{"text_format":"2","workbook":"xls","n_sheets":6,"sheets":["計画書例1頁","計画書例2頁","計画書例3頁","記載例1頁","記載例2頁","記載例3頁"],"not_rendered":{"charts":0,"images":0,"macros":0,"external_links":1,"defined_names":6,"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","formulas":"cached_only"}

{"sheet":"計画書例1頁","index":0,"n_rows":50,"n_cols":39,"rows_kept":50,"cut":false,"hidden":false,"merged":[[16,1,17,15],[16,16,17,38]],"flags":["formulas_cached_only"]}
[]
[{"$nulls":20},"経営改善計画書"]
[]
[{"$nulls":27},"平成",null,null,"年",null,null,"月",null,null,"日"]
[]
[{"$nulls":26},"（住所）"]
[]
[{"$nulls":26},"（氏名）",{"$nulls":11},"印"]
[]
[]
[null,"１．現況、課題点、改善策、税理士又は税理士法人による支援"]
[null,"≪現況≫"]
[]
[]
[]
[]
[null,"経営上の課題点\n（該当項目に○またはチェックマーク）",{"$nulls":14},"課題点を踏まえた具体的改善策"]
[]
[null,"経営全般"]
[null,null,null,"経営戦略の策定"]
[null,null,null,"ＩＴ化の遅れ"]
[null,null,null,"事業の「選択と集中」"]
[null,null,null,"事業承継・後継者問題"]
[null,null,null,"その他（　　　　　　　　　　　　　　　　　　）"]
[null,"売上・収益"]
[null,null,null,"営業力の強化"]
[null,null,null,"販路拡大"]
[null,null,null,"市場の競争激化"]
[null,null,null,"商品開発力"]
[null,null,null,"採算分析（製品、商品、店舗別など）"]
[null,null,null,"原価・経費の削減"]
[null,null,null,"その他（　　　　　　　　　　　　　　　　　　）"]
[null,"人材・マネジメント"]
[null,null,null,"管理者層の育成"]
[null,null,null,"必要な人材の採用"]
[null,null,null,"店舗マネジメント力の向上"]
[null,null,null,"その他（　　　　　　　　　　　　　　　　　　）"]
[null,"財務"]
[null,null,null,"設備投資金計画の策定"]
[null,null,null,"資金繰り計画の策定"]
[null,null,null,"売掛金の回収期間長期化"]
[null,null,null,"在庫の削減"]
[null,null,null,"その他（　　　　　　　　　　　　　　　　　　）"]
[null,"その他"]
[null,null,null,"（　　　　　　　　　　　　　　　　　　　　　　）"]
[null,null,null,"（　　　　　　　　　　　　　　　　　　　　　　）"]
[null,null,null,"（　　　　　　　　　　　　　　　　　　　　　　）"]
[null,null,null,"（　　　　　　　　　　　　　　　　　　　　　　）"]
[null,null,null,"（　　　　　　　　　　　　　　　　　　　　　　）"]
[null,null,null,"（　　　　　　　　　　　　　　　　　　　　　　）"]

{"sheet":"計画書例2頁","index":1,"n_rows":48,"n_cols":20,"rows_kept":48,"cut":false,"hidden":false,"merged":[[2,9,2,10],[2,11,2,12],[2,13,2,14],[2,15,2,16],[2,17,2,18],[35,15,35,16],[35,17,35,18],[34,9,34,10],[34,11,34,12],[34,13,34,14],[34,15,34,16],[34,17,34,18],[34,1,35,8],[41,9,42,10],[41,11,41,12],[35,9,35,10],[35,11,35,12],[35,13,35,14]],"flags":["formulas_cached_only"]}
[]
[null,"２．業績推移と今後の計画",{"$nulls":17},"（単位：千円、％）"]
[{"$nulls":9},"前期実績 (A)",null,"今期見込み",null,"計画１期目",null,"計画２期目",null,"計画３期目 (B)",null,"改善度合い"]
