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{"sheet":"Factory Input Fields","index":0,"n_rows":58,"n_cols":10,"rows_kept":58,"cut":false,"hidden":false,"merged":[[16,1,16,2],[5,8,5,9],[6,8,6,9],[9,1,9,2],[31,3,31,9],[36,2,36,3],[37,2,37,3],[13,3,13,9],[11,3,11,6],[20,3,20,9],[34,3,34,9],[22,3,22,9],[18,1,18,2],[19,3,19,9],[17,3,17,9],[21,1,21,2],[28,1,28,2],[12,1,12,2],[14,3,14,9],[15,3,15,9],[54,1,55,1],[54,2,55,3],[54,9,55,9],[56,2,56,3],[57,2,57,3],[47,5,47,9],[49,3,49,9],[50,3,50,9],[52,1,52,9],[38,2,38,3],[42,5,42,9],[43,5,43,9],[44,5,44,9],[45,5,45,9],[46,5,46,9]]}
[null,"Factory Labour Minute and Product Costing Calculator - Romania"]
[null,"Instructions and input fields, calculation and comparison of labour minute values"]
[]
[null,"The yellow fields in the file are your input fields, where you should insert the actual information based on your factory"]
[]
[null,null,null,null,null,null,"Factory Name (optional)"]
[null,null,null,null,null,null,"Responsible staff (optional)"]
[null,"Step","Value"]
[null,"1)",4.84,"Exchange rate (Romanian new Lei) RON - Euro"]
[null,"workforce"]
[null,"2)",null,"Total number of production workers in the factory."]
[null,"3)",null,"Insert total number of sewing operators working actively in the prod. lines \n(i.e. # machines in the lines determine capacity minutes), which means:",null,null,null,{"$f":"IFERROR(C12/C11,0)","v":0},"of the workforce."]
[null,"paid leave"]
[null,null,15,"Total number of paid public holiday days per year when the factory is closed and workers are paid. ( https://publicholidays.ro )\nAs per law, workers are entitled to 15 days."]
[null,null,20,"Total number of paid annual leave. Employees are entitled to a minimum of 20 days/year of paid vacation (annual leave). "]
[null,null,{"$f":"SUM(C14:C15)","v":35},"Total number of paid leave days taken annually per worker."]
[null,"overtime"]
[null,"4)",null,"Insert the average weekly Overtime Hours. As per law, overtime hours are renumerated at 175% of legal minuimum wage. "]
[null,"capacity minutes"]
[null,null,{"$f":"(40+C18)*4.33*60-((C16/12*8*60))-((C16/12*C18/6)*60)","v":8992},"Total capacity minutes per worker/month, based on regular (40 h/w) and overtime hours (C18) and adjusted for the total average number of paid leave taken annually per worker (C16). "]
[null,null,{"$f":"C12*C20","v":0},"Total number of monthly sewing minutes (number of sewing operators x (40 + weekly OT hours) x 4.33 x 60 MINUS average monthly number of minutes on days not worked (i.e. paid public leave). "]
[null,"paid benefits"]
[null,"5)",null,"Insert the total amount paid in medical leave allowance per YEAR. If applicable, workers are entitled to a medical leave allowance of 100% or 75% of the average 6 months gross salary prior to illness period, depending on the cause of the incapacity."]
[null,"6)",null,"Insert the total amount paid in productivity bonuses per MONTH"]
[null,"7)",null,"Insert the total amount paid in attendance bonuses per MONTH"]
[null,"8)",null,"Insert the total amount paid in seniority bonuses per MONTH"]
[null,"9)",null,"Insert the total amount paid in skills bonuses per MONTH"]
[null,"10)",null,"Insert the total amount paid in any additional bonuses per MONTH"]
[null,"employer on-costs"]
[null,"11)",null,"Insert the total amount paid in maternity leave benefits per YEAR. Eligible workers receive 8 weeks before and 8 weeks after birth."]
[null,"12)",null,"Insert total amount paid in severence pay per YEAR."]
