{"text_format":"1","workbook":"xlsx","n_sheets":7,"sheets":["KLR","Diagramm1","Ergebnistabelle","Diagramm2","BAB","HK","Kalkulation"],"not_rendered":{"charts":4,"images":11,"macros":1,"external_links":0,"defined_names":0,"comments":0,"pivot_tables":0},"unopened":[{"sheet":"Diagramm1","index":1,"reason":"not_a_worksheet"},{"sheet":"Diagramm2","index":3,"reason":"not_a_worksheet"}],"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":"KLR","index":0,"n_rows":23,"n_cols":5,"rows_kept":23,"cut":false,"hidden":false,"merged":[]}
[]
[null,"Kosten- und Leistungsrechnung"]
[]
[null,"Abgrenzungsrechnung"]
[null,"Berechnungen",null,null,"Eingabewerte"]
[]
[]
[]
[]
[]
[]
[]
[null,"Betriebsabrechnungsbogen"]
[null,"Berechnungen",null,null,"Eingabewerte"]
[]
[]
[]
[]
[]
[]
[]
[null,"Kostenträgerrechnung"]
[null,"Berechnungen",null,null,"Eingabewerte"]

{"sheet":"Ergebnistabelle","index":2,"n_rows":38,"n_cols":10,"rows_kept":38,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[null,"Ergebnistabelle"]
[]
[null,null,"Finanzbuchhaltung (Rechnungskreis I)",null,"Kosten- und Leistungsrechnung (Rechnungskreis II)"]
[null,null,"Gesamtergebnis der Finanzbuchhalung"]
[null,null,null,null,"Abgrenzungenrechnung (Neutrales Ergebnis)",null,"Kostenrechnerische"]
[null,null,"Gewinn- und Verlustrechnung",null,"Unternehmensbezogene Abgrenzungen",null,"Korrekturen",null,"Betriebsergebnisrechung"]
[null,null,null,null,"neutrale","neutrale","betriebliche","verrechnete "]
[null,"Konten","Aufwendungen","Erträge","Aufwendungen","Erträge","Aufwendungen","Kosten","Kosten","Leistungen"]
[null,"Umsatzerlöse",null,10520000,null,null,null,null,null,{"$f":"D12","v":10520000}]
[null,"Mehrbestände an fertigen Erzeugnissen",null,240000,null,null,null,null,null,{"$f":"D13","v":240000}]
[null,"Mieterträge",null,140000,null,{"$f":"D14","v":140000}]
[null,"Erträge aus Vermögensabgängen",null,0,null,{"$f":"D15","v":0}]
[null,"Zinserträge",null,115000,null,{"$f":"D16","v":115000}]
[null,"Außerordentliche Erträge",null,0,null,{"$f":"D17","v":0}]
[null,"Minderbestände an fertigen Erzeugnissen",0,null,null,null,null,null,{"$f":"C18","v":0}]
[null,"Aufwendungen für Rohstoffe (Fertigungsmaterial)",2800000,null,null,null,{"$f":"IF(I19=C19,\"\",C19)","v":2800000},{"$f":"IF(I19=C19,\"\",I19)","v":2940000},2940000]
[null,"Aufwendungen für Hilfsstoffe",795000,null,null,null,{"$f":"IF(I20=C20,\"\",C20)","v":""},{"$f":"IF(I20=C20,\"\",I20)","v":""},795000]
[null,"Aufwendungen für Betriebsstoffe",35000,null,null,null,{"$f":"IF(I21=C21,\"\",C21)","v":""},{"$f":"IF(I21=C21,\"\",I21)","v":""},35000]
[null,"Fremdinstandhaltung",0,null,0,null,null,null,{"$f":"C22-E22","v":0}]
