{"text_format":"3","workbook":"xlsx","n_sheets":3,"sheets":["予算の概要","損益グラフ","残高グラフ"],"not_rendered":{"charts":2,"defined_names":1},"read":"whole","date_system":"1900"}

{"sheet":"予算の概要","index":0,"n_rows":42,"n_cols":9,"rows_kept":42}
[]
[null,"予算の概要レポート",{"$nulls":6},{"$f":"YEAR(TODAY())","v":2019}]
[null,"会社名"]
[null,"灰色のセルは自動的に計算され、通常は変更する必要がありません。"]
[null,"損益の概要","5 月実績","5 月目標","月別差異","年度累計実績","年度累計目標","年度累計差異","メモ"]
[null,"収益",{"v":1200000,"d":"¥1,200,000.00"},{"v":1100000,"d":"¥1,100,000.00"},{"$f":"C6-D6","v":{"v":100000,"d":"¥100,000.00"}},{"v":6200000,"d":"¥6,200,000.00"},{"v":6000000,"d":"¥6,000,000.00"},{"$f":"F6-G6","v":{"v":200000,"d":"¥200,000.00"}},"西部での契約増加により、5 月の収益目標を 9% 超えました。"]
[null,"粗利益",{"v":150000,"d":"¥150,000.00"},{"v":160000,"d":"¥160,000.00"},{"$f":"C7-D7","v":{"v":-10000,"d":"(¥10,000.00)"}},{"v":640000,"d":"¥640,000.00"},{"v":750000,"d":"¥750,000.00"},{"$f":"F7-G7","v":{"v":-110000,"d":"(¥110,000.00)"}}]
[null,"粗利益率 (%)",{"$f":"IF(C6=0,0,C7/C6)","v":{"v":0.125,"d":"12.5%"}},{"$f":"IF(D6=0,0,D7/D6)","v":{"v":0.14545454545454545,"d":"14.5%"}},{"$f":"C8-D8","v":{"v":-0.020454545454545447,"d":"-2.0%"}},{"$f":"IF(F6=0,0,F7/F6)","v":{"v":0.1032258064516129,"d":"10.3%"}},{"$f":"IF(G6=0,0,G7/G6)","v":{"v":0.125,"d":"12.5%"}},{"$f":"F8-G8","v":{"v":-0.021774193548387097,"d":"-2.2%"}}]
[null,"新製品の売上",{"v":200000,"d":"¥200,000.00"},{"v":150000,"d":"¥150,000.00"},{"$f":"C9-D9","v":{"v":50000,"d":"¥50,000.00"}},{"v":900000,"d":"¥900,000.00"},{"v":750000,"d":"¥750,000.00"},{"$f":"F9-G9","v":{"v":150000,"d":"¥150,000.00"}}]
[null,"地域売上明細"]
[null,"北東部",{"v":400000,"d":"¥400,000.00"},{"v":400000,"d":"¥400,000.00"},{"$f":"C11-D11","v":{"v":0,"d":"¥0.00"}},{"v":2200000,"d":"¥2,200,000.00"},{"v":2000000,"d":"¥2,000,000.00"},{"$f":"F11-G11","v":{"v":200000,"d":"¥200,000.00"}}]
[null,"中央部",{"v":400000,"d":"¥400,000.00"},{"v":400000,"d":"¥400,000.00"},{"$f":"C12-D12","v":{"v":0,"d":"¥0.00"}},{"v":2400000,"d":"¥2,400,000.00"},{"v":2000000,"d":"¥2,000,000.00"},{"$f":"F12-G12","v":{"v":400000,"d":"¥400,000.00"}}]
[null,"西部",{"v":400000,"d":"¥400,000.00"},{"v":300000,"d":"¥300,000.00"},{"$f":"C13-D13","v":{"v":100000,"d":"¥100,000.00"}},{"v":1600000,"d":"¥1,600,000.00"},{"v":2000000,"d":"¥2,000,000.00"},{"$f":"F13-G13","v":{"v":-400000,"d":"(¥400,000.00)"}}]
[null,"支出と利益: "]
[null,"SG&A 費用",{"v":100000,"d":"¥100,000.00"},{"v":120000,"d":"¥120,000.00"},{"$f":"D15-C15","v":{"v":20000,"d":"¥20,000.00"}},{"v":500000,"d":"¥500,000.00"},{"v":600000,"d":"¥600,000.00"},{"$f":"G15-F15","v":{"v":100000,"d":"¥100,000.00"}}]
