{"text_format":"3","workbook":"xlsx","n_sheets":4,"sheets":["毎月の予算概要","収入","人件費","営業経費"],"not_rendered":{"charts":1,"defined_names":14},"read":"whole","date_system":"1900"}

{"sheet":"毎月の予算概要","index":0,"n_rows":17,"n_cols":5,"rows_kept":17,"merged":[[0,1,0,3],[1,1,1,3],[1,4,1,5]]}
[null,"会社名"]
[null,"毎月の予算",null,null,"日付"]
[]
[null,"予算合計","見積","実績","差額"]
[null,"収入",{"$f":"収入[[#Totals],[見積]]","v":{"v":63300,"d":"63,300.00"}},{"$f":"収入[[#Totals],[実績]]","v":{"v":57450,"d":"57,450.00"}},{"$f":"合計[[#This Row],[実績]]-合計[[#This Row],[見積]]","v":{"v":-5850,"d":"(5,850.00)"}}]
[null,"経費",{"$f":"営業経費[[#Totals],[見積]]+人件費[[#Totals],[見積]]","v":{"v":54500,"d":"54,500.00"}},{"$f":"営業経費[[#Totals],[実績]]+人件費[[#Totals],[実績]]","v":{"v":49630,"d":"49,630.00"}},{"$f":"合計[[#This Row],[見積]]-合計[[#This Row],[実績]]","v":{"v":4870,"d":"4,870.00"}}]
[null,"残高 (収入から経費を減算)",{"$f":"C5-C6","v":{"v":8800,"d":"8,800.00"}},{"$f":"D5-D6","v":{"v":7820,"d":"7,820.00"}},{"$f":"合計[[#Totals],[実績]]-合計[[#Totals],[見積]]","v":{"v":-980,"d":"(980.00)"}}]
[]
[]
[null,"営業経費の中で金額が大きい上位 5 項目は何ですか。"]
[null,"経費","金額","支出に占める割合","15% 割引"]
[null,{"$f":"INDEX(営業経費[],MATCH(上位_5_経費[[#This Row],[金額]],営業経費[上位 5 項目の金額],0),1)","v":"保守/修繕費"},{"$f":"LARGE(営業経費[上位 5 項目の金額],1)","v":{"v":4600.000014,"d":"4,600.00"}},{"$f":"上位_5_経費[[#This Row],[金額]]/$D$6","v":{"v":0.09268587576062866,"d":"9.3%"}},{"$f":"上位_5_経費[[#This Row],[金額]]*0.15","v":{"v":690.0000021,"d":"690.00"}}]
[null,{"$f":"INDEX(営業経費[],MATCH(上位_5_経費[[#This Row],[金額]],営業経費[上位 5 項目の金額],0),1)","v":"備品"},{"$f":"LARGE(営業経費[上位 5 項目の金額],2)","v":{"v":4500.00002,"d":"4,500.00"}},{"$f":"上位_5_経費[[#This Row],[金額]]/$D$6","v":{"v":0.09067096554503326,"d":"9.1%"}},{"$f":"上位_5_経費[[#This Row],[金額]]*0.15","v":{"v":675.000003,"d":"675.00"}}]
[null,{"$f":"INDEX(営業経費[],MATCH(上位_5_経費[[#This Row],[金額]],営業経費[上位 5 項目の金額],0),1)","v":"賃貸/住宅ローン"},{"$f":"LARGE(営業経費[上位 5 項目の金額],3)","v":{"v":4500.000017,"d":"4,500.00"}},{"$f":"上位_5_経費[[#This Row],[金額]]/$D$6","v":{"v":0.09067096548458595,"d":"9.1%"}},{"$f":"上位_5_経費[[#This Row],[金額]]*0.15","v":{"v":675.00000255,"d":"675.00"}}]
[null,{"$f":"INDEX(営業経費[],MATCH(上位_5_経費[[#This Row],[金額]],営業経費[上位 5 項目の金額],0),1)","v":"税金"},{"$f":"LARGE(営業経費[上位 5 項目の金額],4)","v":{"v":3200.000021,"d":"3,200.00"}},{"$f":"上位_5_経費[[#This Row],[金額]]/$D$6","v":{"v":0.06447713119081201,"d":"6.4%"}},{"$f":"上位_5_経費[[#This Row],[金額]]*0.15","v":{"v":480.00000314999994,"d":"480.00"}}]
[null,{"$f":"INDEX(営業経費[],MATCH(上位_5_経費[[#This Row],[金額]],営業経費[上位 5 項目の金額],0),1)","v":"広告費"},{"$f":"LARGE(営業経費[上位 5 項目の金額],5)","v":{"v":2500.000005,"d":"2,500.00"}},{"$f":"上位_5_経費[[#This Row],[金額]]/$D$6","v":{"v":0.05037275851299617,"d":"5.0%"}},{"$f":"上位_5_経費[[#This Row],[金額]]*0.15","v":{"v":375.00000074999997,"d":"375.00"}}]
