{"text_format":"2","workbook":"xlsx","n_sheets":7,"sheets":["销售预算","生产预算","直接材料和采购预算","直接人工成本预算","制造费用预算","产品成本预算","销售及管理费用预算"],"not_rendered":{"charts":0,"images":0,"macros":0,"external_links":0,"defined_names":0,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"run_cost":"one","rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"销售预算","index":0,"n_rows":20,"n_cols":6,"rows_kept":20,"cut":false,"hidden":false,"merged":[[0,0,0,5],[12,0,12,5],[19,0,19,5]]}
["销售预算"]
["季    度",1,2,3,4,"全年"]
["预计销售量（件）"]
["A产品",1500,950,1100,1200,4750]
["B产品",1100,1000,950,1000,4050]
["预计单位售价（元）"]
["A产品",97,97,97,97,97]
["B产品",85,85,85,85,85]
["销售收入（元）"]
["A产品",{"$f":"B4*B7","v":145500},{"$f":"C4*C7","v":92150},106700,116400,460750]
["B产品",{"$f":"B5*B8","v":93500},{"$f":"C5*C8","v":85000},80750,85000,344250]
["合  计",{"$f":"B10+B11","v":239000},{"$f":"C10+C11","v":177150},187450,201400,805000]
["预计现金收入（元）"]
["上年应收账款",17200,null,null,null,{"$f":"SUM(B14:E14)","v":17200}]
["第一季度",{"$f":"B12*0.6","v":143400},{"$f":"B12-B15","v":95600},null,null,{"$f":"SUM(B15:E15)","v":239000}]
["第二季度",null,{"$f":"C12*0.6","v":106290},{"$f":"C12-C16","v":70860},null,177150]
["第三季度",null,null,{"$f":"D12*0.6","v":112470},{"$f":"D12-D17","v":74980},187450]
["第四季度",null,null,null,{"$f":"E12*0.6","v":120840},120840]
["现金合计",{"$nulls":4},{"$f":"SUM(F14:F18)","v":741640}]
[" 注：在本例中，假定每季度销售收人中，本季收到现金60％，另外的40％要到下季度才能收到现金。"]

{"sheet":"生产预算","index":1,"n_rows":16,"n_cols":6,"rows_kept":16,"cut":false,"hidden":false,"merged":[[0,0,0,5],[1,0,1,5],[15,0,15,5]]}
["生产预算"]
["                                                    单位：件"]
["季度",1,2,3,4,"全年"]
["A产品"]
["预计销售量",1500,950,1100,1200,4750]
["加：预计期末存货",{"$f":"C5*12%","v":114},{"$f":"D5*12%","v":132},144,150,150]
["预计需要量",{"$f":"B5+B6","v":1614},{"$f":"C5+C6","v":1082},1244,1350,4900]
["减：期初存货",80,110,120,90,90]
["预计生产量",{"$f":"B5+B6-B8","v":1534},{"$f":"C5+C6-C8","v":972},1124,1260,4810]
["B产品"]
["预计销售量",1100,1000,950,1000,4050]
["加：预计期末存货",{"$f":"C11*12%","v":120},{"$f":"D11*12%","v":114},120,70,70]
["预计需要量",{"$f":"SUM(B11:B12)","v":1220},{"$f":"SUM(C11:C12)","v":1114},1070,1070,4120]
["减：期初存货",75,75,50,65,60]
["预计生产量",{"$f":"B11+B12-B14","v":1145},{"$f":"C11+C12-C14","v":1039},1020,1005,4060]
["注：预计年末A产品存货的数为150件,B产品存货的数为70件。"]

