{"text_format":"1","workbook":"xlsx","n_sheets":13,"sheets":["Handelskalkulation","V1","V2","V3","R1","R2","R3","D1","D2","D3","A1","A2","A3"],"not_rendered":{"charts":0,"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"}

{"sheet":"Handelskalkulation","index":0,"n_rows":8,"n_cols":2,"rows_kept":8,"cut":false,"hidden":false,"merged":[[7,1,7,7]]}
[]
[null," Handelskalkulation"]
[]
[]
[]
[]
[]
[null,"Die Berechnungen von Kalkulationsfaktor, Kalkulationszuschlag und Handelsspanne beziehen sich auf den Nettoverkaufspreis. Umsatzsteuer und Bruttoverkaufspreis werden ergänzend berechnet."]

{"sheet":"V1","index":1,"n_rows":21,"n_cols":10,"rows_kept":21,"cut":false,"hidden":false,"merged":[]}
[null,"Vorwärtskalkulation"]
[]
[null,null,null,"%","€"]
[null,"LP","Listenpreis",null,285,null,null,"LP","Listenpreis",{"$f":"E4","v":285}]
[null,"LR","Liefererrabatt",10,{"$f":"E4*D5/100","v":28.5},null,null,"BP",{"$f":"C10","v":"Bezugspreis"},{"$f":"E10","v":261.37}]
[null,"ZEP","Zieleinkaufspreis",null,{"$f":"E4-E5","v":256.5},null,null,"NVP","Nettoverkaufspreis",{"$f":"E19","v":517.76828804347826}]
[null,"LSK","Liefererskonto",2,{"$f":"E6*D7/100","v":5.13},null,null,"BRP","Bruttoverkaufspreis",{"$f":"E21","v":616.14426277173914}]
[null,"BEP","Bareinkaufspreis",null,{"$f":"E6-E7","v":251.37},null,null,"KF","Kalkulationsfaktor",{"$f":"E19/E10","v":1.9809782608695652}]
[null,"BK","Bezugskosten",null,10,null,null,"KZ","Kalkulationszuschlag",{"$f":"((E19-E10)*100)/E10","v":98.097826086956516}]
[null,"BP","Bezugspreis",null,{"$f":"E8+E9","v":261.37},null,null,"HSP","Handelsspanne",{"$f":"((E19-E10)*100)/E19","v":49.519890260630994}]
[null,"HKZ","Handlungskostenzuschlag",35,{"$f":"E10*D11/100","v":91.479500000000002}]
[null,"SKP","Selbstkostenpreis",null,{"$f":"E10+E11","v":352.84950000000003}]
[null,"G","Gewinn",8,{"$f":"E12*D13/100","v":28.227960000000003}]
[null,"BVP","Barverkaufspreis",null,{"$f":"E12+E13","v":381.07746000000003}]
[null,"KSK","Kundenskonto",3,{"$f":"E14*D15/(100-D15-D16)","v":12.42643891304348}]
[null,"VP","Vertreterprovision",5,{"$f":"E14*D16/(100-D15-D16)","v":20.710731521739131}]
[null,"ZVP","Zielverkaufspreis",null,{"$f":"E14+E15+E16","v":414.21463043478263}]
[null,"KR","Kundenrabatt",20,{"$f":"E17*D18/(100-D18)","v":103.55365760869566}]
[null,"NVP","Nettoverkaufspreis",null,{"$f":"E17+E18","v":517.76828804347826}]
[null,"UMSt","Umsatzsteuer",19,{"$f":"E19*D20/100","v":98.375974728260857}]
[null,"BRP","Bruttoverkaufspreis",null,{"$f":"E19+E20","v":616.14426277173914}]

{"sheet":"V2","index":2,"n_rows":29,"n_cols":5,"rows_kept":29,"cut":false,"hidden":false,"merged":[]}
[null,"Vorwärtskalkulation"]
[]