[null,"Löhne (Fertigungslöhne)",2400000,null,null,null,null,null,{"$f":"C23","v":2400000}]
[null,"Gehälter",500000,null,null,null,null,null,{"$f":"C24","v":500000}]
[null,"Soziale Abgaben",600000,null,null,null,null,null,{"$f":"C25","v":600000}]
[null,"Abschreibungen auf Sachanlagen",650000,null,40000,null,{"$f":"IF(I26=C26,\"\",C26-E26)","v":610000},{"$f":"IF(I26=C26,\"\",I26)","v":660000},660000]
[null,"Mietaufwendungen",0,null,null,null,null,null,{"$f":"C27","v":0}]
[null,"Büromaterial",50000,null,null,null,null,null,{"$f":"C28","v":50000}]
[null,"Kosten für Werbung und Reise",205000,null,null,null,null,null,{"$f":"C29","v":205000}]
[null,"Versicherungen",0,null,null,null,null,null,{"$f":"C30","v":0}]
[null,"Verluste aus Vermögensabgängen",140000,null,{"$f":"C31","v":140000}]
[null,"Betriebliche Steuern",190000,null,10000,null,null,null,{"$f":"C32-E32","v":180000}]
[null,"Zinsaufwand",540000,null,null,null,{"$f":"IF(I33=C33,\"\",C33)","v":540000},{"$f":"IF(I33=C33,\"\",I33)","v":1035000},1035000]
[null,"Außerordentliche Aufwendungen",260000,null,{"$f":"C34","v":260000}]
[null,"Kalkulatorischer Unternehmerlohn",null,null,null,null,null,{"$f":"I35","v":300000},300000]
[null,"Summen",{"$f":"SUM(C18:C35)","v":9165000},{"$f":"SUM(D12:D17)","v":11015000},{"$f":"SUM(E18:E35)","v":450000},{"$f":"SUM(F12:F17)","v":255000},{"$f":"SUM(G18:G35)","v":3950000},{"$f":"SUM(H18:H35)","v":4935000},{"$f":"SUM(I18:I35)","v":9700000},{"$f":"SUM(J12:J17)","v":10760000}]
[null,"Gewinn/Verlust",{"$f":"IF(D36>C36,C38-C36,\"\")","v":1850000},{"$f":"IF(D36>C36,\"\",D38-D36)","v":""},{"$f":"IF(F36>E36,E38-E36,\"\")","v":""},{"$f":"IF(F36>E36,\"\",F38-F36)","v":195000},{"$f":"IF(H36>G36,G38-G36,\"\")","v":985000},{"$f":"IF(H36>G36,\"\",H38-H36)","v":""},{"$f":"IF(J36>I36,I38-I36,\"\")","v":1060000},{"$f":"IF(J36>I36,\"\",J38-J36)","v":""}]
[null,null,{"$f":"IF(D36>C36,D36,C36)","v":11015000},{"$f":"IF(D36>C36,D36,C36)","v":11015000},{"$f":"IF(F36>E36,F36,E36)","v":450000},{"$f":"IF(F36>E36,F36,E36)","v":450000},{"$f":"IF(H36>G36,H36,G36)","v":4935000},{"$f":"IF(H36>G36,H36,G36)","v":4935000},{"$f":"IF(J36>I36,J36,I36)","v":10760000},{"$f":"IF(J36>I36,J36,I36)","v":10760000}]

{"sheet":"BAB","index":4,"n_rows":32,"n_cols":10,"rows_kept":32,"cut":false,"hidden":false,"merged":[]}
[]
[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",{"$f":"Ergebnistabelle!I20","v":795000},"Entnahmescheine",0,710000,0,85000,{"$f":"IF(J7=0,\"\",\"Fehler\")","v":""},{"$f":"C7-(SUM(E7:H7))","v":0}]
[null,"Aufwendungen für Betriebsstoffe",{"$f":"Ergebnistabelle!I21","v":35000},"Entnahmescheine",0,30000,3000,2000,{"$f":"IF(J8=0,\"\",\"Fehler\")","v":""},{"$f":"C8-(SUM(E8:H8))","v":0}]
