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["Sehr geehrte Damen und Herren, "]
[]
["ein Businessplan ist ein wichtiges und nützliches Hilfsmittel für jede Geschäftsleitung, jeden Verwaltungsrat und jede/n Unternehmer/in. Er dient nicht nur als Kommunikationsgrundlage für Gespräche mit Banken und anderen Kapitalgebern, sondern ist vor allem auch für Sie selbst bestimmt, um Klarheit über Kosten und Finanzierbarkeit der Geschäftsidee zu erhalten. Sie verfügen damit über eine Leitlinie, an der Sie Ihre Ziele und Aktivitäten ausrichten und dann laufend überprüfen können.\nFür eine überzeugende und aussagekräftige Präsentation Ihrer Unternehmensidee bedarf es einer konkreten Planung der einzelnen Schritte. Mit Hilfe der Menüführung werden Sie durch alle Tabellen geführt. Mit den vorgegebenen Richtwerten können Sie auf vereinfachte Weise den rechnerischen Teil Ihres Businessplans erarbeiten.\nSie haben mit dieser Vorlage ein wertvolles Instrument, um Ihren individuellen Businessplan zu erstellen und die Geschäftsidee Schritt für Schritt umsetzen zu können. Zudem gibt es die Möglichkeit den erarbeiteten Businessplan anschließend mit einem Experten zu besprechen. Sie können Ihren Plan somit nochmals durchdenken und erhalten wertvolle Tipps und Hinweise.\n\n"]
["Nähere Informationen"]
["Service für Unternehmensgründung \nder Handelskammer Bozen\nSüdtiroler Straße 60, 39100 Bozen\nTel. 0471 945 671, Fax 945 524\nstartup@handelskammer.bz.it  \nwww.handelskammer.bz.it"]
[]
[]
[]
["Impressum"]
["Herausgeber:"]
["Handels-, Industrie-, Handwerks- und Landwirtschaftskammer Bozen"]
["Autonome Provinz Bozen - Südtirol, Abteilung 35 - Handwerk, Industrie, Handel und Tourismus"]
[]
["Projektleitung:"]
["Service für Unternehmensgründung der Handelskammer Bozen"]
[]
["Konzept und technische Umsetzung des Businessplans:"]
["ROI TEAM CONSULTANT GMBH, Bozen"]
[]
["Haftungsausschluss:"]
["Diese Businessplan-Vorlage erhebt keinen Anspruch auf Richtigkeit und Vollständigkeit. Alle Angaben erfolgen trotz größtmöglicher Sorgfalt ohne Gewähr. Jegliche Haftung von Seiten der Handelskammer ist ausgeschlossen. "]

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["Wichtiger Hinweis:\nDer Businessplan ist speziell für Unternehmensgründer/innen konzipiert. Zugunsten eines besseren Verständnisses und einer leichteren Erstellung des Businessplans wird bei dieser Vorlage auf vereinfachte Berechnungen zurückgegriffen. Aufgrund der Komplexität der Thematik konnten nicht alle rechtlichen, steuerlichen und buchhalterischen Aspekte im Detail beleuchtet und berücksichtigt werden. Trotzdem ist diese Businessplan-Vorlage für den/die Unternehmensgründer/in ein wertvolles Hilfsmittel zur Überprüfung der Wirtschaftlichkeit der eigenen Geschäftsidee und kann auch in den folgenden Jahren als Kontrollinstrument der unternehmerischen Tätigkeit dienen."]
[]
["Handbuch"]
["Hellblaue Felder mit blauer Schriftfarbe","Die hellblauen Felder mit blauer Schriftfarbe stehen für die manuelle Eingabe zur Verfügung. \nHinweise: Sollte eine Kostenposition für Ihr Unternehmen nicht relevant sein, lassen Sie das entsprechende Feld leer. Sollte hingegen eine für Ihr Unternehmen wichtige Kostenposition nicht angeführt sein, können Sie diese in die dafür vorgesehenen freien Felder eingeben. In einige Felder müssen Sie Ihre geplanten Prozentsätze selbst eintragen. Bitte beachten Sie in diesen Feldern, dass je nach Excel Version die Eingabe direkt als Prozentsatz erfolgen kann oder Sie den Prozentsatz wie folgt eingeben müssen: z.B.: für 4% die Zahl 0,04, für 40% die Zahl 0,4. "]
["Richtwerte","Richtwerte sind Durchschnittswerte und damit Hinweise und keine allgemein gültigen Werte. Diese Werte müssen an das jeweilige Unternehmen angeglichen werden. "]
["Blaue Felder mit \nweißer Schriftfarbe","Die blauen Felder mit weißer Schriftfarbe sind Summenfelder. \nHinweis: Bei einem negativen Ergebnis erscheint die Summe in roter Schriftfarbe mit negativem Vorzeichen."]
["Felder mit \nrotem Dreieck","Das kleine Dreieck in der rechten Ecke eines Feldes zeigt an, dass dieses Feld mit einem Kommentar versehen ist. Wenn Sie mit der Maus auf diese Zelle gehen, erscheint ein kleines Fenster mit Beschreibung oder Beispielen. "]
[]
["Glossar"]
["Allgemeiner Hinweis","Im Glossar finden Sie in kurzer und leicht verständlicher Form Erläuterungen zu den wichtigsten Begriffen, die in dieser Businessplan-Vorlage verwendet werden. Die Begriffe sind in alphabetischer Reihenfolge aufgelistet. Wir empfehlen Ihnen das Glossar auszudrucken, da es ein nützliches Instrument zur korrekten Erstellung des Businessplans darstellt. "]
[]
["1. Schritt: Beschreibung der Geschäftsidee"]
["Allgemeiner Hinweis","Eine kurze Erklärung Ihres Vorhabens bildet den Kern eines jeden Gründungskonzeptes. Darin sollten Sie so kurz und verständlich wie möglich, aber auch so ausführlich wie nötig, die wesentlichen Elemente Ihrer Geschäftsidee zusammenfassen. Machen Sie deutlich, welche besondere Zielsetzung Sie haben und inwieweit Sie sich von der Konkurrenz abheben."]
[]
["2. Schritt: Lebenshaltung"]
["Allgemeiner Hinweis","Diese Seite hilft Ihnen dabei, den jetzigen Lebensunterhalt-Standard mit dem als Unternehmer/in zu vergleichen. Zunächst tragen Sie bitte alle Einkünfte und Ausgaben ein, welche Sie vor dem Start als Unternehmer/in einnehmen bzw. ausgeben. Die Tabelle zeigt Ihnen den jährlichen Überschuss/Fehlbetrag an. Auf diesem Basiseinkommen wird in der unteren Ansicht mit Berücksichtigung sämtlicher Nebenkosten die Differenz zwischen dem aktuellen und dem zukünftigen Lebensstandard errechnet. Sollten Sie als Unternehmer/in weniger Einkommen erzielen als vorher, wird Ihnen die Differenz in roter Schriftfarbe erscheinen."]
[]
["3. Schritt: Investitionsplanung"]
["Investitionen","Tragen Sie Ihren Investitionsbedarf in die dafür vorgesehenen Felder ein und wählen Sie jeweils die entsprechende Art der Investition aus. Sollten Sie bereits im Besitz von Gütern und Anlagen (wie z.B. PC, Auto usw.) sein, müssen Sie folgendes beachten: Tragen Sie die bereits in Vergangenheit erworbenen Güter und Anlagen zum aktuellen Marktpreis in die Tabelle \"Investitionsbedarf\" ein.\nHinweis: Zählen Sie im Blatt \"Finanzplanung\" (8. Schritt) den aktuellen Marktwert dieser selbst eingebrachten Güter und Anlagen zum Eigenkapital (Feld \"Eigenkapital und/oder Gesellschafterbeteiligung\")  dazu."]
["Sicherheitsreserve ","Erfahrungsgemäß ist es schwierig, alle notwendigen Investitionen von Beginn an zu erfassen. Aus diesem Grund ist es sinnvoll, eine Sicherheitsreserve von 5% auf die Gesamtinvestition für unvorhergesehene Investitionen zu kalkulieren. Dieser Betrag wird automatisch berechnet."]
["Abschreibungen","Die Abschreibungen werden für jede Investition auf Basis von Nutzungsdauer und Abschreibequote automatisch berechnet. Es wird darauf hingewiesen, dass in dieser Vorlage allgemein gültige steuerliche Abschreibequoten verwendet werden. Besondere Formen der Abschreibung werden nicht berücksichtigt."]
["Gründungskosten","Bei den Gründungskosten werden die üblich anfallenden Kostenpositionen vorgegeben. Tragen Sie entweder die geplanten Beträge in diese Felder ein oder lassen Sie nicht relevante Felder leer. Sollten weitere Kostenpositionen anfallen, können Sie diese hinzufügen."]
[]
["4. Schritt: Umsatzplanung"]
["Allgemeiner Hinweis","In dieser Tabelle können Sie ihre Umsätze für die ersten 5 Jahre planen. Um zu den geplanten Roherträgen zu gelangen, muss der Preis, die geplante Menge, sowie der Wareneinsatz in % eingetragen werden."]
["Preis","Geben Sie den Preis an, den Sie mit dem Produkt erzielen möchten. Achtung: Nettobetrag, ohne Mehrwertsteuer!"]
["Menge","Geben Sie eine realistische Menge an, wie oft Sie Ihr/e Produkt / Dienstleistung jährlich verkaufen werden."]
["Wareneinsatz","Der Wareneinsatz gibt an, wieviel ein Unternehmen für die Ware, die es verkauft hat, aufgewendet hat (Einkaufspreis). Bei Dienstleistungen ist der Wareneinsatz entweder gering oder gleich \"null\".Geben Sie den Prozentsatz ein, den Sie im Verhältnis zum erzielten Umsatz für die Ware bezahlen müssen."]
[]
["5. Schritt: Personalkosten"]
["Allgemeiner Hinweis","Berechnen Sie hier die jährlichen Personalkosten für Ihr Unternehmen."]
["Branche","Wählen Sie zunächst die passende Branche für Ihr Unternehmen. Dies ist wichtig, da die Anzahl der jährlichen Gehälter in den verschiedenen Branchen variiert."]
["Beginn Monat","Tragen Sie ein, ab welchem Monat Sie Mitarbeiter einstellen. "]
["Personalkosten","Füllen Sie anschließend die Tabelle mit den geplanten Daten aus. Die rechte Spalte gibt Ihnen die Personalkosten, welche für das Unternehmen entstehen, wieder."]
[]
["6. Schritt: Erfolgsrechnung Jahr"]
["Allgemeiner Hinweis","In dieser Tabelle können Sie den betriebswirtschaftlichen Gewinn/Verlust Ihres Unternehmens der ersten fünf Jahre anhand einer Erfolgsrechnung feststellen. Füllen Sie dazu alle hellblauen Felder aus. "]
["Zinsen","Die Zinsen werden nach der manuellen Eingabe des Zinssatzes im Blatt \"Finanzplanung\" (8. Schritt) automatisch berechnet und im Blatt \"Erfolgsrechnung Jahr\" übernommen. In der Zwischenzeit scheint in diesem Feld die Zahl 0 auf."]
["Steuern","In dieser Businessplan-Vorlage wird von der progressiven Besteuerung ausgegangen. Sonderformen wie z. B. das bevorzugte Steuersystem für Unternehmensgründer/innen werden nicht beachtet. Bitte informieren Sie sich deshalb bei Ihrem Steuerberater über Ihre individuellen Möglichkeiten. Es wird darauf hingewiesen, dass die Berechnung der Besteuerung von der individuellen Situation der Unternehmensgründer/innen abhängt, und deshalb nur eine Annäherung an die definitive Berechnung darstellt. "]
["Simulation","Mit diesem Tool können Sie, von den Daten der Erfolgsrechnung ausgehend, verschiedene Szenarien simulieren. Als Parameter stehen Ihnen Umsatz- sowie Wareneinsatzveränderungen zur Auswahl. Sie können somit ganz schnell und einfach feststellen, inwiefern sich eine Änderung des Umsatzes/Wareneinsatzes Ihres Unternehmens auf das Ergebnis auswirkt. "]
["Break Even Point","Die Grafik verdeutlicht Ihnen die Gewinnschwelle Ihres Unternehmens. Der Break Even Point gibt jenen Umsatz wieder, bei dem nach Abzug aller Kosten die Gewinnschwelle erreicht wird. Ist der erreichte Umsatz größer als der Break Even Point, erzielt das Unternehmen einen Gewinn, ist der Umsatz niedriger, wird ein Verlust geschrieben."]
[]
["7. Schritt: Erfolgsrechnung Monat"]
["Allgemeiner Hinweis","Da die Anfangsphase eines Start Up's sehr wichtig ist und dementsprechend genau geplant sein soll, können Sie in diesem Blatt das erste Geschäftsjahr genauer planen. Hierzu kann in den blauen Feldern eingetragen werden, wie viel % vom Jahresumsatz im jeweiligen Monat erzielt wird. Achtung: Insgesamt müssen 100% auf das Jahr verteilt werden!"]
[]
["8. Schritt: Finanzplanung"]
["Allgemeiner Hinweis","Um die Finanzierung Ihres Unternehmens zu planen, füllen Sie alle blauen Felder aus. Gehen Sie auf die Felder mit dem roten Dreieck und es erscheinen Erklärungen zu den einzelnen Positionen. "]
["Kapitalbedarf","Der gesamte Kapitalbedarf wird auf Basis der in den vorhergehenden Tabellen eingetragenen Daten und Berechnungen automatisch ermittelt. "]
["Außenfinanzierung ohne Zinsbelastung","Tragen Sie bitte alle Finanzierungen ein, welche von außen dem Unternehmen zufließen, aber zinsfrei sind. Geben Sie unter \"Eigenkapital\" an, wie viel Sie selbst an finanziellen Mitteln aufbringen. Zum Eigenkapital zählt neben dem eingebrachten Bargeld auch der Wert der von Ihnen eingebrachten Güter und Anlagen. Vergessen Sie deshalb nicht, den in der Investitionsplanung (3. Schritt) angeführten Hinweis zu berücksichtigen, nämlich den aktuellen Marktwert der selbst eingebrachten Güter und Anlagen zum Eigenkapital dazuzuzählen.  "]
["Innenfinanzierung des Jahres","Dieser Wert errechnet sich automatisch aus der Erfolgsrechnung und gibt den erzielten Cash Flow wieder."]
["Finanzierungsüberschuss/Finanzierungslücke","Die Differenz zwischen dem Kapitalbedarf des Jahres und den zur Verfügung stehenden Mitteln ergibt den Finanzierungsüberschuss bzw. die Finanzierungslücke."]
["Außenfinanzierung mit Zinsbelastung","Hier können Sie verschiedene zinstragende Finanzierungen eintragen. Als Beispiele sind ein Darlehen, eine zinstragende Gesellschafterfinanzierung oder ähnliche genannt. Je Finanzierung sind vier Parameter einzutragen: Der geliehene Betrag, die Laufzeit (maximal 15 Jahre), der zu bezahlende Zinssatz und eventuelle tilgungsfreie Jahre."]
["Kontokorrent","Der K/K-Kredit dient dem laufenden Geschäfts- und Zahlungsverkehr. Kreditnehmer und Kreditgeber vereinbaren einen Kreditrahmen, der dazu verwendet wird, den Liquiditätsbedarf eines Unternehmens zu decken. Es werden Überweisungen, Ein- und Auszahlungen, Einlösung von Schecks, Daueraufträge usw. durchgeführt. Aufgrund der hohen Kosten durch Zinsen, Spesen und Gebühren sollte dieser Kredit nur als sehr kurzfristiges Finanzierungsmittel zur Deckung von Liquiditätsspitzen eingesetzt werden."]
["Zinsen","Mit einem Klick auf den Button \"Zinsen berechnen\" berechnet das Tool die zu tragenden Zinsen des Jahres und überträgt das Zinsergebnis automatisch in das Blatt \"Erfolgsrechnung Jahr\" (6. Schritt)."]
[]
["Hinweis"]
["Hinweis","Es wird darauf hingewiesen, dass es aufgrund unterschiedlicher Programmversionen von Microsoft Office und / oder installierter Up-Dates und Service-Packs zu Fehlern im Ausdruck und Layout kommen kann. Zudem können fehlerhafte Ausdrucke auf unterschiedliche Druckertreiber zurückgeführt werden. \nGrundsätzlich empfehlen wir die Software laufend auf Up-Dates und Service-Packs zu kontrollieren und gegebenenfalls zu aktualisieren. \nWichtig: Die Berechnungen erfolgen trotzdem ordnungsgemäß. "]

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["Geschäftsidee "]
[" Ihre Idee"]
["Name des Unternehmens",null,null,null,null,null,null,null,null,null,1,{"$f":"IF(K3=1,1,IF(K3>=4,2,3))","v":1}]
["Rechtsform "]
["Tätigkeit / Sektor"]
["Sitz "]
["Startdatum / Eröffnung"]
["Produkte / Dienstleistungen",null,null,null,null,null,"Einzelunternehmen (EU)"]
["Beschreibung meiner/unserer Produkte/Dienstleistungen",null,null,null,null,null,"Offene Handelsgesellschaft (OHG)"]
["Was ist das Neue/Einzigartige an meiner/unserer Geschäftsidee?",null,null,null,null,null,"Kommanditgesellschaft (KG)"]
["Die Kundin/der Kunde kauft bei mir/uns, weil ……….",null,null,null,null,null,"Gesellschaft mit beschränkter Haftung  (GmbH)"]
["Unternehmerteam ",null,null,null,null,null,"Aktiengesellschaft (AG)"]
["Gründerperson/en (Namen) ",null,null,null,null,null,"Genossenschaft (Gen.)"]