[]
[]
[]
[null,null,null,"%","€"]
[null,"LP","Listenpreis",null,{"$f":"'V1'!E4","v":285}]
[null,"LR","Liefererrabatt",{"$f":"'V1'!D5","v":10},{"$f":"E7*D8/100","v":28.5}]
[null,"ZEP","Zieleinkaufspreis",null,{"$f":"E7-E8","v":256.5}]
[null,"LSK","Liefererskonto",{"$f":"'V1'!D7","v":2},{"$f":"E9*D10/100","v":5.13}]
[null,"BEP","Bareinkaufspreis",null,{"$f":"E9-E10","v":251.37}]
[null,"BK","Bezugskosten",null,{"$f":"'V1'!E9","v":10}]
[null,"BP","Bezugspreis",null,{"$f":"E11+E12","v":261.37}]
[null,"HKZ","Handlungskostenzuschlag",{"$f":"'V1'!D11","v":35},{"$f":"E13*D14/100","v":91.479500000000002}]
[null,"SKP","Selbstkostenpreis",null,{"$f":"E13+E14","v":352.84950000000003}]
[null,"G","Gewinn",{"$f":"'V1'!D13","v":8},{"$f":"E15*D16/100","v":28.227960000000003}]
[null,"BVP","Barverkaufspreis",null,{"$f":"E15+E16","v":381.07746000000003}]
[null,"KSK","Kundenskonto",{"$f":"'V1'!D15","v":3},{"$f":"E17*D18/(100-D18-D19)","v":12.42643891304348}]
[null,"VP","Vertreterprovision",{"$f":"'V1'!D16","v":5},{"$f":"E17*D19/(100-D18-D19)","v":20.710731521739131}]
[null,"ZVP","Zielverkaufspreis",null,{"$f":"E17+E18+E19","v":414.21463043478263}]
[null,"KR","Kundenrabatt",{"$f":"'V1'!D18","v":20},{"$f":"E20*D21/(100-D21)","v":103.55365760869566}]
[null,"NVP","Nettoverkaufspreis",null,{"$f":"E20+E21","v":517.76828804347826}]
[null,"UMSt","Umsatzsteuer",{"$f":"'V1'!D20","v":19},{"$f":"E22*D23/100","v":98.375974728260857}]
[null,"BRP","Bruttoverkaufspreis",null,{"$f":"E22+E23","v":616.14426277173914}]
[]
[]
[null,"KF","Kalkulationsfaktor",null,{"$f":"E22/E13","v":1.9809782608695652}]
[null,"KZ","Kalkulationszuschlag",null,{"$f":"((E22-E13)*100)/E13","v":98.097826086956516}]
[null,"HSP","Handelsspanne",null,{"$f":"((E22-E13)*100)/E22","v":49.519890260630994}]

{"sheet":"V3","index":3,"n_rows":24,"n_cols":5,"rows_kept":24,"cut":false,"hidden":false,"merged":[]}
[null,"Vorwärtskalkulation"]
[null,null,null,"%","€"]
[null,"LP","Listenpreis",null,{"$f":"'V1'!E4","v":285}]
[null,"LR","Liefererrabatt",{"$f":"'V1'!D5","v":10},{"$f":"E3*D4/100","v":28.5}]
[null,"ZEP","Zieleinkaufspreis",null,{"$f":"E3-E4","v":256.5}]
[null,"LSK","Liefererskonto",{"$f":"'V1'!D7","v":2},{"$f":"E5*D6/100","v":5.13}]
[null,"BEP","Bareinkaufspreis",null,{"$f":"E5-E6","v":251.37}]
[null,"BK","Bezugskosten",null,{"$f":"'V1'!E9","v":10}]
[null,"BP","Bezugspreis",null,{"$f":"E7+E8","v":261.37}]
[null,"HKZ","Handlungskostenzuschlag",{"$f":"'V1'!D11","v":35},{"$f":"E9*D10/100","v":91.479500000000002}]
[null,"SKP","Selbstkostenpreis",null,{"$f":"E9+E10","v":352.84950000000003}]
[null,"G","Gewinn",{"$f":"'V1'!D13","v":8},{"$f":"E11*D12/100","v":28.227960000000003}]
