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{"sheet":"Factory Input Fields","index":0,"n_rows":69,"n_cols":10,"rows_kept":69,"cut":false,"hidden":false,"merged":[[10,1,10,2],[13,1,13,2],[14,3,14,9],[15,3,15,9],[68,2,68,3],[23,3,23,9],[25,1,25,2],[36,1,36,2],[38,3,38,9],[16,3,16,9],[18,3,18,4],[19,3,19,9],[20,1,20,2],[22,1,22,2],[58,3,58,9],[59,3,59,9],[60,3,60,9],[66,2,66,3],[67,2,67,3],[41,3,41,7],[40,3,40,7],[42,3,42,7],[46,2,46,3],[45,2,45,3],[55,5,55,9],[47,2,47,3],[54,5,54,9],[51,5,51,9],[52,5,52,9],[53,5,53,9],[6,8,6,9],[7,8,7,9],[24,3,24,9],[9,3,9,9],[12,3,12,6],[11,3,11,9],[17,3,17,9],[31,3,31,9],[64,1,65,1],[6,6,6,7],[12,8,12,9],[56,5,56,9],[26,3,26,9],[27,3,27,9],[28,3,28,9],[29,3,29,9],[30,3,30,9],[32,3,32,9],[33,3,33,9],[48,1,48,9],[37,3,37,9],[34,3,34,9],[35,3,35,9]]}
[null,"Factory Labour Minute Value Calculator - Vietnam Region 4"]
[null,"Instructions and input fields, calculation and comparison of labour minute values"]
[]
[null,"The file uses all the factory-specific information that you completed in the yellow fields on the worksheet 'LMV Vietnam R4' "]
[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)",23258,"Insert actual VND-US$ foreign exchange rate or foreign exchange rate you are using for your calculations."]
[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 (i.e. # machines in the lines determine capacity minutes), which means:",null,null,null,{"$f":"IFERROR(C13/C12,0)","v":0},"of the workforce."]
[null,"paid leave"]
[null,null,11,"Total number of paid public holiday days per year when the factory is closed and workers are paid. As per law, workers are entitled to 11 days."]
[null,"4)",1,"Insert the percentage of your workforce with 1 - 5 years of service. As per law, these workers are entitled to 14 days of annual leave per year. "]
[null,"5)",0,"Insert the percentage of your workforce with 5 to 10 years of service. As per law, these workers are entitled to 15 days of annual leave per year."]
[null,"6)",0,"Insert the percentage of your workforce with more than 15 years of service. As per law, these workers are entitled to 16 days of annual leave per year."]
[null,null,{"$f":"SUM(C16:C18)","v":1},"Must add up to 100%"]
[null,null,{"$f":"(C16*14+C17*15+C18*16)+C15","v":25},"Total average number of paid leave days taken annually per worker. "]
[null,"overtime"]
[null,"7)",null,"Insert the average weekly Overtime Hours of your factory."]
[null,"capacity minutes"]
[null,null,{"$f":"(48+C22)*4.33*60-((C20/12)*8*60)-((C20/12)*(C22/6))*60","v":11470.4},"Total capacity minutes per worker/month, based on regular (48 h/w) and overtime hours (C22) and adjusted for the total average number of paid leave taken annually per worker (C20). "]
[null,null,{"$f":"C13*C24","v":0},"Total number of monthly sewing minutes (number of sewing operators x (48 + weekly OT hours) x 4.33 x 60 MINUS average monthly number of minutes on days not worked (i.e. paid public leave). "]
[null,"paid benefits"]
[null,"8)",null,"Insert total amount paid by the factory for additional leave days provided for marriage and sick leave for dependants per YEAR (in VND) . "]
[null,"9)",null,"Insert total amount paid by the factory for transportation support per MONTH (in VND)."]
[null,"10)",null,"Insert total amount paid by the factory for 13th month salary bonus per YEAR (in VND)."]