[null,"集計",{"$f":"SUBTOTAL(109,上位_5_経費[金額])","v":{"v":19300.000077000004,"d":"19,300.00"}},{"$f":"SUBTOTAL(109,上位_5_経費[支出に占める割合])","v":{"v":0.388877696494056,"d":"38.9%"}},{"$f":"SUBTOTAL(109,上位_5_経費[15% 割引])","v":{"v":2895.0000115499997,"d":"2,895.00"}}]

{"sheet":"収入","index":1,"n_rows":8,"n_cols":6,"rows_kept":8}
[null,{"$f":"会社名","v":"会社名"}]
[null,{"$f":"予算_表題","v":"毎月の予算"}]
[]
[null,"収入","見積","実績","上位 5 項目の金額","差額"]
[null,"純売上",{"v":60000,"d":"60,000.00"},{"v":54000,"d":"54,000.00"},{"$f":"収入[[#This Row],[実績]]+(10^-6)*ROW(収入[[#This Row],[実績]])","v":{"v":54000.000005,"d":"54,000.00"}},{"$f":"収入[[#This Row],[実績]]-収入[[#This Row],[見積]]","v":{"v":-6000,"d":"(6,000.00)"}}]
[null,"利子収入",{"v":3000,"d":"3,000.00"},{"v":3000,"d":"3,000.00"},{"$f":"収入[[#This Row],[実績]]+(10^-6)*ROW(収入[[#This Row],[実績]])","v":{"v":3000.000006,"d":"3,000.00"}},{"$f":"収入[[#This Row],[実績]]-収入[[#This Row],[見積]]","v":{"v":0,"d":"0.00"}}]
[null,"資産の売却 (利益/損失)",{"v":300,"d":"300.00"},{"v":450,"d":"450.00"},{"$f":"収入[[#This Row],[実績]]+(10^-6)*ROW(収入[[#This Row],[実績]])","v":{"v":450.000007,"d":"450.00"}},{"$f":"収入[[#This Row],[実績]]-収入[[#This Row],[見積]]","v":{"v":150,"d":"150.00"}}]
[null,"総収入",{"$f":"SUBTOTAL(109,収入[見積])","v":{"v":63300,"d":"63,300.00"}},{"$f":"SUBTOTAL(109,収入[実績])","v":{"v":57450,"d":"57,450.00"}},null,{"$f":"SUBTOTAL(109,収入[差額])","v":{"v":-5850,"d":"(5,850.00)"}}]

{"sheet":"人件費","index":2,"n_rows":8,"n_cols":6,"rows_kept":8}
[null,{"$f":"会社名","v":"会社名"}]
[null,{"$f":"予算_表題","v":"毎月の予算"}]
[]
[null,"人件費","見積","実績","上位 5 項目の金額","差額"]
[null,"給料",{"v":9500,"d":"9,500.00"},{"v":9600,"d":"9,600.00"},{"$f":"人件費[[#This Row],[実績]]+(10^-6)*ROW(人件費[[#This Row],[実績]])","v":{"v":9600.000005,"d":"9,600.00"}},{"$f":"人件費[[#This Row],[見積]]-人件費[[#This Row],[実績]]","v":{"v":-100,"d":"(100.00)"}}]
[null,"従業員の福利厚生",{"v":4000,"d":"4,000.00"},{"v":0,"d":"0.00"},{"$f":"人件費[[#This Row],[実績]]+(10^-6)*ROW(人件費[[#This Row],[実績]])","v":{"v":6e-06,"d":"0.00"}},{"$f":"人件費[[#This Row],[見積]]-人件費[[#This Row],[実績]]","v":{"v":4000,"d":"4,000.00"}}]
[null,"手数料",{"v":5000,"d":"5,000.00"},{"v":4500,"d":"4,500.00"},{"$f":"人件費[[#This Row],[実績]]+(10^-6)*ROW(人件費[[#This Row],[実績]])","v":{"v":4500.000007,"d":"4,500.00"}},{"$f":"人件費[[#This Row],[見積]]-人件費[[#This Row],[実績]]","v":{"v":500,"d":"500.00"}}]
[null,"人件費の合計",{"$f":"SUBTOTAL(109,人件費[見積])","v":{"v":18500,"d":"18,500.00"}},{"$f":"SUBTOTAL(109,人件費[実績])","v":{"v":14100,"d":"14,100.00"}},null,{"$f":"SUBTOTAL(109,人件費[差額])","v":{"v":4400,"d":"4,400.00"}}]

{"sheet":"営業経費","index":3,"n_rows":25,"n_cols":6,"rows_kept":25}
[null,{"$f":"会社名","v":"会社名"}]
