{"text_format":"2","workbook":"xlsx","n_sheets":3,"sheets":["Pricing Calculator","Instructions","Examples"],"not_rendered":{"charts":0,"images":0,"macros":0,"external_links":0,"defined_names":0,"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"}

{"sheet":"Pricing Calculator","index":0,"n_rows":48,"n_cols":8,"rows_kept":48,"cut":false,"hidden":false,"merged":[[1,0,1,6],[2,0,2,7],[3,0,3,7],[5,1,5,5],[15,1,15,5],[29,1,29,5],[39,1,39,5],[47,1,47,5]]}
[]
["NAVI  –  THE NEW ENTREPRENEUR'S NAVIGATOR",{"$nulls":6},"💡 Explanation & example"]
["Pricing Calculator – product or service"]
["South Karelia Entrepreneurs  |  Yrittäjyyden äitiyspakkaus project 2025–2026  |  Free tool for entrepreneurs"]
[]
[null,"1.  BASIC INFORMATION",{"$nulls":5},"💡 What does this mean in practice?"]
[null,"Product / service name","Example product",{"$nulls":4},"▸ Product or service name\nGive a clear name for what you are selling.\nE.g: 'Haircut', 'Handmade wool hat' or 'Photography package'."]
[null,"Currency","€",{"$nulls":4},"▸ Currency\nUse €. No need to change this."]
[null,"VAT rate",0.255,{"$nulls":4},"▸ VAT (Value Added Tax)\nThe standard rate in Finland is 25.5%. Some sectors have lower rates:\n• Food and restaurants: 14%\n• Books and newspapers: 10%\nCheck your sector at vero.fi/en."]
[null,"Target margin %",0.4,{"$nulls":4},"▸ Target margin\nMargin = how much of the selling price remains after covering costs.\nE.g. 40% means: you sell for €10 → €4 is margin, €6 covers costs.\nA margin of 35–45% is a good starting point."]
[null,"Sales volume / month",50,{"$nulls":4},"▸ Sales volume per month\nEstimate how many units / services you will sell per month.\nUse a conservative estimate to start."]
[null,"Monthly fixed costs (€)",500,{"$nulls":4},"▸ Fixed costs per month\nCosts that occur every month regardless of how much you sell.\nE.g: office rent €300 + accountant €80 + phone €30 + insurance €90 = €500"]
[null,"Own labour: hourly rate (€)",30,{"$nulls":4},"▸ Your own hourly rate\nHow much is your time worth per hour?\nE.g. €30/h is a good starting point.\n⚠️ Your own work is a real cost — even if you don't draw a salary yet!"]
[null,"Own labour: hours per unit sold",1,{"$nulls":4},"▸ Hours per unit\nHow many hours does it take to produce ONE unit or deliver ONE service?\nE.g: haircut 1h, handmade hat 3h, photo session 2h."]
[]
[null,"2.  VARIABLE COSTS PER UNIT SOLD",{"$nulls":5},"💡 What does this mean in practice?"]
[null,"Cost item","Quantity","Unit price €","Total €","Notes"]
[null,"Materials / raw materials",1,8,{"$f":"C18*D18","v":8},null,null,"▸ Materials / raw materials\nAll materials and supplies needed per unit.\nE.g: hair dye €5, yarn €8/hat, paper €2, ingredients €12."]
[null,"Packaging",1,1.5,{"$f":"C19*D19","v":1.5},null,null,"▸ Packaging\nPackaging materials per unit.\nE.g: cardboard box €1, tissue paper €0.20, stickers €0.10."]
[null,"Payment service / commission",1,0.5,{"$f":"C20*D20","v":0.5},null,null,"▸ Payment service commission\nCard payment processing fee.\nE.g: Stripe or iZettle charges approx. 1–1.5% per transaction.\n€10 sale → €0.10–0.15 to the payment provider."]
[null,"Delivery / logistics",1,3,{"$f":"C21*D21","v":3},null,null,"▸ Delivery / logistics\nShipping costs per unit.\nE.g: Finnish Post small parcel ≈ €5.90, medium ≈ €7.90.\nLeave 0 if customers collect in person or service is on-site."]