[null,"11)",null,"Insert total amount paid by the factory for lunar new year bonus per YEAR (in VND). "]
[null,"12)",null,"Insert total amount paid by the factory for performance bonus per MONTH (in VND). "]
[null,"13)",null,"If applicable, insert total amount paid by the factory to women workers for female allowance per YEAR (in VND), as financial compensation for not being able to enjoy menstrual breaks. As per law, female workers are entitled to 1.5 hours p/m."]
[null,"14)",null,"Insert total amount paid by the factory for meal allowance per MONTH (in VND)."]
[null,"15)",null,"Insert total amount paid by the factory for incentive bonuses per MONTH (in VND)"]
[null,"16)",null,"Insert total amount paid by the factory for child care per MONTH (in VND)"]
[null,"17)",null,"Insert total amount paid by the factory for additional bonuses per MONTH (in VND)"]
[null,"employer on-costs"]
[null,"18)",null,"Insert total amount paid by the factory in severence payments for the entire factory per YEAR (in VND). "]
[null,"19)",null,"Insert any additional employer labour-related on-costs paid PER YEAR (in VND), besides social insurance …., severence pay, etc)."]
[]
[null,null,{"$f":"(3070000/100)*112","v":3438400},"Legal Minimum Wage 2020 + 5% of hazardous work + 7% for skilled labour"]
[null,"20)",null,"Current average contracted base wage for sewing worker"]
[null,"21)",null,"If applicable, insert the Target Wage. This could be a CBA or living wage benchmark."]
[]
[null,"Wage","Description",null,"Labour Cost  avg. worker","Capacity Minutes","VND Labour Minute Value ","US$ Labour Minute Value ","Difference (absolute)","Increment (in%)"]
[null,{"$f":"'LMV Vietnam R4'!E5","v":3438400},{"$f":"'LMV Vietnam R4'!E4","v":"Legal Minimum Wage 2020 + 5% of hazardous work + 7% for skilled labour"},null,{"$f":"'LMV Vietnam R4'!E34","v":4246424},{"$f":"'LMV Vietnam R4'!E35","v":11470.4},{"$f":"E46/F46","v":370.20714186078953},{"$f":"G46/'LMV Vietnam R4'!$B$5","v":1.5917410863392791E-2}]
[null,{"$f":"'LMV Vietnam R4'!H5","v":0},{"$f":"'LMV Vietnam R4'!H4","v":"Current average contracted base wage for sewing worker"},null,{"$f":"'LMV Vietnam R4'!H34","v":0},{"$f":"F46","v":11470.4},{"$f":"E47/F47","v":0},{"$f":"G47/'LMV Vietnam R4'!$B$5","v":0},{"$f":"H47-H46","v":-1.5917410863392791E-2},{"$f":"IFERROR((H47-H46)/H46,0)","v":-1}]
[null,{"$f":"'LMV Vietnam R4'!K5","v":0},{"$f":"'LMV Vietnam R4'!K4","v":"Target Wage \n(CBA or Living Wage)"},null,{"$f":"'LMV Vietnam R4'!K34","v":0},{"$f":"F46","v":11470.4},0,{"$f":"G48/'LMV Vietnam R4'!$B$5","v":0},{"$f":"H48-H46","v":-1.5917410863392791E-2},{"$f":"IFERROR((H48-H46)/H46,0)","v":-1}]
[]
[null,"Monthly Operational Expenses in the Factory"]
[null,null,"in VND","in USD","per minute ","(operational expenses in USD divided by the total monthly sewing minutes (C12)"]
[null,"22)",null,{"$f":"C52/'LMV Vietnam R4'!B5","v":0},{"$f":"IFERROR(D52/C25,0)","v":0},"Insert the total amount paid for Direct Labour (i.e. sewing operators) per month in VND."]
[null,"23)",null,{"$f":"C53/'LMV Vietnam R4'!B5","v":0},{"$f":"IFERROR(D53/C25,0)","v":0},"Insert the total amount paid for Indirect Labour (all other labour costs besides sewing, e.g. cutting, QC, maintainance, security, cleaning, office staff etc.) per month in VND."]