[{"$nulls":9},"○／○期","比率","○／○期","比率","○／○期","比率","○／○期","比率","○／○期","比率","（B)－（A)"]
[null,"売上高"]
[null,"売上原価"]
[null,null,"期首棚卸"]
[null,null,"仕入"]
[null,null,"原材料費"]
[null,null,"外注加工費"]
[null,null,"労務費"]
[null,null,"その他製造経費"]
[null,null,null,"うち減価償却費"]
[null,null,"期末棚卸"]
[null,"売上総利益"]
[null,"販売管理費"]
[null,null,"人件費"]
[null,null,null,"うち役員報酬"]
[null,null,"荷造運搬費"]
[null,null,"販売手数料"]
[null,null,"減価償却費"]
[null,null,"その他"]
[null,"営業利益"]
[null,"受取利息・配当金"]
[null,"支払利息・手形売却損"]
[null,"その他営業外損益"]
[null,"経常利益"]
[null,"特別損益"]
[null,"法人税等"]
[null,"当期利益"]
[]
[null,"当期利益＋減価償却費"]
[]
[null,"３．借入金の期末残高推移 （役員、親族等からの借入金を除く）",{"$nulls":16},"（単位：千円）"]
[null,"調達先",{"$nulls":7},"前期実績",null,"今期見込み",null,"計画１期目",null,"計画２期目",null,"計画３期目"]
[{"$nulls":9},"○／○期",null,"○／○期",null,"○／○期",null,"○／○期",null,"○／○期"]
[null,"既"]
[null,"存"]
[null,"借"]
[null,"入"]
[null,null,"小計"]
[null,"本計画実施に必要な",{"$nulls":9},"　　（　　　　　　）"]
[null,"新規借入",{"$nulls":6},"　（調達は上段括弧内）"]
[null,null,"総合計"]
[null,null,"借入金増減額（前期比）"]
[]
[null,"４．本計画実施に必要な新規借入に関する説明"]
[null,null,"（１頁目の「具体的改善策」実施との関連性を中心に必要理由、資金使途、資金効果などを記載）"]

{"sheet":"計画書例3頁","index":2,"n_rows":51,"n_cols":25,"rows_kept":51,"cut":false,"hidden":false,"merged":[[49,2,50,7]],"flags":["formulas_cached_only"]}
[]
[null,"５．計画終了時の定量目標および達成に向けた行動計画等"]
[null,null,"（定量目標）"]
[]
[]
[null,null,"（行動計画等）"]
{"$rows_empty":9}
[null,null,"（定量目標）"]
[]
[]
[null,null,"（行動計画等）"]
{"$rows_empty":9}
[null,null,"（定量目標）"]
[]
[]
[null,null,"（行動計画等）"]
{"$rows_empty":9}
[null,"６．税理士の所見"]
{"$rows_empty":7}
[null,null,"（税理士名又は\n税理士法人名）"]
[{"$nulls":20},"印",null,null,null,"（担当者名）"]

{"sheet":"記載例1頁","index":3,"n_rows":50,"n_cols":39,"rows_kept":50,"cut":false,"hidden":false,"merged":[[16,1,17,15],[16,16,17,38]],"flags":["formulas_cached_only"]}
[]
[{"$nulls":20},"経営改善計画書（例）"]
[]
[{"$nulls":27},"平成",2,7,"年","◎","◎","月","◎","◎","日"]
[]
[{"$nulls":26},"（住所）",null,null,"△県◎市○○１－１－１"]
[]
[{"$nulls":26},"（氏名）",null,null,"株式会社○○○○",{"$nulls":8},"印"]
[{"$nulls":30},"代表取締役 ◎◎ ◎◎"]
[]
[null,"１．現況、課題点、改善策、税理士又は税理士法人による支援"]
[null,"≪現況≫"]
[null,null,"・３５年前より△県◎市内にてスーパーマーケットを営業。小規模店舗ながら現在２店を有す。"]
[null,null,"・「安価な生鮮品」と「地域密着型」が強みと自負するが、最近、近隣に大手スーパーが進出し、価格や品揃えにおいて"]
[null,null,"　難しい判断を迫られることが多くなってきている状況にある。"]
[]
[null,"経営上の課題点\n（該当項目に○またはチェックマーク）",{"$nulls":14},"課題点を踏まえた具体的改善策"]
[]
[null,"経営全般"]
[null,null,null,"経営戦略の策定"]
[null,null,null,"ＩＴ化の遅れ"]
