{"text_format":"3","workbook":"xlsx","n_sheets":6,"sheets":["Začetek","Pregled","Predloga zagonskih stroškov","Primer zagonskih stroškov","Predloga P&L","Primer P&L"],"not_rendered":{"defined_names":6},"read":"whole","date_system":"1900"}

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[null,"O TEJ PREDLOGI"]
[null,"Uporabite to predlogo in ustvarite začetni finančni načrt za podjetje. "]
[null,"Na delovnem listu »Pregled« si lahko ogledate finančni načrt. "]
[null,"Uporabite predloga zagonskih stroškov in delovni list dobiček in izgubo, da boste imeli pregled nad zagonskimi stroški ter dobičkom in izgubo. "]
[null,"Vzorčna delovna lista za zagonske stroške ter dobiček in izgubo vključujeta vzorčne podatke v tabelah."]
[null,"Opomba: "]
[null,"Dodatna navodila so na voljo v stolpcu A na vseh delovnih listih. To besedilo je namerno skrito. Če želite besedilo premakniti, izberite stolpec A, nato izberite še IZBRIŠI. Če želite besedilo razkriti, izberite stolpec A, nato zamenjajte barvo pisave."]
[null,"Če želite izvedeti več o tabelah, v tabeli pritisnite tipko SHIFT in nato F10, izberite možnost TABELA, nato pa še NADOMESTNO BESEDILO."]

{"sheet":"Pregled","index":1,"n_rows":7,"n_cols":2,"rows_kept":7}
[null,"FINANČNI NAČRT ZA USTANOVITEV PODJETJA"]
[null,"Finančni načrt vključuje celotno temeljno načrtovanje bodočega poslovanja. Ko ste določili svoj izdelek, ciljni trg in ciljne stranke ter cene izdelkov, lahko pričnete z napovedmi na področjih stroškov, prodaje in dobička. S temi elementi boste poleg osebnih domnev lahko ocenili napoved prodaje. Na drugi strani pa boste lahko prikazali predvidene stroške. To je pomembno, da boste lahko sproti videli, kdaj ustvarjate dobiček. Obenem so ti elementi pomembni pri ustanovitvi podjetja, da boste vedeli, katere stroške morate pokriti, preden boste prišli do prodaje strankam oz. preden boste prejeli denar od prodaje. "]
[null,"Projicirani zagonski stroški: Na naslednjem zavihku s predlogo zagonskih stroškov v tej tabeli je na voljo prazna predloga z nekaj navodili za lažji začetek.  Na naslednjem zavihku s predlogo zagonskih stroškov so denimo prikazni stalni in enkratni stroškovni elementi, ki jih lahko udejanjili pri ustanoviti svojega podjetja. Številna podjetja se sčasoma začnejo financirati s krediti in nimajo takojšnjega priliva gotovinskih sredstev. Pomembno je, da predvidite, kdaj se bo v podjetje začel stekati denar. Ustvarite domnevo glede števila mesecev ponavljajočih se postavk, poleg enkratnih stroškov, ki jih boste morali financirati iz prihrankov ali začetne naložbe.  "]
