{"text_format":"3","workbook":"xlsx","n_sheets":3,"sheets":["直接","間接","一般および管理費"],"not_rendered":{"charts":1,"defined_names":4},"read":"whole","date_system":"1900"}

{"sheet":"直接","index":0,"n_rows":18,"n_cols":4,"rows_kept":18,"merged":[[0,1,0,3],[1,1,1,3],[2,1,2,3],[5,1,5,3],[10,1,10,3],[11,1,11,3],[13,1,13,3]]}
[null,"活動ベースのコスト管理"]
[null,"会社名"]
[null,"日付"]
[null,null,"製品 A","製品 B"]
[null,"コスト","エコノミー カー","スポーツ カー"]
[]
[null,"直接費","製品 A","製品 B"]
[null,"カスタム プラスチック",{"v":6000,"d":"¥6,000.00"},{"v":8000,"d":"¥8,000.00"}]
[null,"製造",{"v":8000,"d":"¥8,000.00"},{"v":9000,"d":"¥9,000.00"}]
[null,"接着剤",{"v":1000,"d":"¥1,000.00"},{"v":1000,"d":"¥1,000.00"}]
[]
[null,"まとめ"]
[]
[null,"このセルには、2 つの製品の単位あたりのコストを比較する円グラフがあります。"]
[]
[null,"単位あたりの製品原価",{"$f":"SUM(GenAdmin[製品 A],IndirectCosts[製品 A],DirectCosts[製品 A])","v":{"v":27500,"d":"¥27,500.00"}},{"$f":"SUM(GenAdmin[製品 B],IndirectCosts[製品 B],DirectCosts[製品 B])","v":{"v":32000,"d":"¥32,000.00"}}]
[null,"週あたりの生産単位数",10,5]
[null,"週あたりの合計生産原価",{"$f":"C16*C17","v":{"v":275000,"d":"¥275,000.00"}},{"$f":"D16*D17","v":{"v":160000,"d":"¥160,000.00"}}]

{"sheet":"間接","index":1,"n_rows":11,"n_cols":4,"rows_kept":11,"merged":[[0,1,0,3],[1,1,1,3],[2,1,2,3],[5,1,5,3]]}
[null,"活動ベースのコスト管理"]
[null,{"$f":"直接!B2","v":"会社名"}]
[null,{"$f":"直接!B3","v":"日付"}]
[null,null,"製品 A","製品 B"]
[null,"コスト",{"$f":"直接!C5","v":"エコノミー カー"},{"$f":"直接!D5","v":"スポーツ カー"}]
[]
[null,"間接費","製品 A","製品 B"]
[null,"配送費",{"v":3000,"d":"¥3,000.00"},{"v":3000,"d":"¥3,000.00"}]
[null,"弁護士費用",{"v":3000,"d":"¥3,000.00"},{"v":3000,"d":"¥3,000.00"}]
[null,"賠償責任保険",{"v":500,"d":"¥500.00"},{"v":1000,"d":"¥1,000.00"}]
[null,"自動車税",{"v":1000,"d":"¥1,000.00"},{"v":1000,"d":"¥1,000.00"}]

{"sheet":"一般および管理費","index":2,"n_rows":10,"n_cols":4,"rows_kept":10,"merged":[[0,1,0,3],[1,1,1,3],[2,1,2,3],[5,1,5,3]]}
[null,"活動ベースのコスト管理"]
[null,{"$f":"直接!B2","v":"会社名"}]
[null,{"$f":"直接!B3","v":"日付"}]
[null,null,"製品 A","製品 B"]
[null,"コスト",{"$f":"直接!C5","v":"エコノミー カー"},{"$f":"直接!D5","v":"スポーツ カー"}]
[]
[null,"一般および管理費","製品 A","製品 B"]
[null,"売掛金",{"v":1500,"d":"¥1,500.00"},{"v":1500,"d":"¥1,500.00"}]
[null,"買掛金",{"v":1500,"d":"¥1,500.00"},{"v":1500,"d":"¥1,500.00"}]
[null,"売上",{"v":2000,"d":"¥2,000.00"},{"v":3000,"d":"¥3,000.00"}]