[null,null,{"$f":"SUM(C52:C53)","v":0},{"$f":"D53+D52","v":0},{"$f":"SUM(E52:E53)","v":0},"Total labour costs per month in VND / Labour Minute Costs (calculated by dividing with sewing capacity minutes: C12)"]
[null,"24)",null,{"$f":"C55/'LMV Vietnam R4'!B5","v":0},{"$f":"IFERROR(D55/C25,0)","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 VND."]
[null,"25)",null,{"$f":"C56/C10","v":0},{"$f":"IFERROR(D56/C25,0)","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,{"$f":"C54+C55+C56","v":0},{"$f":"D55+D56+D54","v":0},{"$f":"E55+E54+E56","v":0},"Total factory expenses per month in VND / working minute costs (which can be compared with the working minute costs based on prevailing min. wage (Cell I-38) as a plausibility check)."]
[]
[null,null,{"$f":"IFERROR(C52/C54,0)","v":0},"Based on the above step 21, insert the total percentage paid for Direct Labour (i.e. sewing)."]
[null,null,{"$f":"IFERROR(C53/C54,0)","v":0},"Based on above step 22, insert the total percentage paid for Indirect Labour (all other labour costs besides sewing, e.g. cutting, QC, maintainance, security, cleaning, office staff etc)."]
[null,null,{"$f":"SUM(C59:C60)","v":0},"Must add up to 100%"]
[]
[null,"Once you have inserted all above you should get following information:"]
[]
[null,"Wage ","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,{"$f":"C59","v":0},{"$f":"C60","v":0},"A+B"]
[null,{"$f":"B46","v":3438400},"Legal Minimum Wage 2020 + 5% of hazardous work + 7% for skilled labour",null,{"$f":"H46","v":1.5917410863392791E-2},{"$f":"IFERROR(G67*C60,0)","v":0},{"$f":"IFERROR(E67/C59,0)","v":0},{"$f":"E55+E56","v":0},{"$f":"SUM(G67:H67)","v":0}]
[null,0,"Current average contracted base wage for sewing worker",null,{"$f":"H47","v":0},{"$f":"IFERROR(G68*C60,0)","v":0},{"$f":"IFERROR(E68/C59,0)","v":0},{"$f":"E55+E56","v":0},{"$f":"SUM(G68:H68)","v":0},{"$f":"IFERROR((I68-I67)/I67,0)","v":0}]
[null,0,"Target Wage \n(CBA or Living Wage)",null,{"$f":"H48","v":0},{"$f":"IFERROR(G69*C60,0)","v":0},{"$f":"IFERROR(E69/C59,0)","v":0},{"$f":"E55+E56","v":0},0,{"$f":"IFERROR((I69-I67)/I67,0)","v":0}]

{"sheet":"Product Style Costing","index":1,"n_rows":45,"n_cols":10,"rows_kept":45,"cut":false,"hidden":false,"merged":[[21,7,21,9],[22,2,22,3],[22,4,22,6],[22,7,22,9],[6,6,6,7],[6,8,6,9],[7,8,7,9],[7,6,7,7],[20,4,20,6],[29,7,29,9],[33,2,33,3],[33,4,33,6],[33,7,33,9],[26,2,26,3],[26,4,26,6],[26,7,26,9],[27,2,27,3],[27,4,27,6],[27,7,27,9],[39,7,39,9],[8,8,8,9],[8,6,8,7],[36,2,36,3],[36,4,36,6],[36,7,36,9],[37,2,37,3],[38,7,38,9],[34,2,34,3],[34,4,34,6],[34,7,34,9],[35,2,35,3],[35,4,35,6],[35,7,35,9],[28,2,28,3],[28,4,28,6],[12,1,13,1],[14,2,14,3],[15,2,15,3],[16,2,16,3],[43,3,43,6],[41,2,41,3],[29,1,33,1],[23,2,23,3],[23,5,23,9],[24,2,24,3],[24,5,24,9],[25,2,25,3],[25,4,25,6],[25,7,25,9],[21,2,21,3],[21,4,21,6]]}
[null,"Product Style Costing Calculator - Vietnam Region 4"]
[null,"Instructions and input fields, calculation and comparison of labour minute values"]
[]
[null,"The file uses all the factory-specific information that you completed in the yellow fields on the worksheet 'Input Fields' "]
[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,"Brand Name (optional)"]
[null,null,null,null,null,null,"Responsible staff (optional)"]
[null,null,null,null,null,null,"Date:"]
[]