[null,"Model projiciranega dobička in izgube: Na zavihku s predlogo dobička in izgube je na voljo prazna predloga za prodajne napovedi ter model dobička in izgube. Na naslednjem zavihku s primerom dobička in izgube si lahko ogledate vzorčne projekcije majhnega podjetja za začetnih 12 mesecev poslovanja. V zgornjem delu tabele vsak model prikazuje projicirano prodajo in bruto dobiček. To je primerno mesto za začetek oblikovanja napovedi prodaje. V naslednjem razdelku spodaj so navedeni ponavljajoči se stroški, ki ste jih projicirali za isto obdobje. Morali bi biti skladni s predvidenimi zagonskimi stroški, ki ste jih vnesli v prejšnjem razdelku. Na dnu tega modela boste videli, kdaj boste začeli ustvarjati dobiček, in kateri stroškovni elementi v največji meri vplivajo na vašo dobičkonosnost. "]
[null,"Spremljajte domene, ki ste jih podali za predvidene prihodke in stroške prodanega blaga. Za podjetja, ki še ne poslujejo, morate znati oceniti te elemente za svoje izdelke ali storitve.  V nadaljevanju si lahko ogledate nekaj smernic: "]
[null,"Prihodki: Najprej določite ciljni trg (skupino perspektivnih strank, podjetij ali potrošnikov) in cilj, koliko jih želite pridobiti v prvem letu. Kolikšen odstotek želite doseči? Kolikšna je njihova povprečna transakcija za nakup vašega izdelka ali storitve? Koliko jih lahko pridobite v prvem mesecu, drugem mesecu itd.? Začnite morda s številom za prvi mesec in ga nato povečujte v odstotkih, denimo za 10 %.  Če na primer majhnim podjetjem prodajate storitve čiščenja in je v vašem kraju 500 podjetij, ki bi potrebovalo vašo storitev. Če povprečna pogodbena vrednost znaša 250 €/mesec, morate predvideti, s koliko podjetji želite podpisati pogodbo v posameznih mesecih prvega leta poslovanja. "]
[null,"Nabavna vrednost prodanega blaga: Izračunajte jo iz izdelkov in nekaterih storitev.  Gre za vključeni strošek proizvodnje izdelka.  Če denimo prodajate oblačila, je nabavna vrednost prodanega blaga cena, ki jo plačate za nakup oblačil pri proizvajalcu.  Če oblačila izdelujete sami, je to strošek materialov in dela za izdelavo. Za storitve je to neposreden strošek dela za eno uro obračunanega dela.  Vse, kar je pod bruto dobičkom v razdelku dobička in izgube, so fiksni ali splošni stroški poslovanja, na primer najemnina, stroški telefona ali celo trženje. "]

{"sheet":"Predloga zagonskih stroškov","index":2,"n_rows":10,"n_cols":6,"rows_kept":10,"merged":[[1,2,1,5]]}
[null,"ZAGONSKI STROŠKI"]
[null,"Vaša kavarna",{"$f":"TODAY()","v":"2022-01-18"}]
[]
[null,"STROŠKOVNI ELEMENTI","ŠT. MESECEC","STROŠEK/MESEC","ENKRATEN STROŠEK","SKUPNI STROŠKI"]
[null,"Oglaševanje/trženje",{"$nulls":3},{"$f":"(C5*D5)+IF(E5>0,E5,0)","v":{"v":0,"d":"0 €"}}]
[null,"Plače zaposlenih",{"$nulls":3},{"$f":"(C6*D6)+IF(E6>0,E6,0)","v":{"v":0,"d":"0 €"}}]