[null,"BVP","Barverkaufspreis",null,{"$f":"E11+E12","v":381.07746000000003}]
[null,"KSK","Kundenskonto",{"$f":"'V1'!D15","v":3},{"$f":"E13*D14/(100-D14-D15)","v":12.42643891304348}]
[null,"VP","Vertreterprovision",{"$f":"'V1'!D16","v":5},{"$f":"E13*D15/(100-D14-D15)","v":20.710731521739131}]
[null,"ZVP","Zielverkaufspreis",null,{"$f":"E13+E14+E15","v":414.21463043478263}]
[null,"KR","Kundenrabatt",{"$f":"'V1'!D18","v":20},{"$f":"E16*D17/(100-D17)","v":103.55365760869566}]
[null,"NVP","Nettoverkaufspreis",null,{"$f":"E16+E17","v":517.76828804347826}]
[null,"UMSt","Umsatzsteuer",{"$f":"'V1'!D20","v":19},{"$f":"E18*D19/100","v":98.375974728260857}]
[null,"BRP","Bruttoverkaufspreis",null,{"$f":"E18+E19","v":616.14426277173914}]
[]
[null,"KF","Kalkulationsfaktor",null,{"$f":"E18/E9","v":1.9809782608695652}]
[null,"KZ","Kalkulationszuschlag",null,{"$f":"((E18-E9)*100)/E9","v":98.097826086956516}]
[null,"HSP","Handelsspanne",null,{"$f":"((E18-E9)*100)/E18","v":49.519890260630994}]

{"sheet":"R1","index":4,"n_rows":21,"n_cols":10,"rows_kept":21,"cut":false,"hidden":false,"merged":[]}
[null,"Rückwärtskalkulation"]
[]
[null,null,null,"%","€"]
[null,"LP","Listenpreis",null,{"$f":"E6+E5","v":26.558548277327535},null,null,"NVP","Nettoverkaufspreis",{"$f":"E19","v":60}]
[null,"LR","Liefererrabatt",10,{"$f":"(E6*D5)/(100-D5)","v":2.6558548277327536},null,null,"BP",{"$f":"C10","v":"Bezugspreis"},{"$f":"E10","v":27.424639580602886}]
[null,"ZEP","Zieleinkaufspreis",null,{"$f":"E8+E7","v":23.902693449594782},null,null,"LP","Listenpreis",{"$f":"E4","v":26.558548277327535}]
[null,"LSK","Liefererskonto",2,{"$f":"(E8*D7)/(100-D7)","v":0.47805386899189561},null,null,"BRP","Bruttoverkaufspreis",{"$f":"E21","v":71.400000000000006}]
[null,"BEP","Bareinkaufspreis",null,{"$f":"E10-E9","v":23.424639580602886},null,null,"KF","Kalkulationsfaktor",{"$f":"E19/E10","v":2.1878136200716845}]
[null,"BK","Bezugskosten",null,4,null,null,"KZ","Kalkulationszuschlag",{"$f":"((E19-E10)*100)/E10","v":118.78136200716844}]
[null,"BP","Bezugspreis",null,{"$f":"E12-E11","v":27.424639580602886},null,null,"HSP","Handelsspanne",{"$f":"((E19-E10)*100)/E19","v":54.292267365661857}]
[null,"HKZ","Handlungskostenzuschlag",40,{"$f":"(E12*D11)/(100+D11)","v":10.969855832241153}]
[null,"SKP","Selbstkostenpreis",null,{"$f":"E14-E13","v":38.394495412844037}]
[null,"G","Gewinn",9,{"$f":"(E14*D13)/(D13+100)","v":3.4555045871559638}]
[null,"BVP","Barverkaufspreis",null,{"$f":"E17-E16-E15","v":41.85}]
[null,"KSK","Kundenskonto",2,{"$f":"E17*D15/100","v":0.9}]
[null,"VP","Vertreterprovision",5,{"$f":"E17*D16/100","v":2.25}]
[null,"ZVP","Zielverkaufspreis",null,{"$f":"E19-E18","v":45}]
