{"text_format":"1","workbook":"xlsx","n_sheets":4,"sheets":["Start","BAB","HK","Diagramm"],"not_rendered":{"charts":1,"images":5,"macros":1,"external_links":0,"defined_names":0,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"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"}

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[]
[]
[null,"Einfacher Betriebsabrechnungsbogen"]
[]
[]
[null,"Es können bis zu 13 verschiedene Gemeinkostenarten erfasst werden"]
[]
[]
[null,"Direkte Gemeinkosten Zuweisung oder Verteilung über Schlüssel"]
[]
[]
[null,"Berechnung der Herstellkosten und der Selbstkosten des Umsatzes"]
[]
[]
[null,"Anzeige des Betriebsabrechnungsbogens"]
[]
[]
[null,"Graphische Darstellung der Kostenverteilung auf die Kostenstellen"]

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[]
[null,"Betriebsabrechnungsbogen (BAB)"]
[]
[null,null,"Zahlen der",null,"Kostenstellen",null,null,null,null,"Differenz"]
[null,null,"Betriebsergebnis-",null,"I","II","III","IV","Fehler-","Betriebsergebnis:"]
[null,"Gemeinkostenart","rechnung","Verteilungsgrundlagen","Material","Fertigung","Verwaltung","Vertrieb","meldung","Kostenstellen"]
[null,"Aufwendungen für Hilfsstoffe",795000,"Entnahmescheine",0,710000,0,85000,{"$f":"IF(J7=0,\"\",\"Fehler\")","v":""},{"$f":"C7-(SUM(E7:H7))","v":0}]
[null,"Aufwendungen für Betriebsstoffe",35000,"Entnahmescheine",0,30000,3000,2000,{"$f":"IF(J8=0,\"\",\"Fehler\")","v":""},{"$f":"C8-(SUM(E8:H8))","v":0}]
[null,"Fremdinstandhaltung",4050,"Rechnungen",550,2500,500,500,"",0]
[null,"Gehälter",500000,"Gehaltsliste",60000,100000,290000,50000,"",0]
[null,"Soziale Abgaben",600000,"Gehaltsliste",10000,450000,130000,10000,"",0]
[null,"Abschreibungen auf Sachanlagen",660000,"Wiederbeschaffungswerte",{"$f":"E27*$C$12/SUM($E$27:$H$27)","v":40006.849315068495},{"$f":"F27*$C$12/SUM($E$27:$H$27)","v":510008.21917808219},{"$f":"G27*$C$12/SUM($E$27:$H$27)","v":69978.082191780821},{"$f":"H27*$C$12/SUM($E$27:$H$27)","v":40006.849315068495},"",0]
[null,"Mietaufwendungen",20000,"Raumgröße in m2",{"$f":"E28*$C$13/SUM($E$28:$H$28)","v":2758.6206896551726},{"$f":"F28*$C$13/SUM($E$28:$H$28)","v":11034.48275862069},{"$f":"G28*$C$13/SUM($E$28:$H$28)","v":3448.2758620689656},{"$f":"H28*$C$13/SUM($E$28:$H$28)","v":2758.6206896551726},"",0]
[null,"Büromaterial",50000,"Rechnungen",0,20000,30000,0,"",0]
[null,"Kosten für Werbung und Reise",205000,"Rechnungen",0,30000,122000,53000,"",0]
[null,"Versicherungen",5000,"Anlagewerte",{"$f":"E29*$C$16/SUM($E$29:$H$29)","v":555.55555555555554},{"$f":"F29*$C$16/SUM($E$29:$H$29)","v":1111.1111111111111},{"$f":"G29*$C$16/SUM($E$29:$H$29)","v":2500},{"$f":"H29*$C$16/SUM($E$29:$H$29)","v":833.33333333333337},"",0]
[null,"Betriebliche Steuern",171000,"Anlagewerte",{"$f":"E29*$C$17/SUM($E$29:$H$29)","v":19000},{"$f":"F29*$C$17/SUM($E$29:$H$29)","v":38000},{"$f":"G29*$C$17/SUM($E$29:$H$29)","v":85500},{"$f":"H29*$C$17/SUM($E$29:$H$29)","v":28500},"",0]
[null,"Zinsaufwand",1035000,"Vermögenswerte",{"$f":"E30*$C$18/SUM($E$30:$H$30)","v":149301},{"$f":"F30*$C$18/SUM($E$30:$H$30)","v":649998},{"$f":"G30*$C$18/SUM($E$30:$H$30)","v":109998},{"$f":"H30*$C$18/SUM($E$30:$H$30)","v":125703},"",0]
[null,"Kalkulatorischer Unternehmerlohn",300000,"Unternehmerschätzung",{"$f":"E32*$C$19/SUM($E$32:$H$32)","v":0},{"$f":"F32*$C$19/SUM($E$32:$H$32)","v":100000},{"$f":"G32*$C$19/SUM($E$32:$H$32)","v":200000},{"$f":"H32*$C$19/SUM($E$32:$H$32)","v":0},"",0]
[null,"Summe der Gemeinkosten",{"$f":"SUM(C7:C19)","v":4380050},null,{"$f":"SUM(E7:E19)","v":282172.02556027926},{"$f":"SUM(F7:F19)","v":2652651.8130478142},{"$f":"SUM(G7:G19)","v":1046924.3580538498},{"$f":"SUM(H7:H19)","v":398301.80333805701},"",0]
[null,"Zuschlagsgrundlagen",null,null,"Fertigungsmaterial","Fertigungslöhne","Herstellkosten des Umsatzes"]
[null,null,null,null,{"$f":"HK!C5","v":2940000},{"$f":"HK!C8","v":2400000},{"$f":"HK!D14","v":8274823.8386080936},{"$f":"HK!D14","v":8274823.8386080936}]
[null,"Zuschlagssätze",null,null,{"$f":"E20/E22","v":9.5976879442271859E-2},{"$f":"F20/F22","v":1.1052715887699225},{"$f":"G20/G22","v":0.126519232127841},{"$f":"H20/H22","v":4.8134173138488862E-2}]
[]
[null,null,null,null,"Verteilungsschlüssel"]
[null,null,null,null,"Material","Fertigung","Verwaltung","Vertrieb"]
[null,null,null,"Wiederbeschaffungswerte",442500,5641000,774000,442500]
[null,null,null,"Raumgröße in m2",400,1600,500,400]
[null,null,null,"Anlagewerteverhältnis",2,4,9,3]
[null,null,null,"Vermögenswerte",1658900,7222200,1222200,1396700]
[null,null,null,"Unternehmerleistungs-"]
[null,null,null,"verhältnis",0,1,2,0]