["Anteile am Unternehmen in %",null,null,null,null,null,"Personengesellschaft"]
["Aufgabenverteilung / Funktion"]
["Branchenkenntnisse "]
["Qualifikation / Berufserfahrung"]
["Welche zusätzlichen Qualifikationen werde/n ich/wir brauchen?"]
["Ich/wir werde/n Unternehmer/in, weil …….. "]
["Mitarbeiter & Qualifikation"]
["Externe Beratung"]
["Steuerberatung"]
["Lohnberatung"]
["Rechtsberatung"]
["Unternehmensberatung"]
["Markt und Wettbewerb "]
["Zielgruppe/n "]
["Bedürfnisse der Zielgruppe/n"]
["Konkurrenten  "]
["Lieferanten"]
["Marketing und Vertrieb  "]
["Produkte / Dienstleistungen"]
["Geografischer Markt"]
["Preis"]
["Marketing"]
["Stärken, Schwächen / Chancen, Risiken "]
["Stärken des Unternehmens "]
["Schwächen des Unternehmens "]
["Chancen am Markt "]
["Risiken am Markt "]
["Realisierungsplan "]
[null,"Was","Wer","Bis wann"]
["Gesetzliche Formalitäten "]
["Aktivität / Meilenstein 1"]
["Aktivität / Meilenstein 2"]
["Aktivität / Meilenstein 3"]
["Aktivität / Meilenstein 4"]
["Risikoanalyse "]
["Zur Verfügung stehendes Eigenkapital"]
["Stehen finanzielle Absicherungen zur Verfügung, wenn ja, welche? "]
["Produktrisiko"]
["Marktrisiko"]
["Preisrisiko"]
["Nachahmer"]
["Risiko eines Konflikts zwischen den Gesellschaftern"]
["Zusätzliche Infos / Bemerkungen"]

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["Deckung des Lebensunterhalts /  Nettoeinkommen"]
[null,"Monatlich","Anzahl ","Jährlich"]
["Nettoeinkommen aus Arbeit",null,null,{"$f":"B3*C3","v":0}]
["Nebeneinkünfte (Mieten, Zinsen, usw.)",null,null,{"$f":"B4*C4","v":0}]
[" …",null,null,0]
["Summe Einnahmen ",null,null,{"$f":"SUM(D3:D5)","v":0}]
["Lebensunterhalt (Essen, Kleidung, usw.)",null,null,0]
["Auto (Instandhaltung, Reparatur, Treibstoff, Versicherung) ",null,null,{"$f":"B8*C8","v":0}]
["Mietkosten (inkl. Nebenkosten)",null,null,0]
["Freizeit (Unterhaltung, Urlaub, usw.)",null,null,0]
["Versicherungen",null,null,0]
["Private Steuern",null,null,0]
["Zinsen und Tilgungen",null,null,0]
[" …",null,null,{"$f":"B14*C14","v":0}]
[" …",null,null,{"$f":"B15*C15","v":0}]
["Summe Ausgaben",null,null,{"$f":"SUM(D7:D15)","v":0}]
["Überschuss / Fehlbetrag",null,null,{"$f":"D6-D16","v":0}]
[]
["Berechnung Unternehmerlohn auf Basis des aktuellen Gehaltniveaus",null,"Erklärung"]
["Gehalt netto ",{"$f":"D3","v":0},"Ihr Nettoeinkommen (vor der Selbstständigkeit)"]
["Berechnete Kosten des aktuellen Nettolohns für das Unternehmen ",{"$f":"B20*2.1","v":0},"Die Kosten Ihres Nettoeinkommens vor der Selbstständigkeit  für ein Unternehmen. Es beinhaltet das Nettoeinkommen, alle Abgaben und Steuern."]
["Unternehmerlohn laut Planung",{"$f":"'6. Erfolgsrechnung Jahr'!C15","v":0},"Der Unternehmerlohn beinhaltet die Sozialabgaben, das 13. und 14. Gehalt, sowie alle weiteren Abgaben. "]
["Errechneter Unternehmerlohn netto laut Planung",{"$f":"B22/2.1","v":0},"Nach Abzug von Sozialabgaben, Steuern und anderen Abgaben bleibt der Unternehmerlohn netto übrig."]
["Differenz, Auswirkung auf Lebensstandard",{"$f":"B23-B20","v":0},"Die Differenz zwischen dem Unternehmerlohn netto und dem Nettoeinkommen vor der Selbstständigkeit muss höher / gleich \"0\" sein, damit das Niveau des derzeitigen Lebensstandards beibehalten werden kann. "]

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["Investitionsplanung"]
["a) Materielles Anlagevermögen:",null,"Jahr 1","Jahr 2","Jahr 3","Jahr 4","Jahr 5","Nutzungs- dauer in Jahren","Ab-schreibe-quote ","Abschr.\nJahr 1","Abschr. Jahr 2","Abschr. Jahr 3","Abschr. Jahr 4","Abschr. Jahr 5",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Berechnung Abschreibung für die Investition des 1. Jahres",null,null,null,null,null,"Berechnung Abschreibung für die Investition des 2. Jahres",null,null,null,null,null,"Berechnung Abschreibung für die Investition des 3. Jahres",null,null,null,null,null,"Berechnung Abschreibung für die Investition des 4. Jahres",null,null,null,null,null,"Berechnung Abschreibung für die Investition des 5. Jahres"]
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["Rechtsanwalt ","mehrjährige Spesen",null,null,null,null,null,5,0.2,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,{"$f":"IF(E12<0,$C12+E12,IF(AE35<$C12,AE35,$C12))","v":0},0,null,null,0,0,{"$f":"IF(E12<0,$D12+E12,IF(AK35<$D12,AK35,$D12))","v":0},0,null,null,0,0,0,0,null,null,0,0,0,0]
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["Genehmigungen / Eintragungen","mehrjährige Spesen",null,null,null,null,null,5,0.2,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,{"$f":"IF(E14<0,$C14+E14,IF(AE37<$C14,AE37,$C14))","v":0},0,null,null,0,0,{"$f":"IF(E14<0,$D14+E14,IF(AK37<$D14,AK37,$D14))","v":0},0,null,null,0,0,0,0,null,null,0,0,0,0]
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["Eröffnungsfeier","mehrjährige Spesen",null,null,null,null,null,5,0.2,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,{"$f":"IF(E16<0,$C16+E16,IF(AE39<$C16,AE39,$C16))","v":0},0,null,null,0,0,{"$f":"IF(E16<0,$D16+E16,IF(AK39<$D16,AK39,$D16))","v":0},0,null,null,0,0,0,0,null,null,0,0,0,0]
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["…","mehrjährige Spesen",null,null,null,null,null,5,0.2,0,0,0,0,0,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,{"$f":"IF(E18<0,$C18+E18,IF(AE41<$C18,AE41,$C18))","v":0},0,null,null,0,0,{"$f":"IF(E18<0,$D18+E18,IF(AK41<$D18,AK41,$D18))","v":0},0,null,null,0,0,0,0,null,null,0,0,0,0]
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[null,"mehrjährige Spesen",null,null,null,null,null,5,0.2,{"$f":"I43*$C43","v":0},{"$f":"SUM(C43:D43)*$I43","v":0},{"$f":"SUM(C43:E43)*$I43","v":0},{"$f":"SUM(C43:F43)*$I43","v":0},{"$f":"SUM(C43:G43)*$I43","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,{"$f":"IF(E20<0,$C20+E20,IF(AE43<$C20,AE43,$C20))","v":0},0,null,null,0,0,{"$f":"IF(E20<0,$D20+E20,IF(AK43<$D20,AK43,$D20))","v":0},0,null,null,0,0,0,0,null,null,0,0,0,0]
["Gründungskosten ",null,{"$f":"SUM(C33:C43)","v":0},{"$f":"SUM(D33:D43)","v":0},0,0,0,null,null,{"$f":"SUM(J33:J43)","v":0},{"$f":"SUM(K33:K43)","v":0},{"$f":"SUM(L33:L43)","v":0},{"$f":"SUM(M33:M43)","v":0},{"$f":"SUM(N33:N43)","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,{"$f":"IF(E21<0,$C21+E21,IF(AE44<$C21,AE44,$C21))","v":0},0,null,null,0,0,{"$f":"IF(E21<0,$D21+E21,IF(AK44<$D21,AK44,$D21))","v":0},0,null,null,0,0,0,0,null,null,0,0,0,0]
["Summe Abschreibungen",null,null,null,null,null,null,null,null,{"$f":"J25+J44","v":0},{"$f":"K25+K44","v":0},{"$f":"L25+L44","v":0},{"$f":"M25+M44","v":0},{"$f":"N25+N44","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,0,{"$f":"IF(E22<0,$C22+E22,IF(AE45<$C22,AE45,$C22))","v":0},0,null,null,0,0,{"$f":"IF(E22<0,$D22+E22,IF(AK45<$D22,AK45,$D22))","v":0},0,null,null,0,0,0,0,null,null,0,0,0,0]
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[]
[]
[]
[]
[]
[" - bitte auswählen - ",1,"Jahre","%"]
["Gebäude & Immobilien",2,33,{"$f":"1/C53","v":3.0303030303030304E-2}]
["Maschinen & Anlagen",3,10,0.1]
["Ausstattung & Einrichtung",4,8,0.125]
["EDV",5,5,0.2]
["Software",6,3,{"$f":"1/C57","v":0.33333333333333331}]
["PKW",7,4,0.25]
["LKW",8,5,0.2]
["sonstige Anlagen",9,6.666666666666667,0.15]
["mehrjährige Spesen",10,5,0.2]

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["Umsatzplanung 1. Geschäftsjahr"]
["Die Daten der Umsatzplanung werden direkt in die Tabelle \"6. Erfolgsrechnung Jahr\" übertragen."]
[null,"Produkt",null,"Umsatz","Wareneinsatz ",null,"Rohertrag "]
[null,"Preis / Einheit","Menge / Jahr",null,"in % ","Wert","in % ","Wert"]
["Dienstleistung / Produkt",null,null,{"$f":"B5*C5","v":0},null,{"$f":"D5*E5","v":0},{"$f":"IF(B5=0,0,1-E5)","v":0},{"$f":"D5-F5","v":0}]
["Dienstleistung / Produkt",null,null,{"$f":"B6*C6","v":0},null,{"$f":"D6*E6","v":0},{"$f":"IF(B6=0,0,1-E6)","v":0},{"$f":"D6-F6","v":0}]
["Dienstleistung / Produkt",null,null,{"$f":"B7*C7","v":0},null,{"$f":"D7*E7","v":0},{"$f":"IF(B7=0,0,1-E7)","v":0},{"$f":"D7-F7","v":0}]
["Dienstleistung / Produkt",null,null,{"$f":"B8*C8","v":0},null,{"$f":"D8*E8","v":0},{"$f":"IF(B8=0,0,1-E8)","v":0},{"$f":"D8-F8","v":0}]
["Dienstleistung / Produkt",null,null,{"$f":"B9*C9","v":0},null,{"$f":"D9*E9","v":0},{"$f":"IF(B9=0,0,1-E9)","v":0},{"$f":"D9-F9","v":0}]
["Dienstleistung / Produkt",null,null,{"$f":"B10*C10","v":0},null,{"$f":"D10*E10","v":0},{"$f":"IF(B10=0,0,1-E10)","v":0},{"$f":"D10-F10","v":0}]
["Dienstleistung / Produkt",null,null,0,null,0,0,0]
["Dienstleistung / Produkt",null,null,0,null,0,0,0]
["Dienstleistung / Produkt",null,null,0,null,0,0,0]
["Dienstleistung / Produkt",null,null,0,null,0,0,0]
["Dienstleistung / Produkt",null,null,0,null,0,0,0]
["Dienstleistung / Produkt",null,null,0,null,0,0,0]
["Dienstleistung / Produkt",null,null,0,null,0,0,0]
["Dienstleistung / Produkt",null,null,0,null,0,0,0]
["Dienstleistung / Produkt",null,null,{"$f":"B19*C19","v":0},null,{"$f":"D19*E19","v":0},{"$f":"IF(B19=0,0,1-E19)","v":0},{"$f":"D19-F19","v":0}]
["Summe ",null,{"$f":"SUM(C5:C19)","v":0},{"$f":"SUM(D5:D19)","v":0},{"$f":"IF(SUM(F5:F19)=0,0,F20/D20)","v":0},{"$f":"SUM(F5:F19)","v":0},{"$f":"IF(SUM(H5:H19)=0,0,H20/D20)","v":0},{"$f":"SUM(H5:H19)","v":0}]
[]
["Umsatzplanung 2. Geschäftsjahr"]
[null,"Produkt",null,"Umsatz","Wareneinsatz ",null,{"$f":"G3","v":"Rohertrag "}]
[null,{"$f":"$B$4","v":"Preis / Einheit"},{"$f":"C4","v":"Menge / Jahr"},null,"in % ","Wert","in % ","Wert"]
[{"$f":"IF(A5=0,\"\",A5)","v":"Dienstleistung / Produkt"},{"$f":"B5","v":0},0,{"$f":"B25*C25","v":0},{"$f":"E5","v":0},{"$f":"D25*E25","v":0},{"$f":"IF(B25=0,0,1-E25)","v":0},{"$f":"D25-F25","v":0}]
[{"$f":"IF(A6=0,\"\",A6)","v":"Dienstleistung / Produkt"},0,{"$f":"C6","v":0},{"$f":"B26*C26","v":0},{"$f":"E6","v":0},{"$f":"D26*E26","v":0},{"$f":"IF(B26=0,0,1-E26)","v":0},{"$f":"D26-F26","v":0}]
["Dienstleistung / Produkt",0,{"$f":"C7","v":0},{"$f":"B27*C27","v":0},{"$f":"E7","v":0},{"$f":"D27*E27","v":0},{"$f":"IF(B27=0,0,1-E27)","v":0},{"$f":"D27-F27","v":0}]
["Dienstleistung / Produkt",0,{"$f":"C8","v":0},{"$f":"B28*C28","v":0},0,{"$f":"D28*E28","v":0},{"$f":"IF(B28=0,0,1-E28)","v":0},{"$f":"D28-F28","v":0}]
["Dienstleistung / Produkt",0,{"$f":"C9","v":0},{"$f":"B29*C29","v":0},0,{"$f":"D29*E29","v":0},{"$f":"IF(B29=0,0,1-E29)","v":0},{"$f":"D29-F29","v":0}]
["Dienstleistung / Produkt",0,{"$f":"C10","v":0},{"$f":"B30*C30","v":0},0,{"$f":"D30*E30","v":0},{"$f":"IF(B30=0,0,1-E30)","v":0},{"$f":"D30-F30","v":0}]