[null,"Davki in ugodnosti na plače zaposlenih",{"$nulls":3},{"v":0,"d":"0 €"}]
[null,"Najemnina/zakupnina/pripomočki",{"$nulls":3},{"v":0,"d":"0 €"}]
[null,"Poštnina/pošiljanje",{"$nulls":3},{"v":0,"d":"0 €"}]
[null,"PREDVIDEN ZAČETNI PRORAČUN",{"$nulls":3},{"$f":"SUBTOTAL(109,Začetek[SKUPNI STROŠKI])","v":0}]

{"sheet":"Primer zagonskih stroškov","index":3,"n_rows":10,"n_cols":6,"rows_kept":10,"merged":[[1,2,1,5]]}
[null,"ZAGONSKI STROŠKI"]
[null,{"$f":"'Predloga zagonskih stroškov'!B2","v":"Vaša kavarna"},{"$f":"TODAY()","v":"2022-01-18"}]
[]
[null,"STROŠKOVNI ELEMENTI","ŠT. MESECEC","STROŠEK/MESEC","ENKRATEN STROŠEK","SKUPNI STROŠKI"]
[null,"Oglaševanje/trženje",3,{"v":300,"d":"300 €"},{"v":2000,"d":"2,000 €"},{"$f":"(C5*D5)+IF(E5>0,E5,0)","v":{"v":2900,"d":"2,900 €"}}]
[null,"Plače zaposlenih",4,{"v":3500,"d":"3,500 €"},{"v":2,"d":"2 €"},{"$f":"(C6*D6)+IF(E6>0,E6,0)","v":{"v":14002,"d":"14,002 €"}}]
[null,"Davki in ugodnosti na plače zaposlenih",4,{"v":500,"d":"500 €"},{"v":2000,"d":"2,000 €"},{"v":4000,"d":"4,000 €"}]
[null,"Najemnina/zakupnina/pripomočki",4,{"v":750,"d":"750 €"},{"v":3000,"d":"3,000 €"},{"v":6000,"d":"6,000 €"}]
[null,"Poštnina/pošiljanje",1,{"v":25,"d":"25 €"},{"v":25,"d":"25 €"},{"v":50,"d":"50 €"}]
[null,"PREDVIDEN ZAČETNI PRORAČUN",{"$nulls":3},{"$f":"SUM(F6:F9)","v":{"v":24052,"d":"24,052 €"}}]

{"sheet":"Predloga P&L","index":4,"n_rows":23,"n_cols":15,"rows_kept":23,"merged":[[1,2,1,14]]}
[null,"ZAGONSKI STROŠKI"]
[null,{"$f":"'Predloga zagonskih stroškov'!B2","v":"Vaša kavarna"},{"$f":"TODAY()","v":"2022-01-18"}]
[]
[null,"PRIHODKI","JAN","FEB","MAR","APR","MAJ","JUN","JUL","AVG","SEP","OKT","NOV","DEC","TEKOČE LETO"]
[null,"Predvidena prodaja izdelkov",{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"$f":"SUM(C5:N5)","v":{"v":0,"d":"0 €"}}]
[null,"Manjša donosnost prodaje in popusti",{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"$f":"SUM(C6:N6)","v":{"v":0,"d":"0 €"}}]
[null,"Prihodki iz naslova storitev",{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"}]
[null,"Drugi prihodki ",{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"}]
[null,"Čisti prihodki od prodaje",{"$f":"SUBTOTAL(109,VzorčniPrihodki[JAN])","v":{"v":0,"d":"0 €"}},{"$f":"SUBTOTAL(109,VzorčniPrihodki[FEB])","v":{"v":0,"d":"0 €"}},{"$f":"SUBTOTAL(109,VzorčniPrihodki[MAR])","v":{"v":0,"d":"0 €"}},{"$f":"SUBTOTAL(109,VzorčniPrihodki[APR])","v":{"v":0,"d":"0 €"}},{"$f":"SUBTOTAL(109,VzorčniPrihodki[MAJ])","v":{"v":0,"d":"0 €"}},{"$f":"SUBTOTAL(109,VzorčniPrihodki[JUN])","v":{"v":0,"d":"0 €"}},{"$f":"SUBTOTAL(109,VzorčniPrihodki[JUL])","v":{"v":0,"d":"0 €"}},{"$f":"SUBTOTAL(109,VzorčniPrihodki[AVG])","v":{"v":0,"d":"0 €"}},{"$f":"SUBTOTAL(109,VzorčniPrihodki[SEP])","v":{"v":0,"d":"0 €"}},{"$f":"SUBTOTAL(109,VzorčniPrihodki[OKT])","v":{"v":0,"d":"0 €"}},{"$f":"SUBTOTAL(109,VzorčniPrihodki[NOV])","v":{"v":0,"d":"0 €"}},{"$f":"SUBTOTAL(109,VzorčniPrihodki[DEC])","v":{"v":0,"d":"0 €"}},{"$f":"SUM(VzorčniPrihodki[[#Totals],[JAN]:[DEC]])","v":{"v":0,"d":"0 €"}}]
