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{"sheet":"変動損益計算書","index":0,"n_rows":86,"n_cols":10,"rows_kept":86,"cut":false,"hidden":false,"merged":[[4,0,23,0],[76,2,76,7],[81,1,81,2],[1,0,1,3],[36,1,45,1],[26,0,46,0],[47,1,56,1],[58,1,67,1],[47,0,69,0],[4,1,13,1],[14,1,23,1],[26,1,35,1]]}
[]
["変動損益計算書",null,null,null,"企業名　株式会社〇〇建設 　　　　　　　　　　　　　　　",null,null,null,"（最終期決算月　　2020年　3月　31日）"]
[null,null,null,"2015年度","2016年度","2017年度","2018年度","2019年度","備　　考"]
["①","売　上　高",null,435000,330000,170000,318000,200000,"コストポイント"]
["変動費","原価変動費","主要材料費",165000,50000,32000,78000,45000,"2016年度より材料支給工事増加"]
[null,null,"外注費",90000,80000,22000,82000,22000,"受注金額の多い年は外注先と連携"]
[null,null,"在庫増減",4000,2000,0,0,0,"材料支給が主流で在庫必要なし"]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(C9=\"\",\"○\",\"\")","v":"○"}]
[null,null,null,null,null,null,null,null,null,"○"]
[null,null,null,null,null,null,null,null,null,"○"]
[null,null,null,null,null,null,null,null,null,"○"]
[null,null,null,null,null,null,null,null,null,"○"]
[null,null,null,null,null,null,null,null,null,"○"]
[null,"販管変動費","支払手数料",null,4000,5000,4000,4000,"受注活動のため2016年度から発生"]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(C19=\"\",\"○\",\"\")","v":"○"}]
[null,null,null,null,null,null,null,null,null,"○"]
[null,null,null,null,null,null,null,null,null,"○"]
[null,null,null,null,null,null,null,null,null,"○"]
[null,null,null,null,null,null,null,null,null,"○"]
[null,null,null,null,null,null,null,null,null,"○"]
["②","変動費",null,{"$f":"SUM(D5:D24)","v":259000},{"$f":"SUM(E5:E24)","v":136000},{"$f":"SUM(F5:F24)","v":59000},{"$f":"SUM(G5:G24)","v":164000},{"$f":"SUM(H5:H24)","v":71000}]
["③","限界利益",null,{"$f":"D4-D25","v":176000},{"$f":"E4-E25","v":194000},{"$f":"F4-F25","v":111000},{"$f":"G4-G25","v":154000},{"$f":"H4-H25","v":129000}]
["人件費","原価人件費","賃金給料",73500,77000,53000,55000,50000,"2017年度以降特需減少→人員削減"]
[null,null,"賞与",7000,6000,6000,6000,5000]
[null,null,"法定福利費",11000,10500,12000,9000,9000]
[null,null,"福利厚生費",2000,1500,3000,2500,2200,null,{"$f":"IF(C30=\"\",\"○\",\"\")","v":""}]
[null,null,null,null,null,null,null,null,null,"○"]
[null,null,null,null,null,null,null,null,null,"○"]
[null,null,null,null,null,null,null,null,null,"○"]
[null,null,null,null,null,null,null,null,null,"○"]
[null,null,null,null,null,null,null,null,null,"○"]
[null,null,null,null,null,null,null,null,null,"○"]
[null,"販管人件費","役員報酬",16000,16000,20000,20000,20000]
[null,null,"給与手当",3000,3000,3000,2000,2000]
[null,null,"法定福利費",2400,2400,3000,3000,3000]
[null,null,"福利厚生費",500,400,350,500,300]
[null,null,null,null,null,null,null,null,null,{"$f":"IF(C41=\"\",\"○\",\"\")","v":"○"}]
[null,null,null,null,null,null,null,null,null,"○"]
[null,null,null,null,null,null,null,null,null,"○"]
[null,null,null,null,null,null,null,null,null,"○"]
[null,null,null,null,null,null,null,null,null,"○"]
[null,null,null,null,null,null,null,null,null,"○"]
[null,"④","計",{"$f":"SUM(D27:D46)","v":115400},116800,100350,98000,91500]
["固定費","原価固定費","車両関係費",11000,11000,10500,9500,8500]
[null,null,"保険料",1500,1500,1300,1300,700]
