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[]
[null,"Gewinnvergleichsrechnung"]
[]
[null,"Anlagen","A","B","C"]
[null,"weitere Angaben","Altanlage","Neuanlage","Neuanlage"]
[null,"Anschaffungskosten",120000,150000,160000]
[null,"Nutzungsdauer in Jahren ",6,5,5]
[null,"Liquidationserlös",10000,20000,30000]
[null,"ständiger Stoffvorrat (Roh-, Hilfs-, Betriebsstoffe)",4000,4000,4000]
[null,"Leistungseinheiten pro Jahr",22000,24000,26000]
[null,"Wartung",8000,4000,4000]
[null,"sonstige fixe Kosten",14000,18000,19000]
[null,"Energiekosten je Leistungseinheit",0.6,0.5,0.4]
[null,"sonstige variable Kosten je Leistungseinheit",0.4,0.4,0.4]
[]
[null,"kalkulatorischer Zinssatz",6]
[null,"Materialkosten je Stück",4]
[null,"Stückpreise",7.2]
[]
[null,"Erlöse"]
[null,"Gesamtkosten"]
[null,"Gesamtgewinn"]
[null,"Stückgewinn"]

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[null,"Anlagen","A","B","C"]
[null,"durchschnittliche Kapitalbindung",{"$f":"(Kontrolle!C6-Kontrolle!C8)/2","v":55000},{"$f":"(Kontrolle!D6-Kontrolle!D8)/2","v":65000},{"$f":"(Kontrolle!E6-Kontrolle!E8)/2","v":65000}]
[null,"ständige Kapitalbindung",{"$f":"Kontrolle!C8+Kontrolle!C9","v":14000},{"$f":"Kontrolle!D8+Kontrolle!D9","v":24000},{"$f":"Kontrolle!E8+Kontrolle!E9","v":34000}]
[null,"ERLÖSE",{"$f":"Kontrolle!$C$18*Kontrolle!C10","v":158400},{"$f":"Kontrolle!$C$18*Kontrolle!D10","v":172800},{"$f":"Kontrolle!$C$18*Kontrolle!E10","v":187200}]
[null,"Abschreibung",{"$f":"(Kontrolle!C6-Kontrolle!C8)/Kontrolle!C7","v":18333.333333333332},{"$f":"(Kontrolle!D6-Kontrolle!D8)/Kontrolle!D7","v":26000},{"$f":"(Kontrolle!E6-Kontrolle!E8)/Kontrolle!E7","v":26000}]
[null,"kalkulatorische Zinsen auf die durschnittliche Kapitalbindung",{"$f":"(C5*Kontrolle!$C$16)/100","v":3300},{"$f":"(D5*Kontrolle!$C$16)/100","v":3900},{"$f":"(E5*Kontrolle!$C$16)/100","v":3900}]
[null,"kalkulatorische Zinsen auf die ständige Kapitalbindung",{"$f":"(C6*Kontrolle!$C$16)/100","v":840},{"$f":"(D6*Kontrolle!$C$16)/100","v":1440},{"$f":"(E6*Kontrolle!$C$16)/100","v":2040}]
[null,"Wartung",{"$f":"Kontrolle!C11","v":8000},{"$f":"Kontrolle!D11","v":4000},{"$f":"Kontrolle!E11","v":4000}]
[null,"sonstige fixe Kosten",{"$f":"Kontrolle!C12","v":14000},{"$f":"Kontrolle!D12","v":18000},{"$f":"Kontrolle!E12","v":19000}]
[null,"fixe Kosten",{"$f":"ROUND(SUM(C8:C12),2)","v":44473.33},{"$f":"ROUND(SUM(D8:D12),2)","v":53340},{"$f":"ROUND(SUM(E8:E12),2)","v":54940}]
[null,"Energiekosten",{"$f":"Kontrolle!C13*Kontrolle!C10","v":13200},{"$f":"Kontrolle!D13*Kontrolle!D10","v":12000},{"$f":"Kontrolle!E13*Kontrolle!E10","v":10400}]
[null,"Materialkosten",{"$f":"Kontrolle!$C$17*Kontrolle!C10","v":88000},{"$f":"Kontrolle!$C$17*Kontrolle!D10","v":96000},{"$f":"Kontrolle!$C$17*Kontrolle!E10","v":104000}]
[null,"sonstige variable Kosten",{"$f":"Kontrolle!C14*Kontrolle!C10","v":8800},{"$f":"Kontrolle!D14*Kontrolle!D10","v":9600},{"$f":"Kontrolle!E14*Kontrolle!E10","v":10400}]
[null,"variable Kosten",{"$f":"ROUND(SUM(C14:C16),2)","v":110000},{"$f":"ROUND(SUM(D14:D16),2)","v":117600},{"$f":"ROUND(SUM(E14:E16),2)","v":124800}]
[null,"Gesamtkosten pro Jahr",{"$f":"ROUND(C13+C17,2)","v":154473.32999999999},{"$f":"ROUND(D13+D17,2)","v":170940},{"$f":"ROUND(E13+E17,2)","v":179740}]
[null,"GEWINN",{"$f":"C7-C18","v":3926.6700000000128},{"$f":"D7-D18","v":1860},{"$f":"E7-E18","v":7460}]
[null,"Stückgewinn",{"$f":"ROUND(C19/Kontrolle!C10,4)","v":0.17849999999999999},{"$f":"ROUND(D19/Kontrolle!D10,4)","v":7.7499999999999999E-2},{"$f":"ROUND(E19/Kontrolle!E10,4)","v":0.28689999999999999}]

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