[null,"Subcontracting / outsourced work",0,0,{"$f":"C22*D22","v":0},null,null,"▸ Subcontracting\nIf you buy part of the work or product from someone else.\nE.g: photographer buys image editing €15/image.\nLeave 0 if you do everything yourself."]
[null,"Other variable cost",0,0,{"$f":"C23*D23","v":0},null,null,"▸ Other variable cost\nAny other cost that occurs with every unit sold.\nE.g: certificate paper €0.30, envelope €0.15, plastic bag €0.20."]
[]
[null,"Total variable costs / unit",{"$f":"SUM(E18:E23)","v":13},{"$nulls":4},"Calculated automatically from the figures above."]
[null,"Own labour cost / unit",{"$f":"C13*C14","v":30},{"$nulls":4},"Hourly rate × Hours per unit"]
[null,"Fixed cost allocation / unit",{"$f":"IF(C11>0,C12/C11,0)","v":10},{"$nulls":4},"Fixed costs ÷ sales volume.\nE.g: €500 ÷ 50 units = €10/unit"]
[null,"Total cost / unit",{"$f":"C25+C26+C27","v":53},{"$nulls":4},"✅ This is the LOWEST price at which you break even.\nYour price MUST always be higher than this!"]
[]
[null,"3.  PRICING RESULTS",{"$nulls":5},"💡 What do these numbers mean?"]
[null,"Minimum price excl. VAT (costs covered)",{"$f":"C28","v":53},{"$nulls":4},"This is the price at which you break even — no profit but no loss either. Never go below this!"]
[null,"Recommended price excl. VAT at target margin",{"$f":"IF(C10<1,C28/(1-C10),0)","v":88.3333333333333},{"$nulls":4},"This price gives you the margin you are aiming for. A good starting point for your price list."]
[null,"VAT amount",{"$f":"C32*C9","v":22.525},{"$nulls":4},"This amount is NOT your money — it must be paid to the tax authority."]
[null,"Recommended customer price incl. VAT",{"$f":"C32+C33","v":110.858333333333},{"$nulls":4},"👉 THIS is the price that appears on your price list or in your online shop."]
[null,"Margin € / unit",{"$f":"C32-C28","v":35.3333333333333},{"$nulls":4},"How much margin remains from each unit sold after covering all costs."]
[null,"Margin %",{"$f":"IF(C32>0,(C32-C28)/C32,0)","v":0.4},{"$nulls":4},"The margin percentage. Compare with competitors and typical figures in your sector."]
[null,"Monthly revenue excl. VAT",{"$f":"C32*C11","v":4416.66666666667},{"$nulls":4},"Total monthly sales if everything goes according to plan."]
[null,"Estimated monthly total margin",{"$f":"C35*C11","v":1766.66666666667},{"$nulls":4},"👉 FROM THIS AMOUNT you still need to pay taxes, loan repayments, your own income and development costs."]
[]
[null,"4.  COMPARISON: WHAT DO DIFFERENT PRICES MEAN?",{"$nulls":5},"💡 Try different prices!"]