["Dienstleistung / Produkt",0,{"$f":"C11","v":0},0,0,0,0,0]
["Dienstleistung / Produkt",0,{"$f":"C12","v":0},0,0,0,0,0]
["Dienstleistung / Produkt",0,{"$f":"C13","v":0},0,0,0,0,0]
["Dienstleistung / Produkt",0,{"$f":"C14","v":0},0,0,0,0,0]
["Dienstleistung / Produkt",0,{"$f":"C15","v":0},0,0,0,0,0]
["Dienstleistung / Produkt",0,{"$f":"C16","v":0},0,0,0,0,0]
["Dienstleistung / Produkt",0,{"$f":"C17","v":0},0,0,0,0,0]
["Dienstleistung / Produkt",0,{"$f":"C18","v":0},0,0,0,0,0]
["Dienstleistung / Produkt",{"$f":"B19","v":0},{"$f":"C19","v":0},0,0,0,0,0]
["Summe ",null,{"$f":"SUM(C25:C39)","v":0},{"$f":"SUM(D25:D39)","v":0},{"$f":"IF(SUM(F25:F39)=0,0,F40/D40)","v":0},{"$f":"SUM(F25:F39)","v":0},{"$f":"IF(SUM(H25:H39)=0,0,H40/D40)","v":0},{"$f":"SUM(H25:H39)","v":0}]
[]
["Umsatzplanung 3. Geschäftsjahr"]
[null,"Produkt",null,"Umsatz","Wareneinsatz ",null,{"$f":"G23","v":"Rohertrag "}]
[null,{"$f":"$B$4","v":"Preis / Einheit"},{"$f":"C24","v":"Menge / Jahr"},null,"in % ","Wert","in % ","Wert"]
[{"$f":"A25","v":"Dienstleistung / Produkt"},0,0,{"$f":"B45*C45","v":0},{"$f":"E25","v":0},{"$f":"D45*E45","v":0},{"$f":"IF(B45=0,0,1-E45)","v":0},{"$f":"D45-F45","v":0}]
["Dienstleistung / Produkt",{"$f":"B26","v":0},0,{"$f":"B46*C46","v":0},{"$f":"E26","v":0},{"$f":"D46*E46","v":0},{"$f":"IF(B46=0,0,1-E46)","v":0},{"$f":"D46-F46","v":0}]
["Dienstleistung / Produkt",{"$f":"B27","v":0},0,{"$f":"B47*C47","v":0},{"$f":"E27","v":0},{"$f":"D47*E47","v":0},{"$f":"IF(B47=0,0,1-E47)","v":0},{"$f":"D47-F47","v":0}]
["Dienstleistung / Produkt",{"$f":"B28","v":0},0,{"$f":"B48*C48","v":0},0,{"$f":"D48*E48","v":0},{"$f":"IF(B48=0,0,1-E48)","v":0},{"$f":"D48-F48","v":0}]
["Dienstleistung / Produkt",{"$f":"B29","v":0},0,{"$f":"B49*C49","v":0},0,{"$f":"D49*E49","v":0},{"$f":"IF(B49=0,0,1-E49)","v":0},{"$f":"D49-F49","v":0}]
["Dienstleistung / Produkt",{"$f":"B30","v":0},0,{"$f":"B50*C50","v":0},0,{"$f":"D50*E50","v":0},{"$f":"IF(B50=0,0,1-E50)","v":0},{"$f":"D50-F50","v":0}]
["Dienstleistung / Produkt",{"$f":"B31","v":0},0,0,0,0,0,0]
["Dienstleistung / Produkt",{"$f":"B32","v":0},0,0,0,0,0,0]
["Dienstleistung / Produkt",{"$f":"B33","v":0},0,0,0,0,0,0]
["Dienstleistung / Produkt",{"$f":"B34","v":0},0,0,0,0,0,0]
["Dienstleistung / Produkt",{"$f":"B35","v":0},0,0,0,0,0,0]
["Dienstleistung / Produkt",{"$f":"B36","v":0},0,0,0,0,0,0]
["Dienstleistung / Produkt",{"$f":"B37","v":0},0,0,0,0,0,0]
["Dienstleistung / Produkt",{"$f":"B38","v":0},0,0,0,0,0,0]
["Dienstleistung / Produkt",{"$f":"B39","v":0},0,0,0,0,0,0]
["Summe ",null,{"$f":"SUM(C45:C59)","v":0},{"$f":"SUM(D45:D59)","v":0},{"$f":"IF(SUM(F45:F59)=0,0,F60/D60)","v":0},{"$f":"SUM(F45:F59)","v":0},{"$f":"IF(SUM(H45:H59)=0,0,H60/D60)","v":0},{"$f":"SUM(H45:H59)","v":0}]
[]
["Umsatzplanung 4. Geschäftsjahr"]
[null,"Produkt",null,"Umsatz","Wareneinsatz ",null,{"$f":"G43","v":"Rohertrag "}]
[null,{"$f":"$B$4","v":"Preis / Einheit"},{"$f":"C44","v":"Menge / Jahr"},null,"in % ","Wert","in % ","Wert"]
[{"$f":"A45","v":"Dienstleistung / Produkt"},0,0,{"$f":"B65*C65","v":0},{"$f":"E45","v":0},{"$f":"D65*E65","v":0},{"$f":"IF(B65=0,0,1-E65)","v":0},{"$f":"D65-F65","v":0}]
["Dienstleistung / Produkt",{"$f":"B46","v":0},0,{"$f":"B66*C66","v":0},{"$f":"E46","v":0},{"$f":"D66*E66","v":0},{"$f":"IF(B66=0,0,1-E66)","v":0},{"$f":"D66-F66","v":0}]
["Dienstleistung / Produkt",{"$f":"B47","v":0},0,{"$f":"B67*C67","v":0},{"$f":"E47","v":0},{"$f":"D67*E67","v":0},{"$f":"IF(B67=0,0,1-E67)","v":0},{"$f":"D67-F67","v":0}]
["Dienstleistung / Produkt",{"$f":"B48","v":0},0,{"$f":"B68*C68","v":0},0,{"$f":"D68*E68","v":0},{"$f":"IF(B68=0,0,1-E68)","v":0},{"$f":"D68-F68","v":0}]
["Dienstleistung / Produkt",{"$f":"B49","v":0},0,{"$f":"B69*C69","v":0},0,{"$f":"D69*E69","v":0},{"$f":"IF(B69=0,0,1-E69)","v":0},{"$f":"D69-F69","v":0}]
["Dienstleistung / Produkt",{"$f":"B50","v":0},0,{"$f":"B70*C70","v":0},0,{"$f":"D70*E70","v":0},{"$f":"IF(B70=0,0,1-E70)","v":0},{"$f":"D70-F70","v":0}]
["Dienstleistung / Produkt",{"$f":"B51","v":0},0,0,0,0,0,0]
["Dienstleistung / Produkt",{"$f":"B52","v":0},0,0,0,0,0,0]
["Dienstleistung / Produkt",{"$f":"B53","v":0},0,0,0,0,0,0]
["Dienstleistung / Produkt",{"$f":"B54","v":0},0,0,0,0,0,0]
["Dienstleistung / Produkt",{"$f":"B55","v":0},0,0,0,0,0,0]
["Dienstleistung / Produkt",{"$f":"B56","v":0},0,0,0,0,0,0]
["Dienstleistung / Produkt",{"$f":"B57","v":0},0,0,0,0,0,0]
["Dienstleistung / Produkt",{"$f":"B58","v":0},0,0,0,0,0,0]
["Dienstleistung / Produkt",{"$f":"B59","v":0},0,0,0,0,0,0]
["Summe ",null,{"$f":"SUM(C65:C79)","v":0},{"$f":"SUM(D65:D79)","v":0},{"$f":"IF(SUM(F65:F79)=0,0,F80/D80)","v":0},{"$f":"SUM(F65:F79)","v":0},{"$f":"IF(SUM(H65:H79)=0,0,H80/D80)","v":0},{"$f":"SUM(H65:H79)","v":0}]
[]
["Umsatzplanung 5. Geschäftsjahr"]
[null,"Produkt",null,"Umsatz","Wareneinsatz ",null,{"$f":"G63","v":"Rohertrag "}]
[null,{"$f":"$B$4","v":"Preis / Einheit"},{"$f":"C64","v":"Menge / Jahr"},null,"in % ","Wert","in % ","Wert"]
[{"$f":"A65","v":"Dienstleistung / Produkt"},0,0,{"$f":"B85*C85","v":0},{"$f":"E65","v":0},{"$f":"D85*E85","v":0},{"$f":"IF(B85=0,0,1-E85)","v":0},{"$f":"D85-F85","v":0}]
["Dienstleistung / Produkt",{"$f":"B66","v":0},0,0,{"$f":"E66","v":0},0,0,0]
["Dienstleistung / Produkt",{"$f":"B67","v":0},0,0,{"$f":"E67","v":0},0,0,0]
["Dienstleistung / Produkt",{"$f":"B68","v":0},0,0,0,0,0,0]
["Dienstleistung / Produkt",{"$f":"B69","v":0},0,0,0,0,0,0]
["Dienstleistung / Produkt",{"$f":"B70","v":0},0,{"$f":"B90*C90","v":0},0,{"$f":"D90*E90","v":0},{"$f":"IF(B90=0,0,1-E90)","v":0},{"$f":"D90-F90","v":0}]
["Dienstleistung / Produkt",{"$f":"B71","v":0},0,0,0,0,0,0]
["Dienstleistung / Produkt",{"$f":"B72","v":0},0,0,0,0,0,0]
["Dienstleistung / Produkt",{"$f":"B73","v":0},0,0,0,0,0,0]
["Dienstleistung / Produkt",{"$f":"B74","v":0},0,0,0,0,0,0]
["Dienstleistung / Produkt",{"$f":"B75","v":0},0,0,0,0,0,0]
["Dienstleistung / Produkt",{"$f":"B76","v":0},0,0,0,0,0,0]
["Dienstleistung / Produkt",{"$f":"B77","v":0},0,0,0,0,0,0]
["Dienstleistung / Produkt",{"$f":"B78","v":0},0,0,0,0,0,0]
["Dienstleistung / Produkt",{"$f":"B79","v":0},0,0,0,0,0,0]
["Summe ",null,{"$f":"SUM(C85:C99)","v":0},{"$f":"SUM(D85:D99)","v":0},{"$f":"IF(SUM(F85:F99)=0,0,F100/D100)","v":0},{"$f":"SUM(F85:F99)","v":0},{"$f":"IF(SUM(H85:H99)=0,0,H100/D100)","v":0},{"$f":"SUM(H85:H99)","v":0}]

{"sheet":"5. Personalkosten","index":6,"n_rows":69,"n_cols":11,"rows_kept":69,"cut":false,"hidden":false,"merged":[[0,2,0,3],[18,0,18,4],[44,0,44,4],[57,0,57,4],[3,0,3,4],[5,0,5,4],[31,0,31,4],[4,0,4,4]]}
["Branche",null,"Beginn Monat",null,null,null,null,"Januar",12,{"$f":"INDEX(I1:I12,K1)","v":12},1]
[null,{"$f":"J15","v":14},null,null,{"$f":"J1","v":12},null,null,"Februar",11]
[null,null,null,null,null,null,null,"März",10]
["Personalkosten",null,null,null,null,null,null,"April",9]
["Die Personalkosten werden direkt in die Tabelle \"6. Erfolgsrechnung Jahr\" übertragen.",null,null,null,null,null,null,"Mai",8]
["Jahr 1",null,null,null,null,null,null,"Juni",7]
["Mitarbeiter/innen","Nettolohn","Lohnkosten-faktor ","Anzahl Gehälter im Jahr","Lohn-kosten ",null,null,"Juli",6]
[null,null,{"$f":"IF($B8<1200,2,IF(B8<1600,2.1,IF(B8>1600,2.2,2)))","v":2},{"$f":"B$2/12*E$2","v":14},{"$f":"B8*C8*D8","v":0},null,null,"August",5]
[null,null,{"$f":"IF($B9<1200,2,IF(B9<1600,2.1,IF(B9>1600,2.2,2)))","v":2},14,0,null,null,"September",4]
[null,null,2,14,0,null,null,"Oktober",3]
[null,null,2,14,0,null,null,"November",2]
[null,null,2,14,0,null,null,"Dezember",1]
[null,null,2,14,0]
[null,null,2,14,0]
[null,null,2,14,0,null,null,"Handel",14,{"$f":"INDEX(I15:I18,K15)","v":14},1]
[null,null,2,14,0,null,null,"Handwerk",13]
["Summe Personalkosten",null,null,null,{"$f":"SUM(E8:E16)","v":0},null,null,"Gastronomie",14]
[null,null,null,null,null,null,null,"Dienstleistung",14]
["Jahr 2"]
["Mitarbeiter/innen","Nettolohn","Lohnkosten-faktor ",{"$f":"D7","v":"Anzahl Gehälter im Jahr"},"Lohn-kosten "]
[{"$f":"IF(A8=0, \" \",A8)","v":" "},{"$f":"B8","v":0},{"$f":"IF($B21<1200,2,IF(B21<1600,2.1,IF(B21>1600,2.2,2)))","v":2},{"$f":"B$2","v":14},{"$f":"B21*C21*D21","v":0}]
[" ",{"$f":"B9","v":0},{"$f":"IF($B22<1200,2,IF(B22<1600,2.1,IF(B22>1600,2.2,2)))","v":2},{"$f":"B$2","v":14},{"$f":"B22*C22*D22","v":0}]
[" ",0,2,14,0]
[" ",0,2,14,0]
[" ",0,2,14,0]
[" ",0,2,14,0]
[" ",0,2,14,0]
[" ",0,2,14,0]
[" ",0,2,14,0]
["Summe Personalkosten",null,null,null,{"$f":"SUM(E21:E29)","v":0}]
[]
["Jahr 3"]
["Mitarbeiter/innen","Nettolohn","Lohnkosten-faktor ","Anzahl Gehälter im Jahr ","Lohn-kosten "]
[{"$f":"IF(A21=0, \" \",A21)","v":" "},{"$f":"B21","v":0},{"$f":"IF($B34<1200,2,IF(B34<1600,2.1,IF(B34>1600,2.2,2)))","v":2},{"$f":"D21","v":14},{"$f":"B34*C34*D34","v":0}]
[{"$f":"IF(A22=0, \" \",A22)","v":" "},{"$f":"B22","v":0},{"$f":"IF($B35<1200,2,IF(B35<1600,2.1,IF(B35>1600,2.2,2)))","v":2},14,0]
[" ",0,2,14,0]
[" ",0,2,14,0]
[" ",0,2,14,0]
[" ",0,2,14,0]
[" ",0,2,14,0]
[" ",0,2,14,0]
[" ",0,2,14,0]
["Summe Personalkosten",null,null,null,{"$f":"SUM(E34:E42)","v":0}]
[]
["Jahr 4"]
["Mitarbeiter/innen","Nettolohn","Lohnkosten-faktor ","Anzahl Gehälter im Jahr ","Lohn-kosten "]
[{"$f":"IF(A34=0, \" \",A34)","v":" "},{"$f":"B34","v":0},{"$f":"IF($B47<1200,2,IF(B47<1600,2.1,IF(B47>1600,2.2,2)))","v":2},{"$f":"D34","v":14},{"$f":"B47*C47*D47","v":0}]
[{"$f":"IF(A35=0, \" \",A35)","v":" "},{"$f":"B35","v":0},{"$f":"IF($B48<1200,2,IF(B48<1600,2.1,IF(B48>1600,2.2,2)))","v":2},{"$f":"D35","v":14},0]
[" ",0,2,14,0]
[" ",0,2,14,0]
[" ",0,2,14,0]
[" ",0,2,14,0]
[" ",0,2,14,0]
[" ",0,2,14,0]
[" ",0,2,14,0]
["Summe Personalkosten",null,null,null,{"$f":"SUM(E47:E55)","v":0}]
[]
["Jahr 5"]
["Mitarbeiter/innen","Nettolohn","Lohnkosten-faktor ","Anzahl Gehälter im Jahr ","Lohn-kosten "]
[{"$f":"IF(A47=0, \" \",A47)","v":" "},{"$f":"B47","v":0},{"$f":"IF(B60<1200,2,IF(B60<1600,2.1,IF(B60>1600,2.2,2)))","v":2},{"$f":"D47","v":14},{"$f":"B60*C60*D60","v":0}]
[{"$f":"IF(A48=0, \" \",A48)","v":" "},{"$f":"B48","v":0},{"$f":"IF(B61<1200,2,IF(B61<1600,2.1,IF(B61>1600,2.2,2)))","v":2},{"$f":"D48","v":14},0]
[" ",0,2,14,0]
[" ",0,2,14,0]
[" ",0,2,14,0]
[" ",0,2,14,0]
[" ",0,2,14,0]
[" ",0,2,14,0]
[" ",0,2,14,0]
["Summe Personalkosten",null,null,null,{"$f":"SUM(E60:E68)","v":0}]

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["Erfolgsrechnung und Rentabilitätsvorschau (Jahr)"]
["Die Werte \"Umsatz\" und \"Wareneinsatz\" werden aus der Tabelle \"4. Umsatzplanung\" übernommen."]