[null,"Stroški prodanega blaga",{"$f":"C5*0.4","v":{"v":0,"d":"0 €"}},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"}]
[null,"Bruto dobiček",{"$f":"IFERROR(VzorčniPrihodki[[#Totals],[JAN]]-C10,\"\")","v":{"v":0,"d":"0 €"}},{"$f":"IFERROR(VzorčniPrihodki[[#Totals],[FEB]]-D10,\"\")","v":{"v":0,"d":"0 €"}},{"$f":"IFERROR(VzorčniPrihodki[[#Totals],[MAR]]-E10,\"\")","v":{"v":0,"d":"0 €"}},{"$f":"IFERROR(VzorčniPrihodki[[#Totals],[APR]]-F10,\"\")","v":{"v":0,"d":"0 €"}},{"$f":"IFERROR(VzorčniPrihodki[[#Totals],[MAJ]]-G10,\"\")","v":{"v":0,"d":"0 €"}},{"$f":"IFERROR(VzorčniPrihodki[[#Totals],[JUN]]-H10,\"\")","v":{"v":0,"d":"0 €"}},{"$f":"IFERROR(VzorčniPrihodki[[#Totals],[JUL]]-I10,\"\")","v":{"v":0,"d":"0 €"}},{"$f":"IFERROR(VzorčniPrihodki[[#Totals],[AVG]]-J10,\"\")","v":{"v":0,"d":"0 €"}},{"$f":"IFERROR(VzorčniPrihodki[[#Totals],[SEP]]-K10,\"\")","v":{"v":0,"d":"0 €"}},{"$f":"IFERROR(VzorčniPrihodki[[#Totals],[OKT]]-L10,\"\")","v":{"v":0,"d":"0 €"}},{"$f":"IFERROR(VzorčniPrihodki[[#Totals],[NOV]]-M10,\"\")","v":{"v":0,"d":"0 €"}},{"$f":"IFERROR(VzorčniPrihodki[[#Totals],[DEC]]-N10,\"\")","v":{"v":0,"d":"0 €"}},{"v":0,"d":"0 €"}]
[]
[null,"STROŠKI","JAN","FEB","MAR","APR","MAJ","JUN","JUL","AVG","SEP","OKT","NOV","DEC","TEKOČE LETO"]
[null,"Plače",{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"$f":"SUM(C14:N14)","v":{"v":0,"d":"0 €"}}]
[null,"Trženje/oglaševanje",{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"$f":"SUM(C15:N15)","v":{"v":0,"d":"0 €"}}]
[null,"Prodajna provizija",{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"}]
[null,"Najemnina",{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"}]
[null,"Drugo 1",{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"}]
[null,"Skupaj stroški",{"$f":"IF(SUM(C14:C18)=0,\"\",SUM(C14:C18))","v":""},"","","","","","","","","","","",{"$f":"SUM(VzorčniStroški[[#Totals],[JAN]:[DEC]])","v":{"v":0,"d":"0 €"}}]
[null,"Prihodki pred obdavčitvijo",{"$f":"IFERROR('Predloga P&L'!$C$11-VzorčniStroški[[#Totals],[JAN]],\"\")","v":""},{"$f":"IFERROR('Predloga P&L'!$C$11-VzorčniStroški[[#Totals],[FEB]],\"\")","v":""},{"$f":"IFERROR('Predloga P&L'!$C$11-VzorčniStroški[[#Totals],[MAR]],\"\")","v":""},{"$f":"IFERROR('Predloga P&L'!$C$11-VzorčniStroški[[#Totals],[APR]],\"\")","v":""},{"$f":"IFERROR('Predloga P&L'!$C$11-VzorčniStroški[[#Totals],[MAJ]],\"\")","v":""},{"$f":"IFERROR('Predloga P&L'!