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{"sheet":"作成マニュアル","index":0,"n_rows":45,"n_cols":2,"rows_kept":45,"cut":false,"hidden":false,"merged":[],"flags":["formulas_cached_only"]}
["＜「お試し事業計画書」作成マニュアル＞"]
[null,"※当ファイルでは、水色部分が入力可能箇所であり、それ以外の場所は保護されており入力できま\n　 せん。"]
[]
["１　準備"]
[null,"「事業計画書シート」の「年」「月」の水色部分に、決算年月を入力してください。"]
[]
["２　「実績」（直近決算）の入力"]
["(1)","事業計画書シート"]
[null,"①（内訳）欄に、商品グループ別や顧客別などの内訳項目を入力し、「実績」の列に内訳毎の売上を\n　 入力してください。"]
[null,"②決算書から、期首棚卸、当期仕入、期末棚卸、営業外収益・営業外費用（合計）、支払利息・割引\n　 料、特別利益・特別損失（合計）、法人税等を入力してください。"]
[null,"③既往返済額に長期借入金や繰延手形の年間返済額を入力してください。"]
["(2)","販売費・一般管理費シート"]
[null,"①項目欄に、必要に応じて勘定科目を追加入力し、「実績」の列に決算書からそれぞれの実績を入\n　 力してください。"]
["(3)","製造原価シート（主に製造業）"]
[null,"①項目欄に、必要に応じて勘定科目を追加入力し、「実績」の列に決算書からそれぞれの実績を入\n　 力してください。"]
["(4)","完成工事原価シート（建設業等）"]
[null,"①項目欄に、必要に応じて勘定科目を追加入力し、「実績」の列に決算書からそれぞれの実績を入\n　 力してください。"]
["→","これで事業計画シートの「実績」部分は完成しています。"]
[]
["３　「計画」の入力"]
["(1)","事業計画書シート"]
[null,"①（内訳）欄の項目ごとに今後３事業年度の売上見込を入力してください。このとき、売上見込は裏付\n　 けに基づいた実現可能性の高い内容とし、金融機関に対してきちんと説明できることが重要です。"]
[null,"②当期仕入(ｄ)を入力します。仕入を始めとする売上原価は、費用の相当部分を占めており、利益額\n　 に大きな影響を与えます。品質等を落とさずに原価を抑える工夫が必要です。\n　　※当期製品製造原価(ｅ)（主に製造業）及び当期完成工事原価(f)（建設業等）については、別シー\n　　　　トになっていて自動転記されますので、ここでは入力しません。"]
[null,"③営業外収益・営業外費用（合計）、支払利息・割引料、特別利益・特別損失（合計）、法人税等の\n　 見込を入力してください。"]
[null,"④既往返済額に長期借入金や繰延手形の年間返済額を入力してください。"]
[null,"⑤本件返済額は、今回申し込む融資の返済計画を入力してください。"]
[]
[]
[]
["(2)","販売費・一般管理費シート"]
[null,"①今後３事業年度の見込を入力します。増減の要因は、金融機関に対してきちんと説明できることが\n　 重要です。例えば、人件費であれば、人員配置計画などの裏付け資料があれば、説得力が増しま\n　 す。　"]
["(3)","製造原価シート（主に製造業）"]
[null,"①今後３事業年度の見込を入力します。増減の要因は、金融機関に対してきちんと説明できることが\n　 重要です。製造コストは利益に与える影響が大きいので、その低減は金融機関に対するアピール\n　 ポイントになります。"]
["(4)","完成工事原価シート（建設業等）"]
[null,"①今後３事業年度の見込を入力します。増減の要因は、金融機関に対してきちんと説明できることが\n　 重要です。工事原価は利益に与える影響が大きいので、その低減は金融機関に対するアピール\n　 ポイントになります。"]
["→","これで事業計画シートの「計画」部分は完成しています。"]
[]
["４　「計画」の評価"]
[null,"完成した事業計画を見て、返済財源(ｓ)や差引過不足額(ｓ－ｖ)がマイナスになっている場合は、計画\nを再検討しなければなりません。\n\n（再検討のポイント）\n①売上を増やせないか。→単価を上げる、数量を増やす。\n②変動費（売上や操業度に連動する費用：材料費、外注費、荷造運搬費など）を減らせないか。\n③固定費（売上や操業度に連動しない費用：人件費、賃借料、減価償却費など）を減らせないか。\n\n【損益分岐点分析】\n損益分岐点売上高（収支がトントンになる売上高）を把握し、それを引き下げるために利益率や経費を見直す。"]
[null,"損益分岐点売上高＝固定費×売上高÷（売上高－変動費）"]
[null,"    例１）売上高５,０００　変動費１,６００　固定費３,０００　利益４００"]
[null,"　　　　　　損益分岐点売上高＝３,０００×５,０００÷（５,０００－１,６００）＝４,４１２\n　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　→売上高が４,４１２を下回ると赤字になる　"]
[]
[null,"    例２）売上高５,０００　変動費３,０００　固定費１,６００　利益４００"]
[null,"　　　　　　損益分岐点売上高＝１,６００×５,０００÷（５,０００－３,０００）＝４,０００\n　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　　→売上高が４,０００を下回ると赤字になる　"]

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["事業計画書",{"$nulls":24},"（単位：千円）"]