[null,"税引前営業利益 (損失)",{"v":50000,"d":"¥50,000.00"},{"v":40000,"d":"¥40,000.00"},{"$f":"C16-D16","v":{"v":10000,"d":"¥10,000.00"}},{"v":140000,"d":"¥140,000.00"},{"v":150000,"d":"¥150,000.00"},{"$f":"F16-G16","v":{"v":-10000,"d":"(¥10,000.00)"}}]
[null,"営業利益",{"$f":"IF(C6=0,0,C16/C6)","v":{"v":0.041666666666666664,"d":"4%"}},{"$f":"IF(D6=0,0,D16/D6)","v":{"v":0.03636363636363636,"d":"4%"}},{"$f":"C17-D17","v":{"v":5.3030303030303025E-3,"d":"1%"}},{"$f":"IF(F6=0,0,F16/F6)","v":{"v":0.02258064516129032,"d":"2%"}},{"$f":"IF(G6=0,0,G16/G6)","v":{"v":0.025,"d":"3%"}},{"$f":"F17-G17","v":{"v":-0.00241935483870968,"d":"-0%"}}]
[]
[null,"貸借対照表概要","5 月実績","5 月目標","月別差異","年度累計実績","年度累計目標","年度累計差異","メモ"]
[null,"期末キャッシュ フロー",{"v":35000,"d":"¥35,000.00"},{"v":50000,"d":"¥50,000.00"},{"$f":"C20-D20","v":{"v":-15000,"d":"(¥15,000.00)"}},{"v":35000,"d":"¥35,000.00"},{"v":50000,"d":"¥50,000.00"},{"$f":"F20-G20","v":{"v":-15000,"d":"(¥15,000.00)"}},"キャッシュ フローの差異は、5 月 8 日の会社名との訴訟における金銭による和解が原因でした。"]
[null,"売掛金",{"v":20000,"d":"¥20,000.00"},{"v":22000,"d":"¥22,000.00"},{"v":-2000,"d":"(¥2,000.00)"},{"v":20000,"d":"¥20,000.00"},{"v":22000,"d":"¥22,000.00"},{"v":-2000,"d":"(¥2,000.00)"}]
[null,"在庫",{"v":25000,"d":"¥25,000.00"},{"v":30000,"d":"¥30,000.00"},{"v":-5000,"d":"(¥5,000.00)"},{"v":25000,"d":"¥25,000.00"},{"v":30000,"d":"¥30,000.00"},{"v":-5000,"d":"(¥5,000.00)"}]
[null,"流動資産の合計",{"v":75000,"d":"¥75,000.00"},{"v":90000,"d":"¥90,000.00"},{"v":-15000,"d":"(¥15,000.00)"},{"v":75000,"d":"¥75,000.00"},{"v":90000,"d":"¥90,000.00"},{"v":-15000,"d":"(¥15,000.00)"}]
[null,"借入契約条項に必要な資産",{"v":25000,"d":"¥25,000.00"},{"v":25000,"d":"¥25,000.00"},{"v":0,"d":"¥0.00"},{"v":25000,"d":"¥25,000.00"},{"v":25000,"d":"¥25,000.00"},{"v":0,"d":"¥0.00"}]
[null,"借入契約条項バッファー",{"$f":"C23-C24","v":{"v":50000,"d":"¥50,000.00"}},{"$f":"D23-D24","v":{"v":65000,"d":"¥65,000.00"}},{"v":-15000,"d":"(¥15,000.00)"},{"$f":"F23-F24","v":{"v":50000,"d":"¥50,000.00"}},{"$f":"G23-G24","v":{"v":65000,"d":"¥65,000.00"}},{"v":-15000,"d":"(¥15,000.00)"}]
[null,"その他の貸借対照表アイテム: "]
[null,"有形固定資産",{"v":80000,"d":"¥80,000.00"},{"v":78000,"d":"¥78,000.00"},{"$f":"C27-D27","v":{"v":2000,"d":"¥2,000.00"}},{"v":80000,"d":"¥80,000.00"},{"v":78000,"d":"¥78,000.00"},{"$f":"F27-G27","v":{"v":2000,"d":"¥2,000.00"}},"工場 B の新しいバースト マシンの購入による差異。"]
[null,"買掛金",{"v":60000,"d":"¥60,000.00"},{"v":60000,"d":"¥60,000.00"},{"$f":"D28-C28","v":{"v":0,"d":"¥0.00"}},{"v":60000,"d":"¥60,000.00"},{"v":60000,"d":"¥60,000.00"},{"$f":"F28-G28","v":{"v":0,"d":"¥0.00"}}]