[null,"Customer price incl. VAT","Price excl. VAT","Margin € / unit","Margin %","Monthly margin €",null,"Customer price → Price excl. VAT → Margin € → Margin % → Monthly margin"]
[null,{"$f":"C34*0.85","v":94.2295833333333},{"$f":"B42/(1+$C$9)","v":75.0833333333333},{"$f":"C42-$C$28","v":22.0833333333333},{"$f":"IF(C42>0,D42/C42,0)","v":0.294117647058824},{"$f":"D42*$C$11","v":1104.16666666667},null,"−15%"]
[null,{"$f":"C34*1","v":110.858333333333},{"$f":"B43/(1+$C$9)","v":88.3333333333334},{"$f":"C43-$C$28","v":35.3333333333334},{"$f":"IF(C43>0,D43/C43,0)","v":0.4},{"$f":"D43*$C$11","v":1766.66666666667},null,"✅ Recommended price"]
[null,{"$f":"C34*1.15","v":127.487083333333},{"$f":"B44/(1+$C$9)","v":101.583333333333},{"$f":"C44-$C$28","v":48.5833333333334},{"$f":"IF(C44>0,D44/C44,0)","v":0.478260869565218},{"$f":"D44*$C$11","v":2429.16666666667},null,"+15%"]
[null,{"$f":"C34*1.3","v":144.115833333333},{"$f":"B45/(1+$C$9)","v":114.833333333333},{"$f":"C45-$C$28","v":61.8333333333334},{"$f":"IF(C45>0,D45/C45,0)","v":0.538461538461539},{"$f":"D45*$C$11","v":3091.66666666667},null,"+30%"]
[null,{"$f":"C34*1.5","v":166.2875},{"$f":"B46/(1+$C$9)","v":132.5},{"$f":"C46-$C$28","v":79.5},{"$f":"IF(C46>0,D46/C46,0)","v":0.6},{"$f":"D46*$C$11","v":3975},null,"+50% — premium pricing"]
[]
[null,"© South Karelia Entrepreneurs  |  Yrittäjyyden äitiyspakkaus project 2025–2026  |  Free tool – feel free to use and adapt"]

{"sheet":"Instructions","index":1,"n_rows":15,"n_cols":3,"rows_kept":15,"cut":false,"hidden":false,"merged":[[1,0,1,2],[2,0,2,2],[3,0,3,2],[4,0,4,2],[14,0,14,2]]}
[]
["NAVI  –  PRICING CALCULATOR INSTRUCTIONS"]
["South Karelia Entrepreneurs  |  Yrittäjyyden äitiyspakkaus project 2025–2026"]
[]
["HOW TO USE THE PRICING CALCULATOR"]
[null,"What is this calculator for?","Pricing products, services, workshops, events, handicrafts, online shop items, and small service packages."]
[null,"What do I fill in?","Fill in the salmon-coloured cells: VAT rate, target margin, sales volume, fixed costs, your own work, and variable costs."]
[null,"Variable costs","Costs that occur for every unit you sell: materials, packaging, payment processing, delivery, subcontracting."]
[null,"Fixed costs","Costs that occur every month regardless of sales volume: rent, software, marketing, storage, insurance."]
[null,"Own labour","Always include your own time — it is a real cost even if you are not paying yourself a salary yet."]
[null,"Margin","Margin is not the same as profit. From the margin you still pay other business costs, taxes, development expenses, and your own livelihood."]
[null,"VAT","VAT is not your money. The calculator separates the price excl. VAT from the customer-facing price incl. VAT."]
[null,"Free to adapt","This template is a free tool produced as part of the Yrittäjyyden äitiyspakkaus project. You are welcome to use and modify it freely."]
[]
["© South Karelia Entrepreneurs  |  Yrittäjyyden äitiyspakkaus project 2025–2026  |  Free tool – feel free to use and adapt"]

{"sheet":"Examples","index":2,"n_rows":12,"n_cols":7,"rows_kept":12,"cut":false,"hidden":false,"merged":[[1,0,1,6],[2,0,2,6],[3,0,3,6],[4,0,4,6],[11,0,11,6]]}
[]
["NAVI  –  EXAMPLE PRICING CALCULATIONS"]
["South Karelia Entrepreneurs  |  Yrittäjyyden äitiyspakkaus project 2025–2026"]
[]
["EXAMPLE PRICING FROM DIFFERENT SECTORS"]
[null,"Example","Costs / unit","Own labour / unit","Fixed cost allocation","Margin %","Price incl. VAT 25.5%"]
[null,"Handicraft product",12,20,5,0.4,77.39]
[null,"Hourly service",2,45,8,0.45,125.5]
[null,"Event package",90,120,40,0.35,482.69]
[null,"Online shop product",18,5,3,0.38,52.63]
[]
["© South Karelia Entrepreneurs  |  Yrittäjyyden äitiyspakkaus project 2025–2026  |  Free tool – feel free to use and adapt"]