[null,null,null,"事業の「選択と集中」"]
[null,null,null,"事業承継・後継者問題"]
[null,null,null,"その他（　　　　　　　　　　　　　　　　　　）"]
[null,"売上・収益"]
[null,null,null,"営業力の強化"]
[null,null,null,"販路拡大"]
[null,null,"○","市場の競争激化",{"$nulls":12},"→","競合の大手スーパーの価格情報を小まめにチェックするよう"]
[null,null,null,"商品開発力",{"$nulls":13},"各チーフに指示する等し、社内で危機意識を共有する。"]
[null,null,"○","採算分析（製品、商品、店舗別など）",{"$nulls":12},"→","徐々に利益が確保しにくくなっている。店舗別・商品群別に"]
[null,null,null,"原価・経費の削減",{"$nulls":13},"採算分析を徹底し、要改善点を浮き彫りにする。"]
[null,null,null,"その他（　　　　　　　　　　　　　　　　　　）"]
[null,"人材・マネジメント"]
[null,null,null,"管理者層の育成"]
[null,null,null,"必要な人材の採用"]
[null,null,"○","店舗マネジメント力の向上",{"$nulls":12},"→","「お客様に愛される地域密着店」になっているか、接客態度、"]
[null,null,null,"その他（　　　　　　　　　　　　　　　　　　）",{"$nulls":13},"店舗内外装、５Ｓなど、さまざまな角度から再検証する。"]
[null,"財務"]
[null,null,null,"設備投資金計画の策定"]
[null,null,"○","資金繰り計画の策定",{"$nulls":12},"→","現金商売で且つ赤字でもなかったため、これまでは精緻な資金"]
[null,null,null,"売掛金の回収期間長期化",{"$nulls":13},"繰り計画を継続的に策定しては来なかったが、必要性の乏しい"]
[null,null,null,"在庫の削減",{"$nulls":13},"運転資金借入をしなくて済むよう、月次で資金繰り計画を策定"]
[null,null,null,"その他（　　　　　　　　　　　　　　　　　　）",{"$nulls":13},"する。"]
[null,"その他"]
[null,null,null,"（　　　　　　　　　　　　　　　　　　　　　　）"]
[null,null,null,"（　　　　　　　　　　　　　　　　　　　　　　）"]
[null,null,null,"（　　　　　　　　　　　　　　　　　　　　　　）"]
[null,null,null,"（　　　　　　　　　　　　　　　　　　　　　　）"]
[null,null,null,"（　　　　　　　　　　　　　　　　　　　　　　）"]
[null,null,null,"（　　　　　　　　　　　　　　　　　　　　　　）"]

{"sheet":"記載例2頁","index":4,"n_rows":49,"n_cols":20,"rows_kept":49,"cut":false,"hidden":false,"merged":[[42,17,42,18],[41,9,41,10],[41,11,41,12],[41,13,41,14],[41,15,41,16],[41,17,41,18],[40,11,40,12],[40,13,40,14],[40,15,40,16],[39,9,40,10],[42,11,42,12],[42,13,42,14],[42,15,42,16],[39,11,39,12],[37,13,37,14],[35,15,35,16],[36,15,36,16],[36,11,36,12],[40,17,40,18],[38,9,38,10],[38,11,38,12],[38,13,38,14],[38,15,38,16],[38,17,38,18],[34,17,34,18],[35,17,35,18],[36,17,36,18],[37,17,37,18],[37,11,37,12],[37,15,37,16],[34,13,34,14],[34,15,34,16],[35,13,35,14],[36,13,36,14],[36,9,36,10],[34,9,34,10],[35,9,35,10],[37,9,37,10],[34,11,34,12],[35,11,35,12],[32,17,32,18],[33,9,33,10],[33,11,33,12],[33,13,33,14],[33,15,33,16],[33,17,33,18],[2,17,2,18],[32,1,33,8],[32,9,32,10],[32,11,32,12],[32,13,32,14],[32,15,32,16],[2,9,2,10],[2,11,2,12],[2,13,2,14],[2,15,2,16]],"flags":["formulas_cached_only"]}
[]
[null,"２．業績推移と今後の計画",{"$nulls":17},"（単位：千円、％）"]
