"v":5000,"d":"5,000 $"}]
[null,"Partie principale du remboursement de dette"]
[null,"Dessin du propriétaire",{"v":50000,"d":"50,000 $"}]
[null,"Total",{"$f":"SUBTOTAL(109,CoûtsFixes[COÛTS])","v":{"v":208000,"d":"208,000 $"}}]
[]
[null,"SEUIL DE RENTABILITÉ",{"$f":"SUM(CoûtsFixes[])/(1-SUM(CoûtsVariables[]))","v":{"v":742857.1428571428,"d":"742,857 $"}}]