[null,"13)",null,"Insert the total amound paid in any additional employer labour-related on-costs paid per YEAR"]
[]
[null,null,2230,"Legal Minimum Wage (Gross)"]
[null,"14)",6762,"Insert the Wage Benchmark  (new NMW, CBA, or LW)"]
[]
[null,"Wage","Description",null,"Labour Cost  avg. worker","Capacity Minutes","Labour Minute Value (RON)","Labour Minute Value (EUR)","Difference (absolute)","Increment (in%)"]
[null,{"$f":"'Labour Minute Value Romania'!E5","v":2230},{"$f":"'Labour Minute Value Romania'!E4","v":"Current Minimum Wage"},null,{"$f":"'Labour Minute Value Romania'!E29","v":2280.1750000000002},{"$f":"'Labour Minute Value Romania'!E30","v":8992},{"$f":"E38/F38","v":0.25357818060498222},{"$f":"G38/C9","v":5.2392186075409554E-2}]
[null,{"$f":"'Labour Minute Value Romania'!H5","v":6762},{"$f":"'Labour Minute Value Romania'!H4","v":"Wage Benchmark  \n(new NMW, CBA, or LW)"},null,{"$f":"'Labour Minute Value Romania'!H29","v":6914.1450000000004},{"$f":"F38","v":8992},{"$f":"E39/F39","v":0.7689218193950178},{"$f":"G39/C9","v":0.15886814450310285},{"$f":"H39-H38","v":0.10647595842769331},{"$f":"IFERROR((H39-H38)/H38,0)","v":2.0322869955156948}]
[]
[null,"Monthly Operational Expenses in the Factory"]
[null,null,"in LEI","in EUR","per minute ","(operational expenses in EUR divided by the total monthly sewing minutes (C21)"]
[null,"15)",null,{"$f":"C43/$C$9","v":0},{"$f":"IFERROR(D43/$C$21,0)","v":0},"Insert the total amount paid for Direct Labour (i.e. sewing operators) per month in RON."]
[null,"16)",null,{"$f":"C44/$C$9","v":0},{"$f":"IFERROR(D44/$C$21,0)","v":0},"Insert the total amount paid for Indirect Labour (all other labour costs besides sewing, e.g. cutting, QC, maintainance, security, cleaning, office staff etc.) per month in RON."]
[null,null,{"$f":"SUM(C43:C44)","v":0},{"$f":"C45/$C$9","v":0},{"$f":"IFERROR(D45/$C$21,)","v":0},"Total labour costs per month in RON / Labour Minute Costs (calculated by dividing with sewing capacity minutes: C21)"]
[null,"17)",null,{"$f":"C46/C9","v":0},{"$f":"IFERROR(D46/C21,0)","v":0},"Insert the average overhead costs in the factory: rent, fuel, electricity, training, interest payments, depreciation on building, safety measures, etc. per month in RON."]
[null,"18)",null,{"$f":"C47/C9","v":0},{"$f":"IFERROR(D47/C21,0)","v":0},"If appliable, Insert the total additional costs per month for Covid-19 measures (e.g. face masks, desinfectants, temperature scanning, etc).  "]
[null,null,{"$f":"C45+C46","v":0},{"$f":"D46+D45+D47","v":0},{"$f":"E46+E45+E47","v":0},"Total factory expenses per month in RON / working minute costs (which can be compared with the working minute costs based on prevailing min. wage (Cell I-48/49) as a plausibility check)."]
[]
[null,null,{"$f":"IFERROR(C43/C45,0)","v":0},"Based on the above step 2, total percentage paid for Direct Labour (i.e. sewing)."]
[null,null,{"$f":"IFERROR(C44/C45,0)","v":0},"Based on above step 3, total percentage paid for Indirect Labour (all other labour costs besides sewing, e.g. cutting, QC, maintenance, security, cleaning, office staff etc)."]