[{"$nulls":9},"前期実績 (A)",null,"今期見込み",null,"計画１期目",null,"計画２期目",null,"計画３期目 (B)",null,"改善度合い"]
[{"$nulls":9},"H27／2期","比率","H28／2期","比率","H29／2期","比率","H30／2期","比率","H31／2期","比率","（B)－（A)"]
[null,"売上高",{"$nulls":7},530221,100,524200,100,535000,100,535000,100,535000,100,4779]
[null,"売上原価",{"$nulls":7},425238,80.20014295925661,424242,80.93132392216711,427500,79.90654205607477,423000,79.06542056074767,418000,78.13084112149534,-7238]
[null,null,"期首棚卸",{"$nulls":6},25290,4.769709234451295,26142,4.987027851964899,26000,4.859813084112149,26500,4.953271028037383,26500,4.953271028037383,1210]
[null,null,"仕入",{"$nulls":6},426090,80.36083067249317,424100,80.9042350247997,428000,80,423000,79.06542056074767,418000,78.13084112149534,-8090]
[null,null,"期末棚卸",{"$nulls":6},26142,4.930396947687851,26000,4.959938954597482,26500,4.953271028037383,26500,4.953271028037383,26500,4.953271028037383,358]
[null,"売上総利益",{"$nulls":7},104983,19.799857040743387,99958,19.068676077832887,107500,20.093457943925234,112000,20.93457943925234,117000,21.869158878504674,12017]
[null,"販売管理費",{"$nulls":7},96950,18.284828401741915,94044,17.94048073254483,95973,17.938878504672896,95389,17.829719626168224,95192,17.79289719626168,-1758]
[null,null,"人件費",{"$nulls":6},58324,10.99994153381326,58800,11.217092712705075,60000,11.214953271028037,60000,11.214953271028037,60000,11.214953271028037,1676]
[null,null,null,"うち役員報酬",{"$nulls":5},10800,2.0368865058154997,10200,1.945822205265166,9600,1.794392523364486,9600,1.794392523364486,9600,1.794392523364486,-1200]
[null,null,"水道光熱費",{"$nulls":6},8974,1.6925018058507677,9100,1.7359786341091186,9000,1.6822429906542056,9000,1.6822429906542056,9000,1.6822429906542056,26]
[null,null,"消耗品費",{"$nulls":6},2773,0.5229894704283686,2800,0.534147272033575,2500,0.46728971962616817,2300,0.4299065420560748,2300,0.4299065420560748,-473]
[null,null,"賃借料",{"$nulls":6},7240,1.365468361305946,5550,1.0587561999236934,5210,0.9738317757009346,5000,0.9345794392523363,5000,0.9345794392523363,-2240]
[null,null,"広告宣伝費",{"$nulls":6},3757,0.7085724631804474,2100,0.4006104540251812,4000,0.7476635514018692,4000,0.7476635514018692,4000,0.7476635514018692,243]
[null,null,"交際費",{"$nulls":6},1443,0.2721506692492376,1120,0.21365890881342997,900,0.16822429906542055,900,0.16822429906542055,900,0.16822429906542055,-543]