[null,"Once you have inserted all above you should get following information:"]
[]
[null,"Wage ","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,{"$f":"'Factory Input Fields'!E66","v":0},{"$f":"'Factory Input Fields'!F66","v":0},"A+B"]
[null,{"$f":"'Factory Input Fields'!B67","v":3438400},{"$f":"'Factory Input Fields'!C67","v":"Legal Minimum Wage 2020 + 5% of hazardous work + 7% for skilled labour"},null,{"$f":"'Factory Input Fields'!E67","v":1.5917410863392791E-2},{"$f":"'Factory Input Fields'!F67","v":0},{"$f":"'Factory Input Fields'!G67","v":0},{"$f":"'Factory Input Fields'!H67","v":0},{"$f":"SUM(G15:H15)","v":0}]
[null,{"$f":"'Factory Input Fields'!B68","v":0},{"$f":"'Factory Input Fields'!C68","v":"Current average contracted base wage for sewing worker"},null,{"$f":"'Factory Input Fields'!E68","v":0},{"$f":"'Factory Input Fields'!F68","v":0},{"$f":"'Factory Input Fields'!G68","v":0},{"$f":"'Factory Input Fields'!H68","v":0},{"$f":"SUM(G16:H16)","v":0},{"$f":"IFERROR((I16-I15)/I15,0)","v":0}]
[null,{"$f":"'Factory Input Fields'!B69","v":0},{"$f":"'Factory Input Fields'!C69","v":"Target Wage \n(CBA or Living Wage)"},null,{"$f":"'Factory Input Fields'!E69","v":0},{"$f":"'Factory Input Fields'!F69","v":0},{"$f":"'Factory Input Fields'!G69","v":0},{"$f":"'Factory Input Fields'!H69","v":0},0,{"$f":"IFERROR((I17-I15)/I15,0)","v":0}]
[]
[null,"Calculating the cost for a product style"]
[]
[null,null,"Items provided by the factory",null,"Details / Calculations",null,null,"Notes"]
[null,"1)","Style Name",null,null,null,null,"Style name or number of the Product"]
[null,"2)","Standard Allowed Minutes",null,null,null,null,"Standard Allowed (sewing) Minutes of the style you want to calculate per piece. "]
[null,"3)","Efficiency Percentage",null,null,"Depending on your cost calculation the factory or line efficiency value. Note: 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,{"$f":"IFERROR(E23/E24,0)","v":0},"Note: if you don't know the SAM and efficiency percentage, simply indicate the actual labour minutes under 8, and 100% efficiency under 9."]
[null,"4)","Fabric",null,null,null,null,"Fabric costs per piece (incl. wastage %) in USD"]
[null,"5)","Accessories",null,null,null,null,"Costs for accessories (buttons, zippers, etc) per piece in USD"]
[null,"6)","Polybag, packaging, labelling",null,null,null,null,"Total amount per piece for polybag, packaging, hangtag"]
[null,null,"Total Material Costs",null,{"$f":"SUM(E26:G28)","v":0}]
[null,"Total CM Costs","Labour Cost",null,"at LMW 2019","at contract wage","at target wage","Factory labour minute value x SAM / efficiency %"]
[null,null,"Direct",{"$f":"'Factory Input Fields'!$E$66","v":0},{"$f":"E25*'Factory Input Fields'!$E$67","v":0},{"$f":"E25*'Factory Input Fields'!$E$68","v":0},{"$f":"E25*'Factory Input Fields'!$E$69","v":0}]
[null,null,"Indirect",{"$f":"'Factory Input Fields'!$F$66","v":0},{"$f":"E25*'Factory Input Fields'!$F$67","v":0},{"$f":"E25*'Factory Input Fields'!$F$68","v":0},{"$f":"E25*'Factory Input Fields'!$F$69","v":0}]
[null,null,"Total labour cost",null,{"$f":"SUM(E31:E32)","v":0},{"$f":"SUM(F31:F32)","v":0},0]
[null,null,"Overhead Cost (electricity, fuel ..)",null,{"$f":"E25*'Factory Input Fields'!H67","v":0},null,null,"Monthly overhead costs (step 4) divided by monthly sewing minutes -C12) x minutes spent on style (step 8-9)."]