[]
[null,"Once you have inserted all above you should get following information:"]
[]
[null,"Wage (month)","Description",null,"Direct Labour (A)","Indirect Labour  (B)","Factory Labour Minute Value (C)","Overhead (D)","Total Working Minute Cost (C+D)","Increment (in%)"]
[null,null,null,null,{"$f":"C50","v":0},{"$f":"C51","v":0},"A+B"]
[null,{"$f":"C34","v":2230},"Factory Labour/Working Minute Value \n(based on Legal Minimum Wage)",null,{"$f":"H38","v":5.2392186075409554E-2},{"$f":"IFERROR(G57*C51,0)","v":0},{"$f":"IFERROR(E57/C50,0)","v":0},{"$f":"E46+E47","v":0},{"$f":"SUM(G57:H57)","v":0}]
[null,{"$f":"C35","v":6762},"Factory Labour/Working Minute Value  \n(based on Target Wage)",null,{"$f":"H39","v":0.15886814450310285},{"$f":"IFERROR(G58*C51,0)","v":0},{"$f":"IFERROR(E58/C50,0)","v":0},{"$f":"E46+E47","v":0},{"$f":"SUM(G58:H58)","v":0},{"$f":"IFERROR((I58-I57)/I57,0)","v":0}]

{"sheet":"Product Style Costing","index":1,"n_rows":43,"n_cols":10,"rows_kept":43,"cut":false,"hidden":false,"merged":[[32,2,32,3],[32,4,32,5],[32,6,32,9],[33,2,33,3],[33,4,33,5],[33,6,33,9],[39,2,39,3],[39,6,39,9],[41,3,41,6],[34,2,34,3],[34,4,34,5],[34,6,34,9],[35,2,35,3],[35,6,35,9],[36,6,36,9],[37,6,37,9],[38,2,38,3],[38,6,38,9],[27,1,31,1],[27,2,27,3],[27,6,30,9],[30,2,30,3],[31,2,31,3],[31,4,31,5],[31,6,31,9],[26,4,26,5],[26,6,26,9],[22,2,22,3],[23,2,23,3],[23,4,23,5],[23,6,23,9],[24,2,24,3],[24,4,24,5],[24,6,24,9],[22,4,22,5],[25,2,25,3],[25,4,25,5],[25,6,25,9],[26,2,26,3],[22,6,22,9],[19,2,19,3],[19,4,19,5],[19,6,19,9],[20,2,20,3],[21,2,21,3],[21,4,21,5],[20,4,20,5],[21,6,21,9],[20,6,20,9],[18,2,18,3],[18,4,18,5],[18,6,18,9],[9,1,9,9],[5,8,5,9],[6,8,6,9],[11,1,12,1],[11,2,12,3],[11,9,12,9],[13,2,13,3],[14,2,14,3],[7,6,7,7],[6,6,6,7],[7,8,7,9]]}
[null,"Product Style Costing Calculator - Romania"]
[null,"Instructions and input fields, calculation and comparison of labour minute values"]
[]
[null,"The yellow fields in the file are your input fields, where you should insert the actual information based on your factory"]
[]
[null,null,null,null,null,null,null,"Brand Name"]
[null,null,null,null,null,null,"Factory Name "]
[null,null,null,null,null,null,"Responsible staff (optional)"]
[]
[null,"From the Worksheet 'Factory Input Fields', you should get following information:"]
[]
[null,"Wage (month)","Description",null,"Direct Labour (A)","Indirect Labour  (B)","Factory Labour Minute Value (C)","Overhead (D)","Total Working Minute Cost (C+D)","Increment (in%)"]
[null,null,null,null,{"$f":"'Factory Input Fields'!$E$56","v":0},{"$f":"'Factory Input Fields'!$E$56","v":0},"A+B"]
[null,{"$f":"'Factory Input Fields'!$B$57","v":2230},"Factory Labour/Working Minute Value \n(based on Legal Minimum Wage)",null,{"$f":"'Factory Input Fields'!E57","v":5.2392186075409554E-2},{"$f":"'Factory Input Fields'!F57","v":0},{"$f":"'Factory Input Fields'!G57","v":0},{"$f":"'Factory Input Fields'!$H$57","v":0},{"$f":"SUM(G14:H14)","v":0}]