[null,"KR","Kundenrabatt",25,{"$f":"E19*D18/100","v":15}]
[null,"NVP","Nettoverkaufspreis",null,60]
[null,"UMSt","Umsatzsteuer",19,{"$f":"E19*D20/100","v":11.4}]
[null,"BRP","Bruttoverkaufspreis",null,{"$f":"E19+E20","v":71.400000000000006}]

{"sheet":"R2","index":5,"n_rows":28,"n_cols":5,"rows_kept":28,"cut":false,"hidden":false,"merged":[]}
[null,"Rückwärtskalkulation"]
[]
[]
[]
[]
[null,null,null,"%","€"]
[null,"LP","Listenpreis",null,{"$f":"E9+E8","v":26.558548277327535}]
[null,"LR","Liefererrabatt",{"$f":"'R1'!D5","v":10},{"$f":"(E9*D8)/(100-D8)","v":2.6558548277327536}]
[null,"ZEP","Zieleinkaufspreis",null,{"$f":"E11+E10","v":23.902693449594782}]
[null,"LSK","Liefererskonto",{"$f":"'R1'!D7","v":2},{"$f":"(E11*D10)/(100-D10)","v":0.47805386899189561}]
[null,"BEP","Bareinkaufspreis",null,{"$f":"E13-E12","v":23.424639580602886}]
[null,"BK","Bezugskosten",null,{"$f":"'R1'!E9","v":4}]
[null,"BP","Bezugspreis",null,{"$f":"E15-E14","v":27.424639580602886}]
[null,"HKZ","Handlungskostenzuschlag",{"$f":"'R1'!D11","v":40},{"$f":"(E15*D14)/(D14+100)","v":10.969855832241153}]
[null,"SKP","Selbstkostenpreis",null,{"$f":"E17-E16","v":38.394495412844037}]
[null,"G","Gewinn",{"$f":"'R1'!D13","v":9},{"$f":"(E17*D16)/(D16+100)","v":3.4555045871559638}]
[null,"BVP","Barverkaufspreis",null,{"$f":"E20-E19-E18","v":41.85}]
[null,"KSK","Kundenskonto",{"$f":"'R1'!D15","v":2},{"$f":"E20*D18/100","v":0.9}]
[null,"VP","Vertreterprovision",{"$f":"'R1'!D16","v":5},{"$f":"E20*D19/100","v":2.25}]
[null,"ZVP","Zielverkaufspreis",null,{"$f":"E22-E21","v":45}]
[null,"KR","Kundenrabatt",{"$f":"'R1'!D18","v":25},{"$f":"E22*D21/100","v":15}]
[null,"NVP","Nettoverkaufspreis",null,{"$f":"'R1'!E19","v":60}]
[null,"UMSt","Umsatzsteuer",{"$f":"'R1'!D20","v":19},{"$f":"E22*D23/100","v":11.4}]
[null,"BRP","Bruttoverkaufspreis",null,{"$f":"E22+E23","v":71.400000000000006}]
[]
[null,"KF","Kalkulationsfaktor",null,{"$f":"E22/E13","v":2.1878136200716845}]
[null,"KZ","Kalkulationszuschlag",null,{"$f":"((E22-E13)*100)/E13","v":118.78136200716844}]
[null,"HSP","Handelsspanne",null,{"$f":"((E22-E13)*100)/E22","v":54.292267365661857}]

{"sheet":"R3","index":6,"n_rows":24,"n_cols":5,"rows_kept":24,"cut":false,"hidden":false,"merged":[]}
[null,null,"Rückwärtskalkulation"]
[null,null,null,"%","€"]
[null,"LP","Listenpreis",null,{"$f":"E5+E4","v":26.558548277327535}]
[null,"LR","Liefererrabatt",{"$f":"'R1'!D5","v":10},{"$f":"(E5*D4)/(100-D4)","v":2.6558548277327536}]
[null,"ZEP","Zieleinkaufspreis",null,{"$f":"E7+E6","v":23.902693449594782}]
[null,"LSK","Liefererskonto",{"$f":"'R1'!D7","v":2},{"$f":"(E7*D6)/(100-D6)","v":0.47805386899189561}]