[null,"7)","Outsourced processes",null,null,null,null,"If applicable, amount paid per piece for outsourced processes (e.g. embroidery, washing, printing) in USD"]
[null,"8)","Logistic costs (inbound-outbound) ",null,null,null,null,"Cost for logistics (inbound and out-bound) calculated per piece in USD"]
[null,"9)","Import tax and duties",null,null,null,null,"Cost for import tax and duties calculated per piece in USD"]
[null,null,"Total Garment Manufacturing Cost",null,{"$f":"E26+E27+E36+E37+E33+E35+E28+E34","v":0},{"$f":"E26+E27+E36+E37+F33+E35+E28+E34","v":0},{"$f":"E26+E27+E36+E37+G33+E35+E28+E34","v":0}]
[null,"10)","Profit Margin",null,{"$f":"D39*E38","v":0},{"$f":"D39*F38","v":0},{"$f":"D39*G38","v":0},"Insert your profit margin."]
[null,"11)","Buying House Commission",null,{"$f":"E38*D40","v":0},{"$f":"F38*D40","v":0},{"$f":"G38*D40","v":0},"If applicable, insert the buying houses commission %"]
[null,null,"Factory Selling Price ",null,{"$f":"SUM(E38:E40)","v":0},{"$f":"SUM(F38:F40)","v":0},{"$f":"SUM(G38:G40)","v":0}]
[null,null,"% increase",null,null,{"$f":"IFERROR((F41-E41)/E41,0)","v":0},{"$f":"IFERROR((G41-E41)/E41,0)","v":0}]
[]
[null,"12)",null,"CHECK: insert the FOB price you receive from the buyer (in USD)."]
[null,"13)",null,"Insert the order size (# pieces)",{"$f":"C45*E41","v":0},{"$f":"C45*F41","v":0},{"$f":"C45*G41","v":0},"Order Value"]

{"sheet":"LMV Vietnam R4","index":2,"n_rows":37,"n_cols":20,"rows_kept":37,"cut":false,"hidden":false,"merged":[[3,16,3,17],[3,1,3,2],[3,4,3,5],[3,7,3,8],[3,10,3,11],[3,13,3,14],[9,1,11,1],[9,13,9,19],[10,13,10,19],[11,13,11,19],[4,1,4,2],[4,4,4,5],[4,7,4,8],[4,10,4,11],[4,13,4,14],[4,16,4,17],[7,1,8,2],[7,4,7,5],[7,7,7,8],[7,10,7,11],[7,13,8,19],[14,13,14,18],[15,13,15,18],[20,13,20,18],[12,13,12,18],[13,13,13,18],[16,13,16,18],[17,13,17,18],[18,13,18,18],[12,1,22,1],[26,13,26,19],[30,1,30,2],[30,13,30,19],[31,1,31,2],[31,13,31,19],[23,1,29,1],[29,13,29,19],[23,13,23,19],[24,13,24,19],[25,13,25,19],[27,13,27,18],[28,13,28,18],[19,13,19,18],[21,13,21,18],[22,13,22,19],[32,1,32,2],[32,13,32,19],[33,1,33,2],[33,4,33,5],[33,7,33,8],[33,10,33,11],[33,13,33,19],[35,1,35,2],[35,4,35,5],[35,7,35,8],[35,10,35,11],[35,13,35,19],[34,1,34,2],[34,4,34,5],[34,7,34,8],[34,10,34,11],[34,13,34,19],[36,1,36,2],[36,4,36,5],[36,7,36,8],[36,10,36,11],[36,13,36,19]]}
[]
[null,null,null,null,"Labour Minute Value Calculator for Vietnam (Region 4) "]
[]
[null,"Exchange rate VND - US$ \n(change to actual) ",null,null,"Legal Minimum Wage 2020 + 5% of hazardous work + 7% for skilled labour",null,null,"Current average contracted base wage for sewing worker",null,null,"Target Wage \n(CBA or Living Wage)",null,null,"Actual OT Hours per week",null,null,"Total number of workers"]
