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[null,"直效行銷分析"]
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[null,null,"【範本目的】","分析直接銷售活動所產生的各項收入及費用之績效，並列示相關"]
[{"$nulls":3},"之損益兩平數額。"]
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[null,null,"【如何操作】","您可按工作表或圖表中最上列之按鈕，以便進行各項相關作業。"]
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[null,null,"【使用範本】","1.","要開啟範本請按下「範本」按鈕。"]
[{"$nulls":3},"2.","在「範本」工作表中，可按下「範例資料」鈕，以切換顯示"]
[{"$nulls":4},"範例資料。透過範例資料，您可對範本作更進一步了解。"]
[{"$nulls":3},"3.","在「範本」工作表中，資料字型為黑色者係模式中之公式設定"]
[{"$nulls":4},"，其內容業經保護，您無法在其中進行任何資料輸入作業 。"]
[{"$nulls":4},"( 除非您在功能表中，選擇了「工具」「取消工作表保護」指"]
[{"$nulls":4},"令。 )而「範本」工作表中，資料字型為藍色者，則您可輸入"]
[{"$nulls":4},"任何合乎您所需求之資料。"]
[{"$nulls":3},"4.","在「範本」工作表中，按「Tab」鍵，可移動儲存格游標至下"]
[{"$nulls":4},"一個未經保護之儲存格中，藉此您可進行編輯作業。"]
[{"$nulls":3},"5.","要列印工作表內容，則請按下「列印」按鈕。"]

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["直效行銷分析"]
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["促銷日期：","1999-01-27"]
["促銷標題："]
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[]
["每單位毛利",null,null,"每單位郵寄成本"]
["售價",null,null,"郵資"]
["加:處理加價",null,null,"標籤"]
["每單位總收入","",null,"信紙"]
[{"$nulls":3},"信封"]
["商品成本",null,null,"表格"]
["郵遞成本",null,null,"夾件"]
["訂單處理",null,null,"印刷"]
["退貨成本",null,null,"耗材"]
["壞帳費用",null,null,"搬運"]
["其他項目",null,null,"組裝"]
["每單位總成本","",null,"其他項目(一)"]
[{"$nulls":3},"其他項目(二)"]
["每單位毛利","",null,"每單位郵寄成本",""]
[]
[]
["淨收益及損益兩平"]
["郵寄單位"]
["回函率"]
["銷售單位",{"$nulls":3},""]
["毛利",{"$nulls":3},""]
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["郵寄成本",{"$nulls":3},""]
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["固定成本"]
["創意設計費"]
["其他各項攤銷"]
["固定成本總額",{"$nulls":3},""]
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["淨收益總額",{"$nulls":3},""]
["損益兩平郵寄單位",{"$nulls":3},""]
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["損益兩平銷售額",{"$nulls":3},""]
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["製表",{"$nulls":3},"日期"]

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