[null,"Fremdinstandhaltung",{"$f":"Ergebnistabelle!I22","v":0},"Rechnungen",0,0,0,0,"",0]
[null,"Gehälter",{"$f":"Ergebnistabelle!I24","v":500000},"Gehaltsliste",60000,100000,290000,50000,"",0]
[null,"Soziale Abgaben",{"$f":"Ergebnistabelle!I25","v":600000},"Gehaltsliste",10000,450000,130000,10000,"",0]
[null,"Abschreibungen auf Sachanlagen",{"$f":"Ergebnistabelle!I26","v":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$27)","v":40006.849315068495},"",0]
[null,"Mietaufwendungen",{"$f":"Ergebnistabelle!I27","v":0},"Raumgröße in m2",{"$f":"E28*$C$13/SUM($E$28:$H$28)","v":0},{"$f":"F28*$C$13/SUM($E$28:$H$28)","v":0},{"$f":"G28*$C$13/SUM($E$28:$H$28)","v":0},{"$f":"H28*$C$13/SUM($E$28:$H$28)","v":0},"",0]
[null,"Büromaterial",{"$f":"Ergebnistabelle!I28","v":50000},"Rechnungen",0,20000,30000,0,"",0]
[null,"Kosten für Werbung und Reise",{"$f":"Ergebnistabelle!I29","v":205000},"Rechnungen",0,30000,122000,53000,"",0]
[null,"Versicherungen",{"$f":"Ergebnistabelle!I30","v":0},"Anlagewerte",{"$f":"E29*$C$16/SUM($E$29:$H$29)","v":0},{"$f":"F29*$C$16/SUM($E$29:$H$29)","v":0},{"$f":"G29*$C$16/SUM($E$29:$H$29)","v":0},{"$f":"H29*$C$16/SUM($E$29:$H$29)","v":0},"",0]
[null,"Betriebliche Steuern",{"$f":"Ergebnistabelle!I32","v":180000},"Anlagewerte",{"$f":"E29*$C$17/SUM($E$29:$H$29)","v":20000},{"$f":"F29*$C$17/SUM($E$29:$H$29)","v":40000},{"$f":"G29*$C$17/SUM($E$29:$H$29)","v":90000},{"$f":"H29*$C$17/SUM($E$29:$H$29)","v":30000},"",0]
[null,"Zinsaufwand",{"$f":"Ergebnistabelle!I33","v":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$30)","v":125703},"",0]
[null,"Kalkulatorischer Unternehmerlohn",{"$f":"Ergebnistabelle!I35","v":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":4360000},null,{"$f":"SUM(E7:E19)","v":279307.84931506851},{"$f":"SUM(F7:F19)","v":2640006.2191780824},{"$f":"SUM(G7:G19)","v":1044976.0821917808},{"$f":"SUM(H7:H19)","v":395709.84931506851},"",0]
[null,"Zuschlagsgrundlagen",null,null,"Fertigungsmaterial","Fertigungslöhne","Herstellkosten des Umsatzes"]
[null,null,null,null,{"$f":"Ergebnistabelle!$I$19","v":2940000},{"$f":"Ergebnistabelle!$I$23","v":2400000},{"$f":"HK!D14","v":8019314.0684931511},{"$f":"HK!D14","v":8019314.0684931511}]
[null,"Zuschlagssätze",null,null,{"$f":"E20/E22","v":9.5002669835057313E-2},{"$f":"F20/F22","v":1.1000025913242011},{"$f":"G20/G22","v":0.13030741448291155},{"$f":"H20/H22","v":4.9344600540058826E-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]

{"sheet":"HK","index":5,"n_rows":17,"n_cols":4,"rows_kept":17,"cut":false,"hidden":false,"merged":[]}
[]
[null,"Herstellkosten und Selbstkosten des Umsatzes"]
[]
[null,"Kalkulationsschema"]
[null,"   Fertigungsmaterial",{"$f":"BAB!E22","v":2940000}]