$C$11-VzorčniStroški[[#Totals],[JUN]],\"\")","v":""},{"$f":"IFERROR('Predloga P&L'!$C$11-VzorčniStroški[[#Totals],[JUL]],\"\")","v":""},{"$f":"IFERROR('Predloga P&L'!$C$11-VzorčniStroški[[#Totals],[AVG]],\"\")","v":""},{"$f":"IFERROR('Predloga P&L'!$C$11-VzorčniStroški[[#Totals],[SEP]],\"\")","v":""},{"$f":"IFERROR('Predloga P&L'!$C$11-VzorčniStroški[[#Totals],[OKT]],\"\")","v":""},{"$f":"IFERROR('Predloga P&L'!$C$11-VzorčniStroški[[#Totals],[NOV]],\"\")","v":""},{"$f":"IFERROR('Predloga P&L'!$C$11-VzorčniStroški[[#Totals],[DEC]],\"\")","v":""},{"v":0,"d":"0 €"}]
[null,"Odhodki iz obdavčitve dobička",{"$f":"IFERROR(C20*0.15,\" \")","v":" "},{"$f":"IFERROR(D20*0.15,\" \")","v":" "},{"$f":"IFERROR(E20*0.15,\" \")","v":" "}," "," "," "," "," "," "," "," "," ",{"$f":"SUM('Predloga P&L'!$C$21:$N$21)","v":{"v":0,"d":"0 €"}}]
[]
[null,"NETO DOHODEK",{"$f":"IFERROR(C20-'Predloga P&L'!$C$21,\"\")","v":""},{"$f":"IFERROR(D20-'Predloga P&L'!$D$21,\"\")","v":""},{"$f":"IFERROR(E20-'Predloga P&L'!$E$21,\"\")","v":""},{"$f":"IFERROR(F20-'Predloga P&L'!$F$21,\"\")","v":""},{"$f":"IFERROR(G20-'Predloga P&L'!$G$21,\"\")","v":""},{"$f":"IFERROR(H20-'Predloga P&L'!$H$21,\"\")","v":""},{"$f":"IFERROR(I20-'Predloga P&L'!$I$21,\"\")","v":""},{"$f":"IFERROR(J20-'Predloga P&L'!$J$21,\"\")","v":""},{"$f":"IFERROR(K20-'Predloga P&L'!$K$21,\"\")","v":""},{"$f":"IFERROR(L20-'Predloga P&L'!$L$21,\"\")","v":""},{"$f":"IFERROR(M20-'Predloga P&L'!$M$21,\"\")","v":""},{"$f":"IFERROR(N20-'Predloga P&L'!$N$21,\"\")","v":""},{"$f":"IFERROR(O20-'Predloga P&L'!$O$21,\"\")","v":{"v":0,"d":"0 €"}}]

{"sheet":"Primer P&L","index":5,"n_rows":22,"n_cols":15,"rows_kept":22,"merged":[[1,2,1,14]]}
[null,"ZAGONSKI STROŠKI"]
[null,{"$f":"'Predloga zagonskih stroškov'!B2","v":"Vaša kavarna"},{"$f":"TODAY()","v":"2022-01-18"}]
[]
[null,"PRIHODKI","JAN","FEB","MAR","APR","MAJ","JUN","JUL","AVG","SEP","OKT","NOV","DEC","TEKOČE LETO"]
[null,"Predvidena prodaja izdelkov",{"v":5000,"d":"5,000 €"},{"v":13000,"d":"13,000 €"},{"v":16000,"d":"16,000 €"},{"v":7000,"d":"7,000 €"},{"v":14500,"d":"14,500 €"},{"v":16400,"d":"16,400 €"},{"v":22500,"d":"22,500 €"},{"v":23125,"d":"23,125 €"},{"v":24549,"d":"24,549 €"},{"v":22000,"d":"22,000 €"},{"v":25000,"d":"25,000 €"},{"v":27349,"d":"27,349 €"},{"$f":"SUM(C5:N5)","v":{"v":216423,"d":"216,423 €"}}]
[null,"Manjša donosnost prodaje in popusti",{"v":0,"d":"0 €"},{"v":-350,"d":"-350 €"},{"v":0,"d":"0 €"},{"v":-206,"d":"-206 €"},{"v":-234,"d":"-234 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":-280,"d":"-280 €"},{"v":-1200,"d":"-1,200 €"},{"v":-1600,"d":"-1,600 €"},{"v":0,"d":"0 €"},{"v":-2400,"d":"-2,400 €"},{"$f":"SUM(C6:N6)","v":{"v":-6270,"d":"-6,270 €"}}]