[null,"固定負債",{"v":30000,"d":"¥30,000.00"},{"v":31000,"d":"¥31,000.00"},{"$f":"D29-C29","v":{"v":1000,"d":"¥1,000.00"}},{"v":30000,"d":"¥30,000.00"},{"v":31000,"d":"¥31,000.00"},{"$f":"G29-F29","v":{"v":1000,"d":"¥1,000.00"}}]
[null,"自己資本",{"v":300000,"d":"¥300,000.00"},{"v":297500,"d":"¥297,500.00"},{"$f":"C30-D30","v":{"v":2500,"d":"¥2,500.00"}},{"v":300000,"d":"¥300,000.00"},{"v":297500,"d":"¥297,500.00"},{"$f":"F30-G30","v":{"v":2500,"d":"¥2,500.00"}}]
[]
[null,"営業指標の概要","5 月実績","5 月目標","月別差異","年度累計実績","年度累計目標","年度累計差異","メモ"]
[null,"生産された 1,000 ウィジェットあたりの問題の数",2.3,{"v":1,"d":"1.0"},{"$f":"D33-C33","v":{"v":-1.2999999999999998,"d":"(1.3)"}},{"v":1.46,"d":"1.5"},{"v":1,"d":"1.0"},{"$f":"F33-G33","v":{"v":0.45999999999999996,"d":"0.5"}},"品質の問題は、生産ライン 3 に塗布された不適切な塗装が原因でした。マネージャーが新しい発見的コントロールを実装しました。"]
[null,"生産能力 (月単位)",{"v":200000,"d":"200,000"},{"v":220000,"d":"220,000"},{"$f":"C34-D34","v":{"v":-20000,"d":"(20,000)"}},{"v":1100000,"d":"1,100,000"},{"v":1150000,"d":"1,150,000"},{"$f":"F34-G34","v":{"v":-50000,"d":"(50,000)"}}]
[null,"売掛金回収期間",35,25,{"$f":"D35-C35","v":{"v":-10,"d":"(10)"}},33,25,{"$f":"G35-F35","v":{"v":-8,"d":"(8)"}}]
[null,"新しい注文の数",19,15,{"$f":"C36-D36","v":4},83,75,{"$f":"F36-G36","v":8}]
[]
[null,"競争力の概要","会社のプロフィール","競合企業 1","競合企業 2","競合企業 3","競合企業 4","その他","メモ"]
[null,"市場シェア",{"v":0.2,"d":"20.00%"},{"v":0.25,"d":"25.00%"},{"v":0.15,"d":"15.00%"},{"v":0.05,"d":"5.00%"},{"v":0.15,"d":"15.00%"},{"v":0.2,"d":"20.00%"},"新製品の売上増加により市場占有率が向上しました。"]
[null,"収益 (年度累計)",{"$f":"F6","v":{"v":6200000,"d":"¥6,200,000.00"}},{"v":7000000,"d":"¥7,000,000.00"},{"v":4000000,"d":"¥4,000,000.00"},{"v":1500000,"d":"¥1,500,000.00"},{"v":4000000,"d":"¥4,000,000.00"},{"v":6000000,"d":"¥6,000,000.00"}]
[null,"新製品発売 (年度累計)",{"v":900000,"d":"¥900,000.00"},{"v":500000,"d":"¥500,000.00"},{"v":0,"d":"¥0.00"},{"v":100000,"d":"¥100,000.00"},{"v":500000,"d":"¥500,000.00"},{"v":0,"d":"¥0.00"}]
[null,"外勤販売員の数 (推定)",15,20,15,10,15,{"$error":"#N/A"}]

{"sheet":"損益グラフ","index":1,"n_rows":5,"n_cols":9,"rows_kept":5,"merged":[[4,1,4,8]]}
[]
[null,"損益の概要グラフ",{"$nulls":6},{"$f":"予算の概要!I2","v":2019}]
[null,{"$f":"予算の概要!B3","v":"会社名"}]
[]
[null,"このセルには、月および年の実績と目標を示す棒グラフが表示されます。"]

{"sheet":"残高グラフ","index":2,"n_rows":5,"n_cols":9,"rows_kept":5,"merged":[[4,1,4,8]]}
[]
[null,"貸借対照表概要グラフ",{"$nulls":6},{"$f":"予算の概要!I2","v":2019}]
[null,{"$f":"予算の概要!B3","v":"会社名"}]
[]
[null,"このセルには、月単位の実績と目標を示す棒グラフが表示されます。"]