{"sheet":"直接材料和采购预算","index":2,"n_rows":30,"n_cols":6,"rows_kept":30,"cut":false,"hidden":false,"merged":[[0,0,0,5],[22,0,22,5],[29,0,29,5]]}
["直接材料和采购预算"]
["季度",1,2,3,4,"全年"]
["A产品"]
["预计生产量",{"$f":"生产预算!B9","v":1534},{"$f":"生产预算!C9","v":972},{"$f":"生产预算!D9","v":1124},{"$f":"生产预算!E9","v":1260},{"$f":"生产预算!F9","v":4810}]
["单位产品材料用量（P材料）",6,6,6,6,6]
["生产需要量",{"$f":"B4*B5","v":9204},{"$f":"C4*C5","v":5832},6744,7560,28860]
["加：预计期末存量",{"$f":"C6*0.2","v":1166.4000000000001},{"$f":"D6*0.2","v":1348.8000000000002},1512,150,150]
["合计",{"$f":"B6+B7","v":10370.4},{"$f":"C6+C7","v":7180.8},8256,7710,29010]
["减：预计期初存量",520,530,500,510,500]
["预计材料采购量",{"$f":"B8-B9","v":9850.4},{"$f":"C8-C9","v":6650.8},7756,7200,28510]
["单价",8,8,8,8,8]
["预计采购金额",{"$f":"B10*B11","v":78803.199999999997},{"$f":"C10*C11","v":53206.400000000001},62048,57600,228080]
["B产品"]
["预计生产量",{"$f":"生产预算!B15","v":1145},{"$f":"生产预算!C15","v":1039},{"$f":"生产预算!D15","v":1020},{"$f":"生产预算!E15","v":1005},{"$f":"生产预算!F15","v":4060}]
["单位产品材料用量（Q材料）",5,5,5,5,5]
["生产需要量",{"$f":"B14*B15","v":5725},{"$f":"C14*C15","v":5195},5100,5025,20300]
["加：预计期末存量",{"$f":"C16*0.2","v":1039},{"$f":"D16*0.2","v":1020},1005,70,70]
["合计",{"$f":"B16+B17","v":6764},{"$f":"C16+C17","v":6215},6105,5095,20370]
["减：预计期初存量",520,530,500,510,500]
["预计材料采购量",{"$f":"B18*B19","v":3517280},{"$f":"C18*C19","v":3293950},3052500,2598450,10185000]
["单价",7,7,7,7,7]
["预计采购金额",{"$f":"B20*B21","v":24620960},{"$f":"C20*C21","v":23057650},21367500,18189150,71295000]
["预计现金支出（元）"]
["上年应付账款",18500,null,null,null,{"$f":"SUM(B24:E24)","v":18500}]
["第一季度",{"$f":"(B12+B22)*0.7","v":17289834.239999998},{"$f":"(B12+B22)*0.3","v":7409928.96},null,null,{"$f":"SUM(B25:E25)","v":24699763.199999999}]
["第二季度",null,{"$f":"(C12+C22)*0.7","v":16177599.479999999},{"$f":"(C12+C22)*0.3","v":6933256.919999999},null,23110856.399999999]
["第三季度",null,null,{"$f":"(D12+D22)*0.7","v":15000683.6},{"$f":"(D12+D22)*0.3","v":6428864.3999999994},21429548]
["第四季度",null,null,null,{"$f":"(E12+E22)*0.7","v":12772725},12772725]
["现金支出合计",{"$nulls":4},{"$f":"SUM(F24:F28)","v":82031392.599999994}]
["注：在本例中，假定材料采购的货款本季度付清现金70％，另外的30％要到下季度才能付清。"]

{"sheet":"直接人工成本预算","index":3,"n_rows":8,"n_cols":6,"rows_kept":8,"cut":false,"hidden":false,"merged":[[0,0,0,5],[7,0,7,5]]}
["直接人工预算"]
["季度",1,2,3,4,"全年"]
["预计生产量（件）",{"$f":"生产预算!B15+生产预算!B9","v":2679},{"$f":"生产预算!C15+生产预算!C9","v":2011},{"$f":"生产预算!D15+生产预算!D9","v":2144},{"$f":"生产预算!E15+生产预算!E9","v":2265},{"$f":"SUM(B3:E3)","v":9099}]
["单位产品工时（小时）",4,4,4,4,4]
["人工总工时（小时）",{"$f":"B3*B4","v":10716},{"$f":"C3*C4","v":8044},8576,9060,36396]
["每小时人工成本（元）",3,3,3,3,3]
["人工总成本（元）",{"$f":"B5*B6","v":32148},{"$f":"C5*C6","v":24132},25728,27180,109188]
["注：假设单位产品工时为4小时/件，每小时人工成本为3元/件"]