[null,{"$f":"'Factory Input Fields'!$B$58","v":6762},"Factory Labour/Working Minute Value  \n(based on Target Wage)",null,{"$f":"'Factory Input Fields'!E58","v":0.15886814450310285},{"$f":"'Factory Input Fields'!F58","v":0},{"$f":"'Factory Input Fields'!G58","v":0},{"$f":"'Factory Input Fields'!$H$58","v":0},{"$f":"SUM(G15:H15)","v":0},{"$f":"IFERROR((I15-I14)/I14,0)","v":0}]
[]
[null,"Calculating the cost for a product style"]
[]
[null,null,"Items provided by the factory",null,"Details / Calculations",null,"Notes"]
[null,"1)","Style Name / Number",null,null,null,"Style name or number of the Product"]
[null,"2)","Standard Allowed Minutes",null,null,null,"Standard Allowed (sewing) Minutes of the style you want to calculate per piece. "]
[null,"3)","Efficiency Percentage",null,null,null,"Factory or Line efficiency. One could also adjust this % to calculate the impact of Covid-19 on labour (and product) costs due to possible efficiency loss. "]
[null,null,"Actual number of sewing minutes for style",null,{"$f":"IFERROR(E21/E22,0)","v":0},null,"Note: if you don't know the SAM and efficiency percentage, simply indicate the actual labour minutes under 2, and 100% efficiency under 3)."]
[null,"4)","Fabric",null,null,null,"Fabric costs per piece (incl. wastage %) in EUR"]
[null,"5)","Accessories",null,null,null,"Costs for accessories (buttons, zippers, etc) per piece in EUR"]
[null,"6)","Polybag, packaging, labelling",null,null,null,"Total amount per piece for polybag, packaging, hangtag"]
[null,null,"Total Material Costs",null,{"$f":"SUM(E24:G26)","v":0}]
[null,"Total CM Costs","Labour Cost",null,"at Legal Minimum Wage","at Target Wage","Factory labour minute value x SAM / efficiency %"]
[null,null,"Direct",{"$f":"E13","v":0},{"$f":"E23*E14","v":0},{"$f":"E23*E15","v":0}]
[null,null,"Indirect",{"$f":"F13","v":0},{"$f":"E23*F14","v":0},{"$f":"E23*F15","v":0}]
[null,null,"Total labour cost",null,{"$f":"SUM(E29:E30)","v":0},{"$f":"SUM(F29:F30)","v":0}]
[null,null,"Overhead Cost (electricity, fuel ..)",null,{"$f":"E23*H14","v":0},null,"Overhead cost per minute (H14) x minutes spent on style (step 2-3)."]
[null,"7)","Outsourced processes",null,null,null,"If applicable, amount paid per piece for outsourced processes (e.g. embroidery, washing, printing) in EUR"]
[null,"8)","Logistic costs (inbound-outbound) ",null,null,null,"Cost for logistics (inbound and out-bound) calculated per piece in EUR"]
[null,"9)","Import tax and duties",null,null,null,"Cost for import tax and duties calculated per piece in EUR"]
[null,null,"Total Garment Manufacturing Cost",null,{"$f":"E24+E25+E34+E35+E31+E33+E26+E32","v":0},{"$f":"E24+E25+E34+E35+F31+E33+E26+E32","v":0}]
[null,"10)","Profit Margin",null,{"$f":"D37*E36","v":0},{"$f":"D37*F36","v":0},"Insert your profit margin."]
