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[]
[null,"Äquivalenzziffernkalkulation"]
[null,"(Vollkostenrechnung in Betrieben mit Sortenfertigung)"]
[]
[null,null,null,null,"Äquivalenz-","Umrechnungs-","Selbstkosten","Selbstkosten"]
[null,"Produkt",null,"Mengen","ziffern","zahlen","je Einheit","je Produkt"]
[null,"A",null,15000,0.9,{"$f":"D7*E7","v":13500},{"$f":"E7*H13","v":21.03186646433991},{"$f":"D7*G7","v":315477.99696509866}]
[null,"B",null,20000,0.8,{"$f":"D8*E8","v":16000},{"$f":"E8*H13","v":18.694992412746586},{"$f":"D8*G8","v":373899.84825493174}]
[null,"C",null,12500,1,{"$f":"D9*E9","v":12500},{"$f":"E9*H13","v":23.368740515933233},{"$f":"D9*G9","v":292109.2564491654}]
[null,"D",null,8500,1.4,{"$f":"D10*E10","v":11900},{"$f":"E10*H13","v":32.716236722306526},{"$f":"D10*G10","v":278088.01213960547}]
[null,"E",null,10000,1.2,{"$f":"D11*E11","v":12000},{"$f":"E11*H13","v":28.042488619119879},{"$f":"D11*G11","v":280424.88619119878}]
[null,"Summen",null,null,null,{"$f":"SUM(F7:F11)","v":65900},null,1540000]
[null,"Selbstkosten je Einheit Umrechnungszahlen",null,null,null,null,null,{"$f":"H12/F12","v":23.368740515933233}]
[]
[null,null,"Preis je","Umsatz-"]
[null,"Produkt","Einheit","erlöse"]
[null,{"$f":"B7","v":"A"},25,{"$f":"C17*D7","v":375000}]
[null,{"$f":"B8","v":"B"},20,{"$f":"C18*D8","v":400000}]
[null,{"$f":"B9","v":"C"},25,{"$f":"C19*D9","v":312500}]
[null,{"$f":"B10","v":"D"},40,{"$f":"C20*D10","v":340000}]
[null,{"$f":"B11","v":"E"},30,{"$f":"C21*D11","v":300000}]
[null,"Summe",null,{"$f":"SUM(D17:D21)","v":1727500}]
[null,"Selbstkosten",null,{"$f":"H12","v":1540000}]
[null,"Betriebsergebnis",null,{"$f":"D22-D23","v":187500}]
[null,null,null,{"$f":"IF(D24<0,\"Verlust!\",\"Gewinn\")","v":"Gewinn"}]

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