["Beschreibung",null,"Jahr 1",null,"Jahr 2",null,"Jahr 3",null,"Jahr 4",null,"Jahr 5"]
["   Umsatz",null,{"$f":"'4. Umsatzplanung'!D20","v":0},1,{"$f":"'4. Umsatzplanung'!D40","v":0},1,{"$f":"'4. Umsatzplanung'!D60","v":0},1,{"$f":"'4. Umsatzplanung'!D80","v":0},1,{"$f":"'4. Umsatzplanung'!D100","v":0},1]
["-  Wareneinsatz ",null,{"$f":"'4. Umsatzplanung'!F20","v":0},{"$f":"IF(C4=0,0,C5/C4)","v":0},{"$f":"'4. Umsatzplanung'!F40","v":0},{"$f":"IF(E4=0,0,E5/E4)","v":0},{"$f":"'4. Umsatzplanung'!F60","v":0},{"$f":"IF(G4=0,0,G5/G4)","v":0},{"$f":"'4. Umsatzplanung'!F80","v":0},{"$f":"IF(I4=0,0,I5/I4)","v":0},{"$f":"'4. Umsatzplanung'!F100","v":0},{"$f":"IF(K4=0,0,K5/K4)","v":0}]
["= Rohertrag",null,{"$f":"C4-C5","v":0},1,0,1,0,1,0,1,0,1]
["-  Leistungen von Dritten",null,{"$f":"D7*C4","v":0},null,{"$f":"F7*E4","v":0},{"$f":"D7","v":0},{"$f":"H7*G4","v":0},{"$f":"F7","v":0},{"$f":"J7*I4","v":0},{"$f":"H7","v":0},{"$f":"L7*K4","v":0},{"$f":"J7","v":0}]
["-  Provisionen auf Umsatz",null,{"$f":"D8*C4","v":0},null,{"$f":"F8*E4","v":0},{"$f":"D8","v":0},{"$f":"H8*G4","v":0},{"$f":"F8","v":0},{"$f":"J8*I4","v":0},{"$f":"H8","v":0},{"$f":"L8*K4","v":0},{"$f":"J8","v":0}]
["-  Logistik, Transport, Verpackung",null,{"$f":"D9*C4","v":0},null,{"$f":"F9*E4","v":0},0,{"$f":"H9*G4","v":0},0,{"$f":"J9*I4","v":0},0,{"$f":"L9*K4","v":0},0]
["-  sonstige variable Kosten",null,{"$f":"D10*C4","v":0},null,{"$f":"F10*E4","v":0},0,{"$f":"H10*G4","v":0},0,{"$f":"J10*I4","v":0},0,{"$f":"L10*K4","v":0},0]
["= Summe variable Kosten ",null,{"$f":"SUM(C7:C10)","v":0},{"$f":"IF($C$4=0,0,C11/$C$4)","v":0},{"$f":"SUM(E7:E10)","v":0},{"$f":"IF($E$4=0,0,E11/$E$4)","v":0},{"$f":"SUM(G7:G10)","v":0},{"$f":"IF($G$4=0,0,G11/$G$4)","v":0},{"$f":"SUM(I7:I10)","v":0},{"$f":"IF($I$4=0,0,I11/$I$4)","v":0},{"$f":"SUM(K7:K10)","v":0},{"$f":"IF($K$4=0,0,K11/$K$4)","v":0}]
["= variable Kosten inkl. Wareneinsatz",null,{"$f":"C11+C5","v":0},{"$f":"IF(C12=0,0,C12/C4)","v":0},{"$f":"E11+E5","v":0},{"$f":"IF(E12=0,0,E12/E4)","v":0},{"$f":"G11+G5","v":0},{"$f":"IF(G12=0,0,G12/G4)","v":0},{"$f":"I11+I5","v":0},{"$f":"IF(I12=0,0,I12/I4)","v":0},{"$f":"K11+K5","v":0},{"$f":"IF(K12=0,0,K12/K4)","v":0}]
["= Deckungsbeitrag",null,{"$f":"C4-C12","v":0},{"$f":"IF(C4=0,0,C13/C4)","v":0},{"$f":"E4-E12","v":0},{"$f":"IF(E4=0,0,E13/E4)","v":0},{"$f":"G4-G12","v":0},{"$f":"IF(G4=0,0,G13/G4)","v":0},{"$f":"I4-I12","v":0},{"$f":"IF(I4=0,0,I13/I4)","v":0},{"$f":"K4-K12","v":0},{"$f":"IF(K4=0,0,K13/K4)","v":0}]
["- Personalkosten ",null,{"$f":"'5. Personalkosten'!E17","v":0},{"$f":"IF($C$4=0,0,C14/$C$4)","v":0},{"$f":"'5. Personalkosten'!E30","v":0},{"$f":"IF($E$4=0,0,E14/$E$4)","v":0},{"$f":"'5. Personalkosten'!E43","v":0},{"$f":"IF($G$4=0,0,G14/$G$4)","v":0},{"$f":"'5. Personalkosten'!E56","v":0},{"$f":"IF($I$4=0,0,I14/$I$4)","v":0},{"$f":"'5. Personalkosten'!E69","v":0},{"$f":"IF($K$4=0,0,K14/$K$4)","v":0}]
["- Unternehmerlohn",null,null,{"$f":"IF($C$4=0,0,C15/$C$4)","v":0},{"$f":"C15","v":0},{"$f":"IF($E$4=0,0,E15/$E$4)","v":0},{"$f":"E15","v":0},{"$f":"IF($G$4=0,0,G15/$G$4)","v":0},{"$f":"G15","v":0},{"$f":"IF($I$4=0,0,I15/$I$4)","v":0},{"$f":"I15","v":0},{"$f":"IF($K$4=0,0,K15/$K$4)","v":0}]
["- Roh-, Hilfs- und Betriebsstoffe",null,null,0,{"$f":"C16","v":0},0,{"$f":"E16","v":0},0,{"$f":"G16","v":0},0,{"$f":"I16","v":0},0]
["- Kleininvestitionen",null,null,0,0,0,0,0,0,0,0,0]
["- Energie/Wasser/Müllkosten",null,null,0,0,0,0,0,0,0,0,0]
["- Reparatur und Instandhaltung",null,null,0,0,0,0,0,0,0,0,0]
["- Fuhrparkkosten",null,null,0,0,0,0,0,0,0,0,0]
["- Versicherungen",null,null,0,0,0,0,0,0,0,0,0]
["- sonstige Betriebskosten",null,null,0,0,0,0,0,0,0,0,0]
["- Büromaterial",null,null,0,0,0,0,0,0,0,0,0]
["- Post/Telefon/Internet",null,null,0,0,0,0,0,0,0,0,0]
["- Rechts- und Beratungskosten",null,12000,0,12000,0,12000,0,12000,0,12000,0]
["- Gebühren/Beiträge/Abgaben",null,null,0,0,0,0,0,0,0,0,0]
["- sonstige Verwaltungskosten",null,null,0,0,0,0,0,0,0,0,0]
["- Werbung/Messen/Public Relations",null,null,0,0,0,0,0,0,0,0,0]
["- Weiterbildung",null,null,0,0,0,0,0,0,0,0,0]
["- Reise- und Repräsentationsspesen",null,null,0,0,0,0,0,0,0,0,0]
["- Leasing",null,null,0,0,0,0,0,0,0,0,0]
["- Miete und Pacht",null,null,0,0,0,0,0,0,0,0,0]
["- …",null,null,0,0,0,0,0,0,0,0,0]
["- …",null,null,0,0,0,0,0,0,0,0,0]
["- …",null,null,0,0,0,0,0,0,0,0,0]
["- Abschreibung",null,{"$f":"'3. Investitionsplanung'!J45","v":0},0,{"$f":"'3. Investitionsplanung'!K45","v":0},0,{"$f":"'3. Investitionsplanung'!L45","v":0},0,{"$f":"'3. Investitionsplanung'!M45","v":0},0,{"$f":"'3. Investitionsplanung'!N45","v":0},0]
["= Summe Fixkosten",null,{"$f":"SUM(C14:C36)","v":12000},{"$f":"SUM(D15:D36)","v":0},{"$f":"SUM(E14:E36)","v":12000},{"$f":"SUM(F15:F36)","v":0},{"$f":"SUM(G14:G36)","v":12000},{"$f":"SUM(H15:H36)","v":0},{"$f":"SUM(I14:I36)","v":12000},{"$f":"SUM(J15:J36)","v":0},{"$f":"SUM(K14:K36)","v":12000},{"$f":"SUM(L15:L36)","v":0}]
[]
["= Betriebsergebnis (EBIT)",null,{"$f":"C13-C37","v":-12000},{"$f":"IF(C4=0,0,C39/C4)","v":0},{"$f":"E13-E37","v":-12000},{"$f":"IF(E4=0,0,E39/E4)","v":0},{"$f":"G13-G37","v":-12000},{"$f":"IF(G4=0,0,G39/G4)","v":0},{"$f":"I13-I37","v":-12000},{"$f":"IF(I4=0,0,I39/I4)","v":0},{"$f":"K13-K37","v":-12000},{"$f":"IF(K4=0,0,K39/K4)","v":0}]
[" Zinsergebnis",null,5000,{"$f":"IF(C4=0,0,C40/C4)","v":0},4095.1260093586588,{"$f":"IF(E4=0,0,E40/E4)","v":0},3145.0083191852518,{"$f":"IF(G4=0,0,G40/G4)","v":0},2147.3847445031738,{"$f":"IF(I4=0,0,I40/I4)","v":0},1099.8799910869918,{"$f":"IF(K4=0,0,K40/K4)","v":0}]
["+ Habenzinsen",null,{"$f":"'7. Finanzplanung'!B5018","v":0},{"$f":"IF(C4=0,0,C41/C4)","v":0},{"$f":"'7. Finanzplanung'!C5018","v":0},{"$f":"IF(E4=0,0,E41/E4)","v":0},{"$f":"'7. Finanzplanung'!D5018","v":0},{"$f":"IF(G4=0,0,G41/G4)","v":0},{"$f":"'7. Finanzplanung'!E5018","v":0},{"$f":"IF(I4=0,0,I41/I4)","v":0},{"$f":"'7. Finanzplanung'!F5018","v":0},{"$f":"IF(K4=0,0,K41/K4)","v":0}]
["- Sollzinsen",null,{"$f":"'7. Finanzplanung'!B5019+'7. Finanzplanung'!B5020","v":0},{"$f":"IF(C4=0,0,C42/C4)","v":0},{"$f":"'7. Finanzplanung'!C5019+'7. Finanzplanung'!C5020","v":0},{"$f":"IF(E4=0,0,E42/E4)","v":0},{"$f":"'7. Finanzplanung'!D5019+'7. Finanzplanung'!D5020","v":0},{"$f":"IF(G4=0,0,G42/G4)","v":0},{"$f":"'7. Finanzplanung'!E5019+'7. Finanzplanung'!E5020","v":0},{"$f":"IF(I4=0,0,I42/I4)","v":0},{"$f":"'7. Finanzplanung'!F5019+'7. Finanzplanung'!F5020","v":0},{"$f":"IF(K4=0,0,K42/K4)","v":0}]
["= Ergebnis vor Steuern",null,{"$f":"C39-C40","v":-17000},{"$f":"IF(C4=0,0,C43/C4)","v":0},{"$f":"E39-E40","v":-16095.126009358659},{"$f":"IF(E4=0,0,E43/E4)","v":0},{"$f":"G39-G40","v":-15145.008319185252},{"$f":"IF(G4=0,0,G43/G4)","v":0},{"$f":"I39-I40","v":-14147.384744503173},{"$f":"IF(I4=0,0,I43/I4)","v":0},{"$f":"K39-K40","v":-13099.879991086991},{"$f":"IF(K4=0,0,K43/K4)","v":0}]
["-  Steuern (pauschal) ",null,{"$f":"IF(OR('1. Geschäftsidee '!$K$3=1, '1. Geschäftsidee '!$K$3=7),'6. Erfolgsrechnung Jahr'!J199,J243)","v":0},{"$f":"IF(C4=0,0,C44/C4)","v":0},{"$f":"IF(OR('1. Geschäftsidee '!$K$3=1, '1. Geschäftsidee '!$K$3=7),'6. Erfolgsrechnung Jahr'!M199,M243)","v":0},{"$f":"IF(E4=0,0,E44/E4)","v":0},{"$f":"IF(OR('1. Geschäftsidee '!$K$3=1, '1. Geschäftsidee '!$K$3=7),'6. Erfolgsrechnung Jahr'!P199,P243)","v":0},{"$f":"IF(G4=0,0,G44/G4)","v":0},{"$f":"IF(OR('1. Geschäftsidee '!$K$3=1, '1. Geschäftsidee '!$K$3=7),'6. Erfolgsrechnung Jahr'!S199,S243)","v":0},{"$f":"IF(I4=0,0,I44/I4)","v":0},{"$f":"IF(OR('1. Geschäftsidee '!$K$3=1, '1. Geschäftsidee '!$K$3=7),'6. Erfolgsrechnung Jahr'!V199,V243)","v":0},{"$f":"IF(K4=0,0,K44/K4)","v":0}]
["= Ergebnis nach Steuern",null,{"$f":"C43-C44","v":-17000},{"$f":"IF(C4=0,0,C45/C4)","v":0},{"$f":"E43-E44","v":-16095.126009358659},{"$f":"IF(E4=0,0,E45/E4)","v":0},{"$f":"G43-G44","v":-15145.008319185252},{"$f":"IF(G4=0,0,G45/G4)","v":0},{"$f":"I43-I44","v":-14147.384744503173},{"$f":"IF(I4=0,0,I45/I4)","v":0},{"$f":"K43-K44","v":-13099.879991086991},{"$f":"IF(K4=0,0,K45/K4)","v":0}]
[]
["Brutto Cash Flow  (vereinfacht)  (EBITDA)",null,{"$f":"C45+C36","v":-17000},{"$f":"IF(C4=0,0,C47/C4)","v":0},{"$f":"E45+E36","v":-16095.126009358659},{"$f":"IF(E4=0,0,E47/E4)","v":0},{"$f":"G45+G36","v":-15145.008319185252},{"$f":"IF(G4=0,0,G47/G4)","v":0},{"$f":"I45+I36","v":-14147.384744503173},{"$f":"IF(I4=0,0,I47/I4)","v":0},{"$f":"K45+K36","v":-13099.879991086991},{"$f":"IF(K4=0,0,K47/K4)","v":0}]
[]
["Brutto Cash Flow  (exklusive Zinsen)",null,{"$f":"C47-C40","v":-22000},{"$f":"IF(C4=0,0,C49/C4)","v":0},{"$f":"E47-E40","v":-20190.252018717318},{"$f":"IF(E4=0,0,E49/E4)","v":0},{"$f":"G47-G40","v":-18290.016638370504},{"$f":"IF(G4=0,0,G49/G4)","v":0},{"$f":"I47-I40","v":-16294.769489006347},{"$f":"IF(I4=0,0,I49/I4)","v":0},{"$f":"K47-K40","v":-14199.759982173982},{"$f":"IF(K4=0,0,K49/K4)","v":0}]
["Break Even Point (BEP)",null,{"$f":"IF(C4=0,\"-\",C37/D13)","v":"-"},{"$f":"IF(C4=0,0,C50/C4)","v":0},{"$f":"IF(E4=0,\"-\",E37/F13)","v":"-"},{"$f":"IF(E4=0,0,E50/E4)","v":0},{"$f":"IF(G4=0,\"-\",G37/H13)","v":"-"},{"$f":"IF(G4=0,0,G50/G4)","v":0},{"$f":"IF(I4=0,\"-\",I37/J13)","v":"-"},{"$f":"IF(I4=0,0,I50/I4)","v":0},{"$f":"IF(K4=0,\"-\",K37/L13)","v":"-"},{"$f":"IF(K4=0,0,K50/K4)","v":0}]
["BEP nach Finanzergebnis",null,{"$f":"IF(C4=0,\"-\",(C37-C43)/D13)","v":"-"},{"$f":"IF(C5=0,0,C51/C5)","v":0},{"$f":"IF(E4=0,\"-\",(E37-E43)/F13)","v":"-"},{"$f":"IF(E5=0,0,E51/E5)","v":0},{"$f":"IF(G4=0,\"-\",(G37-G43)/H13)","v":"-"},{"$f":"IF(G5=0,0,G51/G5)","v":0},{"$f":"IF(I4=0,\"-\",(I37-I43)/J13)","v":"-"},{"$f":"IF(I5=0,0,I51/I5)","v":0},{"$f":"IF(K4=0,\"-\",(K37-K43)/L13)","v":"-"},{"$f":"IF(K5=0,0,K51/K5)","v":0}]
[]
[]
["Simulation ",null,"Veränderung in %"]
["Umsatz"]
["Wareneinsatz "]
[]
[]
["Umsatz",null,{"$f":"C4+C4*$C$55","v":0},{"$f":"D4","v":1},{"$f":"E4+E4*$E$55","v":0},{"$f":"F4","v":1},{"$f":"G4+G4*$G$55","v":0},{"$f":"H4","v":1},{"$f":"I4+I4*$I$55","v":0},{"$f":"J4","v":1},{"$f":"K4+K4*$K$55","v":0},{"$f":"L4","v":1}]
["Wareneinsatz ",null,{"$f":"C5+C5*$C$56","v":0},{"$f":"IF(C59=0,0,C60/$C$59)","v":0},{"$f":"E5+E5*$E$56","v":0},{"$f":"IF($E$59=0,0,E60/$E$59)","v":0},{"$f":"G5+G5*$G$56","v":0},{"$f":"IF($G$59=0,0,G60/$G$59)","v":0},{"$f":"I5+I5*$I$56","v":0},{"$f":"IF($I$59=0,0,I60/$I$59)","v":0},{"$f":"K5+K5*$I$56","v":0},{"$f":"IF($K$59=0,0,K60/$K$59)","v":0}]
["Variable Kosten",null,{"$f":"C11+C11*C55","v":0},{"$f":"IF(C61=0,0,C61/$C$59)","v":0},{"$f":"E11+E11*E55","v":0},{"$f":"IF($E$59=0,0,E61/$E$59)","v":0},{"$f":"G11+G11*G55","v":0},{"$f":"IF($G$59=0,0,G61/$G$59)","v":0},{"$f":"I11+I11*I55","v":0},{"$f":"IF($I$59=0,0,I61/$I$59)","v":0},{"$f":"K11+K11*K55","v":0},{"$f":"IF($K$59=0,0,K61/$K$59)","v":0}]
["Fixe Kosten ",null,{"$f":"C37","v":12000},{"$f":"IF(C62=0,0,C62/$C$59)","v":{"$error":"#DIV/0!"}},{"$f":"E37","v":12000},{"$f":"IF($E$59=0,0,E62/$E$59)","v":0},{"$f":"G37","v":12000},{"$f":"IF($G$59=0,0,G62/$G$59)","v":0},{"$f":"I37","v":12000},{"$f":"IF($I$59=0,0,I62/$I$59)","v":0},{"$f":"K37","v":12000},{"$f":"IF($K$59=0,0,K62/$K$59)","v":0}]
["Brutto Cash Flow (vereinfacht)  (EBITDA)",null,{"$f":"C64+C36","v":-12000},{"$f":"IF(C63=0,0,C63/$C$59)","v":{"$error":"#DIV/0!"}},{"$f":"E64+E36","v":-12000},{"$f":"IF($E$59=0,0,E63/$E$59)","v":0},{"$f":"G64+G36","v":-12000},{"$f":"IF($G$59=0,0,G63/$G$59)","v":0},{"$f":"I64+I36","v":-12000},{"$f":"IF($I$59=0,0,I63/$I$59)","v":0},{"$f":"K64+K36","v":-12000},{"$f":"IF($K$59=0,0,K63/$K$59)","v":0}]
["Betriebsergebnis (EBIT)",null,{"$f":"C59-C60-C61-C62","v":-12000},{"$f":"IF(C64=0,0,C64/$C$59)","v":{"$error":"#DIV/0!"}},{"$f":"E59-E60-E61-E62","v":-12000},{"$f":"IF($E$59=0,0,E64/$E$59)","v":0},{"$f":"G59-G60-G61-G62","v":-12000},{"$f":"IF($G$59=0,0,G64/$G$59)","v":0},{"$f":"I59-I60-I61-I62","v":-12000},{"$f":"IF($I$59=0,0,I64/$I$59)","v":0},{"$f":"K59-K60-K61-K62","v":-12000},{"$f":"IF($K$59=0,0,K64/$K$59)","v":0}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Berechnung "]
["Bei Einzelunternehmen ",null,null,null,1]
[]
[null,null,"Steuersätze IRPEF inklusive \"addizionale regionale\" aber ohne \"addizionale comunale\""]
[null,null,"Versteuerbares Einkommen von Euro",null,"bis  Euro","Differenzbetrag",null,"Steuersatz","max. IRPEF Euro"]
[null,null,0,null,15000,null,{"$f":"+E107-C107","v":15000},0.23,{"$f":"G107*H107","v":3450}]
[null,null,{"$f":"E107","v":15000},null,28000,null,{"$f":"+E108-C108","v":13000},0.25,{"$f":"G108*H108","v":3250}]
[null,null,{"$f":"E108","v":28000},null,50000,null,{"$f":"+E109-C109","v":22000},0.35,{"$f":"G109*H109","v":7699.9999999999991}]
[null,null,{"$f":"E109","v":50000},null,50000,null,50000,null,{"$f":"G110*H110","v":0}]
[null,null,{"$f":"E110","v":50000},null,"unendlich ",null,null,0.43,{"$f":"G111*H111","v":0}]
[]
[]
["Berechnung IRPEF auf Jahresergebnis"]
[null,null,"Ergebnis","IRPEF","Ergebnis","IRPEF","Ergebnis","IRPEF","Ergebnis","IRPEF","Ergebnis","IRPEF"]
[null,null,{"$f":"+C43","v":-17000},{"$f":"SUM(D117:D122)","v":0},{"$f":"+E43","v":-16095.126009358659},{"$f":"SUM(F117:F122)","v":0},{"$f":"+G43","v":-15145.008319185252},{"$f":"SUM(H117:H122)","v":0},{"$f":"+I43","v":-14147.384744503173},{"$f":"SUM(J117:J122)","v":0},{"$f":"+K43","v":-13099.879991086991},{"$f":"SUM(L117:L122)","v":0}]
[0,null,{"$f":"IF(C116<=0,C116,0)","v":-17000},{"$f":"$A117*C117","v":0},{"$f":"IF(E116<=0,E116,0)","v":-16095.126009358659},{"$f":"$A117*E117","v":0},{"$f":"IF(G116<=0,G116,0)","v":-15145.008319185252},{"$f":"$A117*G117","v":0},{"$f":"IF(I116<=0,I116,0)","v":-14147.384744503173},{"$f":"$A117*I117","v":0},{"$f":"IF(K116<=0,K116,0)","v":-13099.879991086991},{"$f":"$A117*K117","v":0}]
[{"$f":"H107","v":0.23},null,{"$f":"IF(C116<=0,0,IF(C116<$E107,C116,$E107))","v":0},0,{"$f":"IF(E116<=0,0,IF(E116<$E107,E116,$E107))","v":0},0,{"$f":"IF(G116<=0,0,IF(G116<$E107,G116,$E107))","v":0},0,{"$f":"IF(I116<=0,0,IF(I116<$E107,I116,$E107))","v":0},0,{"$f":"IF(K116<=0,0,IF(K116<$E107,K116,$E107))","v":0},0]
[{"$f":"H108","v":0.25},null,{"$f":"IF(C116<=0,0,IF(C116<$E108,C116-C118,$G108))","v":0},0,{"$f":"IF(E116<=0,0,IF(E116<$E108,E116-E118,$G108))","v":0},0,{"$f":"IF(G116<=0,0,IF(G116<$E108,G116-G118,$G108))","v":0},0,{"$f":"IF(I116<=0,0,IF(I116<$E108,I116-I118,$G108))","v":0},0,{"$f":"IF(K116<=0,0,IF(K116<$E108,K116-K118,$G108))","v":0},0]
[{"$f":"H109","v":0.35},null,{"$f":"IF(C116<=0,0,IF(C116<$E109,C116-SUM(C118:C119),$G109))","v":0},0,{"$f":"IF(E116<=0,0,IF(E116<$E109,E116-SUM(E118:E119),$G109))","v":0},0,{"$f":"IF(G116<=0,0,IF(G116<$E109,G116-SUM(G118:G119),$G109))","v":0},0,{"$f":"IF(I116<=0,0,IF(I116<$E109,I116-SUM(I118:I119),$G109))","v":0},0,{"$f":"IF(K116<=0,0,IF(K116<$E109,K116-SUM(K118:K119),$G109))","v":0},0]
[{"$f":"H110","v":0},null,{"$f":"IF(F121<=0,0,IF(F121>F116,F121-SUM(F122:F125),0))","v":0},0,null,0,null,0,null,0,null,0]
[{"$f":"H111","v":0.43},null,{"$f":"IF(C116<=0,0,IF(C116>C111,C116-SUM(C117:C121),0))","v":0},0,{"$f":"IF(E116<=0,0,IF(E116>G111,E116-SUM(E117:E121),0))","v":0},0,{"$f":"IF(G116<=0,0,IF(G116>G111,G116-SUM(G117:G121),0))","v":0},0,{"$f":"IF(I116<=0,0,IF(I116>I111,I116-SUM(I117:I121),0))","v":0},0,{"$f":"IF(K116<=0,0,IF(K116>I111,K116-SUM(K117:K121),0))","v":0},0]
[]
["Berechnung IRAP"]
["Steuergrundlage",null,null,{"$f":"SUM(C14,C15,C39)","v":-12000},null,{"$f":"SUM(E14,E15,E39)","v":-12000},null,{"$f":"SUM(G14,G15,G39)","v":-12000},null,{"$f":"SUM(I14,I15,I39)","v":-12000},null,{"$f":"SUM(K14,K15,K39)","v":-12000}]
["Steuersatz",null,null,2.98E-2,null,{"$f":"D126","v":2.98E-2},null,{"$f":"F126","v":2.98E-2},null,{"$f":"H126","v":2.98E-2},null,{"$f":"J126","v":2.98E-2}]
["Betrag IRAP",null,null,{"$f":"D125*D126","v":-357.6},null,{"$f":"F125*F126","v":-357.6},null,{"$f":"H125*H126","v":-357.6},null,{"$f":"J125*J126","v":-357.6},null,{"$f":"L125*L126","v":-357.6}]
["Summe Steuern auf Einkommen und Ertrag"]
[null,null,null,{"$f":"D116+D127","v":-357.6},null,{"$f":"F116+F127","v":-357.6},null,{"$f":"H116+H127","v":-357.6},null,{"$f":"J116+J127","v":-357.6},null,{"$f":"L116+L127","v":-357.6}]
[]
[]
[]
["Berechnung bei Kapitalgesellschaften",null,null,null,2]
[null,null,"Grundlage"]
["IRAP",3.9E-2,{"$f":"C14+C15+C39","v":-12000},{"$f":"$B135*C135","v":-468},{"$f":"E14+E15+E39","v":-12000},{"$f":"$B135*E135","v":-468},{"$f":"G14+G15+G39","v":-12000},{"$f":"$B135*G135","v":-468},{"$f":"I14+I15+I39","v":-12000},{"$f":"$B135*I135","v":-468},{"$f":"K14+K15+K39","v":-12000},{"$f":"$B135*K135","v":-468}]