[null,"+ Materialgemeinkosten",{"$f":"BAB!E20","v":279307.84931506851}]
[null,"= Materialkosten",null,{"$f":"C5+C6","v":3219307.8493150687}]
[null,"   Fertigungslöhne",{"$f":"BAB!F22","v":2400000}]
[null,"+ Fertigungsgemeinkosten",{"$f":"BAB!F20","v":2640006.2191780824}]
[null,"= Fertigungskosten",null,{"$f":"C8+C9","v":5040006.2191780824}]
[null,"= Herstellkosten der Erzeugung",null,{"$f":"D7+D10","v":8259314.0684931511}]
[null,"-  Mehrbestände an fertigen Erzeugnissen",null,{"$f":"Ergebnistabelle!$J$13","v":240000}]
[null,"+ Minderbestände an fertigen Erzeugnissen",null,{"$f":"Ergebnistabelle!$I$18","v":0}]
[null,"= Herstellkosten des Umsatzes",null,{"$f":"D11-D12+D13","v":8019314.0684931511}]
[null,"+ Verwaltungsgemeinkosten",null,{"$f":"BAB!G20","v":1044976.0821917808}]
[null,"+ Vertriebgsgemeinkosten",null,{"$f":"BAB!H20","v":395709.84931506851}]
[null,"= Selbstkosten des Umsatzes",null,{"$f":"D14+D15+D16","v":9460000}]

{"sheet":"Kalkulation","index":6,"n_rows":21,"n_cols":5,"rows_kept":21,"cut":false,"hidden":false,"merged":[]}
[]
[null,"Kostenträgerrechnung (Auftragskalkulation)"]
[]
[null,"Kalkulationsschema","%"]
[null,"   Fertigungsmaterial",null,2500]
[null,"+ Materialgemeinkosten",{"$f":"BAB!$E$20*100/BAB!$E$22","v":9.5002669835057318},{"$f":"D5*C6/100","v":237.50667458764329}]
[null,"= Materialkosten",null,null,{"$f":"D5+D6","v":2737.5066745876434}]
[null,"   Fertigungslöhne",null,4600]
[null,"+ Fertigungsgemeinkosten",{"$f":"BAB!$F$20*100/BAB!$F$22","v":110.0002591324201},{"$f":"D8*C9/100","v":5060.011920091325}]
[null,"= Fertigungskosten",null,null,{"$f":"D8+D9","v":9660.011920091325}]
[null,"= Herstellkosten ",null,null,{"$f":"E7+E10","v":12397.518594678968}]
[null,"+ Verwaltungsgemeinkosten",{"$f":"BAB!$G$20*100/BAB!$G$22","v":13.030741448291156},null,{"$f":"E11*C12/100","v":1615.4885940764354}]
[null,"+ Vertriebgsgemeinkosten",{"$f":"BAB!$H$20*100/BAB!$H$22","v":4.9344600540058829},null,{"$f":"E11*C13/100","v":611.75060274238513}]
[null,"= Selbstkosten",null,null,{"$f":"E11+E12+E13","v":14624.757791497788}]
[null,"+ Gewinn",8,null,{"$f":"E14*C15/100","v":1169.9806233198231}]
[null,"= Barverkaufspreis",null,null,{"$f":"E14+E15","v":15794.738414817612}]
[null,"+ Kundenskonto",3,null,{"$f":"(E16*C17)/(100-C17-C18)","v":515.04581787448728}]
[null,"+ Vertreterprovision",5,null,{"$f":"(E16*C18)/(100-C17-C18)","v":858.40969645747896}]
[null,"= Zielverkaufspreis",null,null,{"$f":"E16+E17+E18","v":17168.193929149576}]
[null,"+ Kundenrabatt",20,null,{"$f":"(E19*C20)/(100-C20)","v":4292.0484822873941}]
[null,"= Nettoverkaufspreis (Angebotspreis)",null,null,{"$f":"E19+E20","v":21460.242411436971}]