[null,null,"減価償却費",{"$nulls":6},2778,0.5239324734403201,2444,0.4662342617321633,2363,0.4416822429906542,2189,0.4091588785046729,1992,0.37233644859813086,-786]
[null,null,"その他",{"$nulls":6},11661,2.1992716244735684,12130,2.3140022892025947,12000,2.2429906542056073,12000,2.2429906542056073,12000,2.2429906542056073,339]
[null,"営業利益",{"$nulls":7},8033,1.5150286390014729,5914,1.128195345288058,11527,2.1545794392523363,16611,3.1048598130841123,21808,4.076261682242991,13775]
[null,"受取利息・配当金",{"$nulls":7},2,0.0003772012047806481,2,0.00038153376573826786,2,0.0003738317757009346,2,0.0003738317757009346,2,0.0003738317757009346,0]
[null,"支払利息・手形売却損",{"$nulls":7},4496,0.8479483083468969,4548,0.867607783288821,4379,0.8185046728971962,4035,0.7542056074766356,3691,0.6899065420560748,-805]
[null,"その他営業外損益",{"$nulls":7},553,0.10429613312184918,433,0.08260206028233498,450,0.08411214953271028,450,0.08411214953271028,450,0.08411214953271028,-103]
[null,"経常利益",{"$nulls":7},2986,0.5631613987375076,935,0.1783670354826402,6700,1.2523364485981308,12128,2.2669158878504674,17669,3.302616822429907,14683]
[null,"特別損益",{"$nulls":7},0,0,0,0,0,0,0,0,0,0,0]
[null,"法人税等",{"$nulls":7},830,0.15653849998396896,214,0.040824112933994655,1464,0.2736448598130841,4819,0.9007476635514019,6334,1.1839252336448598,5504]
[null,"当期利益",{"$nulls":7},2156,0.4066228987535386,721,0.13754292254864556,5236,0.9786915887850467,7309,1.3661682242990656,11335,2.1186915887850466,9179]
[]
[null,"当期利益＋減価償却費",{"$nulls":7},4934,0.9305553721938589,3165,0.6037771842808088,7599,1.4203738317757009,9498,1.7753271028037383,13327,2.4910280373831775,8393]
[]
[null,"３．借入金の期末残高推移 （役員、親族からの借入金を除く）",{"$nulls":16},"（単位：千円）"]
[null,"調達先",{"$nulls":7},"前期実績",null,"今期見込み",null,"計画１期目",null,"計画２期目",null,"計画３期目"]
[{"$nulls":9},"H27／2期",null,"H28／2期",null,"H29／2期",null,"H30／2期",null,"H31／2期"]
[null,"既","◇◇◇信用金庫",{"$nulls":6},106990,null,102190,null,97390,null,92590,null,87790]
[null,"存","◎◎銀行",{"$nulls":6},32356,null,29764,null,27172,null,24580,null,21988]
[null,"借","○○○信用組合",{"$nulls":6},9700,null,7792,null,5884,null,3976,null,2068]
[null,"入"]
[null,null,"小計",{"$nulls":6},149046,null,139746,null,130446,null,121146,null,111846]
[null,"本計画実施に必要な",{"$nulls":9},"　　（ 10,000 ）"]
[null,"新規借入",{"$nulls":6},"　（調達は上段括弧内）",null,null,9502,null,7510,null,5518,null,3526]