["IRES",0.24,{"$f":"C43","v":-17000},{"$f":"C136*$B136","v":-4080},{"$f":"E43","v":-16095.126009358659},{"$f":"E136*$B136","v":-3862.8302422460779},{"$f":"G43","v":-15145.008319185252},{"$f":"G136*$B136","v":-3634.8019966044603},{"$f":"I43","v":-14147.384744503173},{"$f":"I136*$B136","v":-3395.3723386807615},{"$f":"K43","v":-13099.879991086991},{"$f":"K136*$B136","v":-3143.971197860878}]
[null,null,null,{"$f":"SUM(D135:D136)","v":-4548},null,{"$f":"SUM(F135:F136)","v":-4330.8302422460783},null,{"$f":"SUM(H135:H136)","v":-4102.8019966044603},null,{"$f":"SUM(J135:J136)","v":-3863.3723386807615},null,{"$f":"SUM(L135:L136)","v":-3611.971197860878}]
["Bei Personengesellschaft",null,null,3]
[]
[null,null,"Steuersätze IRPEF inklusive \"addizionale regionale\" aber ohne \"addizionale comunale\""]
[null,null,"Versteuerbares Einkommen von Euro",null,"bis  Euro","Differenzbetrag",null,"Steuersatz","max. IRPEF Euro"]
[null,null,0,null,15000,null,{"$f":"+E142-C142","v":15000},0.23,{"$f":"G142*H142","v":3450}]
[null,null,{"$f":"E142","v":15000},null,28000,null,{"$f":"+E143-C143","v":13000},0.25,{"$f":"G143*H143","v":3250}]
[null,null,{"$f":"E143","v":28000},null,50000,null,{"$f":"+E144-C144","v":22000},0.35,{"$f":"G144*H144","v":7699.9999999999991}]
[null,null,50000,null,"unendlich ",null,null,0.43,{"$f":"G145*H145","v":0}]
[]
[]
["Berechnung IRPEF auf Jahresergebnis"]
[null,null,"Ergebnis","IRPEF","Ergebnis","IRPEF","Ergebnis","IRPEF","Ergebnis","IRPEF","Ergebnis","IRPEF"]
[null,null,{"$f":"C43","v":-17000},{"$f":"SUM(D151:D155)","v":0},{"$f":"E43","v":-16095.126009358659},{"$f":"SUM(F151:F155)","v":0},{"$f":"G43","v":-15145.008319185252},{"$f":"SUM(H151:H155)","v":0},{"$f":"I39","v":-12000},{"$f":"SUM(J151:J155)","v":0},{"$f":"K43","v":-13099.879991086991},{"$f":"SUM(L151:L155)","v":0}]
[0,null,0,{"$f":"A151*C151","v":0},{"$f":"IF(E150<=0,E150,0)","v":-16095.126009358659},{"$f":"$A151*E151","v":0},{"$f":"IF(G150<=0,G150,0)","v":-15145.008319185252},{"$f":"A151*G151","v":0},{"$f":"IF(I150<=0,I150,0)","v":-12000},{"$f":"I151*A151","v":0},{"$f":"IF(K150<=0,K150,0)","v":-13099.879991086991},{"$f":"A151*K151","v":0}]
[{"$f":"H142","v":0.23},null,{"$f":"IF(C150<=0,0,IF(C150<$G142,C150,$G142))","v":0},{"$f":"A152*C152","v":0},{"$f":"IF(E150<=0,0,IF(E150<$G142,E150,$G142))","v":0},{"$f":"$A152*E152","v":0},{"$f":"IF(G150<=0,0,IF(G150<$G142,G150,$G142))","v":0},{"$f":"A152*G152","v":0},{"$f":"IF(I150<=0,0,IF(I150<$G142,I150,$G142))","v":0},{"$f":"I152*A152","v":0},{"$f":"IF(K150<=0,0,IF(K150<$G142,K150,$G142))","v":0},{"$f":"A152*K152","v":0}]
[{"$f":"H143","v":0.25},null,{"$f":"IF(C150<=0,0,IF(C150<$E143,C150-C152,$G143))","v":0},0,{"$f":"IF(E150<=0,0,IF(E150<$E143,E150-E152,$G143))","v":0},0,{"$f":"IF(G150<=0,0,IF(G150<$E143,G150-G152,$G143))","v":0},0,{"$f":"IF(I150<=0,0,IF(I150<$E143,I150-I152,$G143))","v":0},0,{"$f":"IF(K150<=0,0,IF(K150<$E143,K150-K152,$G143))","v":0},0]
[{"$f":"H144","v":0.35},null,{"$f":"IF(C150<=0,0,IF(C150<$E144,C150-SUM(C152:C153),$G144))","v":0},0,{"$f":"IF(E150<=0,0,IF(E150<$E144,E150-SUM(E152:E153),$G144))","v":0},0,{"$f":"IF(G150<=0,0,IF(G150<$E144,G150-SUM(G152:G153),$G144))","v":0},0,{"$f":"IF(I150<=0,0,IF(I150<$E144,I150-SUM(I152:I153),$G144))","v":0},0,{"$f":"IF(K150<=0,0,IF(K150<$E144,K150-SUM(K152:K153),$G144))","v":0},0]
[{"$f":"H145","v":0.43},null,{"$f":"IF(C150<=0,0,IF(C150>C145,C150-SUM(C151:C154),0))","v":0},0,{"$f":"IF(E150<=0,0,IF(E150>G145,E150-SUM(E151:E154),0))","v":0},0,{"$f":"IF(G150<=0,0,IF(G150>I145,G150-SUM(G151:G154),0))","v":0},0,{"$f":"IF(I150<=0,0,IF(I150>K145,I150-SUM(I151:I154),0))","v":0},0,{"$f":"IF(K150<=0,0,IF(K150>M143,K150-SUM(K151:K154),0))","v":0},0]
[]
["Berechnung IRAP"]
["Steuergrundlage",null,null,{"$f":"C39","v":-12000},null,{"$f":"E39","v":-12000},null,{"$f":"G39","v":-12000},null,{"$f":"I39","v":-12000},null,{"$f":"K39","v":-12000}]
["Steuersatz",null,null,3.9E-2,null,3.9E-2,null,3.9E-2,null,3.9E-2,null,3.9E-2]
["Betrag IRAP",null,null,{"$f":"D158*D159","v":-468},null,{"$f":"F158*F159","v":-468},null,{"$f":"H158*H159","v":-468},null,{"$f":"J158*J159","v":-468},null,{"$f":"L158*L159","v":-468}]
[]
["Summe Steuern",null,null,{"$f":"D150+D160","v":-468},null,{"$f":"F150+F160","v":-468},null,{"$f":"H150+H160","v":-468},null,{"$f":"J150+J160","v":-468},null,{"$f":"L150+L160","v":-468}]
[]
["-  Steuern (pauschal / Maximalwert) ",null,{"$f":"IF('1. Geschäftsidee '!$L$3=1,D$129,IF('1. Geschäftsidee '!$L$3=3,'6. Erfolgsrechnung Jahr'!$D$162,D$137))","v":-357.6},{"$f":"IF(C102=0,0,C164/C102)","v":0},{"$f":"IF('1. Geschäftsidee '!$L$3=1,F$129,IF('1. Geschäftsidee '!$L$3=3,'6. Erfolgsrechnung Jahr'!$F$162,F$137))","v":-357.6},{"$f":"IF(E102=0,0,E164/E102)","v":0},{"$f":"IF('1. Geschäftsidee '!$L$3=1,H$129,IF('1. Geschäftsidee '!$L$3=3,'6. Erfolgsrechnung Jahr'!$H$162,H$137))","v":-357.6},{"$f":"IF(G102=0,0,G164/G102)","v":0},{"$f":"IF('1. Geschäftsidee '!$L$3=1,J$129,IF('1. Geschäftsidee '!$L$3=3,'6. Erfolgsrechnung Jahr'!$J$162,J$137))","v":-357.6},{"$f":"IF(I102=0,0,I164/I102)","v":0},{"$f":"IF('1. Geschäftsidee '!$L$3=1,L$129,IF('1. Geschäftsidee '!$L$3=3,'6. Erfolgsrechnung Jahr'!$L$162,L$137))","v":-357.6},{"$f":"IF(K102=0,0,K164/K102)","v":0}]
[]
[]
[null,null,null,null,null,null,"Steuerberechnung bei Einzelunternehmen und Personengesellschaften"]
[]
[null,null,null,null,null,null,null,null,null,"Steuersätze IRPEF inklusive \"addizionale regionale\" aber ohne \"addizionale comunale\""]
[]
[null,null,null,null,null,null,null,null,null,"Versteuerbares Einkommen von (in Euro)",null,null,null,"bis (in Euro)",null,"Differenzbetrag",null,"Steuersatz",null,"max. IPREF in EUR "]
[null,null,null,null,null,null,null,null,null,null,null,null,0,null,15000,{"$f":"O172-M172","v":15000},null,0.23,null,{"$f":"R172*P172","v":3450}]
[null,null,null,null,null,null,null,null,null,null,null,null,15000,null,28000,{"$f":"O173-M173","v":13000},null,0.25,null,{"$f":"R173*P173","v":3250}]
[null,null,null,null,null,null,null,null,null,null,null,null,28000,null,50000,22000,null,0.35,null,7699.9999999999991]
[null,null,null,null,null,null,null,null,null,null,null,null,50000,null,"Kein Limit",null,null,0.43,null,"Kein Limit"]
[]
[null,null,null,null,null,null,"Berechnung IPREF auf Jahreseregbnis"]
[]
[null,null,null,null,null,null,null,null,{"$f":"CONCATENATE(\"Jahresergebnis \",'1. Geschäftsidee '!$B$7)","v":"Jahresergebnis "},null,null,{"$f":"CONCATENATE(\"Jahresergebnis \",'1. Geschäftsidee '!$B$7+1)","v":"Jahresergebnis 1"},null,null,{"$f":"CONCATENATE(\"Jahresergebnis \",'1. Geschäftsidee '!$B$7+2)","v":"Jahresergebnis 2"},null,null,{"$f":"CONCATENATE(\"Jahresergebnis \",'1. Geschäftsidee '!$B$7+3)","v":"Jahresergebnis 3"},null,null,{"$f":"CONCATENATE(\"Jahresergebnis \",'1. Geschäftsidee '!$B$7+4)","v":"Jahresergebnis 4"}]
[null,null,null,null,null,null,null,null,{"$f":"C43","v":-17000},null,null,{"$f":"E43","v":-16095.126009358659},null,null,{"$f":"G43","v":-15145.008319185252},null,null,{"$f":"I43","v":-14147.384744503173},null,null,{"$f":"K43","v":-13099.879991086991}]
[]
[null,null,null,null,null,null,null,{"$f":"R172","v":0.23},null,{"$f":"IF(I$180<=0,0,IF(I$180>=$O172,$P172*$H182,$I180*$H182))","v":0},null,null,{"$f":"IF(L$180<=0,0,IF(L$180>=$M172,$O172*$H182,L180*$H182))","v":0},null,null,{"$f":"IF(O$180<=0,0,IF(O$180>=$M172,$O172*$H182,O180*$H182))","v":0},null,null,{"$f":"IF(R$180<=0,0,IF(R$180>=$M172,$O172*$H182,R180*$H182))","v":0},null,null,{"$f":"IF(U$180<=0,0,IF(U$180>=$M172,$O172*$H182,U180*$H182))","v":0}]
[null,null,null,null,null,null,null,{"$f":"R173","v":0.25},null,{"$f":"IF(J182=0,0,IF(J182=$T172,IF(I$180<$O173,(I$180-$P172)*$H183,$T173), 0))","v":0},null,null,{"$f":"IF(M182=0,0,IF(M182=$T172,IF(L$180<$O173,(L$180-$P172)*$H183,$T173), 0))","v":0},null,null,{"$f":"IF(P182=0,0,IF(P182=$T172,IF(O$180<$O173,(O$180-$P172)*$H183,$T173), 0))","v":0},null,null,{"$f":"IF(S182=0,0,IF(S182=$T172,IF(R$180<$O173,(R$180-$P172)*$H183,$T173), 0))","v":0},null,null,{"$f":"IF(V182=0,0,IF(V182=$T172,IF(U$180<$O173,(U$180-$P172)*$H183,$T173), 0))","v":0}]
[null,null,null,null,null,null,null,{"$f":"R174","v":0.35},null,{"$f":"IF(J183=0,0,IF(J183=$T173,IF(I$180<$O174,(I$180-$P173-$P172)*$H184,$T174), 0))","v":0},null,null,{"$f":"IF(M183=0,0,IF(M183=$T173,IF(L$180<$O174,(L$180-$P173-$P172)*$H184,$T174), 0))","v":0},null,null,{"$f":"IF(P183=0,0,IF(P183=$T173,IF(O$180<$O174,(O$180-$P173-$P172)*$H184,$T174), 0))","v":0},null,null,{"$f":"IF(S183=0,0,IF(S183=$T173,IF(R$180<$O174,(R$180-$P173-$P172)*$H184,$T174), 0))","v":0},null,null,{"$f":"IF(V183=0,0,IF(V183=$T173,IF(U$180<$O174,(U$180-$P173-$P172)*$H184,$T174), 0))","v":0}]
[null,null,null,null,null,null,null,{"$f":"R175","v":0.43},null,{"$f":"IF(J184=0,0,IF(J184=$T174,(I180-SUM($P172:$Q174))*$H185,0))","v":0},null,null,{"$f":"IF(M184=0,0,IF(M184=$T174,(L180-SUM($P172:$Q174))*$H185,0))","v":0},null,null,{"$f":"IF(P184=0,0,IF(P184=$T174,(O180-SUM($P172:$Q174))*$H185,0))","v":0},null,null,{"$f":"IF(S184=0,0,IF(S184=$T174,(R180-SUM($P172:$Q174))*$H185,0))","v":0},null,null,{"$f":"IF(V184=0,0,IF(V184=$T174,(U180-SUM($P172:$Q174))*$H185,0))","v":0}]
[null,null,null,null,null,null,"TOT IPREF",null,null,{"$f":"SUM(J182:J185)","v":0},null,null,{"$f":"SUM(M182:M185)","v":0},null,null,{"$f":"SUM(P182:P185)","v":0},null,null,{"$f":"SUM(S182:S185)","v":0},null,null,{"$f":"SUM(V182:V185)","v":0}]
[]
[null,null,null,null,null,null,"Berechnung IRAP auf Steuergrundlage"]
[]
[null,null,null,null,null,null,null,null,{"$f":"'1. Geschäftsidee '!$B$7","v":0},null,null,{"$f":"'1. Geschäftsidee '!$B$7+1","v":1},null,null,{"$f":"'1. Geschäftsidee '!$B$7+2","v":2},null,null,{"$f":"'1. Geschäftsidee '!$B$7+3","v":3},null,null,{"$f":"'1. Geschäftsidee '!$B$7+4","v":4}]
[]
[null,null,null,null,null,null,"Steuergrundlage",null,null,{"$f":"C39","v":-12000},null,null,{"$f":"E39","v":-12000},null,null,{"$f":"G39","v":-12000},null,null,{"$f":"I39","v":-12000},null,null,{"$f":"K39","v":-12000}]
[]
[null,null,null,null,null,null,"Steuersatz",null,null,{"$f":"IF('1. Geschäftsidee '!$K$3=1,0,3.9%)","v":0},null,null,{"$f":"IF('1. Geschäftsidee '!$K$3=1,0,3.9%)","v":0},null,null,{"$f":"IF('1. Geschäftsidee '!$K$3=1,0,3.9%)","v":0},null,null,{"$f":"IF('1. Geschäftsidee '!$K$3=1,0,3.9%)","v":0},null,null,{"$f":"IF('1. Geschäftsidee '!$K$3=1,0,3.9%)","v":0}]
[]
[null,null,null,null,null,null,"Betrag IRAP",null,null,{"$f":"IF(J194*J192<0, 0, J194*J192)","v":0},null,null,{"$f":"IF(M194*M192<0, 0, M194*M192)","v":0},null,null,{"$f":"IF(P194*P192<0, 0, P194*P192)","v":0},null,null,{"$f":"IF(S194*S192<0, 0, S194*S192)","v":0},null,null,{"$f":"IF(V194*V192<0, 0, V194*V192)","v":0}]
[]
[]
[null,null,null,null,null,null,"SUMME Gesamt Steuer",null,null,{"$f":"J196+J186","v":0},null,null,{"$f":"M196+M186","v":0},null,null,{"$f":"P196+P186","v":0},null,null,{"$f":"S196+S186","v":0},null,null,{"$f":"V196+V186","v":0}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Betriebsergebnisrechnung "]
["Bezeichnung",null,"TSD EUR","% v .Umsatz",null,"gesamt","pagatorisch","Formel"]
["Betriebsleistung",null,{"$f":"INDEX(BEP,5,$B$5038)","v":0},{"$f":"IF(C212=0,0,C212/$C$212)","v":0},null,"BE - Leistung in Tsd. Euro",null,"Fixkosten/"]
["- variable Kosten",null,{"$f":"INDEX(BEP,4,$B$5038)","v":0},0,null,{"$f":"IF(D214=0,0,C217/D214)","v":0},{"$f":"IF(D214=0,0,C217/D214)","v":0},"DB in %"]
["Deckungsbeitrag",null,{"$f":"C212-C213","v":0},0,null,"Sicherheitsstrecke in  Tsd. Euro",null,"IST-Umsatz-"]
["bare Strukturkosten + Zinsen",null,{"$f":"C217","v":12000},{"$error":"#DIV/0!"},null,{"$f":"C212-F213","v":0},{"$f":"C212-G213","v":0},"BE-Leistg."]
["nicht bare Kosten",null,{"$f":"C217","v":12000},{"$error":"#DIV/0!"},null,"Sicherheitskoeffizient in %",null,"Sich.strecke /"]
["Summe Strukturkosten",null,{"$f":"INDEX(BEP,3,$B$5038)","v":12000},{"$error":"#DIV/0!"},null,{"$f":"IF(C212=0,0,F215/C212)","v":0},{"$f":"IF(C212=0,0,G215/C212)","v":0},"IST-Leistg."]
["operatives Bruttoergebnis",null,{"$f":"INDEX(BEP,6,$B$5038)","v":-17000},{"$error":"#DIV/0!"}]
[null,null,null,null,null,null,"Steuerberechnung bei Kapitalgesellschaften"]
[]
[null,null,null,null,null,null,"Berechnung IRES auf Jahreseregbnis"]
[]
[null,null,null,null,null,null,null,null,{"$f":"'1. Geschäftsidee '!$B$7","v":0},null,null,{"$f":"'1. Geschäftsidee '!$B$7+1","v":1},null,null,{"$f":"'1. Geschäftsidee '!$B$7+2","v":2},null,null,{"$f":"'1. Geschäftsidee '!$B$7+3","v":3},null,null,{"$f":"'1. Geschäftsidee '!$B$7+4","v":4}]
[]
[null,null,null,null,null,null,"Jahresergebnis",null,null,{"$f":"I180","v":-17000},null,null,{"$f":"L180","v":-16095.126009358659},null,null,{"$f":"O180","v":-15145.008319185252},null,null,{"$f":"R180","v":-14147.384744503173},null,null,{"$f":"U180","v":-13099.879991086991}]
[]
[null,null,null,null,null,null,"Steuersatz",null,null,0.24,null,null,0.24,null,null,0.24,null,null,0.24,null,null,0.24]
[]
[null,null,null,null,null,null,"TOT IRES",null,null,{"$f":"IF(J225<0,0,J227*J225)","v":0},null,null,{"$f":"IF(M225<0,0,M227*M225)","v":0},null,null,{"$f":"IF(P225<0,0,P227*P225)","v":0},null,null,{"$f":"IF(S225<0,0,S227*S225)","v":0},null,null,{"$f":"IF(V225<0,0,V227*V225)","v":0}]
[]
[]
[null,null,null,null,null,null,"Berechnung IRAP auf Steuergrundlage"]
[]
[null,null,null,null,null,null,null,null,{"$f":"'1. Geschäftsidee '!$B$7","v":0},null,null,{"$f":"'1. Geschäftsidee '!$B$7+1","v":1},null,null,{"$f":"'1. Geschäftsidee '!$B$7+2","v":2},null,null,{"$f":"'1. Geschäftsidee '!$B$7+3","v":3},null,null,{"$f":"'1. Geschäftsidee '!$B$7+4","v":4}]
[]
[null,null,null,null,null,null,"Steuergrundlage",null,null,{"$f":"J192","v":-12000},null,null,{"$f":"M192","v":-12000},null,null,{"$f":"P192","v":-12000},null,null,{"$f":"S192","v":-12000},null,null,{"$f":"V192","v":-12000}]
[]
[null,null,null,null,null,null,"Steuersatz",null,null,{"$f":"IF('[1]1. Unternehmensbeschreibung'!$C$69=1,0,3.9%)","v":0},null,null,{"$f":"IF('[1]1. Unternehmensbeschreibung'!$C$69=1,0,3.9%)","v":0},null,null,{"$f":"IF('[1]1. Unternehmensbeschreibung'!$C$69=1,0,3.9%)","v":0},null,null,{"$f":"IF('[1]1. Unternehmensbeschreibung'!$C$69=1,0,3.9%)","v":0},null,null,{"$f":"IF('[1]1. Unternehmensbeschreibung'!$C$69=1,0,3.9%)","v":0}]
[]
[null,null,null,null,null,null,"Betrag IRAP",null,null,{"$f":"IF(J238*J236<0,0,J238*J236)","v":0},null,null,{"$f":"IF(M238*M236<0,0,M238*M236)","v":0},null,null,{"$f":"IF(P238*P236<0,0,P238*P236)","v":0},null,null,{"$f":"IF(S238*S236<0,0,S238*S236)","v":0},null,null,{"$f":"IF(V238*V236<0,0,V238*V236)","v":0}]
[]
[]
[null,null,null,null,null,null,"SUMME Gesamt Steuer",null,null,{"$f":"J240+J229","v":0},null,null,{"$f":"M240+M229","v":0},null,null,{"$f":"P240+P229","v":0},null,null,{"$f":"S240+S229","v":0},null,null,{"$f":"V240+V229","v":0}]
[]
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[null,"variable ","pagatorische","nicht bare","Gesamt","pagatorische","Gesamt-","Gewinn/","Menge","BEM"]
["Umsatz/Leistung","Kosten","Fixkosten","Fixkosten","Fixkosten","Gesamtkosten","Kosten","Verlust"]
[0,{"$f":"A5027*D$213","v":0},{"$f":"$C$217","v":12000},0,{"$f":"SUM(C5027:D5027)","v":12000},{"$f":"SUM(B5027,C5027)","v":12000},{"$f":"SUM(B5027,E5027)","v":12000},{"$f":"A5027-G5027","v":-12000},{"$f":"IF(A5027=0,0,A5027/'6. Erfolgsrechnung Jahr'!$B$5)","v":0},{"$f":"IF(I5027=0,0,(E5027/((A5027-B5027)/C12)))","v":0}]
[{"$f":"DBU*0.2","v":0},0,12000,0,12000,12000,12000,-12000,{"$f":"IF('4. Umsatzplanung'!B20=0,0,A5028/((('4. Umsatzplanung'!B5*'4. Umsatzplanung'!C5)+('4. Umsatzplanung'!B6*'4. Umsatzplanung'!C6)+('4. Umsatzplanung'!B7*'4. Umsatzplanung'!C7)+('4. Umsatzplanung'!B8*'4. Umsatzplanung'!C8)+('4. Umsatzplanung'!B9*'4. Umsatzplanung'!C9)+('4. Umsatzplanung'!B10*'4. Umsatzplanung'!C10))/'4. Umsatzplanung'!B20))","v":0},{"$f":"IF(C12=0,0,(E5028/((A5028-B5028)/C12)*0.2))","v":0}]
[{"$f":"DBU*0.4","v":0},0,12000,0,12000,12000,12000,-12000,{"$f":"IF('4. Umsatzplanung'!B20=0,0,A5029/((('4. Umsatzplanung'!B5*'4. Umsatzplanung'!C5)+('4. Umsatzplanung'!B6*'4. Umsatzplanung'!C6)+('4. Umsatzplanung'!B7*'4. Umsatzplanung'!C7)+('4. Umsatzplanung'!B8*'4. Umsatzplanung'!C8)+('4. Umsatzplanung'!B9*'4. Umsatzplanung'!C9)+('4. Umsatzplanung'!B10*'4. Umsatzplanung'!C10))/'4. Umsatzplanung'!B20))","v":0},{"$f":"IF(C12=0,0,((E5029/((A5029-B5029)/C12))*0.4))","v":0}]
