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[null,null,"Evolution de la marge brute - décomposition 1",{"$nulls":9},"Evolution de la marge brute - décomposition 2"]
[{"$nulls":14},"Prévu",null,"Réalisé",null,"Ecart"]
[{"$nulls":12},"Quantité",{"$nulls":5},{"$f":"Q5-O5","v":0}]
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[null,null,"= Taux de marge brute",null,{"$f":"IF(ISERROR(E8/E7),0,E8/E7)","v":{"v":0,"d":"0.00%"}},null,{"$f":"IF(ISERROR(G8/G7),0,G8/G7)","v":{"v":0,"d":"0.00%"}},null,{"$f":"IF(ISBLANK(CA1_réalisé),0,G9-E9)","v":{"v":0,"d":"0.00%"}},{"$nulls":3},"= Taux de marge brute",null,{"$f":"IF(ISERROR(O8/O7),0,O8/O7)","v":{"v":0,"d":"0.00%"}},null,{"$f":"IF(ISERROR(Q8/Q7),0,Q8/Q7)","v":{"v":0,"d":"0.00%"}},null,{"$f":"Q9-O9","v":{"v":0,"d":"0.00%"}}]
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[{"$nulls":12},"Ecart de marge dû à la variation du  prix de vente",{"$nulls":5},{"$f":"Ecart_PVU*qté_réelle*taux_MB2_prévu","v":{"v":0,"d":"0 "}}]
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[null,null,"Ecart de marge \ndû à la variation ",null,"du niveau d'activité",{"$nulls":3},{"$f":"Ecart_CA1*taux_MB1_prévu","v":{"v":0,"d":"0 "}},{"$nulls":3},"Ecart de marge \ndû à la variation ",null,"du niveau d'activité",{"$nulls":3},{"$f":"SUM(S11:S12)","v":{"v":0,"d":"0 "}}]
[{"$nulls":4},"du taux de marge",{"$nulls":3},{"$f":"CA1_réalisé*Ecart_taux_MB1","v":{"v":0,"d":"0 "}},{"$nulls":5},"du taux de marge",{"$nulls":3},{"$f":"CA2_réalisé*Ecart_taux_MB2","v":{"v":0,"d":"0 "}}]
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[{"$nulls":6},"Ecart total",null,{"$f":"SUM(I14:I15)","v":{"v":0,"d":"0 "}},{"$nulls":7},"Ecart total",null,{"$f":"SUM(S14:S15)","v":{"v":0,"d":"0 "}}]
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[null,null,"Chiffre d'affaires supplémentaire à réaliser \npour compenser la variation du taux de marge",{"$nulls":5},{"$f":"IF(Ecart_MB1>=0,0,Ecart_MB1/-taux_MB1_réel)","v":{"v":0,"d":"0 "}},{"$nulls":3},"Chiffre d'affaires supplémentaire à réaliser \npour compenser la variation du taux de marge",{"$nulls":5},{"$f":"IF(Ecart_MB2>=0,0,Ecart_MB2/-taux_MB2_réel)","v":{"v":0,"d":"0 "}}]
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[null,null,"Chiffre d'affaires total à réaliser \npour compenser la variation du taux de marge",{"$nulls":5},{"$f":"IF(Ecart_MB1>=0,0,G7+I19)","v":{"v":0,"d":"0 "}},{"$nulls":3},"Quantité supplémentaire à vendre\npour compenser la variation du taux de marge",{"$nulls":5},{"$f":"ROUNDUP(IF(ISERROR(S19/PVU_réel),0,S19/PVU_réel),0)","v":{"v":0,"d":"0 "}}]
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[null,null,"Vérification du nouveau \nmontant de la  marge brute",{"$nulls":3},{"$f":"IF(G9=0,\" \",taux_MB1_réel)","v":" "},null,{"$f":"IF(ISERROR(I21*G23),\" \",I21*G23)","v":" "},{"$nulls":3},"Chiffre d'affaires total à réaliser \npour compenser la variation du taux de marge",{"$nulls":5},{"$f":"IF(Ecart_MB2>=0,0,(qté_réelle+qté_sup)*PVU_réel)","v":{"v":0,"d":"0 "}}]
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