[null,"Prihodki iz naslova storitev",{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":250,"d":"250 €"},{"v":350,"d":"350 €"},{"v":100,"d":"100 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":1245,"d":"1,245 €"},{"v":1360,"d":"1,360 €"},{"v":3305,"d":"3,305 €"}]
[null,"Drugi prihodki ",{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":1500,"d":"1,500 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":1500,"d":"1,500 €"}]
[null,"Čisti prihodki od prodaje",{"$f":"SUBTOTAL(109,DejanskiPrihodki[JAN])","v":{"v":5000,"d":"5,000 €"}},{"$f":"SUBTOTAL(109,DejanskiPrihodki[FEB])","v":{"v":12650,"d":"12,650 €"}},{"$f":"SUBTOTAL(109,DejanskiPrihodki[MAR])","v":{"v":16000,"d":"16,000 €"}},{"$f":"SUBTOTAL(109,DejanskiPrihodki[APR])","v":{"v":6794,"d":"6,794 €"}},{"$f":"SUBTOTAL(109,DejanskiPrihodki[MAJ])","v":{"v":14266,"d":"14,266 €"}},{"$f":"SUBTOTAL(109,DejanskiPrihodki[JUN])","v":{"v":16650,"d":"16,650 €"}},{"$f":"SUBTOTAL(109,DejanskiPrihodki[JUL])","v":{"v":22850,"d":"22,850 €"}},{"$f":"SUBTOTAL(109,DejanskiPrihodki[AVG])","v":{"v":24445,"d":"24,445 €"}},{"$f":"SUBTOTAL(109,DejanskiPrihodki[SEP])","v":{"v":23349,"d":"23,349 €"}},{"$f":"SUBTOTAL(109,DejanskiPrihodki[OKT])","v":{"v":20400,"d":"20,400 €"}},{"$f":"SUBTOTAL(109,DejanskiPrihodki[NOV])","v":{"v":26245,"d":"26,245 €"}},{"$f":"SUBTOTAL(109,DejanskiPrihodki[DEC])","v":{"v":26309,"d":"26,309 €"}},{"$f":"SUM(DejanskiPrihodki[[#Totals],[JAN]:[DEC]])","v":{"v":214958,"d":"214,958 €"}}]
[null,"Stroški prodanega blaga",{"$f":"C5*0.4","v":{"v":2000,"d":"2,000 €"}},{"v":5200,"d":"5,200 €"},{"v":6400,"d":"6,400 €"},{"v":2800,"d":"2,800 €"},{"v":5800,"d":"5,800 €"},{"v":6560,"d":"6,560 €"},{"v":9000,"d":"9,000 €"},{"v":9250,"d":"9,250 €"},{"v":9819.6,"d":"9,820 €"},{"v":8800,"d":"8,800 €"},{"v":10000,"d":"10,000 €"},{"v":10939.6,"d":"10,940 €"},{"v":86569.20000000001,"d":"86,569 €"}]
[null,"Bruto dobiček",{"$f":"IFERROR(DejanskiPrihodki[[#Totals],[JAN]]-C10,\"\")","v":{"v":3000,"d":"3,000 €"}},{"$f":"IFERROR(DejanskiPrihodki[[#Totals],[FEB]]-D10,\"\")","v":{"v":7450,"d":"7,450 €"}},{"$f":"IFERROR(DejanskiPrihodki[[#Totals],[MAR]]-E10,\"\")","v":{"v":9600,"d":"9,600 €"}},{"$f":"IFERROR(DejanskiPrihodki[[#Totals],[APR]]-F10,\"\")","v":{"v":3994,"d":"3,994 €"}},{"$f":"IFERROR(DejanskiPrihodki[[#Totals],[MAJ]]-G10,\"\")","v":{"v":8466,"d":"8,466 €"}},{"$f":"IFERROR(DejanskiPrihodki[[#Totals],[JUN]]-H10,\"\")","v":{"v":10090,"d":"10,090 €"}},{"$f":"IFERROR(DejanskiPrihodki[[#Totals],[JUL]]-I10,\"\")","v":{"v":13850,"d":"13,850 €"}},{"$f":"IFERROR(DejanskiPrihodki[[#Totals],[AVG]]-J10,\"\")","v":{"v":15195,"d":"15,195 €"}},{"$f":"IFERROR(DejanskiPrihodki[[#Totals],[SEP]]-K10,\"\")","v":{"v":13529.4,"d":"13,529 €"}},{"$f":"IFERROR(DejanskiPrihodki[[#Totals],[OKT]]-L10,\"\")","v":{"v":11600,"d":"11,600 €"}},{"$f":"IFERROR(DejanskiPrihodki[[#Totals],[NOV]]-M10,\"\")","v":{"v":16245,"d":"16,245 €"}},{"$f":"IFERROR(DejanskiPrihodki[[#Totals],[DEC]]-N10,\"\")","v":{"v":15369.4,"d":"15,369 €"}},{"v":128388.79999999999,"d":"128,389 €"}]
