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{"sheet":"Annuitätenmethode","index":0,"n_rows":12,"n_cols":9,"rows_kept":12,"cut":false,"hidden":false,"merged":[[2,1,3,10],[5,1,7,10]]}
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[]
[null,"Die Annuitätenmethode"]
[]
[]
[null,"Eine Annuität ist ein jährlich gleichbleibender Betrag (Rente), der notwendig ist, um eine Investition innerhalb einer bestimmten Zeit zurückzugewinnen und zu verzinsen. Dabei wird eine Annuität durch Multiplikation einer Anschaffungsausgabe mit einen Annuitätenfaktor ermittelt."]
[]
[]
[]
[null,null,null,null,null,null,null,null,"i = Zinsfaktor (Zinssatz/100)"]
[null,null,null,null,null,null,null,null,"n = Periode"]
[null,null,null,null,null,null,null,null,"K0 = Zeitwert"]

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[null,"Annuitätenmethode",null,null,null,null,"Anlage I","Anlage II"]
[null,"Investitionsalternativen",null,null,null,"Anschaffungsausgabe",250000,325000]
[null,null,null,null,null,"Nutzungsdauer",5,12]
[null,null,null,null,null,"Zinssatz",3,3]
[null,null,null,null,null,"Restnutzungsdauer",2,12]
[null,null,null,null,null,"Betriebsausgaben",{"$f":"SUM(G9:G12)","v":12000},{"$f":"SUM(H9:H12)","v":24400}]
[null,"jährliche Ausgaben ",null,null,null,"   Betriebsstoffe",0,6400]
[null,null,null,null,null,"   Steuer, Versicherung",0,0]
[null,null,null,null,null,"   Inspektion, Reparaturen",0,12000]
[null,null,null,null,null,"   sonstige Ausgaben",12000,6000]
[null,null,null,null,null,"Zeitwert",{"$f":"IF(G4>0,((G4/G5)*G7),0)","v":100000},{"$f":"IF(H4>0,((H4/H5)*H7),0)","v":325000}]
[null,"Eingabe der Investitionsalternativen nach Klick auf den entsprechenden Button. Die durchschnittlichen jähr- lichen Ausgaben der Alternativen werden angezeigt.",null,null,null,"i (=Zinssatz:100)",{"$f":"G6/100","v":0.03},{"$f":"H6/100","v":0.03}]
[null,null,null,null,null,"Annuitätenfaktor",{"$f":"IF(G4>0,(G14*(1+G14)^G7)/((1+G14)^G7-1),0)","v":0.52261083743842396},{"$f":"IF(H4>0,(H14*(1+H14)^H7)/((1+H14)^H7-1),0)","v":0.10046208547296308}]
[null,null,null,null,null,"jährliche Ausaben",{"$f":"ROUND(G8+G13*G15,2)","v":64261.08},{"$f":"ROUND(H8+H13*H15,2)","v":57050.18}]
[]
[null,"Einbeziehung der Umsatzerlöse",null,null,null,"Stückpreise",300]
[null,null,null,null,null,"Absatzmengen",200]
[null,null,null,null,null,"Umsatzerlöse",{"$f":"G18*G19","v":60000}]
[null,null,null,null,null,"Gewinn",{"$f":"G20-G16","v":-4261.0800000000017},{"$f":"G20-H16","v":2949.8199999999997}]