[null,{"$f":"予算_表題","v":"毎月の予算"}]
[]
[null,"営業費用","見積","実績","上位 5 項目の金額","差額"]
[null,"広告費",{"v":3000,"d":"3,000.00"},{"v":2500,"d":"2,500.00"},{"$f":"営業経費[[#This Row],[実績]]+(10^-6)*ROW(営業経費[[#This Row],[実績]])","v":{"v":2500.000005,"d":"2,500.00"}},{"$f":"営業経費[[#This Row],[見積]]-営業経費[[#This Row],[実績]]","v":{"v":500,"d":"500.00"}}]
[null,"不良債権",{"v":2000,"d":"2,000.00"},{"v":2000,"d":"2,000.00"},{"$f":"営業経費[[#This Row],[実績]]+(10^-6)*ROW(営業経費[[#This Row],[実績]])","v":{"v":2000.000006,"d":"2,000.00"}},{"$f":"営業経費[[#This Row],[見積]]-営業経費[[#This Row],[実績]]","v":{"v":0,"d":"0.00"}}]
[null,"現金割引",{"v":1500,"d":"1,500.00"},{"v":2175,"d":"2,175.00"},{"$f":"営業経費[[#This Row],[実績]]+(10^-6)*ROW(営業経費[[#This Row],[実績]])","v":{"v":2175.000007,"d":"2,175.00"}},{"$f":"営業経費[[#This Row],[見積]]-営業経費[[#This Row],[実績]]","v":{"v":-675,"d":"(675.00)"}}]
[null,"配信コスト",{"v":2000,"d":"2,000.00"},{"v":1500,"d":"1,500.00"},{"$f":"営業経費[[#This Row],[実績]]+(10^-6)*ROW(営業経費[[#This Row],[実績]])","v":{"v":1500.000008,"d":"1,500.00"}},{"$f":"営業経費[[#This Row],[見積]]-営業経費[[#This Row],[実績]]","v":{"v":500,"d":"500.00"}}]
[null,"減価償却費",{"v":1000,"d":"1,000.00"},{"v":1000,"d":"1,000.00"},{"$f":"営業経費[[#This Row],[実績]]+(10^-6)*ROW(営業経費[[#This Row],[実績]])","v":{"v":1000.000009,"d":"1,000.00"}},{"$f":"営業経費[[#This Row],[見積]]-営業経費[[#This Row],[実績]]","v":{"v":0,"d":"0.00"}}]
[null,"会費とサブスクリプション",{"v":500,"d":"500.00"},{"v":525,"d":"525.00"},{"$f":"営業経費[[#This Row],[実績]]+(10^-6)*ROW(営業経費[[#This Row],[実績]])","v":{"v":525.00001,"d":"525.00"}},{"$f":"営業経費[[#This Row],[見積]]-営業経費[[#This Row],[実績]]","v":{"v":-25,"d":"(25.00)"}}]
[null,"保険",{"v":1300,"d":"1,300.00"},{"v":1275,"d":"1,275.00"},{"$f":"営業経費[[#This Row],[実績]]+(10^-6)*ROW(営業経費[[#This Row],[実績]])","v":{"v":1275.000011,"d":"1,275.00"}},{"$f":"営業経費[[#This Row],[見積]]-営業経費[[#This Row],[実績]]","v":{"v":25,"d":"25.00"}}]
[null,"金利",{"v":2000,"d":"2,000.00"},{"v":2200,"d":"2,200.00"},{"$f":"営業経費[[#This Row],[実績]]+(10^-6)*ROW(営業経費[[#This Row],[実績]])","v":{"v":2200.000012,"d":"2,200.00"}},{"$f":"営業経費[[#This Row],[見積]]-営業経費[[#This Row],[実績]]","v":{"v":-200,"d":"(200.00)"}}]
[null,"訴訟や監査",{"v":1000,"d":"1,000.00"},{"v":800,"d":"800.00"},{"$f":"営業経費[[#This Row],[実績]]+(10^-6)*ROW(営業経費[[#This Row],[実績]])","v":{"v":800.000013,"d":"800.00"}},{"$f":"営業経費[[#This Row],[見積]]-営業経費[[#This Row],[実績]]","v":{"v":200,"d":"200.00"}}]
[null,"保守/修繕費",{"v":4500,"d":"4,500.00"},{"v":4600,"d":"4,600.00"},{"$f":"営業経費[[#This Row],[実績]]+(10^-6)*ROW(営業経費[[#This Row],[実績]])","v":{"v":4600.000014,"d":"4,600.00"}},{"$f":"営業経費[[#This Row],[見積]]-営業経費[[#This Row],[実績]]","v":{"v":-100,"d":"(100.00)"}}]