[null,null,"消耗品費",1200,400,1200,800,900]
[null,null,"減価償却費",18000,23000,7500,13500,12000,"2016年度は経営力向上計画提出一括償却適用",{"$f":"IF(C51=\"\",\"○\",\"\")","v":""}]
[null,null,"リース料",900,4500,3500,4500,3500]
[null,null,null,null,null,null,null,null,null,"○"]
[null,null,null,null,null,null,null,null,null,"○"]
[null,null,null,null,null,null,null,null,null,"○"]
[null,null,null,null,null,null,null,null,null,"○"]
[null,null,null,null,null,null,null,null,null,"○"]
[null,"⑤","計",{"$f":"SUM(D48:D57)","v":32600},40400,24000,29600,25600]
[null,"販管固定費","保険料",2000,1200,2000,1900,2000]
[null,null,"水道光熱費",1800,1500,1500,1500,1500]
[null,null,"消耗品費",2300,1200,2000,1900,2000]
[null,null,"租税公課",2000,3800,9500,500,600]
[null,null,"支払手数料",1500,1300,1300,1100,1000,null,{"$f":"IF(C63=\"\",\"○\",\"\")","v":""}]
[null,null,"リース料",2000,2300,2500,2500,2000,null,""]
[null,null,"地代家賃",2500,2000,2000,2000,2000,null,""]
[null,null,"減価償却費",2500,1500,400,500,500,null,""]
[null,null,null,null,null,null,null,null,null,"○"]
[null,null,null,null,null,null,null,null,null,"○"]
[null,"⑥","計",{"$f":"SUM(D59:D68)","v":16600},14800,21200,11900,11600]
[null,"⑦","その他固定費",{"$f":"'固定費&運転資金'!D14","v":2050},{"$f":"'固定費&運転資金'!E14","v":3150},{"$f":"'固定費&運転資金'!F14","v":2150},{"$f":"'固定費&運転資金'!G14","v":1200},{"$f":"'固定費&運転資金'!H14","v":1200},"その他固定費計算内訳から転記"]
["⑧","固定費",null,{"$f":"D47+D58+D69+D70","v":166650},175150,147700,{"$f":"G47+G58+G69+G70","v":140700},129900]
["⑨","経常利益",null,{"$f":"D26-D71","v":9350},18850,-36700,13300,-900]
["⑩","限界利益率",null,{"$f":"D26/D4","v":0.40459770114942528},{"$f":"E26/E4","v":0.58787878787878789},{"$f":"F26/F4","v":0.65294117647058825},{"$f":"G26/G4","v":0.48427672955974843},{"$f":"H26/H4","v":0.64500000000000002},"③÷①"]
["⑪","労働分配率",null,{"$f":"D47/D26","v":0.65568181818181814},{"$f":"E47/E26","v":0.60206185567010306},{"$f":"F47/F26","v":0.90405405405405403},{"$f":"G47/G26","v":0.63636363636363635},{"$f":"H47/H26","v":0.70930232558139539},"④÷③"]
["⑫","売上高経常利益率",null,{"$f":"D72/D4","v":2.1494252873563217E-2},{"$f":"E72/E4","v":5.7121212121212121E-2},{"$f":"F72/F4","v":-0.21588235294117647},{"$f":"G72/G4","v":4.182389937106918E-2},{"$f":"H72/H4","v":-4.4999999999999997E-3},"⑨÷①"]
[]
[null,null,"必要売上高の試算 （目標利益を入力し確認）"]
[null,null,"固定費",{"$f":"H71","v":129900},"限界利益率",{"$f":"H73","v":0.64500000000000002},"売上差額",{"$f":"F79-F80","v":1395.3488372092834}]
[null,null,"目標利益",0,"必要売上高",{"$f":"D80/F78","v":201395.34883720928},"月商平均",{"$f":"H78/12","v":116.27906976744028}]
[null,null,"計",{"$f":"D78+D79","v":129900},"現状売上高",{"$f":"H4","v":200000},"労働分配率",{"$f":"H47/D80","v":0.70438799076212466}]
[]
[null,null,null,"2015年度","2016年度","2017年度","2018年度","2019年度"]
[null,"総資本",null,210000,180000,230000,180000,230000]
[null,"総資本回転率",null,{"$f":"D4/D83","v":2.0714285714285716},{"$f":"E4/E83","v":1.8333333333333333},0.73913043478260865,1.7666666666666666,0.86956521739130432]
[null,"売上高経常利益率",null,{"$f":"D72/D4*100","v":2.1494252873563218},{"$f":"E72/E4*100","v":5.7121212121212119},-21.588235294117649,4.182389937106918,-0.44999999999999996]
