{"text_format":"3","workbook":"xlsx","n_sheets":2,"sheets":["עלויות משתנות","עלויות קבועות"],"not_rendered":{"defined_names":7},"read":"whole","date_system":"1900"}

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[null,"ניתוח איזון",null," "]
[null,"עלויות משתנות","אחוז עלויות"," "]
[null,"עלות המכר",{"v":0.25,"d":"25.0%"}]
[null,"מלאי",{"v":0.12,"d":"12.0%"}]
[null,"חומרי גלם",{"v":0.05,"d":"5.0%"}]
[null,"עבודה ישירה (כולל מסי שכר)",{"v":0.3,"d":"30.0%"}]
[null,"סה\"כ",{"$f":"SUBTOTAL(109,VariableCosts[אחוז עלויות])","v":{"v":0.72,"d":"72.0%"}}]

{"sheet":"עלויות קבועות","index":1,"n_rows":22,"n_cols":4,"rows_kept":22,"merged":[[0,1,0,2],[20,1,20,2]]}
[null,"ניתוח איזון",null," "]
[null,"עלויות קבועות","עלויות"]
[null,"משכורות (כולל מסי שכר)",{"v":100000,"d":"₪ 100,000"}]
[null,"ציוד",{"v":10000,"d":"₪ 10,000"}]
[null,"תיקונים ותחזוקה",{"v":1000,"d":"₪ 1,000"}]
[null,"פרסום",{"v":15000,"d":"₪ 15,000"}]
[null,"רכב, אספקה ונסיעות"]
[null,"חשבונאות והוצאות משפטיות"]
[null,"שכ\"ד",{"v":20000,"d":"₪ 20,000"}]
[null,"טלפון"]
[null,"שירותים ציבוריים",{"v":5000,"d":"₪ 5,000"}]
[null,"ביטוח",{"v":2000,"d":"₪ 2,000"}]
[null,"מסים (נדל\"ן וכן הלאה)"]
[null,"ריבית"]
[null,"פחת"]
[null,"אחר (ציין)"]
[null,"הוצאות שונות",{"v":5000,"d":"₪ 5,000"}]
[null,"חלק הקרן מתשלום חוב"]
[null,"משיכת בעלים",{"v":50000,"d":"₪ 50,000"}]
[null,"סה\"כ",{"$f":"SUBTOTAL(109,FixedCosts[עלויות])","v":{"v":208000,"d":"₪ 208,000"}}]
[]
[null,"רמת מכירות לאיזון",{"$f":"SUM(FixedCosts[])/(1-SUM(VariableCosts[]))","v":{"v":742857.1428571428,"d":"₪ 742,857"}}]