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["直效行銷分析"]
[]
["操作指引："]
[null,"您可按垂直捲軸，依序往下捲動各項內容，或依您所需選按各項按鈕。"]
["模式目的："]
[null,"分析直接銷售活動所產生的各項收入及費用之績效，並列示相關之損益"]
[null,"兩平數額。"]
["應用時機："]
[null,"計算直效行銷活動的損益兩平水準。"]
["模式使用："]
[null,"1.要開啟範本請按下「範本」按鈕。"]
[null,"2.在「範本」工作表中，可按下「範例資料」鈕，以切換顯示範例資料。"]
[null,"   透過範例資料，您可對範本作更進一步了解。"]
[null,"3.在「範本」工作表中，資料字型為黑色者係模式中之設定公式，其內容"]
[null,"   業經保護，您無法在其中進行任何資料輸入作業 。(除非您在功能表中，"]
[null,"   選擇了「工具」「取消工作表保護」指令。)"]
[null,"4.而「範本」工作表中，資料字型為藍色者，則您可輸入任何合乎您所需"]
[null,"   求之資料。"]
[null,"5.在「範本」工作表中，按「Tab」鍵，可移動儲存格游標至下一個未經"]
[null,"   保護之儲存格中，藉此您可進行編輯作業。"]
[null,"6.要列印工作表內容，則請按下「列印」按鈕。"]

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[]
["直效行銷分析"]
[]
["促銷日期：",{"$f":"TODAY()","v":"2008-03-26"}]
["促銷標題："]
[]
[]
["每單位毛利",null,null,"每單位郵寄成本"]
["售價",null,null,"郵資"]
["加:處理加價",null,null,"標籤"]
["每單位總收入",{"$f":"IF(OR(B9>0,B10>0),B9+B10,\"\")","v":""},null,"信紙"]
[null,null,null,"信封"]
["商品成本",null,null,"表格"]
["郵遞成本",null,null,"夾件"]
["訂單處理",null,null,"印刷"]
["退貨成本",null,null,"耗材"]
["壞帳費用",null,null,"搬運"]
["其他項目",null,null,"組裝"]
["每單位總成本",{"$f":"IF(SUM(B13:B18),SUM(B13:B18),\"\")","v":""},null,"其他項目(一)"]
[null,null,null,"其他項目(二)"]
["每單位毛利",{"$f":"IF(OR(B11>0,B19>0),B11-B19,\"\")","v":""},null,"每單位郵寄成本",{"$f":"IF(SUM(E9:E20),SUM(E9:E20),\"\")","v":""}]
[]
[]
["淨收益及損益兩平"]
["郵寄單位"]
["回函率"]
["銷售單位",null,null,null,{"$f":"IF(OR(E25>0,E26>0),E25*E26,\"\")","v":""}]
["毛利",null,null,null,{"$f":"IF(OR(E27>0,B21>0),E27*B21,\"\")","v":""}]
[]
["郵寄成本",null,null,null,{"$f":"IF(AND(E25>0,E21>0),E25*E21,\"\")","v":""}]
[]
[]
["固定成本"]
["創意設計費"]
["其他各項攤銷"]
["固定成本總額",null,null,null,{"$f":"IF(SUM(E34:E35),SUM(E34:E35),\"\")","v":""}]
[]
[]
["淨收益總額",null,null,null,{"$f":"IF(OR(E28>0,E30>0,E36>0),E28-E30-E36,\"\")","v":""}]
["損益兩平郵寄單位",null,null,null,{"$f":"IF(AND(E36>0,E26>0),ROUND(E36/(B21-E21/E26),0),\"\")","v":""}]
[]
["損益兩平銷售額",null,null,null,{"$f":"IF(AND(E36>0,E26>0),ROUND(E36/(B21*E26-E21),0),\"\")","v":""}]
[]
[]
["製表",null,null,null,"日期"]