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[]
[null,"Industriekalkulation"]
[]
[null,null,null,"Ermittlung des Angebotspreises"]
[]
[]
[null,null,null,"Ermittlung der Obergrenze des Materialaufwandes"]
[]
[]
[null,null,null,"Berechnung des zu erwarteten Gewinns"]

{"sheet":"Vorwärtskalkulation","index":1,"n_rows":26,"n_cols":5,"rows_kept":26,"cut":false,"hidden":false,"merged":[]}
[]
[null,"Vorwärtskalkulation"]
[null,"Ermittlung des Angebotspreises"]
[]
[null,"   Kalkulationsschema","%","€","€"]
[null,"   Fertigungsmaterial",null,250]
[null,"+ Materialgemeinkosten",12,{"$f":"D6*C7/100","v":30}]
[null,"= Materialkosten",null,null,{"$f":"D6+D7","v":280}]
[null,"   Fertigungslöhne",null,250]
[null,"+ Fertigungsgemeinkosten",125,{"$f":"D9*C10/100","v":312.5}]
[null,"= Fertigungskosten",null,null,{"$f":"D9+D10","v":562.5}]
[null,"= Herstellkosten",null,null,{"$f":"E8+E11","v":842.5}]
[null,"+ Verwaltungsgemeinkosten",8,null,{"$f":"E12*C13/100","v":67.400000000000006}]
[null,"+ Vertriebsgemeinkosten",9,null,{"$f":"E12*C14/100","v":75.825000000000003}]
[null,"= Selbstkosten",null,null,{"$f":"E12+E13+E14","v":985.72500000000002}]
[null,"+ Gewinn",10,null,{"$f":"E15*C16/100","v":98.572500000000005}]
[null,"= Barverkaufspreis",null,null,{"$f":"E15+E16","v":1084.2975000000001}]
[null,"+ Kundenskonto",3,null,{"$f":"(E17*C18)/(100-C18-C19)","v":33.534974226804131}]
[null,"+ Vertreterprovision",0,null,{"$f":"(E17*C19)/(100-C18-C19)","v":0}]
[null,"= Zielverkaufspreis",null,null,{"$f":"E17+E18+E19","v":1117.8324742268042}]
[null,"+ Kundenrabatt",20,null,{"$f":"(E20*C21)/(100-C21)","v":279.45811855670104}]
[null,"= Nettoverkaufspreis",null,null,{"$f":"ROUND(E20+E21,2)","v":1397.29}]
[]
[]
[]
[null,"Angebotspreis in €"]

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[null,"Rückwärtskalkulation"]
[null,"Ermittlung der Obergrenze des Materialaufwandes"]
[]
[null,"   Kalkulationsschema","%","€","€"]
[null,"   Fertigungsmaterial",null,{"$f":"ROUND(E8-D7,2)","v":1019.29}]
[null,"+ Materialgemeinkosten",12,{"$f":"(E8*C7)/(100+C7)","v":122.31518481518482}]
[null,"= Materialkosten",null,null,{"$f":"E12-E11","v":1141.6083916083917}]
[null,"   Fertigungslöhne",null,1000]
[null,"+ Fertigungsgemeinkosten",125,{"$f":"D9*C10/100","v":1250}]
[null,"= Fertigungskosten",null,null,{"$f":"D9+D10","v":2250}]
[null,"= Herstellkosten",null,null,{"$f":"E15-E14-E13","v":3391.6083916083917}]
[null,"+ Verwaltungsgemeinkosten",8,null,{"$f":"(E15*C13)/(100+C13+C14)","v":271.32867132867131}]
[null,"+ Vertriebsgemeinkosten",9,null,{"$f":"(E15*C14)/(100+C13+C14)","v":305.2447552447552}]
[null,"= Selbstkosten",null,null,{"$f":"E17-E16","v":3968.181818181818}]
[null,"+ Gewinn",10,null,{"$f":"(E17*C16)/(100+C16)","v":396.81818181818181}]
[null,"= Barverkaufspreis",null,null,{"$f":"E20-E19-E18","v":4365}]
[null,"+ Kundenskonto",3,null,{"$f":"E20*C18/100","v":135}]
[null,"+ Vertreterprovision",0,null,{"$f":"E20*C19/100","v":0}]
[null,"= Zielverkaufspreis",null,null,{"$f":"E22-E21","v":4500}]
[null,"+ Kundenrabatt",25,null,{"$f":"E22*C21/100","v":1500}]
[null,"= Nettoverkaufspreis",null,null,6000]
[]
[]
[]
[null,"höchster Materialaufwand in €"]

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[null,"Differenzkalkulation"]
[null,"Berechnung des zu erwartenden Gewinns"]
[]
[null,"   Kalkulationsschema","%","€","€"]
[null,"   Fertigungsmaterial",null,1000]
[null,"+ Materialgemeinkosten",12,{"$f":"D6*C7/100","v":120}]
[null,"= Materialkosten",null,null,{"$f":"D6+D7","v":1120}]
[null,"   Fertigungslöhne",null,1000]
[null,"+ Fertigungsgemeinkosten",125,{"$f":"D9*C10/100","v":1250}]
[null,"= Fertigungskosten",null,null,{"$f":"D9+D10","v":2250}]
[null,"= Herstellkosten",null,null,{"$f":"E8+E11","v":3370}]
[null,"+ Verwaltungsgemeinkosten",8,null,{"$f":"E12*C13/100","v":269.60000000000002}]
[null,"+ Vertriebsgemeinkosten",9,null,{"$f":"E12*C14/100","v":303.3}]
[null,"= Selbstkosten",null,null,{"$f":"E12+E13+E14","v":3942.9}]
[null,"+ Gewinn",{"$f":"ROUND(E16*100/E15,2)","v":4.5599999999999996},null,{"$f":"ROUND(E17-E15,2)","v":179.6}]
[null,"= Barverkaufspreis",null,null,{"$f":"E20-E19-E18","v":4122.5}]
[null,"+ Kundenskonto",3,null,{"$f":"E20*C18/100","v":127.5}]
[null,"+ Vertreterprovision",0,null,{"$f":"E20*C19/100","v":0}]
[null,"= Zielverkaufspreis",null,null,{"$f":"E22-E21","v":4250}]
[null,"+ Kundenrabatt",0,null,{"$f":"E22*C21/100","v":0}]
[null,"= Nettoverkaufspreis",null,null,4250]
[]
[]
[]
[null,"erwarteter Gewinn"]
[]
[null,"€                                                %"]