["項目",null,null,null,"年",null,"月",null,null,"年",null,"月",null,"対処方針等",null,"年",null,"月",null,"対処方針等",null,"年",null,"月",null,"対処方針等"]
[null,null,null,"実績",null,null,null,"対売上高比","計画",null,null,null,"対売上高比",null,"計画",null,null,null,"対売上高比",null,"計画",null,null,null,"対売上高比"]
["売　　上　　高",null,"ａ",0,null,null,null,"－",0,null,null,null,"－",null,0,null,null,null,"－",null,0,null,null,null,"－"]
["（内訳）",{"$nulls":6},"－",{"$nulls":4},"－",{"$nulls":5},"－",{"$nulls":5},"－"]
[{"$nulls":7},"－",{"$nulls":4},"－",{"$nulls":5},"－",{"$nulls":5},"－"]
[{"$nulls":7},"－",{"$nulls":4},"－",{"$nulls":5},"－",{"$nulls":5},"－"]
[{"$nulls":7},"－",{"$nulls":4},"－",{"$nulls":5},"－",{"$nulls":5},"－"]
[{"$nulls":7},"－",{"$nulls":4},"－",{"$nulls":5},"－",{"$nulls":5},"－"]
["売　上　原　価",null,"ｂ（ｃ～ｆ-g）",0,null,null,null,{"$error":"#DIV/0!"},0,null,null,null,{"$error":"#DIV/0!"},null,0,null,null,null,{"$error":"#DIV/0!"},null,0,null,null,null,{"$error":"#DIV/0!"}]
[null,"期首棚卸","ｃ",{"$nulls":4},{"$error":"#DIV/0!"},0,null,null,null,{"$error":"#DIV/0!"},null,0,null,null,null,{"$error":"#DIV/0!"},null,0,null,null,null,{"$error":"#DIV/0!"}]
[null,"当期仕入","ｄ",{"$nulls":4},{"$error":"#DIV/0!"},{"$nulls":4},{"$error":"#DIV/0!"},{"$nulls":5},{"$error":"#DIV/0!"},{"$nulls":5},{"$error":"#DIV/0!"}]
[null,"当期製品製造原価","ｅ",0,null,null,null,{"$error":"#DIV/0!"},0,null,null,null,{"$error":"#DIV/0!"},null,0,null,null,null,{"$error":"#DIV/0!"},null,0,null,null,null,{"$error":"#DIV/0!"}]
[null,"当期完成工事原価","ｆ",0,null,null,null,{"$error":"#DIV/0!"},0,null,null,null,{"$error":"#DIV/0!"},null,0,null,null,null,{"$error":"#DIV/0!"},null,0,null,null,null,{"$error":"#DIV/0!"}]
[null,"期末棚卸","ｇ",{"$nulls":4},{"$error":"#DIV/0!"},{"$nulls":4},{"$error":"#DIV/0!"},{"$nulls":5},{"$error":"#DIV/0!"},{"$nulls":5},{"$error":"#DIV/0!"}]
["売 上 総 利 益",null,"ｈ（ａ－ｂ）",0,null,null,null,{"$error":"#DIV/0!"},0,null,null,null,{"$error":"#DIV/0!"},null,0,null,null,null,{"$error":"#DIV/0!"},null,0,null,null,null,{"$error":"#DIV/0!"}]
["販売費・一般管理費",null,"ｉ",0,null,null,null,{"$error":"#DIV/0!"},0,null,null,null,{"$error":"#DIV/0!"},null,0,null,null,null,{"$error":"#DIV/0!"},null,0,null,null,null,{"$error":"#DIV/0!"}]
["営業利益",null,"ｊ（ｈ－ｉ）",0,null,null,null,{"$error":"#DIV/0!"},0,null,null,null,{"$error":"#DIV/0!"},null,0,null,null,null,{"$error":"#DIV/0!"},null,0,null,null,null,{"$error":"#DIV/0!"}]
["営業外収益",null,"ｋ",{"$nulls":4},{"$error":"#DIV/0!"},{"$nulls":4},{"$error":"#DIV/0!"},{"$nulls":5},{"$error":"#DIV/0!"},{"$nulls":5},{"$error":"#DIV/0!"}]