[null,"BEP","Bareinkaufspreis",null,{"$f":"E9-E8","v":23.424639580602886}]
[null,"BK","Bezugskosten",null,{"$f":"'R1'!E9","v":4}]
[null,"BP","Bezugspreis",null,{"$f":"E11-E10","v":27.424639580602886}]
[null,"HKZ","Handlungskostenzuschlag",{"$f":"'R1'!D11","v":40},{"$f":"(E11*D10)/(D10+100)","v":10.969855832241153}]
[null,"SKP","Selbstkostenpreis",null,{"$f":"E13-E12","v":38.394495412844037}]
[null,"G","Gewinn",{"$f":"'R1'!D13","v":9},{"$f":"(E13*D12)/(D12+100)","v":3.4555045871559638}]
[null,"BVP","Barverkaufspreis",null,{"$f":"E16-E15-E14","v":41.85}]
[null,"KSK","Kundenskonto",{"$f":"'R1'!D15","v":2},{"$f":"E16*D14/100","v":0.9}]
[null,"VP","Vertreterprovision",{"$f":"'R1'!D16","v":5},{"$f":"E16*D15/100","v":2.25}]
[null,"ZVP","Zielverkaufspreis",null,{"$f":"E18-E17","v":45}]
[null,"KR","Kundenrabatt",{"$f":"'R1'!D18","v":25},{"$f":"E18*D17/100","v":15}]
[null,"NVP","Nettoverkaufspreis",null,{"$f":"'R1'!E19","v":60}]
[null,"UMSt","Umsatzsteuer",{"$f":"'R1'!D20","v":19},{"$f":"E18*D19/100","v":11.4}]
[null,"BRP","Bruttoverkaufspreis",null,{"$f":"E18+E19","v":71.400000000000006}]
[]
[null,"KF","Kalkulationsfaktor",null,{"$f":"E18/E9","v":2.1878136200716845}]
[null,"KZ","Kalkulationszuschlag",null,{"$f":"((E18-E9)*100)/E9","v":118.78136200716844}]
[null,"HSP","Handelsspanne",null,{"$f":"((E18-E9)*100)/E18","v":54.292267365661857}]

{"sheet":"D1","index":7,"n_rows":21,"n_cols":10,"rows_kept":21,"cut":false,"hidden":false,"merged":[]}
[null,"Differenzkalkulation"]
[]
[null,null,null,"%","€"]
[null,"LP","Listenpreis",null,90,null,null,"NVP","Nettoverkaufspreis",{"$f":"E19","v":90}]
[null,"LR","Liefererrabatt",40,{"$f":"E4*D5/100","v":36},null,null,"LP","Listenpreis",{"$f":"E4","v":90}]
[null,"ZEP","Zieleinkaufspreis",null,{"$f":"E4-E5","v":54},null,null,"G","Gewinn",{"$f":"E13","v":4.0574999999999903}]
[null,"LSK","Liefererskonto",2,{"$f":"E6*D7/100","v":1.08},null,null,"G%","Gewinn in %",{"$f":"D13","v":6.048071548351019}]
[null,"BEP","Bareinkaufspreis",null,{"$f":"E6-E7","v":52.92},null,null,"KF","Kalkulationsfaktor",{"$f":"E19/E10","v":1.6769144773616544}]
[null,"BK","Bezugskosten",null,0.75,null,null,"KZ","Kalkulationszuschlag",{"$f":"((E19-E10)*100)/E10","v":67.691447736165458}]
[null,"BP","Bezugspreis",null,{"$f":"E8+E9","v":53.67},null,null,"HSP","Handelsspanne",{"$f":"((E19-E10)*100)/E19","v":40.366666666666667}]
[null,"HKZ","Handlungskostenzuschlag",25,{"$f":"E10*D11/100","v":13.4175}]
[null,"SKP","Selbstkostenpreis",null,{"$f":"E10+E11","v":67.087500000000006}]
[null,"G","Gewinn",{"$f":"E13*100/E12","v":6.048071548351019},{"$f":"E14-E12","v":4.0574999999999903}]
[null,"BVP","Barverkaufspreis",null,{"$f":"E17-E16-E15","v":71.144999999999996}]