[null,"11)","Buying House Commission",null,{"$f":"F36*D38","v":0},{"$f":"F36*D38","v":0},"If applicable, insert the buying houses commission %"]
[null,null,"Factory Selling Price ",null,{"$f":"SUM(E36:E38)","v":0},{"$f":"SUM(F36:F38)","v":0}]
[null,null,"% increase",null,null,{"$f":"IFERROR((F39-E39)/E39,0)","v":0}]
[]
[null,"12)",null,"CHECK: insert the FOB price you receive from the buyer (in EUR).",null,null,null,null,"Date:"]
[null,"13)",null,"Insert the order size (# pieces)",{"$f":"C43*E39","v":0},{"$f":"C43*F39","v":0},"Order Value"]

{"sheet":"Labour Minute Value Romania","index":2,"n_rows":40,"n_cols":18,"rows_kept":40,"cut":false,"hidden":false,"merged":[[3,1,3,2],[4,1,4,2],[7,4,7,5],[7,7,7,8],[3,7,3,8],[4,7,4,8],[3,4,3,5],[4,4,4,5],[25,1,25,2],[26,1,26,2],[7,1,8,2],[9,1,11,1],[24,1,24,2],[19,1,23,1],[12,1,18,1],[14,11,14,16],[13,11,13,16],[18,11,18,17],[4,11,4,12],[3,11,3,12],[11,11,11,17],[10,11,10,17],[9,11,9,17],[7,11,8,17],[4,14,4,15],[3,14,3,15],[15,11,15,16],[16,11,16,16],[17,11,17,16],[12,11,12,16],[19,11,19,16],[31,11,31,17],[30,11,30,17],[29,11,29,17],[28,11,28,17],[27,11,27,17],[26,11,26,17],[25,11,25,17],[20,11,20,17],[22,11,22,16],[24,11,24,17],[23,11,23,17],[21,11,21,16],[30,7,30,8],[31,1,31,2],[31,4,31,5],[31,7,31,8],[30,1,30,2],[30,4,30,5],[27,1,27,2],[28,1,28,2],[28,4,28,5],[28,7,28,8],[29,1,29,2],[29,4,29,5],[29,7,29,8],[35,15,36,17],[38,12,38,13],[39,12,39,13],[34,11,34,13],[35,11,35,13],[36,11,36,13],[37,12,37,13],[34,14,34,17],[38,5,38,6],[37,5,37,6],[38,1,38,3],[39,1,39,3],[39,5,39,6],[37,1,37,3],[35,5,35,7],[34,5,34,7],[33,5,33,7],[35,1,35,3],[34,1,34,3],[33,1,33,3]]}
[]
[null,"Factory Labour Minute Value and Product Labour Calculator Tool Romania"]
[]
[null,"Exchange rate (RON (Lei)) - €\n(change to actual) ",null,null,"Current Minimum Wage",null,null,"Wage Benchmark  \n(new NMW, CBA, or LW)",null,null,null,"Actual OT Hours per week",null,null,"Total number of workers"]
[null,{"$f":"'Factory Input Fields'!C9","v":4.84},null,null,{"$f":"'Factory Input Fields'!C34","v":2230},null,null,{"$f":"'Factory Input Fields'!C35","v":6762},null,null,null,{"$f":"'Factory Input Fields'!C18","v":0},null,null,{"$f":"'Factory Input Fields'!C11","v":0}]
[]
[]
[null,"Wage Item",null,null,"Current NMW",null,null,"New Wage Benchmark",null,null,null,"Explanatory Notes"]
[null,null,null,null,"Regular working hours (40h)","Overtime hours  ",null,"Regular working hours (40)","Overtime hours "]
[null,"Legal Minimum Wage\n\n(Pay for time worked)","Basic Wage",null,{"$f":"E5","v":2230},null,null,{"$f":"H5","v":6762},null,null,null,"Regular working hours 40h/week \n"]
[null,null,"OT Wage",null,null,{"$f":"E5/4.33/40*L5*4.33*1.75","v":0},null,null,{"$f":"H10/4.33/40*L5*4.33*1.75","v":0},null,null,"Maximum OT / week is 8h @75% extra pay = 8h x 4.33 = 34.6h / month. Actual OT hours per week are inserted in Cell L5."]