[null,"事務用品",{"v":800,"d":"800.00"},{"v":750,"d":"750.00"},{"$f":"営業経費[[#This Row],[実績]]+(10^-6)*ROW(営業経費[[#This Row],[実績]])","v":{"v":750.000015,"d":"750.00"}},{"$f":"営業経費[[#This Row],[見積]]-営業経費[[#This Row],[実績]]","v":{"v":50,"d":"50.00"}}]
[null,"送料",{"v":400,"d":"400.00"},{"v":350,"d":"350.00"},{"$f":"営業経費[[#This Row],[実績]]+(10^-6)*ROW(営業経費[[#This Row],[実績]])","v":{"v":350.000016,"d":"350.00"}},{"$f":"営業経費[[#This Row],[見積]]-営業経費[[#This Row],[実績]]","v":{"v":50,"d":"50.00"}}]
[null,"賃貸/住宅ローン",{"v":4100,"d":"4,100.00"},{"v":4500,"d":"4,500.00"},{"$f":"営業経費[[#This Row],[実績]]+(10^-6)*ROW(営業経費[[#This Row],[実績]])","v":{"v":4500.000017,"d":"4,500.00"}},{"$f":"営業経費[[#This Row],[見積]]-営業経費[[#This Row],[実績]]","v":{"v":-400,"d":"(400.00)"}}]
[null,"販売費",{"v":350,"d":"350.00"},{"v":400,"d":"400.00"},{"$f":"営業経費[[#This Row],[実績]]+(10^-6)*ROW(営業経費[[#This Row],[実績]])","v":{"v":400.000018,"d":"400.00"}},{"$f":"営業経費[[#This Row],[見積]]-営業経費[[#This Row],[実績]]","v":{"v":-50,"d":"(50.00)"}}]
[null,"送料と保管料",{"v":900,"d":"900.00"},{"v":840,"d":"840.00"},{"$f":"営業経費[[#This Row],[実績]]+(10^-6)*ROW(営業経費[[#This Row],[実績]])","v":{"v":840.000019,"d":"840.00"}},{"$f":"営業経費[[#This Row],[見積]]-営業経費[[#This Row],[実績]]","v":{"v":60,"d":"60.00"}}]
[null,"備品",{"v":5000,"d":"5,000.00"},{"v":4500,"d":"4,500.00"},{"$f":"営業経費[[#This Row],[実績]]+(10^-6)*ROW(営業経費[[#This Row],[実績]])","v":{"v":4500.00002,"d":"4,500.00"}},{"$f":"営業経費[[#This Row],[見積]]-営業経費[[#This Row],[実績]]","v":{"v":500,"d":"500.00"}}]
[null,"税金",{"v":3000,"d":"3,000.00"},{"v":3200,"d":"3,200.00"},{"$f":"営業経費[[#This Row],[実績]]+(10^-6)*ROW(営業経費[[#This Row],[実績]])","v":{"v":3200.000021,"d":"3,200.00"}},{"$f":"営業経費[[#This Row],[見積]]-営業経費[[#This Row],[実績]]","v":{"v":-200,"d":"(200.00)"}}]
[null,"電話代",{"v":250,"d":"250.00"},{"v":280,"d":"280.00"},{"$f":"営業経費[[#This Row],[実績]]+(10^-6)*ROW(営業経費[[#This Row],[実績]])","v":{"v":280.000022,"d":"280.00"}},{"$f":"営業経費[[#This Row],[見積]]-営業経費[[#This Row],[実績]]","v":{"v":-30,"d":"(30.00)"}}]
[null,"水道光熱費",{"v":1400,"d":"1,400.00"},{"v":1385,"d":"1,385.00"},{"$f":"営業経費[[#This Row],[実績]]+(10^-6)*ROW(営業経費[[#This Row],[実績]])","v":{"v":1385.000023,"d":"1,385.00"}},{"$f":"営業経費[[#This Row],[見積]]-営業経費[[#This Row],[実績]]","v":{"v":15,"d":"15.00"}}]
[null,"その他",{"v":1000,"d":"1,000.00"},{"v":750,"d":"750.00"},{"$f":"営業経費[[#This Row],[実績]]+(10^-6)*ROW(営業経費[[#This Row],[実績]])","v":{"v":750.000024,"d":"750.00"}},{"$f":"営業経費[[#This Row],[見積]]-営業経費[[#This Row],[実績]]","v":{"v":250,"d":"250.00"}}]
[null,"営業経費の合計",{"$f":"SUBTOTAL(109,営業経費[見積])","v":{"v":36000,"d":"36,000.00"}},{"$f":"SUBTOTAL(109,営業経費[実績])","v":{"v":35530,"d":"35,530.00"}},null,{"$f":"SUBTOTAL(109,営業経費[差額])","v":{"v":470,"d":"470.00"}}]