[null,null,"総合計",{"$nulls":6},149046,null,149248,null,137956,null,126664,null,115372]
[null,null,"借入金増減額（前期比）",{"$nulls":8},202,null,-11292,null,-11292,null,-11292]
[]
[null,"４．本計画実施に必要な新規借入に関する説明"]
[null,null,"（必要理由・資金使途）"]
[null,null,"・店舗修繕費7,000千円 および 運転資金3,000千円"]
[null,null,"・２店舗共に老朽化が著しく、顧客サービス向上、店舗イメージアップのために改修・修繕を行う。"]
[null,null,"・運転資金については、改善効果があがってくるまでの諸経費支払資金として必要。"]

{"sheet":"記載例3頁","index":5,"n_rows":47,"n_cols":33,"rows_kept":47,"cut":false,"hidden":false,"merged":[[45,2,46,7]],"flags":["formulas_cached_only"]}
[]
[null,"５．計画終了時の定量目標および達成に向けた行動計画等"]
[null,null,"（定量目標）"]
[null,null,"売上総利益率２ポイント改善"]
[]
[null,null,"（行動計画等）"]
[null,null,"　≪通期で取り組む事項≫"]
[null,null,null,"・競合店の情報収集を怠らず、特売品などにおいて差別化を図る（無謀な安売り競争は避ける）。"]
[null,null,"　≪今期～計画１期目≫"]
[null,null,null,"・採算分析についてのノウハウが乏しいため、支援機関の支援を得ながら、まずは表計算ソフトで管理・分析"]
[null,null,null," 用のフォーマットを作成する。"]
[null,null,null,"・お客様が少しでも長く店にとどまり、心地良く買い物ができるよう、５Ｓチェックシートの見直しを行う。"]
[null,null,"　≪計画２期目≫"]
[null,null,null,"・採算管理・分析について手法や蓄積されたデータの検証"]
[null,null,null,"・ロス率などの管理面も弱いため、各チーフの意見を持ち寄り、値引きに関するマニュアル類を整備する。"]
[null,null,"　≪計画３期目≫"]
[null,null,null,"・採算管理・分析について手法や蓄積されたデータの検証"]
[null,null,null,"・売上総利益率改善のための提案を正社員・パートかかわらず広く募り、効果が見られた場合の報奨金制度"]
[null,null,null," の導入を検討する。"]
[]
[]
[]
[null,null,"（定量目標）"]
[null,null,"有利子負債キャッシュフロー倍率 １０倍以内　（キャッシュフローは便宜「当期利益＋減価償却費」とする）"]
[]
[null,null,"（行動計画等）"]
[null,null,"　≪基本方針≫"]
[null,null,null,"・上述の売上総利益率改善のほか、経費見直し（削減と効率的配分）を行う。"]
[null,null,"　≪今期～計画１期目≫"]
[null,null,null,"・役員報酬を月９０万円から８０万円に減額（今期下半期より実施済）し、計画期間中継続。"]
[null,null,null,"・消耗品費や交際費など自助努力で削減可能な経費は限度額と責任者を定め、支出ルールを策定する。"]
[null,null,"　≪計画１期目～計画３期目≫"]
[null,null,null,"・広告宣伝費については、広告量の減らし過ぎによる逆効果が出始めているため、H24/2期実績並みに戻す"]
[null,null,null," こととする。"]
[]
[]
[]
[null,"６．税理士の所見"]
[null,null,"・業歴が長く、パートも含め従業員の定着率が比較的高いこともあって、これまで「経験と勘」中心の経営"]
[null,null,"　であったが、今般の計画策定にあたり、代表者や各チーフからは、従来のスタイルから脱皮しようとする"]
[null,null,"　確固たる決意を感じる。計数管理、経営の「見える化」については当部署（経営サポートチーム）が全面"]
[null,null,"　的にバックアップを行う。"]
[null,null,"・採算分析用のフォームについては、会社側とディスカッションを続けており、近日中に完成する見込み。"]
[null,null,"・売上はほぼ「現状維持」の計画であるが、競合店はかなりの脅威であり、この水準を維持するのも相当"]
[null,null,"　な努力を要すると考える。この点の認識については社長とも共有できている。"]
[null,null,"（税理士名又は\n税理士法人名）"]
[{"$nulls":8},"税理士法人　○○事務所",{"$nulls":11},"印",null,null,null,"（担当者名）",{"$nulls":4},"○","○","○","○"]