[null,{"$f":"'Factory Input Fields'!C10","v":23258},null,null,{"$f":"'Factory Input Fields'!C41","v":3438400},null,null,{"$f":"'Factory Input Fields'!C42","v":0},null,null,{"$f":"'Factory Input Fields'!C43","v":0},null,null,{"$f":"'Factory Input Fields'!C22","v":0},null,null,{"$f":"'Factory Input Fields'!C12","v":0}]
[]
[]
[null,"Wage Item",null,null,"Legal Minimum Wage",null,null,"Contracted wage",null,null,"Target Wage",null,null,"Explanatory Notes"]
[null,null,null,null,"Regular working hours (48h)","Overtime hours  ",null,"Regular working hours (48h)","Overtime hours ",null,"Regular working hours (48h)","Overtime hours "]
[null,"Legal Minimum Wage\n\n(Pay for time worked)","Basic Wage",null,{"$f":"E5","v":3438400},null,{"$f":"G5/4.3","v":0},{"$f":"H5","v":0},null,{"$f":"J5/4.3","v":0},{"$f":"K5","v":0},null,null,"Basic wage = monthly wage"]
[null,null,"OT Wage",null,null,{"$f":"(E10/206)*$N$5*1.5*4.33","v":0},null,null,{"$f":"(H10/206)*$N$5*1.5*4.33","v":0},{"$f":"(I10/206)*$N$5*1.5*4.3","v":0},null,{"$f":"(K10/206)*$N$5*1.5*4.33","v":0},null,"As an example: 56h work/week = 8 OT h/week x 4.33 = 35 OT h/month\nOvertime paid at 150%\nActual Overtime per week is insert on the Input Field worksheet and shown in cell  \" N5 \""]
[null,null,"SubTOTAL 1",null,{"$f":"SUM(E10:E11)","v":3438400},{"$f":"SUM(F10:F11)","v":0},null,{"$f":"SUM(H10:H11)","v":0},{"$f":"SUM(I10:I11)","v":0},null,{"$f":"SUM(K10:K11)","v":0},{"$f":"SUM(L10:L11)","v":0}]
[null,"Directly \nPaid\nBenefits","Additional leave provided for mariage and dependant care",null,{"$f":"IFERROR(T13/Q5/12,0)","v":0},null,null,{"$f":"IFERROR(T13/Q5/12,0)","v":0},null,null,{"$f":"IFERROR(T13/Q5/12,0)","v":0},null,null,"Total amount paid (in VND) for additional leave days provided for mariage and sick leave for dependants in VND per YEAR:",null,null,null,null,null,{"$f":"'Factory Input Fields'!C27","v":0}]
[null,null,"Transportation support",null,{"$f":"IFERROR(T14/$Q$5,0)","v":0},null,null,{"$f":"IFERROR(T14/$Q$5,0)","v":0},null,null,{"$f":"IFERROR(T14/$Q$5,0)","v":0},null,null,"Total amount paid in transportation support in VND per MONTH:",null,null,null,null,null,{"$f":"'Factory Input Fields'!C28","v":0}]
[null,null,"13th month salary bonus ",null,{"$f":"IFERROR(T15/Q5/12,0)","v":0},null,null,{"$f":"IFERROR(T15/Q5/12,0)","v":0},null,null,{"$f":"IFERROR(T15/Q5/12,0)","v":0},null,null,"Total amount paid for 13th month salary bonus in VND per YEAR:",null,null,null,null,null,{"$f":"'Factory Input Fields'!C29","v":0}]