[null,"総資本経常利益率",null,{"$f":"D72/D83*100","v":4.4523809523809526},{"$f":"E72/E83*100","v":10.472222222222221},-15.956521739130435,7.3888888888888893,-0.39130434782608697]

{"sheet":"固定費&運転資金","index":1,"n_rows":41,"n_cols":9,"rows_kept":41,"cut":false,"hidden":false,"merged":[[0,0,0,3],[9,8,9,12],[10,8,10,12],[11,8,11,12],[12,8,12,12],[1,8,1,12],[4,1,4,2],[9,1,9,2],[10,1,10,2],[2,8,2,12],[3,8,3,12],[4,8,4,12],[5,8,5,12],[6,8,6,12],[7,8,7,12],[8,8,8,12],[24,1,24,2],[32,1,32,2],[37,1,37,2],[40,1,40,2],[13,8,13,12]]}
["その他固定費計算内訳"]
[null,null,null,{"$f":"変動損益計算書!D3","v":"2015年度"},{"$f":"変動損益計算書!E3","v":"2016年度"},{"$f":"変動損益計算書!F3","v":"2017年度"},{"$f":"変動損益計算書!G3","v":"2018年度"},{"$f":"変動損益計算書!H3","v":"2019年度"},"計算内訳"]
["①","売上原価",null,385000,266000,162000,265000,165000,"決算書から合計金額転記"]
["②","販売費一般管理費",null,41000,48500,45000,40000,40000,"決算書から合計金額転記"]
["③","計",null,{"$f":"D3+D4","v":426000},{"$f":"E3+E4","v":314500},207000,305000,205000,"①+②"]
["④","変動費合計",null,{"$f":"変動損益計算書!D25","v":259000},{"$f":"変動損益計算書!E25","v":136000},{"$f":"変動損益計算書!F25","v":59000},{"$f":"変動損益計算書!G25","v":164000},{"$f":"変動損益計算書!H25","v":71000},"変動損益計算書「変動費合計」"]
["⑤","人件費合計",null,{"$f":"変動損益計算書!D47","v":115400},{"$f":"変動損益計算書!E47","v":116800},{"$f":"変動損益計算書!F47","v":100350},{"$f":"変動損益計算書!G47","v":98000},{"$f":"変動損益計算書!H47","v":91500},"変動損益計算書「人件費合計」"]
["⑥","製造固定費",null,{"$f":"変動損益計算書!D58","v":32600},{"$f":"変動損益計算書!E58","v":40400},{"$f":"変動損益計算書!F58","v":24000},{"$f":"変動損益計算書!G58","v":29600},{"$f":"変動損益計算書!H58","v":25600},"変動損益計算書「製造固定費合計」"]
["⑦","販売固定費",null,{"$f":"変動損益計算書!D69","v":16600},{"$f":"変動損益計算書!E69","v":14800},{"$f":"変動損益計算書!F69","v":21200},{"$f":"変動損益計算書!G69","v":11900},{"$f":"変動損益計算書!H69","v":11600},"変動損益計算書「販売固定費合計」"]
["⑧","計",null,{"$f":"SUM(D6:D9)","v":423600},{"$f":"SUM(E6:E9)","v":308000},204550,303500,199700,"④～⑦の合計"]
["⑨","差引",null,{"$f":"D5-D10","v":2400},{"$f":"E5-E10","v":6500},2450,1500,5300,"⑦＝③－⑧"]
["⑩","営業外収益",null,600,3500,400,450,4200]
["⑪","営業外費用",null,250,150,100,150,100]
["⑫","その他固定費",null,{"$f":"D11-D12+D13","v":2050},{"$f":"E11-E12+E13","v":3150},2150,1200,1200,"⑨―⑩+⑪"]
[]
[null,null,null,"2015年度","2016年度","2017年度","2018年度","2019年度"]
[null,"売上債権"]
[null,null,"受取手形",6000,10000,null,null,8000]
[null,null,"完成工事未収金",35000,43000,23000,13000,35000]
[]
[null,"棚卸資産"]
[null,null,"原材料",3000,1000,1000,1000,800]
[null,null,"未成工事支出金",13000,12500,13000,10000]
[null,null,"貯蔵品"]
[null,"①計",null,{"$f":"SUM(D19:D24)","v":51000},{"$f":"SUM(E19:E24)","v":56500},37000,24000,35800]
[]
[null,"買入債務"]
[null,null,"支払手形",14000,15000,16000,30000,16000]
[null,null,"工事未払金",7300,2500,4500,2500,8500]
[null,null,"　"]
[null,null,"②計",{"$f":"SUM(D28:D30)","v":21300},{"$f":"SUM(E28:E30)","v":17500},20500,32500,24500]
[]
[null,"①－②＝③差引計",null,{"$f":"D25-D31","v":29700},{"$f":"E25-E31","v":39000},16500,-8500,11300]
[]
["        資金調達"]
[null,"短期借入金",null,10000,10000,10000,10000,10000]
[]
[null,"④計",null,{"$f":"SUM(D36:D37)","v":10000},{"$f":"SUM(E36:E37)","v":10000},10000,10000,10000]
[]
["        必要運転資金調達過不足"]
[null,"③-④＝⑤",null,{"$f":"D33-D38","v":19700},{"$f":"E33-E38","v":29000},6500,-18500,1300]