[null,"KSK","Kundenskonto",3,{"$f":"E17*D15/100","v":2.2949999999999999}]
[null,"VP","Vertreterprovision",4,{"$f":"E17*D16/100","v":3.06}]
[null,"ZVP","Zielverkaufspreis",null,{"$f":"E19-E18","v":76.5}]
[null,"KR","Kundenrabatt",15,{"$f":"E19*D18/100","v":13.5}]
[null,"NVP","Nettoverkaufspreis",null,90]
[null,"UMSt","Umsatzsteuer",19,{"$f":"E19*D20/100","v":17.100000000000001}]
[null,"BRP","Bruttoverkaufspreis",null,{"$f":"E19+E20","v":107.1}]

{"sheet":"D2","index":8,"n_rows":28,"n_cols":5,"rows_kept":28,"cut":false,"hidden":false,"merged":[]}
[null,"Differenzkalkulation"]
[]
[]
[]
[]
[null,null,null,"%","€"]
[null,"LP","Listenpreis",null,{"$f":"'D1'!E4","v":90}]
[null,"LR","Liefererrabatt",{"$f":"'D1'!D5","v":40},{"$f":"E7*D8/100","v":36}]
[null,"ZEP","Zieleinkaufspreis",null,{"$f":"E7-E8","v":54}]
[null,"LSK","Liefererskonto",{"$f":"'D1'!D7","v":2},{"$f":"E9*D10/100","v":1.08}]
[null,"BEP","Bareinkaufspreis",null,{"$f":"E9-E10","v":52.92}]
[null,"BK","Bezugskosten",null,{"$f":"'D1'!E9","v":0.75}]
[null,"BP","Bezugspreis",null,{"$f":"E11+E12","v":53.67}]
[null,"HKZ","Handlungskostenzuschlag",{"$f":"'D1'!D11","v":25},{"$f":"E13*D14/100","v":13.4175}]
[null,"SKP","Selbstkostenpreis",null,{"$f":"E13+E14","v":67.087500000000006}]
[null,"G","Gewinn",{"$f":"E16*100/E15","v":6.048071548351019},{"$f":"E17-E15","v":4.0574999999999903}]
[null,"BVP","Barverkaufspreis",null,{"$f":"E20-E19-E18","v":71.144999999999996}]
[null,"KSK","Kundenskonto",{"$f":"'D1'!D15","v":3},{"$f":"E20*D18/100","v":2.2949999999999999}]
[null,"VP","Vertreterprovision",{"$f":"'D1'!D16","v":4},{"$f":"E20*D19/100","v":3.06}]
[null,"ZVP","Zielverkaufspreis",null,{"$f":"E22-E21","v":76.5}]
[null,"KR","Kundenrabatt",{"$f":"'D1'!D18","v":15},{"$f":"E22*D21/100","v":13.5}]
[null,"NVP","Nettoverkaufspreis",null,{"$f":"'D1'!E19","v":90}]
[null,"UMSt","Umsatzsteuer",{"$f":"'D1'!D20","v":19},{"$f":"E22*D23/100","v":17.100000000000001}]
[null,"BRP","Bruttoverkaufspreis",null,{"$f":"E22+E23","v":107.1}]
[]
[null,"KF","Kalkulationsfaktor",null,{"$f":"E22/E13","v":1.6769144773616544}]
[null,"KZ","Kalkulationszuschlag",null,{"$f":"((E22-E13)*100)/E13","v":67.691447736165458}]
[null,"HSP","Handelsspanne",null,{"$f":"((E22-E13)*100)/E22","v":40.366666666666667}]

{"sheet":"D3","index":9,"n_rows":24,"n_cols":5,"rows_kept":24,"cut":false,"hidden":false,"merged":[]}
[null,"Differenzkalkulation"]
[null,null,null,"%","€"]
[null,"LP","Listenpreis",null,{"$f":"'D1'!E4","v":90}]
[null,"LR","Liefererrabatt",{"$f":"'D1'!D5","v":40},{"$f":"E3*D4/100","v":36}]
[null,"ZEP","Zieleinkaufspreis",null,{"$f":"E3-E4","v":54}]