[null,null,"Lunar new year bonus",null,{"$f":"IFERROR(T16/Q5/12,0)","v":0},null,null,{"$f":"IFERROR(T16/Q5/12,0)","v":0},null,null,{"$f":"IFERROR(T16/Q5/12,0)","v":0},null,null,"Total amount paid for lunar new year bonus in VND per YEAR:",null,null,null,null,null,{"$f":"'Factory Input Fields'!C30","v":0}]
[null,null,"Performance bonus",null,{"$f":"IFERROR(T17/$Q$5,0)","v":0},null,null,{"$f":"IFERROR(T17/$Q$5,0)","v":0},null,null,{"$f":"IFERROR(T17/$Q$5,0)","v":0},null,null,"Total amount paid in performance bonuses in VND per MONTH:",null,null,null,null,null,{"$f":"'Factory Input Fields'!C31","v":0}]
[null,null,"Female allowance",null,{"$f":"IFERROR(T18/Q5/12,0)","v":0},null,null,{"$f":"IFERROR(T18/Q5/12,0)","v":0},null,null,{"$f":"IFERROR(T18/Q5/12,0)","v":0},null,null,"Total amount paid as financial compensation for female allowance per YEAR.",null,null,null,null,null,{"$f":"'Factory Input Fields'!C32","v":0}]
[null,null,"Meal allowance",null,{"$f":"IFERROR(T19/$Q$5,0)","v":0},null,null,{"$f":"IFERROR(T19/$Q$5,0)","v":0},null,null,{"$f":"IFERROR(T19/$Q$5,0)","v":0},null,null,"Total amount paid in meal allowance per month:",null,null,null,null,null,{"$f":"'Factory Input Fields'!C33","v":0}]
[null,null,"Incentive bonus",null,{"$f":"IFERROR(T20/$Q$5,0)","v":0},null,null,{"$f":"IFERROR(T20/$Q$5,0)","v":0},null,null,{"$f":"IFERROR(T20/$Q$5,0)","v":0},null,null,"Total amount paid in incentive bonus per month:",null,null,null,null,null,{"$f":"'Factory Input Fields'!C34","v":0}]
[null,null,"Child care support",null,{"$f":"IFERROR(T21/$Q$5,0)","v":0},null,null,{"$f":"IFERROR(T21/$Q$5,0)","v":0},null,null,{"$f":"IFERROR(T21/$Q$5,0)","v":0},null,null,"Total amount paid on child care per month:",null,null,null,null,null,{"$f":"'Factory Input Fields'!C35","v":0}]
[null,null,"Any other Bonuses",null,{"$f":"IFERROR(T22/$Q$5,0)","v":0},null,null,{"$f":"IFERROR(T22/$Q$5,0)","v":0},null,null,{"$f":"IFERROR(T22/$Q$5,0)","v":0},null,null,"Total amount paid in additional bonuses in VND per MONTH:",null,null,null,null,null,{"$f":"'Factory Input Fields'!C36","v":0}]
[null,null,"SubTOTAL 2",null,{"$f":"SUM(E13:E22)","v":0},null,null,{"$f":"SUM(H13:H22)","v":0},null,null,{"$f":"SUM(K13:K22)","v":0}]
[null,"Employer \nlabour\nrelated\non-cost","Social Insurance (17.5%)",null,{"$f":"(E5/100)*17.5","v":601720},null,null,{"$f":"(H5/100)*17.5","v":0},null,null,{"$f":"(K5/100)*17.5","v":0},null,null,"Taxes not paid on overtime hours"]
[null,null,"Health Insurance (3%)",null,{"$f":"E5/100*3","v":103152},null,null,{"$f":"H5/100*3","v":0},null,null,{"$f":"K5/100*3","v":0}]
