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["商品価格/個"]
[500]
["固定費合計/月","人件費","減価償却費","通信費","広告宣伝費","賃借料","雑費"]
[{"$f":"SUM(B4:G4)","v":4250},2500,600,500,200,150,300]
["変動費合計/個","仕入原価","外注加工費","販売促進費"]
[{"$f":"SUM(B6:D6)","v":380},80,250,50]
[]
["販売シュミレーション","売上","変動費","固定費","総費用","利益"]
[0,{"$f":"A9*$A$2","v":0},{"$f":"A9*$A$6","v":0},{"$f":"$A$4","v":4250},{"$f":"C9+D9","v":4250},{"$f":"B9-E9","v":-4250}]
[10,{"$f":"A10*$A$2","v":5000},{"$f":"A10*$A$6","v":3800},{"$f":"$A$4","v":4250},{"$f":"C10+D10","v":8050},{"$f":"B10-E10","v":-3050}]
[20,10000,7600,4250,11850,-1850]
[30,15000,11400,4250,15650,-650]
[40,20000,15200,4250,19450,550]
[50,25000,19000,4250,23250,1750]
[60,30000,22800,4250,27050,2950]
[]
["損益分岐点販売",{"$f":"A2*A4/(A2-A6)","v":17708.333333333332}]

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[]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"変動費","仕入原価","外注加工費","販売促進費","変動費合計/個"]
[null,null,null,null,null,null,null,null,"売上高",{"$f":"J7*Q14","v":18000},null,"変動費",{"$f":"(J5/J9)*S7","v":13680}]
[null,null,null,null,null,null,null,null,null,"売上個数",null,null,{"$f":"M5/J5","v":0.76}]
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[]
[null,null,null,null,null,null,null,null,"商品単価",500,null,"限界利益","固定費",null,"固定費","人件費","減価償却費","通信費","広告宣伝費","賃借料","雑費","固定費合計/月"]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"J5-M5","v":4320},{"$f":"V12","v":4250}]
[null,null,null,null,null,null,null,null,null,null,null,{"$f":"L10/J5","v":0.24},{"$f":"M10/J5","v":0.2361111111111111}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2500,600,500,200,150,300,{"$f":"SUM(P12:U12)","v":4250}]
[null,null,null,null,null,null,null,null,null,null,null,null,"利益"]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"L10-M10","v":70},null,null,"商品価格/個",{"$f":"J9","v":500},null,"限界利益/個",120]
[null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"M14/J5","v":3.8888888888888888E-3}]
[null,null,null,null,null,null,null,null,"（金額単位:千円)",null,null,null,null,null,"分岐点","販売個数",null,"売上","変動費","固定費","総費用","利益"]
[null,null,null,null,null,null,null,null,null,null,null,null,"変動費率",null,{"$f":"B21","v":17708.333333333336},null,0,0,0,{"$f":"V12","v":4250},{"$f":"S17+T17","v":4250},{"$f":"R17-U17","v":-4250}]
[null,null,null,null,null,null,null,null,null,null,null,null,0.76,null,{"$f":"B21","v":17708.333333333336},null,10,{"$f":"Q14*Q18","v":5000},{"$f":"S7*Q18","v":3800},{"$f":"V12","v":4250},{"$f":"S18+T18","v":8050},{"$f":"R18-U18","v":-3050}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"B21","v":17708.333333333336},null,20,{"$f":"Q14*Q19","v":10000},{"$f":"S7*Q19","v":7600},{"$f":"V12","v":4250},{"$f":"S19+T19","v":11850},{"$f":"R19-U19","v":-1850}]
[null,"損益分岐点売上高",null,"損益分岐点比率",null,"安全率",null,null,"目標利益",null,null,"必要売上高",null,null,{"$f":"B21","v":17708.333333333336},null,30,{"$f":"Q14*Q20","v":15000},{"$f":"S7*Q20","v":11400},{"$f":"V12","v":4250},15650,-650]
[null,{"$f":"M10/(1-M5/J5)","v":17708.333333333336},null,{"$f":"B21/J5","v":0.98379629629629639},null,{"$f":"1-D21","v":1.6203703703703609E-2},null,null,800,null,null,{"$f":"IF(I21=\"\",\"\",(M10+I21)/L11)","v":21041.666666666668},null,null,{"$f":"B21","v":17708.333333333336},null,40,{"$f":"Q14*Q21","v":20000},{"$f":"S7*Q21","v":15200},{"$f":"V12","v":4250},19450,550]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"B21","v":17708.333333333336},null,50,{"$f":"Q14*Q22","v":25000},{"$f":"S7*Q22","v":19000},{"$f":"V12","v":4250},23250,1750]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"B21","v":17708.333333333336},null,60,{"$f":"Q14*Q23","v":30000},{"$f":"S7*Q23","v":22800},{"$f":"V12","v":4250},27050,2950]
[]
[]
[null,"損益分岐点とは、売上高と費用が同じで、利益がゼロの状態をいう。"]
[null,"つまり、売上高が損益分岐点売上より下回るときは赤字になり、上回れば利益が出ることになります。"]
[null,"損益分岐点売上高とは、"]
[null,null,null,null,"変動費"]
[null,"損益分岐点売上=固定費÷(1-",null,null,null,")"]
[null,null,null,null,"売上高"]
[null,null,null,"固定費"]
[null,"損益分岐点売上="]
[null,null,null,"限界利益率"]
[]
[null,"限界利益とは、売上高から変動費を差し引いたもので、固定費に利益を足したものとも考えられる。"]
[null,"つまり限界利益によって、固定費を回収した残りが利益になります。"]
[null,"限界利益率は、売上高に対する限界利益の割合を表し、限界利益率が高いほど収益性が良好と言える。"]
[]
[null,"限界利益 = 売上高 － 変動費"]
[]
[null,null,null,"限界利益"]
[null,"限界利益率","＝"]
[null,null,null,"売上高"]
[]
[null,"固定費とは、売上高の増減に関係なく発生する固定的な費用である。"]
[null,"変動費とは、売上高の増減に応じて変動する費用である。"]
[]
[null,"変動費率は、売上高に対する変動費の割合である。"]
[null,null,null,"変動費"]
[null,"変動費率","=",null,null,null,null,null," ","変動費","=","(売上高/製品単価)×変動費単価"]
[null,null,null,"売上高",null,null,null,null,null,null,"=","売上個数×変動費単価"]
[]
[null,"目標利益達成に必要な売上高は、限界利益率を高くすれば、目標利益達成に必要な売上高が相対的に低くなります。"]
[null,null,null,null,null,"固定費+目標利益"]
[null,"目標利益達成に必要な売上高",null,null,"="]
[null,null,null,null,null,"限界利益率"]