[]
[null,"STROŠKI","JAN","FEB","MAR","APR","MAJ","JUN","JUL","AVG","SEP","OKT","NOV","DEC","TEKOČE LETO"]
[null,"Plače",{"v":2500,"d":"2,500 €"},{"v":2500,"d":"2,500 €"},{"v":3500,"d":"3,500 €"},{"v":5000,"d":"5,000 €"},{"v":5000,"d":"5,000 €"},{"v":5000,"d":"5,000 €"},{"v":8000,"d":"8,000 €"},{"v":9000,"d":"9,000 €"},{"v":9000,"d":"9,000 €"},{"v":9000,"d":"9,000 €"},{"v":9000,"d":"9,000 €"},{"v":9000,"d":"9,000 €"},{"$f":"SUM(C14:N14)","v":{"v":76500,"d":"76,500 €"}}]
[null,"Trženje/oglaševanje",{"v":400,"d":"400 €"},{"v":450,"d":"450 €"},{"v":450,"d":"450 €"},{"v":450,"d":"450 €"},{"v":900,"d":"900 €"},{"v":900,"d":"900 €"},{"v":900,"d":"900 €"},{"v":900,"d":"900 €"},{"v":900,"d":"900 €"},{"v":900,"d":"900 €"},{"v":1200,"d":"1,200 €"},{"v":1200,"d":"1,200 €"},{"$f":"SUM(C15:N15)","v":{"v":9550,"d":"9,550 €"}}]
[null,"Prodajna provizija",{"v":250,"d":"250 €"},{"v":650,"d":"650 €"},{"v":800,"d":"800 €"},{"v":350,"d":"350 €"},{"v":725,"d":"725 €"},{"v":820,"d":"820 €"},{"v":1125,"d":"1,125 €"},{"v":1156.25,"d":"1,156 €"},{"v":1227.45,"d":"1,227 €"},{"v":1100,"d":"1,100 €"},{"v":1250,"d":"1,250 €"},{"v":1367.45,"d":"1,367 €"},{"v":10821.150000000001,"d":"10,821 €"}]
[null,"Najemnina",{"v":1250,"d":"1,250 €"},{"v":1250,"d":"1,250 €"},{"v":1250,"d":"1,250 €"},{"v":1250,"d":"1,250 €"},{"v":1250,"d":"1,250 €"},{"v":1250,"d":"1,250 €"},{"v":1250,"d":"1,250 €"},{"v":1250,"d":"1,250 €"},{"v":1250,"d":"1,250 €"},{"v":1250,"d":"1,250 €"},{"v":1250,"d":"1,250 €"},{"v":1250,"d":"1,250 €"},{"v":15000,"d":"15,000 €"}]
[null,"Skupaj stroški",{"$f":"IF(SUM(C14:C17)=0,\"\",SUM(C14:C17))","v":{"v":4400,"d":"4,400 €"}},{"v":4850,"d":"4,850 €"},{"v":6000,"d":"6,000 €"},{"v":7050,"d":"7,050 €"},{"v":7875,"d":"7,875 €"},{"v":7970,"d":"7,970 €"},{"v":11275,"d":"11,275 €"},{"v":12306.25,"d":"12,306 €"},{"v":12377.45,"d":"12,377 €"},{"v":12250,"d":"12,250 €"},{"v":12700,"d":"12,700 €"},{"v":12817.45,"d":"12,817 €"},{"$f":"SUM(DejanskiStroški[[#Totals],[JAN]:[DEC]])","v":{"v":111871.15,"d":"111,871 €"}}]
[null,"Prihodki pred obdavčitvijo",{"$f":"IFERROR('Primer P&L'!$C$11-DejanskiStroški[[#Totals],[JAN]],\"\")","v":{"v":-1400,"d":"-1,400 €"}},{"$f":"IFERROR('Primer P&L'!$D$11-DejanskiStroški[[#Totals],[FEB]],\"\")","v":{"v":2600,"d":"2,600 €"}},{"$f":"IFERROR('Primer P&L'!$E$11-DejanskiStroški[[#Totals],[MAR]],\"\")","v":{"v":3600,"d":"3,600 €"}},{"$f":"IFERROR('Primer P&L'!