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[null,"Fixkosten (Nutzkosten und Leerkosten)"]
[]
[null,"fixe Kosten (Kf)",100000,"€",null,"Beschäftigungsgrad",{"$f":"C6*100/C5","v":80},"%"]
[null,"Maximalkapazität",5000,"Stück",null,"Nutzkosten (Kfn)",{"$f":"C6*C4/C5","v":80000},"€"]
[null,"Produktionsmenge",4000,"Stück",null,"Leerkosten (Kfl)",{"$f":"C4-G5","v":20000},"€"]
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[null,"Beschäftigungsgrad","Kf","Kfn","Kfl","Produktionsmenge"]
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[null,{"$f":"B10+$B$10","v":20},100000,20000,80000,1000]
[null,{"$f":"B11+$B$10","v":30},100000,30000,70000,1500,"Nutzkostenanteil"]
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[null,90,100000,90000,10000,4500,{"$f":"G6/C4","v":0.2}]
[null,100,100000,100000,0,5000]

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