[null,null,"Unemployment (1%)",null,{"$f":"E5/100","v":34384},null,{"$f":"G5/100","v":0},{"$f":"H5/100","v":0},null,null,{"$f":"K5/100","v":0}]
[null,null,"Trade Union fees (2%)",null,{"$f":"E5/100*2","v":68768},null,{"$f":"G5/100*2","v":0},{"$f":"H5/100*2","v":0},null,null,{"$f":"K5/100*2","v":0}]
[null,null,"Severence Pay",null,{"$f":"IFERROR(T28/Q5/12,0)","v":0},null,null,{"$f":"IFERROR(T28/Q5/12,0)","v":0},null,null,{"$f":"IFERROR(T28/Q5/12,0)","v":0},null,null,"Total amount paid by the factory in severence pay per YEAR in VND.",null,null,null,null,null,{"$f":"'Factory Input Fields'!C38","v":0}]
[null,null,"Any additional labour-related on-cost",null,{"$f":"IFERROR(T29/Q5/12,0)","v":0},null,null,{"$f":"IFERROR(T29/Q5/12,0)","v":0},null,null,{"$f":"IFERROR(T29/Q5/12,0)","v":0},null,null,"Total amount paid by the factory in additional labour-related on-costs per YEAR in VND.",null,null,null,null,null,{"$f":"'Factory Input Fields'!C39","v":0}]
[null,null,"SubTOTAL 3",null,{"$f":"SUM(E24:E29)","v":808024},{"$f":"SUM(F24:F29)","v":0},null,{"$f":"SUM(H24:H29)","v":0},null,null,{"$f":"SUM(K24:K29)","v":0}]
[null,"TOTAL Labour cost per worker in VND",null,null,{"$f":"IFERROR(E12+E23+ E30,0)","v":4246424},{"$f":"F12+F23+ F30","v":0},null,{"$f":"H12+H23+ H30","v":0},{"$f":"I12+I23+ I30","v":0},null,{"$f":"K12+K23+ K30","v":0},{"$f":"L12+L23+ L30","v":0}]
[null,"Monthly capacity minutes",null,null,{"$f":"48*4.33*60-(('Factory Input Fields'!C20/12)*8*60)","v":11470.4},{"$f":"'Factory Input Fields'!C22*4.33*60-('Factory Input Fields'!C20/12*'Factory Input Fields'!C22/6)*60","v":0},null,{"$f":"E32","v":11470.4},{"$f":"F32","v":0},null,{"$f":"E32","v":11470.4},{"$f":"F32","v":0},null,"Regular working time: 48h/week x 4.33 x 60min\nOvertime: Actual OT/week x 4.33 x 60min"]
[null,"Labour Minute Value VND \n(row 32/33)",null,null,{"$f":"E31/E32","v":370.20714186078953},{"$f":"IFERROR(F31/F32,0)","v":0},null,{"$f":"H31/H32","v":0},{"$f":"IFERROR(I31/I32,0)","v":0},null,0,{"$f":"IFERROR(L31/L32,0)","v":0}]
[null,"Monthly Labour Cost incl. OT in VND (sum row 32)",null,null,{"$f":"E31+F31","v":4246424},null,null,{"$f":"H31+I31","v":0},null,null,{"$f":"K31+L31","v":0}]
[null,"Monthly capacity minutes incl. OT (sum row 33)",null,null,{"$f":"E32+F32","v":11470.4},null,null,{"$f":"H32+I32","v":11470.4},null,null,{"$f":"K32+L32","v":11470.4}]
[null,"Labour minute Value VND incl. OT \n(row 35/36)",null,null,{"$f":"E34/E35","v":370.20714186078953},null,null,{"$f":"H34/H35","v":0},null,null,{"$f":"K34/K35","v":0}]
[null,"Labour Minute Value US$ incl. OT ",null,null,{"$f":"E36/$B$5","v":1.5917410863392791E-2},null,null,{"$f":"H36/$B$5","v":0},null,null,{"$f":"K36/$B$5","v":0}]