["営業外費用",null,"ｌ",{"$nulls":4},{"$error":"#DIV/0!"},{"$nulls":4},{"$error":"#DIV/0!"},{"$nulls":5},{"$error":"#DIV/0!"},{"$nulls":5},{"$error":"#DIV/0!"}]
[null,"支払利息・割引料",{"$nulls":5},{"$error":"#DIV/0!"},{"$nulls":4},{"$error":"#DIV/0!"},{"$nulls":5},{"$error":"#DIV/0!"},{"$nulls":5},{"$error":"#DIV/0!"}]
["経常利益",null,"ｍ（ｊ＋ｋ－ｌ）",0,null,null,null,{"$error":"#DIV/0!"},0,null,null,null,{"$error":"#DIV/0!"},null,0,null,null,null,{"$error":"#DIV/0!"},null,0,null,null,null,{"$error":"#DIV/0!"}]
["特別利益",null,"ｎ",{"$nulls":4},{"$error":"#DIV/0!"},{"$nulls":4},{"$error":"#DIV/0!"},{"$nulls":5},{"$error":"#DIV/0!"},{"$nulls":5},{"$error":"#DIV/0!"}]
["特別損失",null,"ｏ",{"$nulls":4},{"$error":"#DIV/0!"},{"$nulls":4},{"$error":"#DIV/0!"},{"$nulls":5},{"$error":"#DIV/0!"},{"$nulls":5},{"$error":"#DIV/0!"}]
["税引前当期利益",null,"ｐ（ｍ＋ｎ－ｏ）",0,null,null,null,{"$error":"#DIV/0!"},0,null,null,null,{"$error":"#DIV/0!"},null,0,null,null,null,{"$error":"#DIV/0!"},null,0,null,null,null,{"$error":"#DIV/0!"}]
["法人税等",null,"ｑ",{"$nulls":4},{"$error":"#DIV/0!"},{"$nulls":4},{"$error":"#DIV/0!"},{"$nulls":5},{"$error":"#DIV/0!"},{"$nulls":5},{"$error":"#DIV/0!"}]
["当期純利益",null,"ｒ（ｐ－ｑ）",0,null,null,null,{"$error":"#DIV/0!"},0,null,null,null,{"$error":"#DIV/0!"},null,0,null,null,null,{"$error":"#DIV/0!"},null,0,null,null,null,{"$error":"#DIV/0!"}]
["返済財源",null,"ｓ（ｔ＋ｕ）",0,null,null,null,"－",0,null,null,null,"－",null,0,null,null,null,"－",null,0,null,null,null,"－"]
[null,"当期利益","ｔ",0,null,null,null,"－",0,null,null,null,"－",null,0,null,null,null,"－",null,0,null,null,null,"－"]
[null,"減価償却","ｕ",0,null,null,null,"－",0,null,null,null,"－",null,0,null,null,null,"－",null,0,null,null,null,"－"]
["長期借入・繰延手形等返済額",null,"ｖ（ｗ＋ｘ）",0,null,null,null,"－",0,null,null,null,"－",null,0,null,null,null,"－",null,0,null,null,null,"－"]
[null,"既往返済額","ｗ",{"$nulls":4},"－",{"$nulls":4},"－",{"$nulls":5},"－",{"$nulls":5},"－"]
[null,"本件返済額","ｘ","-",null,null,null,"－",{"$nulls":4},"－",{"$nulls":5},"－",{"$nulls":5},"－"]
["差引過不足額",null,"ｓ－ｖ",0,null,null,null,"－",0,null,null,null,"－",null,0,null,null,null,"－",null,0,null,null,null,"－"]

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[]
["販売費・一般管理費内訳",{"$nulls":18},"（単位：千円）"]
["項目",null,0,"年",0,"月",0,"年",0,"月","対処方針等",0,"年",0,"月","対処方針等",0,"年",0,"月","対処方針等"]
[null,null,"実績",null,null,null,"計画",{"$nulls":4},"計画",{"$nulls":4},"計画"]
["販売費・一般管理費",null,0,null,null,null,0,{"$nulls":4},0,{"$nulls":4},0]
[null,"役員報酬"]
[null,"給料手当"]
[null,"法定福利費"]
[null,"福利厚生費"]
[null,"外注費"]
[null,"広告宣伝費"]
[null,"水道光熱費"]
[null,"運賃"]
[null,"賃借料"]
[null,"交際費"]
[null,"旅費交通費"]
[null,"通信費"]
[null,"減価償却費"]
[null,"消耗品費"]
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