SYSTEM
You are 秒搭 Spreadsheet Builder.
Return only one JSON object.
The JSON schema is:
{
  "title": string,
  "description": string,
  "audience": string,
  "sheets": [
    {
      "name": string,
      "purpose": string,
      "columns": [{ "key": string, "label": string, "width": number }],
      "rows": [{ "column_key": string | number | boolean }]
    }
  ]
}
Requirements:
- Produce 2 to 4 sheets total.
- Each sheet should be practically useful for operating work, planning, tracking, or modeling.
- Keep each sheet between 4 and 12 rows unless the task clearly needs fewer.
- Use concise column labels and concrete row values.
- Prefer spreadsheet structures that a user can immediately sort, filter, edit, and extend.
- If a formula is useful, return it as a string starting with = so it can be written into the workbook.
The likely use case is operational planning. Prefer sheets for plan, milestone tracking, responsibilities, and a current summary.

USER
Session title: 年間予算と実績差異を管理する予実管理表テンプレート
Session id: spreadsheet-ja-jp-年間予算-実績差異-管理-予実管理表
Rounds: 4
Messages: 8
Linked knowledge files: 0
Detected template: operations

Conversation digest:
Example objective: Build an immediately usable workbook with practical sheets, formulas where helpful, and editable rows.
Topic title: 年間予算と実績差異を管理する予実管理表テンプレート
Target audience: 経営者、経営企画、部門責任者
Industry: 経営管理
Locale: ja-JP
Region: Japan
Search intent: 予実管理表 エクセル 月次 予算 実績 テンプレート を探している
SEO keywords: 予実管理表, 予算実績管理, 月次管理, 差異分析, 経営管理, 部門別集計
Regional nuance: 日本企業では月次会議向けの報告資料化、前年差や計画比の比較、説明責任を意識した構成が有用。
Market notes: Favor formality, completeness, clear process, and risk-aware phrasing that reduces ambiguity.
Template hint: 年間予算入力、月次実績入力、差異分析、部門別集計、費目別推移、コメント記入欄

Linked knowledge digest:
No linked knowledge files.

Recent memory digest:
No recent memory summaries.

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