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[]
[null,"Herstellkosten und Selbstkosten des Umsatzes"]
[]
[null,"Kalkulationsschema"]
[null,"   Fertigungsmaterial",2940000]
[null,"+ Materialgemeinkosten",{"$f":"BAB!E20","v":282172.02556027926}]
[null,"= Materialkosten",null,{"$f":"C5+C6","v":3222172.0255602794}]
[null,"   Fertigungslöhne",2400000]
[null,"+ Fertigungsgemeinkosten",{"$f":"BAB!F20","v":2652651.8130478142}]
[null,"= Fertigungskosten",null,{"$f":"C8+C9","v":5052651.8130478142}]
[null,"= Herstellkosten der Erzeugung",null,{"$f":"D7+D10","v":8274823.8386080936}]
[null,"-  Mehrbestände an fertigen Erzeugnissen"]
[null,"+ Minderbestände an fertigen Erzeugnissen"]
[null,"= Herstellkosten des Umsatzes",null,{"$f":"D11-D12+D13","v":8274823.8386080936}]
[null,"+ Verwaltungsgemeinkosten",null,{"$f":"BAB!G20","v":1046924.3580538498}]
[null,"+ Vertriebgsgemeinkosten",null,{"$f":"BAB!H20","v":398301.80333805701}]
[null,"= Selbstkosten des Umsatzes",null,{"$f":"D14+D15+D16","v":9720050}]

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