[{"$f":"DBU*0.6","v":0},0,12000,0,12000,12000,12000,-12000,{"$f":"IF('4. Umsatzplanung'!B20=0,0,A5030/((('4. Umsatzplanung'!B5*'4. Umsatzplanung'!C5)+('4. Umsatzplanung'!B6*'4. Umsatzplanung'!C6)+('4. Umsatzplanung'!B7*'4. Umsatzplanung'!C7)+('4. Umsatzplanung'!B8*'4. Umsatzplanung'!C8)+('4. Umsatzplanung'!B9*'4. Umsatzplanung'!C9)+('4. Umsatzplanung'!B10*'4. Umsatzplanung'!C10))/'4. Umsatzplanung'!B20))","v":0},{"$f":"IF(C12=0,0,((E5030/((A5030-B5030)/C12))*0.6))","v":0}]
[{"$f":"DBU*0.8","v":0},0,12000,0,12000,12000,12000,-12000,{"$f":"IF('4. Umsatzplanung'!B20=0,0,A5031/((('4. Umsatzplanung'!B5*'4. Umsatzplanung'!C5)+('4. Umsatzplanung'!B6*'4. Umsatzplanung'!C6)+('4. Umsatzplanung'!B7*'4. Umsatzplanung'!C7)+('4. Umsatzplanung'!B8*'4. Umsatzplanung'!C8)+('4. Umsatzplanung'!B9*'4. Umsatzplanung'!C9)+('4. Umsatzplanung'!B10*'4. Umsatzplanung'!C10))/'4. Umsatzplanung'!B20))","v":0},{"$f":"IF(C12=0,0,((E5031/((A5031-B5031)/C12))*0.8))","v":0}]
[{"$f":"DBU","v":0},0,12000,0,12000,12000,12000,-12000,{"$f":"IF('4. Umsatzplanung'!B20=0,0,A5032/((('4. Umsatzplanung'!B5*'4. Umsatzplanung'!C5)+('4. Umsatzplanung'!B6*'4. Umsatzplanung'!C6)+('4. Umsatzplanung'!B7*'4. Umsatzplanung'!C7)+('4. Umsatzplanung'!B8*'4. Umsatzplanung'!C8)+('4. Umsatzplanung'!B9*'4. Umsatzplanung'!C9)+('4. Umsatzplanung'!B10*'4. Umsatzplanung'!C10))/'4. Umsatzplanung'!B20))","v":0},{"$f":"IF(C12=0,0,(E5032/((A5032-B5032)/C12)))","v":0}]
[{"$f":"DBU*1.2","v":0},0,12000,0,12000,12000,12000,-12000,{"$f":"IF('4. Umsatzplanung'!B20=0,0,A5033/((('4. Umsatzplanung'!B5*'4. Umsatzplanung'!C5)+('4. Umsatzplanung'!B6*'4. Umsatzplanung'!C6)+('4. Umsatzplanung'!B7*'4. Umsatzplanung'!C7)+('4. Umsatzplanung'!B8*'4. Umsatzplanung'!C8)+('4. Umsatzplanung'!B9*'4. Umsatzplanung'!C9)+('4. Umsatzplanung'!B10*'4. Umsatzplanung'!C10))/'4. Umsatzplanung'!B20))","v":0},{"$f":"IF(C12=0,0,((E5033/((A5033-B5033)/C12))*1.2))","v":0}]
[{"$f":"DBU*1.4","v":0},0,12000,0,12000,12000,12000,-12000,{"$f":"IF('4. Umsatzplanung'!B20=0,0,A5034/((('4. Umsatzplanung'!B5*'4. Umsatzplanung'!C5)+('4. Umsatzplanung'!B6*'4. Umsatzplanung'!C6)+('4. Umsatzplanung'!B7*'4. Umsatzplanung'!C7)+('4. Umsatzplanung'!B8*'4. Umsatzplanung'!C8)+('4. Umsatzplanung'!B9*'4. Umsatzplanung'!C9)+('4. Umsatzplanung'!B10*'4. Umsatzplanung'!C10))/'4. Umsatzplanung'!B20))","v":0},{"$f":"IF(C12=0,0,((E5034/((A5034-B5034)/C12))*1.4))","v":0}]
[{"$f":"DBU*1.6","v":0},0,12000,0,12000,12000,12000,-12000,{"$f":"IF('4. Umsatzplanung'!B20=0,0,A5035/((('4. Umsatzplanung'!B5*'4. Umsatzplanung'!C5)+('4. Umsatzplanung'!B6*'4. Umsatzplanung'!C6)+('4. Umsatzplanung'!B7*'4. Umsatzplanung'!C7)+('4. Umsatzplanung'!B8*'4. Umsatzplanung'!C8)+('4. Umsatzplanung'!B9*'4. Umsatzplanung'!C9)+('4. Umsatzplanung'!B10*'4. Umsatzplanung'!C10))/'4. Umsatzplanung'!B20))","v":0},{"$f":"IF(C12=0,0,((E5035/((A5035-B5035)/C12))*1.6))","v":0}]
[{"$f":"DBU*1.8","v":0},0,12000,1,12001,12000,12001,-12001,{"$f":"IF('4. Umsatzplanung'!B20=0,0,A5036/((('4. Umsatzplanung'!B5*'4. Umsatzplanung'!C5)+('4. Umsatzplanung'!B6*'4. Umsatzplanung'!C6)+('4. Umsatzplanung'!B7*'4. Umsatzplanung'!C7)+('4. Umsatzplanung'!B8*'4. Umsatzplanung'!C8)+('4. Umsatzplanung'!B9*'4. Umsatzplanung'!C9)+('4. Umsatzplanung'!B10*'4. Umsatzplanung'!C10))/'4. Umsatzplanung'!B20))","v":0},{"$f":"IF(C12=0,0,((E5036/((A5036-B5036)/C12))*1.8))","v":0}]
[]
[1,{"$f":"A5038+1","v":2},1,2,3,4,5]
[{"$f":"C3","v":"Jahr 1"},"Menge",{"$f":"'4. Umsatzplanung'!$C$20","v":0},{"$f":"'4. Umsatzplanung'!$C$40","v":0},{"$f":"'4. Umsatzplanung'!$C$60","v":0},{"$f":"'4. Umsatzplanung'!$C$80","v":0},{"$f":"'4. Umsatzplanung'!$C$100","v":0}]
[{"$f":"E3","v":"Jahr 2"},"FK",{"$f":"$C$37","v":12000},{"$f":"$E$37","v":12000},{"$f":"$G$37","v":12000},{"$f":"$I$37","v":12000},{"$f":"$K$37","v":12000}]
[{"$f":"G3","v":"Jahr 3"},"VK",{"$f":"($C$4-$C$13)","v":0},{"$f":"($E$4-$E$13)","v":0},{"$f":"($G$4-$G$13)","v":0},{"$f":"($I$4-$I$13)","v":0},{"$f":"($K$4-$K$13)","v":0}]
[{"$f":"I3","v":"Jahr 4"},"Umsatz / Leistung",{"$f":"$C$4","v":0},{"$f":"$E$4","v":0},{"$f":"$G$4","v":0},{"$f":"$I$4","v":0},{"$f":"$K$4","v":0}]
[{"$f":"K3","v":"Jahr 5"},"EBIT",{"$f":"$C$43","v":-17000},{"$f":"$E$43","v":-16095.126009358659},{"$f":"$G$43","v":-15145.008319185252},{"$f":"$I$43","v":-14147.384744503173},{"$f":"$K$43","v":-13099.879991086991}]
[null,"BEM",{"$f":"IF(C5039=0,0,C5040/((C5042-C5041)/C5039))","v":0},{"$f":"IF(D5039=0,0,D5040/((D5042-D5041)/D5039))","v":0},{"$f":"IF(E5039=0,0,E5040/((E5042-E5041)/E5039))","v":0},{"$f":"IF(F5039=0,0,F5040/((F5042-F5041)/F5039))","v":0},{"$f":"IF(G5039=0,0,G5040/((G5042-G5041)/G5039))","v":0}]

{"sheet":"7. Erfolgsrechnung Monat","index":8,"n_rows":94,"n_cols":15,"rows_kept":94,"cut":false,"hidden":true,"merged":[[26,0,26,1],[31,0,31,1],[38,0,38,1],[40,0,40,1],[34,0,34,1],[35,0,35,1],[36,0,36,1],[21,0,21,1],[18,0,18,1],[19,0,19,1],[24,0,24,1],[25,0,25,1],[5,0,5,1],[12,0,12,1],[17,0,17,1],[7,0,7,1],[8,0,8,1],[6,0,6,1],[9,0,9,1],[10,0,10,1],[11,0,11,1],[13,0,13,1],[14,0,14,1],[16,0,16,1],[15,0,15,1],[0,0,0,14],[2,0,2,1],[3,0,3,1],[4,0,4,1],[1,0,1,14]]}
["Erfolgsrechnung und Rentabilitätsvorschau (Monat)"]
["Die Werte \"Umsatz\", \"Wareneinsatz\" und \"variable Kosten\" werden aus der Tabelle \"6. Erfolgsrechnung Jahr\" übernommen. Die Aufteilung dieser Daten auf die Monate erfolgt nach % (Zeile 4)."]
["Beschreibung",null,"Jahr","Januar ","Februar","März","April","Mai","Juni","Juli","August","September","Oktober","November","Dezember"]
["Anteil in % pro Monat",null,{"$f":"SUM(D4:O4)","v":0}]
["   Umsatz",null,{"$f":"'6. Erfolgsrechnung Jahr'!C4","v":0},{"$f":"$C5*D4","v":0},{"$f":"$C5*E4","v":0},0,0,0,0,0,0,0,0,0,0]
["-  Wareneinsatz",null,{"$f":"'6. Erfolgsrechnung Jahr'!C5","v":0},{"$f":"IF(D5=0,0,D4*'4. Umsatzplanung'!$F$20)","v":0},{"$f":"IF(E5=0,0,E4*'4. Umsatzplanung'!$F$20)","v":0},{"$f":"IF(F5=0,0,F4*'4. Umsatzplanung'!$F$20)","v":0},{"$f":"IF(G5=0,0,G4*'4. Umsatzplanung'!$F$20)","v":0},{"$f":"IF(H5=0,0,H4*'4. Umsatzplanung'!$F$20)","v":0},{"$f":"IF(I5=0,0,I4*'4. Umsatzplanung'!$F$20)","v":0},{"$f":"IF(J5=0,0,J4*'4. Umsatzplanung'!$F$20)","v":0},{"$f":"IF(K5=0,0,K4*'4. Umsatzplanung'!$F$20)","v":0},{"$f":"IF(L5=0,0,L4*'4. Umsatzplanung'!$F$20)","v":0},{"$f":"IF(M5=0,0,M4*'4. Umsatzplanung'!$F$20)","v":0},{"$f":"IF(N5=0,0,N4*'4. Umsatzplanung'!$F$20)","v":0},{"$f":"IF(O5=0,0,O4*'4. Umsatzplanung'!$F$20)","v":0}]
["= Rohertrag ",null,{"$f":"C5-C6","v":0},{"$f":"D5-D6","v":0},0,0,0,0,0,0,0,0,0,0,0]
["-  Leistungen von Dritten",null,{"$f":"SUM(D8:O8)","v":0},{"$f":"IF(D5=0,0,D5*'6. Erfolgsrechnung Jahr'!$D$7)","v":0},{"$f":"IF(E5=0,0,E5*'6. Erfolgsrechnung Jahr'!$D$7)","v":0},{"$f":"IF(F5=0,0,F5*'6. Erfolgsrechnung Jahr'!$D$7)","v":0},{"$f":"IF(G5=0,0,G5*'6. Erfolgsrechnung Jahr'!$D$7)","v":0},{"$f":"IF(H5=0,0,H5*'6. Erfolgsrechnung Jahr'!$D$7)","v":0},{"$f":"IF(I5=0,0,I5*'6. Erfolgsrechnung Jahr'!$D$7)","v":0},{"$f":"IF(J5=0,0,J5*'6. Erfolgsrechnung Jahr'!$D$7)","v":0},{"$f":"IF(K5=0,0,K5*'6. Erfolgsrechnung Jahr'!$D$7)","v":0},{"$f":"IF(L5=0,0,L5*'6. Erfolgsrechnung Jahr'!$D$7)","v":0},{"$f":"IF(M5=0,0,M5*'6. Erfolgsrechnung Jahr'!$D$7)","v":0},{"$f":"IF(N5=0,0,N5*'6. Erfolgsrechnung Jahr'!$D$7)","v":0},{"$f":"IF(O5=0,0,O5*'6. Erfolgsrechnung Jahr'!$D$7)","v":0}]
["-  Provisionen auf Umsatz",null,{"$f":"SUM(D9:O9)","v":0},{"$f":"IF(D5=0,0,D5*'6. Erfolgsrechnung Jahr'!$D$8)","v":0},{"$f":"IF(E5=0,0,E5*'6. Erfolgsrechnung Jahr'!$D$8)","v":0},{"$f":"IF(F5=0,0,F5*'6. Erfolgsrechnung Jahr'!$D$8)","v":0},{"$f":"IF(G5=0,0,G5*'6. Erfolgsrechnung Jahr'!$D$8)","v":0},{"$f":"IF(H5=0,0,H5*'6. Erfolgsrechnung Jahr'!$D$8)","v":0},{"$f":"IF(I5=0,0,I5*'6. Erfolgsrechnung Jahr'!$D$8)","v":0},{"$f":"IF(J5=0,0,J5*'6. Erfolgsrechnung Jahr'!$D$8)","v":0},{"$f":"IF(K5=0,0,K5*'6. Erfolgsrechnung Jahr'!$D$8)","v":0},{"$f":"IF(L5=0,0,L5*'6. Erfolgsrechnung Jahr'!$D$8)","v":0},{"$f":"IF(M5=0,0,M5*'6. Erfolgsrechnung Jahr'!$D$8)","v":0},{"$f":"IF(N5=0,0,N5*'6. Erfolgsrechnung Jahr'!$D$8)","v":0},{"$f":"IF(O5=0,0,O5*'6. Erfolgsrechnung Jahr'!$D$8)","v":0}]
["-  Logistik, Transport, Verpackung",null,{"$f":"SUM(D10:O10)","v":0},{"$f":"IF(D5=0,0,D5*'6. Erfolgsrechnung Jahr'!$D$9)","v":0},{"$f":"IF(E5=0,0,E5*'6. Erfolgsrechnung Jahr'!$D$9)","v":0},{"$f":"IF(F5=0,0,F5*'6. Erfolgsrechnung Jahr'!$D$9)","v":0},{"$f":"IF(G5=0,0,G5*'6. Erfolgsrechnung Jahr'!$D$9)","v":0},{"$f":"IF(H5=0,0,H5*'6. Erfolgsrechnung Jahr'!$D$9)","v":0},{"$f":"IF(I5=0,0,I5*'6. Erfolgsrechnung Jahr'!$D$9)","v":0},{"$f":"IF(J5=0,0,J5*'6. Erfolgsrechnung Jahr'!$D$9)","v":0},{"$f":"IF(K5=0,0,K5*'6. Erfolgsrechnung Jahr'!$D$9)","v":0},{"$f":"IF(L5=0,0,L5*'6. Erfolgsrechnung Jahr'!$D$9)","v":0},{"$f":"IF(M5=0,0,M5*'6. Erfolgsrechnung Jahr'!$D$9)","v":0},{"$f":"IF(N5=0,0,N5*'6. Erfolgsrechnung Jahr'!$D$9)","v":0},{"$f":"IF(O5=0,0,O5*'6. Erfolgsrechnung Jahr'!$D$9)","v":0}]
["-  sonstige variable Kosten",null,{"$f":"SUM(D11:O11)","v":0},{"$f":"IF(D5=0,0,D5*'6. Erfolgsrechnung Jahr'!$D$10)","v":0},{"$f":"IF(E5=0,0,E5*'6. Erfolgsrechnung Jahr'!$D$10)","v":0},{"$f":"IF(F5=0,0,F5*'6. Erfolgsrechnung Jahr'!$D$10)","v":0},{"$f":"IF(G5=0,0,G5*'6. Erfolgsrechnung Jahr'!$D$10)","v":0},{"$f":"IF(H5=0,0,H5*'6. Erfolgsrechnung Jahr'!$D$10)","v":0},{"$f":"IF(I5=0,0,I5*'6. Erfolgsrechnung Jahr'!$D$10)","v":0},{"$f":"IF(J5=0,0,J5*'6. Erfolgsrechnung Jahr'!$D$10)","v":0},{"$f":"IF(K5=0,0,K5*'6. Erfolgsrechnung Jahr'!$D$10)","v":0},{"$f":"IF(L5=0,0,L5*'6. Erfolgsrechnung Jahr'!$D$10)","v":0},{"$f":"IF(M5=0,0,M5*'6. Erfolgsrechnung Jahr'!$D$10)","v":0},{"$f":"IF(N5=0,0,N5*'6. Erfolgsrechnung Jahr'!$D$10)","v":0},{"$f":"IF(O5=0,0,O5*'6. Erfolgsrechnung Jahr'!$D$10)","v":0}]
["= Summe variable Kosten ",null,{"$f":"SUM(C8:C11)","v":0},{"$f":"SUM(D8:D11)","v":0},{"$f":"SUM(E8:E11)","v":0},0,0,0,0,0,0,0,0,0,0]
["= variable Kosten inkl. Wareneinsatz",null,{"$f":"C6+C12","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
["= Deckungsbeitrag",null,{"$f":"C5-C13","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
["- Personalkosten ",null,{"$f":"'6. Erfolgsrechnung Jahr'!C14","v":0},{"$f":"IF(D$68>'5. Personalkosten'!$J$1,0,'6. Erfolgsrechnung Jahr'!$C14/12)","v":0},{"$f":"IF(E$68>'5. Personalkosten'!$J$1,0,'6. Erfolgsrechnung Jahr'!$C14/12)","v":0},{"$f":"IF(F$68>'5. Personalkosten'!$J$1,0,'6. Erfolgsrechnung Jahr'!$C14/12)","v":0},{"$f":"IF(G$68>'5. Personalkosten'!$J$1,0,'6. Erfolgsrechnung Jahr'!$C14/12)","v":0},{"$f":"IF(H$68>'5. Personalkosten'!$J$1,0,'6. Erfolgsrechnung Jahr'!$C14/12)","v":0},{"$f":"IF(I$68>'5. Personalkosten'!$J$1,0,'6. Erfolgsrechnung Jahr'!$C14/12)","v":0},{"$f":"IF(J$68>'5. Personalkosten'!$J$1,0,'6. Erfolgsrechnung Jahr'!$C14/12)","v":0},{"$f":"IF(K$68>'5. Personalkosten'!$J$1,0,'6. Erfolgsrechnung Jahr'!$C14/12)","v":0},{"$f":"IF(L$68>'5. Personalkosten'!$J$1,0,'6. Erfolgsrechnung Jahr'!$C14/12)","v":0},{"$f":"IF(M$68>'5. Personalkosten'!$J$1,0,'6. Erfolgsrechnung Jahr'!$C14/12)","v":0},{"$f":"IF(N$68>'5. Personalkosten'!$J$1,0,'6. Erfolgsrechnung Jahr'!$C14/12)","v":0},{"$f":"IF(O$68>'5. Personalkosten'!$J$1,0,'6. Erfolgsrechnung Jahr'!$C14/12)","v":0}]
["Beginn der Tätigkeit im Monat",null,"Januar"]
["- Unternehmerlohn",null,{"$f":"'6. Erfolgsrechnung Jahr'!C15","v":0},{"$f":"IF(D$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C15/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(E$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C15/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(F$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C15/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(G$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C15/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(H$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C15/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(I$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C15/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(J$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C15/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(K$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C15/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(L$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C15/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(M$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C15/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(N$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C15/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(O$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C15/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0}]
["- Roh-, Hilfs- und Betriebsstoffe",null,{"$f":"'6. Erfolgsrechnung Jahr'!C16","v":0},{"$f":"IF(D$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C16/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(E$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C16/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(F$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C16/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(G$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C16/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(H$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C16/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(I$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C16/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(J$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C16/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(K$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C16/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(L$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C16/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(M$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C16/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(N$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C16/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(O$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C16/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0}]
["- Kleininvestitionen",null,{"$f":"'6. Erfolgsrechnung Jahr'!C17","v":0},{"$f":"IF(D$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C17/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(E$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C17/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(F$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C17/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(G$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C17/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(H$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C17/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(I$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C17/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(J$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C17/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(K$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C17/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(L$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C17/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(M$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C17/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(N$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C17/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(O$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C17/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0}]
["- Energie/Wasser/Müllkosten",null,{"$f":"'6. Erfolgsrechnung Jahr'!C18","v":0},{"$f":"IF(D$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C18/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(E$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C18/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(F$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C18/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(G$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C18/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(H$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C18/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(I$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C18/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(J$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C18/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(K$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C18/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(L$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C18/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(M$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C18/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(N$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C18/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(O$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C18/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0}]