[null,null,"SubTOTAL 1",null,{"$f":"SUM(E10:E11)","v":2230},{"$f":"SUM(F10:F11)","v":0},null,{"$f":"SUM(H10:H11)","v":6762},{"$f":"SUM(I10:I11)","v":0}]
[null,"Directly \nPaid\nBenefits","Medical leave allowance",null,{"$f":"IFERROR(R13/O5/12,0)","v":0},null,null,{"$f":"IFERROR(R13/O5/12,0)","v":0},null,null,null,"Total amount of medical leave allowance paid in the past year:",null,null,null,null,null,{"$f":"'Factory Input Fields'!C23","v":0}]
[null,null,"Productivity Bonus",null,{"$f":"IFERROR(R14/$O$5,0)","v":0},null,null,{"$f":"IFERROR(R14/O5,0)","v":0},null,null,null,"Total amount paid in productivity bonuses per month. ",null,null,null,null,null,{"$f":"'Factory Input Fields'!C24","v":0}]
[null,null,"Attendance bonus",null,{"$f":"IFERROR(R15/$O$5,0)","v":0},null,null,{"$f":"IFERROR(R15/$O$5,0)","v":0},null,null,null,"Total amount paid in attendance bonuses per month.",null,null,null,null,null,{"$f":"'Factory Input Fields'!C25","v":0}]
[null,null,"Seniority Bonus",null,{"$f":"IFERROR(R16/$O$5,0)","v":0},null,null,{"$f":"IFERROR(R16/$O$5,0)","v":0},null,null,null,"Total amount paid in seniority bonuses per month.",null,null,null,null,null,{"$f":"'Factory Input Fields'!C26","v":0}]
[null,null,"Skills Bonus",null,{"$f":"IFERROR(R17/$O$5,0)","v":0},null,null,{"$f":"IFERROR(R17/$O$5,0)","v":0},null,null,null,"Total amount paid in skills bonuses per month.",null,null,null,null,null,{"$f":"'Factory Input Fields'!C27","v":0}]
[null,null,"Any other Bonuses",null,{"$f":"IFERROR(R18/$O$5,0)","v":0},null,null,{"$f":"IFERROR(R18/$O$5,0)","v":0},null,null,null,"Total amount paid in additional bonuses per month.",null,null,null,null,null,{"$f":"'Factory Input Fields'!C28","v":0}]
[null,null,"SubTOTAL 2",null,{"$f":"SUM(E13:E18)","v":0},null,null,{"$f":"SUM(H13:H18)","v":0}]
[null,"Employer \nlabour\nrelated\non-cost","Maternity leave / benefit",null,{"$f":"IFERROR(R20/O5/12,0)","v":0},null,null,{"$f":"IFERROR(R20/O5/12,0)","v":0},null,null,null,"Total amount in maternity benefits paid per year.",null,null,null,null,null,{"$f":"'Factory Input Fields'!C30","v":0}]
[null,null,"Work Insurance contribution 2.25%",null,{"$f":"E10*2.25%","v":50.174999999999997},{"$f":"F12*2%","v":0},null,{"$f":"H10*2.25%","v":152.14499999999998},{"$f":"I12*2.25%","v":0}]
[null,null,"Severence pay",null,{"$f":"IFERROR(R22/O5/12,0)","v":0},null,null,{"$f":"IFERROR(R22/O5/12,0)","v":0},null,null,null,"Total amount paid in severence pay per YEAR.",null,null,null,null,null,{"$f":"'Factory Input Fields'!C31","v":0}]
[null,null,"Any additional employer labour-related on-costs",null,{"$f":"IFERROR(R23/O5/12,0)","v":0},null,null,{"$f":"IFERROR(R23/O5/12,0)","v":0},null,null,null,"Total amount in any additional employer labour-related on-costs paid per year:",null,null,null,null,null,{"$f":"'Factory Input Fields'!C32","v":0}]
[null,null,"SubTOTAL 3",null,{"$f":"SUM(E20:E23)","v":50.174999999999997},{"$f":"SUM(F20:F23)","v":0},null,{"$f":"SUM(H20:H23)","v":152.14499999999998},{"$f":"SUM(I20:I23)","v":0}]