$F$11-DejanskiStroški[[#Totals],[APR]],\"\")","v":{"v":-3056,"d":"-3,056 €"}},{"$f":"IFERROR('Primer P&L'!$G$11-DejanskiStroški[[#Totals],[MAJ]],\"\")","v":{"v":591,"d":"591 €"}},{"$f":"IFERROR('Primer P&L'!$H$11-DejanskiStroški[[#Totals],[JUN]],\"\")","v":{"v":2120,"d":"2,120 €"}},{"$f":"IFERROR('Primer P&L'!$I$11-DejanskiStroški[[#Totals],[JUL]],\"\")","v":{"v":2575,"d":"2,575 €"}},{"$f":"IFERROR('Primer P&L'!$J$11-DejanskiStroški[[#Totals],[AVG]],\"\")","v":{"v":2888.75,"d":"2,889 €"}},{"$f":"IFERROR('Primer P&L'!$K$11-DejanskiStroški[[#Totals],[SEP]],\"\")","v":{"v":1151.949999999999,"d":"1,152 €"}},{"$f":"IFERROR('Primer P&L'!$L$11-DejanskiStroški[[#Totals],[OKT]],\"\")","v":{"v":-650,"d":"-650 €"}},{"$f":"IFERROR('Primer P&L'!$M$11-DejanskiStroški[[#Totals],[NOV]],\"\")","v":{"v":3545,"d":"3,545 €"}},{"$f":"IFERROR('Primer P&L'!$N$11-DejanskiStroški[[#Totals],[DEC]],\"\")","v":{"v":2551.949999999999,"d":"2,552 €"}},{"$f":"SUM(C19:N19)","v":{"v":16517.649999999998,"d":"16,518 €"}}]
[null,"Odhodki iz obdavčitve dobička",{"$f":"C19*0.15","v":{"v":-210,"d":"-210 €"}},{"v":390,"d":"390 €"},{"$f":"E19*0.15","v":{"v":540,"d":"540 €"}},{"$f":"F19*0.15","v":{"v":-458.4,"d":"-458 €"}},{"$f":"G19*0.15","v":{"v":88.64999999999999,"d":"89 €"}},{"$f":"H19*0.15","v":{"v":318,"d":"318 €"}},{"$f":"I19*0.15","v":{"v":386.25,"d":"386 €"}},{"$f":"J19*0.15","v":{"v":433.3125,"d":"433 €"}},{"$f":"K19*0.15","v":{"v":172.79249999999982,"d":"173 €"}},{"$f":"L19*0.15","v":{"v":-97.5,"d":"-98 €"}},{"$f":"M19*0.15","v":{"v":531.75,"d":"532 €"}},{"$f":"N19*0.15","v":{"v":382.79249999999985,"d":"383 €"}},{"$f":"SUM('Primer P&L'!$C$20:$N$20)","v":{"v":2477.6474999999996,"d":"2,478 €"}}]
[]
[null,"NETO DOHODEK",{"$f":"IFERROR(C19-'Primer P&L'!$C$20,\" \")","v":{"v":-1190,"d":"-1,190 €"}},{"$f":"IFERROR(D19-'Primer P&L'!$D$20,\" \")","v":{"v":2210,"d":"2,210 €"}},{"$f":"IFERROR(E19-'Primer P&L'!$E$20,\"\")","v":{"v":3060,"d":"3,060 €"}},{"$f":"IFERROR(F19-'Primer P&L'!$F$20,\"\")","v":{"v":-2597.6,"d":"-2,598 €"}},{"$f":"IFERROR(G19-'Primer P&L'!$G$20,\"\")","v":{"v":502.35,"d":"502 €"}},{"$f":"IFERROR(H19-'Primer P&L'!$H$20,\"\")","v":{"v":1802,"d":"1,802 €"}},{"$f":"IFERROR(I19-'Primer P&L'!$I$20,\"\")","v":{"v":2188.75,"d":"2,189 €"}},{"$f":"IFERROR(J19-'Primer P&L'!$J$20,\"\")","v":{"v":2455.4375,"d":"2,455 €"}},{"$f":"IFERROR(K19-'Primer P&L'!$K$20,\"\")","v":{"v":979.1574999999991,"d":"979 €"}},{"$f":"IFERROR(L19-'Primer P&L'!$L$20,\"\")","v":{"v":-552.5,"d":"-553 €"}},{"$f":"IFERROR(M19-'Primer P&L'!$M$20,\"\")","v":{"v":3013.25,"d":"3,013 €"}},{"$f":"IFERROR(N19-'Primer P&L'!$N$20,\"\")","v":{"v":2169.157499999999,"d":"2,169 €"}},{"$f":"IFERROR(O19-'Primer P&L'!$O$20,\"\")","v":{"v":14040.002499999999,"d":"14,040 €"}}]