{"sheet":"制造费用预算","index":4,"n_rows":18,"n_cols":6,"rows_kept":18,"cut":false,"hidden":false,"merged":[[0,0,0,5]]}
["制造费用预算"]
["季度",1,2,3,4,"全年"]
[" 变动制造费用"]
["间接人工（1.5元/件）",{"$f":"(生产预算!B15+生产预算!B9)*1.5","v":4018.5},{"$f":"(生产预算!C15+生产预算!C9)*1.5","v":3016.5},{"$f":"(生产预算!D15+生产预算!D9)*1.5","v":3216},{"$f":"(生产预算!E15+生产预算!E9)*1.5","v":3397.5},{"$f":"SUM(B4:E4)","v":13648.5}]
["间接材料（1.5元/件）",{"$f":"(生产预算!B15+生产预算!B9)*1.5","v":4018.5},{"$f":"(生产预算!C15+生产预算!C9)*1.5","v":3016.5},{"$f":"(生产预算!D15+生产预算!D9)*1.5","v":3216},{"$f":"(生产预算!E15+生产预算!E9)*1.5","v":3397.5},{"$f":"SUM(B5:E5)","v":13648.5}]
["修理费（1.2元/件）",{"$f":"(生产预算!B15+生产预算!B9)*1.2","v":3214.7999999999997},{"$f":"(生产预算!C15+生产预算!C9)*1.2","v":2413.1999999999998},{"$f":"(生产预算!D15+生产预算!D9)*1.2","v":2572.7999999999997},{"$f":"(生产预算!E15+生产预算!E9)*1.2","v":2718},{"$f":"(生产预算!F15+生产预算!F9)*1.2","v":10644}]
["水电费（0.8元/件）",{"$f":"(生产预算!B15+生产预算!B9)*0.8","v":2143.2000000000003},{"$f":"(生产预算!C15+生产预算!C9)*0.8","v":1608.8000000000002},{"$f":"(生产预算!D15+生产预算!D9)*0.8","v":1715.2},{"$f":"(生产预算!E15+生产预算!E9)*0.8","v":1812},{"$f":"(生产预算!F15+生产预算!F9)*0.8","v":7096}]
["合计",{"$f":"SUM(B4:B7)","v":13395},{"$f":"SUM(C4:C7)","v":10055},10720,11325,45037]
["固定费用"]
["修理费",2500,2300,2350,2400,{"$f":"SUM(B10:E10)","v":9550}]
["折旧",2000,2000,2000,2000,{"$f":"SUM(B11:E11)","v":8000}]
["管理人员工资",600,600,600,600,2400]
["保险费",20,20,20,20,80]
["财产税",120,120,120,120,480]
["固定费用合计",{"$f":"SUM(B10:B14)","v":5240},{"$f":"SUM(C10:C14)","v":5040},5090,5140,20510]
["费用总计",{"$f":"B8+B15","v":18635},{"$f":"C8+C15","v":15095},15810,16465,65547]
["减：折旧",2000,2000,2000,2000,{"$f":"SUM(B17:E17)","v":8000}]
["现金支出的费用",{"$f":"B16-B17","v":16635},{"$f":"C16-C17","v":13095},13810,14465,57547]

{"sheet":"产品成本预算","index":5,"n_rows":27,"n_cols":5,"rows_kept":27,"cut":false,"hidden":false,"merged":[[0,0,0,4],[1,0,1,4],[14,0,14,4],[15,0,15,4]]}
["产品成本预算（A产品）"]
["                                               计划产量：4800件"]
["成    本    项    目","单位用量","单价（元）","单位成本","总成本"]
["直接材料(P材料)",6,8,{"$f":"B4*C4","v":48},{"$f":"D4*4800","v":230400}]
["直接人工",4,3,{"$f":"B5*C5","v":12},{"$f":"D5*4800","v":57600}]
["变动制造费用",3,4.5,13.5,64800]
["合计",null,null,{"$f":"SUM(D4:D6)","v":73.5},{"$f":"SUM(E4:E6)","v":352800}]
["加：在产品及自制半成品期初余额",null,null,null,0]
["减：在产品及自制半成品期末余额",null,null,null,0]
["预计产品生产成本",null,null,null,{"$f":"SUM(E7:E9)","v":352800}]
["加：产成品期初余额",null,null,null,{"$f":"E13+E12-E10","v":7350}]
["减：产成品期末余额",null,null,null,{"$f":"73.5*150","v":11025}]
["预计产品销售成本",null,null,null,{"$f":"73.5*4750","v":349125}]
[]
["产品成本预算（B产品）"]
["                                               计划产量：4500件"]
["成    本    项    目","单位用量","单价（元）","单位成本","总成本"]
["直接材料(Q材料)",5,7,{"$f":"B18*C18","v":35},{"$f":"D18*4500","v":157500}]
["直接人工",4,3,{"$f":"B19*C19","v":12},{"$f":"D19*4500","v":54000}]
["变动制造费用",3,4.5,13.5,{"$f":"D20*4500","v":60750}]
["合计",null,null,{"$f":"SUM(D18:D20)","v":60.5},{"$f":"SUM(E18:E20)","v":272250}]
["加：在产品及自制半成品期初余额",null,null,null,0]
["减：在产品及自制半成品期末余额",null,null,null,0]
["预计产品生产成本",null,null,null,{"$f":"SUM(E21:E23)","v":272250}]
["加：产成品期初余额",null,null,null,{"$f":"E27+E26-E24","v":30570}]
["减：产成品期末余额",null,null,null,{"$f":"73.5*70","v":5145}]
["预计产品销售成本",null,null,null,{"$f":"73.5*4050","v":297675}]

{"sheet":"销售及管理费用预算","index":6,"n_rows":15,"n_cols":2,"rows_kept":15,"cut":false,"hidden":false,"merged":[[0,0,0,1]]}
["销售费用和管理费用预算"]
[null,"单位：元"]
["项目","金额"]
["销售费用"]
["  销售人员工资",1500]
["  广告费",4500]
["  包装运输费",2500]
["  保管费",1000]
["管理费用"]
["  管理人员薪金",2800]
["  福利费",1000]
["  保险费",450]
["  办公费",1500]
["合计",{"$f":"SUM(B5:B13)","v":15250}]
["每季度支出",{"$f":"B14/4","v":3812.5}]