[null,"TOTAL Labour cost per worker in RON",null,null,{"$f":"E24+E19+E12","v":2280.1750000000002},{"$f":"F24+F19+F12","v":0},null,{"$f":"H24+H19+H12","v":6914.1450000000004},{"$f":"I24+I19+I12","v":0}]
[null,"Monthly capacity minutes",null,null,{"$f":"40*4.33*60-('Factory Input Fields'!C16*8*60/12)","v":8992},{"$f":"$L$5*4.33*60-(('Factory Input Fields'!C16/12*('Factory Input Fields'!C18/6)*60))","v":0},null,{"$f":"E26","v":8992},{"$f":"F26","v":0},null,null,"Regular working time: 40h/week x 4.33 x 60min\nOvertime: Actual OT/week x 4.33 x 60min"]
[null,"Labour Minute Value RON\n(row 26/27)",null,null,{"$f":"E25/E26","v":0.25357818060498222},{"$f":"IFERROR(F25/F26,0)","v":0},null,{"$f":"H25/H26","v":0.7689218193950178},{"$f":"IFERROR(I25/I26,0)","v":0}]
[null,"Labour Minute Value €",null,null,{"$f":"E27/$B$5","v":5.2392186075409554E-2},0,null,0.15886814450310285,0]
[null,"Monthly Labour Cost incl. OT in RON\n(sum row 26)",null,null,{"$f":"E25+F25","v":2280.1750000000002},null,null,{"$f":"H25+I25","v":6914.1450000000004}]
[null,"Monthly capacity minutes incl. OT \n(sum row 27)",null,null,{"$f":"E26+F26","v":8992},null,null,{"$f":"H26+I26","v":8992}]
[null,"Labour minute Value RON incl. OT \n(row 30/31)",null,null,{"$f":"E29/E30","v":0.25357818060498222},null,null,{"$f":"H29/H30","v":0.7689218193950178}]
[null,"Labour Minute Value € incl. OT ",null,null,{"$f":"E31/$B$5","v":5.2392186075409554E-2},null,null,{"$f":"H31/$B$5","v":0.15886814450310285}]
[]
[null,"% Direct Labour Cost of Total Labour Cost",null,null,0.6,"Everybody working directly (and adding value) on the product: sewing, cutting, etc."]
[null,"% Indirect Labour Cost of Total Labour Cost",null,null,0.4,"Supporting production: maintenance, security, cleaning, management, etc",null,null,null,null,null,"Your Product",null,null,"e.g. t-shirt"]
[null,"Total Labour Cost",null,null,{"$f":"SUM(E34:E35)","v":1},"This must add up to 100%",null,null,null,null,null,"Standard Allowed Minutes",null,null,8,"Note: if you don't know the SAM and efficiency percentage, simply indicate the actual labour minutes and put 100% as efficency"]
[null,null,null,null,null,null,null,null,null,null,null,"Efficiency %",null,null,0.7]
[null,"Wage Level",null,null,"Labour Minute Value","Increase \n(absolute)",null,"Increase \n(relative)",null,null,null,"Labour Cost","Increase \n(absolute)",null,"Increase \n(relative)"]
[null,"Factory Labour Minute Value \nbased on Current Legal Minimum Wage",null,null,{"$f":"E32/E34","v":8.7320310125682588E-2},null,null,null,null,null,null,{"$f":"E39*$O$36/$O$37","v":0.99794640143637248}]
[null,"Factory Labour Minute Value \nbased on Wage Benchmark",null,null,{"$f":"H32/E34","v":0.26478024083850477},{"$f":"E40-E39","v":0.17745993071282218},null,{"$f":"(E40-E39)/E39","v":2.0322869955156948},null,null,null,{"$f":"E40*$O$36/$O$37","v":3.0260598952971973},{"$f":"L40-L39","v":2.028113493860825},null,{"$f":"(L40-L39)/L39","v":2.0322869955156948}]