["- Reparatur und Instandhaltung",null,{"$f":"'6. Erfolgsrechnung Jahr'!C19","v":0},{"$f":"IF(D$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C19/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(E$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C19/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(F$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C19/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(G$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C19/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(H$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C19/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(I$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C19/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(J$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C19/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(K$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C19/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(L$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C19/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(M$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C19/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(N$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C19/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(O$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C19/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0}]
["- Fuhrparkkosten",null,{"$f":"'6. Erfolgsrechnung Jahr'!C20","v":0},{"$f":"IF(D$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C20/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(E$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C20/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(F$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C20/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(G$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C20/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(H$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C20/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(I$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C20/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(J$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C20/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(K$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C20/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(L$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C20/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(M$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C20/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(N$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C20/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(O$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C20/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0}]
["- Versicherungen",null,{"$f":"'6. Erfolgsrechnung Jahr'!C21","v":0},{"$f":"IF(D$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C21/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(E$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C21/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(F$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C21/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(G$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C21/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(H$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C21/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(I$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C21/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(J$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C21/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(K$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C21/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(L$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C21/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(M$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C21/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(N$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C21/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(O$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C21/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0}]
["- sonstige Betriebskosten",null,{"$f":"'6. Erfolgsrechnung Jahr'!C22","v":0},{"$f":"IF(D$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C22/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(E$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C22/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(F$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C22/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(G$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C22/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(H$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C22/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(I$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C22/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(J$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C22/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(K$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C22/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(L$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C22/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(M$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C22/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(N$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C22/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(O$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C22/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0}]
["- Büromaterial",null,{"$f":"'6. Erfolgsrechnung Jahr'!C23","v":0},{"$f":"IF(D$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C23/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(E$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C23/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(F$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C23/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(G$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C23/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(H$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C23/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(I$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C23/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(J$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C23/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(K$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C23/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(L$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C23/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(M$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C23/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(N$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C23/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(O$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C23/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0}]
["- Post/Telefon/Internet",null,{"$f":"'6. Erfolgsrechnung Jahr'!C24","v":0},{"$f":"IF(D$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C24/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(E$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C24/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(F$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C24/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(G$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C24/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(H$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C24/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(I$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C24/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(J$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C24/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(K$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C24/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(L$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C24/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(M$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C24/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(N$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C24/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(O$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C24/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0}]
["- Rechts- und Beratungskosten",null,{"$f":"'6. Erfolgsrechnung Jahr'!C25","v":12000},{"$f":"IF(D$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C25/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":1000},{"$f":"IF(E$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C25/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":1000},{"$f":"IF(F$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C25/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":1000},{"$f":"IF(G$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C25/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":1000},{"$f":"IF(H$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C25/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":1000},{"$f":"IF(I$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C25/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":1000},{"$f":"IF(J$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C25/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":1000},{"$f":"IF(K$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C25/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":1000},{"$f":"IF(L$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C25/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":1000},{"$f":"IF(M$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C25/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":1000},{"$f":"IF(N$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C25/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":1000},{"$f":"IF(O$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C25/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":1000}]
["- Gebühren/Beiträge/Abgaben",null,{"$f":"'6. Erfolgsrechnung Jahr'!C26","v":0},{"$f":"IF(D$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C26/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(E$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C26/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(F$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C26/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(G$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C26/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(H$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C26/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(I$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C26/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(J$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C26/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(K$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C26/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(L$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C26/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(M$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C26/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(N$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C26/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(O$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C26/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0}]
["- sonstige Verwaltungskosten",null,{"$f":"'6. Erfolgsrechnung Jahr'!C27","v":0},{"$f":"IF(D$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C27/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(E$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C27/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(F$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C27/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(G$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C27/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(H$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C27/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(I$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C27/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(J$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C27/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(K$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C27/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(L$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C27/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(M$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C27/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(N$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C27/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(O$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C27/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0}]
["- Werbung/Messen/Public Relations",null,{"$f":"'6. Erfolgsrechnung Jahr'!C28","v":0},{"$f":"IF(D$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C28/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(E$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C28/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(F$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C28/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(G$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C28/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(H$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C28/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(I$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C28/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(J$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C28/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(K$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C28/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(L$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C28/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(M$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C28/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(N$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C28/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(O$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C28/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0}]
["- Weiterbildung",null,{"$f":"'6. Erfolgsrechnung Jahr'!C29","v":0},{"$f":"IF(D$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C29/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(E$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C29/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(F$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C29/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(G$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C29/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(H$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C29/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(I$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C29/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(J$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C29/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(K$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C29/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(L$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C29/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(M$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C29/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(N$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C29/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(O$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C29/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0}]