[null,"LSK","Liefererskonto",{"$f":"'D1'!D7","v":2},{"$f":"E5*D6/100","v":1.08}]
[null,"BEP","Bareinkaufspreis",null,{"$f":"E5-E6","v":52.92}]
[null,"BK","Bezugskosten",null,{"$f":"'D1'!E9","v":0.75}]
[null,"BP","Bezugspreis",null,{"$f":"E7+E8","v":53.67}]
[null,"HKZ","Handlungskostenzuschlag",{"$f":"'D1'!D11","v":25},{"$f":"E9*D10/100","v":13.4175}]
[null,"SKP","Selbstkostenpreis",null,{"$f":"E9+E10","v":67.087500000000006}]
[null,"G","Gewinn",{"$f":"E12*100/E11","v":6.048071548351019},{"$f":"E13-E11","v":4.0574999999999903}]
[null,"BVP","Barverkaufspreis",null,{"$f":"E16-E15-E14","v":71.144999999999996}]
[null,"KSK","Kundenskonto",{"$f":"'D1'!D15","v":3},{"$f":"E16*D14/100","v":2.2949999999999999}]
[null,"VP","Vertreterprovision",{"$f":"'D1'!D16","v":4},{"$f":"E16*D15/100","v":3.06}]
[null,"ZVP","Zielverkaufspreis",null,{"$f":"E18-E17","v":76.5}]
[null,"KR","Kundenrabatt",{"$f":"'D1'!D18","v":15},{"$f":"E18*D17/100","v":13.5}]
[null,"NVP","Nettoverkaufspreis",null,{"$f":"'D1'!E19","v":90}]
[null,"UMSt","Umsatzsteuer",{"$f":"'D1'!D20","v":19},800]
[null,"BRP","Bruttoverkaufspreis",null,{"$f":"E18+E19","v":890}]
[]
[null,"KF","Kalkulationsfaktor",null,{"$f":"E18/E9","v":1.6769144773616544}]
[null,"KZ","Kalkulationszuschlag",null,{"$f":"((E18-E9)*100)/E9","v":67.691447736165458}]
[null,"HSP","Handelsspanne",null,{"$f":"((E18-E9)*100)/E18","v":40.366666666666667}]

{"sheet":"A1","index":10,"n_rows":16,"n_cols":9,"rows_kept":16,"cut":false,"hidden":false,"merged":[]}
[null,"Angebotsvergleich"]
[]
[null,"günstigstes Angebot",null,"            Angebot 1",null,"            Angebot 2",null,"            Angebot 3"]
[null,"€",{"$f":"MIN(E11,G11,I11)","v":1254.4000000000001},"%","€","%","€","%","€"]
[null,"LP","Listenpreis",null,1750,null,1350,null,1600]
[null,"LR","Liefererrabatt",24,{"$f":"E5*D6/100","v":420},0,{"$f":"G5*F6/100","v":0},20,{"$f":"I5*H6/100","v":320}]
[null,"ZEP","Zieleinkaufspreis",null,{"$f":"E5-E6","v":1330},null,{"$f":"G5-G6","v":1350},null,{"$f":"I5-I6","v":1280}]
[null,"LSK","Liefererskonto",3,{"$f":"E7*D8/100","v":39.9},0,{"$f":"G7*F8/100","v":0},2,{"$f":"I7*H8/100","v":25.6}]
[null,"BEP","Bareinkaufspreis",null,{"$f":"E7-E8","v":1290.0999999999999},null,{"$f":"G7-G8","v":1350},null,{"$f":"I7-I8","v":1254.4000000000001}]
[null,"BK","Bezugskosten",null,22.5,null,0,null,0]
[null,"BP","Bezugspreis",null,{"$f":"E9+E10","v":1312.6},null,{"$f":"G9+G10","v":1350},null,{"$f":"I9+I10","v":1254.4000000000001}]
[]
[]
[null,null,null,null,"   Angebot 1",null,"Angebot 2",null,"Angebot 3"]
[null,"LP","Listenpreis",null,{"$f":"E5","v":1750},null,{"$f":"G5","v":1350},null,{"$f":"I5","v":1600}]
[null,"BP","Bezugspreis",null,{"$f":"E11","v":1312.6},null,{"$f":"G11","v":1350},null,{"$f":"I11","v":1254.4000000000001}]

{"sheet":"A2","index":11,"n_rows":12,"n_cols":9,"rows_kept":12,"cut":false,"hidden":false,"merged":[]}
[]
[null,"Angebotsvergleich"]
[]
[null,"günstigstes Angebot",null,"            Angebot 1",null,"            Angebot 2",null,"            Angebot 3"]
[null,"€",{"$f":"'A1'!C4","v":1254.4000000000001},"%","€","%","€","%","€"]
[null,"LP","Listenpreis",null,{"$f":"'A1'!E5","v":1750},null,{"$f":"'A1'!G5","v":1350},null,{"$f":"'A1'!I5","v":1600}]
[null,"LR","Liefererrabatt",{"$f":"'A1'!D6","v":24},{"$f":"E6*D7/100","v":420},{"$f":"'A1'!F6","v":0},{"$f":"G6*F7/100","v":0},{"$f":"'A1'!H6","v":20},{"$f":"I6*H7/100","v":320}]
[null,"ZEP","Zieleinkaufspreis",null,{"$f":"E6-E7","v":1330},null,{"$f":"G6-G7","v":1350},null,{"$f":"I6-I7","v":1280}]
[null,"LSK","Liefererskonto",{"$f":"'A1'!D8","v":3},{"$f":"E8*D9/100","v":39.9},{"$f":"'A1'!F8","v":0},{"$f":"G8*F9/100","v":0},{"$f":"'A1'!H8","v":2},{"$f":"I8*H9/100","v":25.6}]
[null,"BEP","Bareinkaufspreis",null,{"$f":"E8-E9","v":1290.0999999999999},null,{"$f":"G8-G9","v":1350},null,{"$f":"I8-I9","v":1254.4000000000001}]
[null,"BK","Bezugskosten",null,{"$f":"'A1'!E10","v":22.5},null,{"$f":"'A1'!G10","v":0},null,{"$f":"'A1'!I10","v":0}]
[null,"BP","Bezugspreis",null,{"$f":"E10+E11","v":1312.6},null,{"$f":"G10+G11","v":1350},null,{"$f":"I10+I11","v":1254.4000000000001}]

{"sheet":"A3","index":12,"n_rows":10,"n_cols":9,"rows_kept":10,"cut":false,"hidden":false,"merged":[]}
[null,"Angebotsvergleich"]
[null,null,null,"            Angebot 1",null,"            Angebot 2",null,"            Angebot 3"]
[null,null,null,"%","€","%","€","%","€"]
[null,"LP","Listenpreis",null,{"$f":"'A1'!E5","v":1750},null,{"$f":"'A1'!G5","v":1350},null,{"$f":"'A1'!I5","v":1600}]
[null,"LR","Liefererrabatt",{"$f":"'A1'!D6","v":24},{"$f":"E4*D5/100","v":420},{"$f":"'A1'!F6","v":0},{"$f":"G4*F5/100","v":0},{"$f":"'A1'!H6","v":20},{"$f":"I4*H5/100","v":320}]
[null,"ZEP","Zieleinkaufspreis",null,{"$f":"E4-E5","v":1330},null,{"$f":"G4-G5","v":1350},null,{"$f":"I4-I5","v":1280}]
[null,"LSK","Liefererskonto",{"$f":"'A1'!D8","v":3},{"$f":"E6*D7/100","v":39.9},{"$f":"'A1'!F8","v":0},{"$f":"G6*F7/100","v":0},{"$f":"'A1'!H8","v":2},{"$f":"I6*H7/100","v":25.6}]
[null,"BEP","Bareinkaufspreis",null,{"$f":"E6-E7","v":1290.0999999999999},null,{"$f":"G6-G7","v":1350},null,{"$f":"I6-I7","v":1254.4000000000001}]
[null,"BK","Bezugskosten",null,{"$f":"'A1'!E10","v":22.5},null,{"$f":"'A1'!G10","v":0},null,{"$f":"'A1'!I10","v":0}]
[null,"BP","Bezugspreis",null,{"$f":"E8+E9","v":1312.6},null,{"$f":"G8+G9","v":1350},null,{"$f":"I8+I9","v":1254.4000000000001}]