["- Reise- und Repräsentationsspesen",null,{"$f":"'6. Erfolgsrechnung Jahr'!C30","v":0},{"$f":"IF(D$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C30/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(E$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C30/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(F$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C30/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(G$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C30/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(H$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C30/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(I$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C30/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(J$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C30/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(K$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C30/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(L$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C30/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(M$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C30/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(N$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C30/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(O$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C30/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0}]
["- Leasing",null,{"$f":"'6. Erfolgsrechnung Jahr'!C31","v":0},{"$f":"IF(D$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C31/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(E$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C31/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(F$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C31/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(G$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C31/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(H$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C31/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(I$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C31/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(J$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C31/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(K$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C31/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(L$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C31/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(M$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C31/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(N$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C31/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(O$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C31/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0}]
["- Miete und Pacht",null,{"$f":"'6. Erfolgsrechnung Jahr'!C32","v":0},{"$f":"IF(D$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C32/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(E$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C32/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(F$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C32/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(G$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C32/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(H$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C32/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(I$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C32/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(J$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C32/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(K$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C32/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(L$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C32/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(M$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C32/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(N$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C32/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(O$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C32/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0}]
[{"$f":"'6. Erfolgsrechnung Jahr'!A33","v":"- …"},null,{"$f":"'6. Erfolgsrechnung Jahr'!C33","v":0},{"$f":"IF(D$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C33/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(E$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C33/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(F$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C33/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(G$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C33/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(H$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C33/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(I$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C33/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(J$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C33/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(K$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C33/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(L$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C33/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(M$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C33/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(N$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C33/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(O$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C33/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0}]
[{"$f":"'6. Erfolgsrechnung Jahr'!A34","v":"- …"},null,{"$f":"'6. Erfolgsrechnung Jahr'!C34","v":0},{"$f":"IF(D$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C34/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(E$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C34/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(F$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C34/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(G$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C34/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(H$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C34/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(I$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C34/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(J$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C34/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(K$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C34/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(L$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C34/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(M$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C34/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(N$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C34/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(O$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C34/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0}]
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["- Abschreibung",null,{"$f":"'6. Erfolgsrechnung Jahr'!C36","v":0},{"$f":"IF(D$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C36/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(E$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C36/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(F$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C36/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(G$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C36/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(H$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C36/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(I$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C36/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(J$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C36/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(K$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C36/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(L$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C36/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(M$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C36/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(N$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C36/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0},{"$f":"IF(O$68>$F$70,0,'6. Erfolgsrechnung Jahr'!$C36/VLOOKUP($C$16,$D$70:$E$81,2,FALSE))","v":0}]
["= Fixkosten",null,{"$f":"SUM(C15:C38)","v":12000},{"$f":"SUM(D15:D38)","v":1000},1000,1000,1000,1000,1000,1000,1000,1000,1000,1000,1000]
[]
["= Betriebsergebnis (EBIT)",null,{"$f":"C14-C39","v":-12000},-1000,-1000,-1000,-1000,-1000,-1000,-1000,-1000,-1000,-1000,-1000,-1000]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,12,11,10,9,8,7,6,5,4,3,2,1]
[]
[null,null,null,"Januar",12,{"$f":"INDEX(E70:E81,G70)","v":12},{"$f":"VLOOKUP(C16,D83:E94,2,FALSE)","v":1}]
[null,null,null,"Februar",11]
[null,null,null,"März",10]
[null,null,null,"April",9]
[null,null,null,"Mai",8]
[null,null,null,"Juni",7]
[null,null,null,"Juli",6]
[null,null,null,"August",5]
[null,null,null,"September",4]
[null,null,null,"Oktober",3]
[null,null,null,"November",2]
[null,null,null,"Dezember",1]
[]
[null,null,null,"Januar",1]
[null,null,null,"Februar",2]
[null,null,null,"März",3]
[null,null,null,"April",4]
[null,null,null,"Mai",5]
[null,null,null,"Juni",6]
[null,null,null,"Juli",7]
[null,null,null,"August",8]
[null,null,null,"September",9]
[null,null,null,"Oktober",10]
[null,null,null,"November",11]
[null,null,null,"Dezember",12]

{"sheet":"7. Finanzplanung","index":9,"n_rows":5020,"n_cols":13,"rows_kept":5020,"cut":false,"hidden":false,"merged":[[17,0,17,5],[6,0,6,5],[0,0,0,5],[2,0,2,3],[3,0,3,3],[4,0,4,3]]}
["Finanzplanung und Kapitalbedarfsplanung"]
["Zahlungsfristen:",null,null,null,"Ihre Werte:"]
["Meine Ausgangsrechnungen (an Kunden) werden nach wie vielen Tagen bezahlt? (durchschnittlich)",null,null,null,null,"Tagen "]
["Meine Eingangsrechnungen (von Lieferanten)  bezahle ich nach wie vielen Tagen? (durchschnittlich)",null,null,null,null,"Tagen "]
["Lagerwert in % zum Umsatz ",null,null,null,null,"vom Umsatz"]
[null,"Jahr 1","Jahr 2","Jahr 3","Jahr 4","Jahr 5"]
["Kapitalbedarf"]
["Anlagevermögen ",{"$f":"'3. Investitionsplanung'!C25","v":0},{"$f":"'3. Investitionsplanung'!D25","v":0},{"$f":"'3. Investitionsplanung'!E25","v":0},{"$f":"'3. Investitionsplanung'!F25","v":0},{"$f":"'3. Investitionsplanung'!G25","v":0}]
["Gründungskosten",{"$f":"'3. Investitionsplanung'!C44","v":0},{"$f":"'3. Investitionsplanung'!D44","v":0},{"$f":"'3. Investitionsplanung'!E44","v":0},{"$f":"'3. Investitionsplanung'!F44","v":0},{"$f":"'3. Investitionsplanung'!G44","v":0}]
["Mehrwertsteuer",{"$f":"('3. Investitionsplanung'!C25+'3. Investitionsplanung'!C44)*0.22","v":0},{"$f":"('3. Investitionsplanung'!D25/122)*-100+'3. Investitionsplanung'!D25","v":0},{"$f":"('3. Investitionsplanung'!E25/122)*-100+'3. Investitionsplanung'!E25","v":0},{"$f":"('3. Investitionsplanung'!F25/122)*-100+'3. Investitionsplanung'!F25","v":0},{"$f":"('3. Investitionsplanung'!G25/122)*-100+'3. Investitionsplanung'!G25","v":0}]
["Kaution (Miete…)"]
["Lagerwertveränderung",{"$f":"B5010*E5","v":0},{"$f":"C5010*$E$5-B12","v":0},{"$f":"D5010*$E$5-C12-B12","v":0},{"$f":"E5010*$E$5-D12-C12-B12","v":0},{"$f":"F5010*$E$5-E12-D12-C12-B12","v":0},null,null,{"$f":"B12","v":0},{"$f":"SUM(B12:C12)","v":0},{"$f":"SUM(B12:D12)","v":0},{"$f":"SUM(B12:E12)","v":0},{"$f":"SUM(B12:F12)","v":0}]
["Kundenforderungen (Veränderung) ",{"$f":"B5010/365*E3","v":0},{"$f":"C5010/365*$E$3-B13","v":0},{"$f":"D5010/365*$E$3-B13-C13","v":0},{"$f":"E5010/365*$E$3-B13-C13-D13","v":0},{"$f":"F5010/365*$E$3-B13-C13-D13-E13","v":0},null,null,{"$f":"B13","v":0},{"$f":"SUM(B13:C13)","v":0},{"$f":"SUM(B13:D13)","v":0},{"$f":"SUM(B13:E13)","v":0},{"$f":"SUM(B13:F13)","v":0}]
["Tilgung / Rückzahlung Darlehen",{"$f":"'8. Tilgungsplan Überblick'!C5","v":0},{"$f":"'8. Tilgungsplan Überblick'!C6","v":0},{"$f":"'8. Tilgungsplan Überblick'!C7","v":0},{"$f":"'8. Tilgungsplan Überblick'!C8","v":0},{"$f":"'8. Tilgungsplan Überblick'!C9","v":0}]
["Kapitalbedarf des Jahres ",{"$f":"SUM(B8:B14)","v":0},{"$f":"SUM(C8:C14)","v":0},{"$f":"SUM(D8:D14)","v":0},{"$f":"SUM(E8:E14)","v":0},{"$f":"SUM(F8:F14)","v":0}]
["Kumulierter Kapitalbedarf / nur informativer Wert",{"$f":"B15","v":0},{"$f":"C15+B16","v":0},{"$f":"D15+C16","v":0},{"$f":"E15+D16","v":0},{"$f":"F15+E16","v":0}]
[]
["Finanzierung"]
["Eigenkapital und / oder Gesellschafterbeteiligung"]
["Einbringung von Anlagen"]
["Zinslose Kredite"]
["Öffentliche Förderungen"]
["Außenfinanzierung ohne Zinsbelastung jährlich",{"$f":"SUM(B19:B22)","v":0},{"$f":"SUM(C19:C22)","v":0},{"$f":"SUM(D19:D22)","v":0},{"$f":"SUM(E19:E22)","v":0},{"$f":"SUM(F19:F22)","v":0}]
["Außenfinanzierung ohne Zinsbelastung kumuliert",{"$f":"B23","v":0},{"$f":"C23+B24","v":0},{"$f":"D23+C24","v":0},{"$f":"E23+D24","v":0},{"$f":"F23+E24","v":0}]
["Brutto Cash flow aus laufender Geschäftstätigkeit",{"$f":"'6. Erfolgsrechnung Jahr'!C47","v":-17000},{"$f":"'6. Erfolgsrechnung Jahr'!E47","v":-16095.126009358659},{"$f":"'6. Erfolgsrechnung Jahr'!G47","v":-15145.008319185252},{"$f":"'6. Erfolgsrechnung Jahr'!I47","v":-14147.384744503173},{"$f":"'6. Erfolgsrechnung Jahr'!K47","v":-13099.879991086991}]
["Mehrwertsteuer von Investitionen aus Vorjahr",null,{"$f":"B10","v":0},{"$f":"C10","v":0},{"$f":"D10","v":0},{"$f":"E10","v":0}]
["Lieferantenverbindlichkeiten (Veränderung)",{"$f":"B5011/365*E4","v":0},{"$f":"C5011/365*$E$4-B27","v":0},{"$f":"D5011/365*$E$4-B27-C27","v":0},{"$f":"E5011/365*$E$4-B27-C27-D27","v":0},{"$f":"F5011/365*$E$4-B27-C27-D27-E27","v":0},null,null,{"$f":"B27","v":0},{"$f":"SUM(B27:C27)","v":0},{"$f":"SUM(B27:D27)","v":0},{"$f":"SUM(B27:E27)","v":0},{"$f":"SUM(B27:F27)","v":0}]
["Innenfinanzierung des Jahres ",{"$f":"B25+B27","v":-17000},{"$f":"C25+C26+C27","v":-16095.126009358659},{"$f":"D25+D26+D27","v":-15145.008319185252},{"$f":"E25+E26+E27","v":-14147.384744503173},{"$f":"F25+F26+F27","v":-13099.879991086991}]
["Innenfinanzierung kumuliert",{"$f":"B25+B23+B27","v":-17000},{"$f":"C28+B29","v":-33095.126009358661},{"$f":"D28+C29","v":-48240.134328543914},{"$f":"E28+D29","v":-62387.519073047086},{"$f":"F28+E29","v":-75487.399064134079}]
["zur Verfügung stehendes Kapital ohne Zinsbelastung",{"$f":"B23+B28","v":-17000},{"$f":"C23+C28","v":-16095.126009358659},{"$f":"D23+D28","v":-15145.008319185252},{"$f":"E23+E28","v":-14147.384744503173},{"$f":"F23+F28","v":-13099.879991086991}]
[]
[{"$f":"A15","v":"Kapitalbedarf des Jahres "},0,0,0,0,0]
[{"$f":"A30","v":"zur Verfügung stehendes Kapital ohne Zinsbelastung"},-17000,-16095.126009358659,-15145.008319185252,-14147.384744503173,-13099.879991086991]
["Finanzierungsüberschuss/-lücke",{"$f":"B33-B32","v":-17000},{"$f":"C33-C32","v":-16095.126009358659},{"$f":"D33-D32","v":-15145.008319185252},{"$f":"E33-E32","v":-14147.384744503173},{"$f":"F33-F32","v":-13099.879991086991}]
["Außenfinanzierung mit Zinsbelastung (Fremdkapital)"]
["Langfristige Finanzierungen"]
["Darlehen 1 (Bank, Gesellschafter, andere) "]
["Laufzeit (in Jahren) "]
["Zinssatz"]
["Tilgungsfreier Zeitraum"]
["Darlehen 2 (Bank, Gesellschafter, andere) "]
["Laufzeit (in Jahren) "]
["Zinssatz"]
["Tilgungsfreier Zeitraum"]
["Darlehen 3 (Bank, Gesellschafter, andere) ",null,null,null,null,null,null," "]
["Laufzeit (in Jahren) "]
["Zinssatz"]
["Tilgungsfreier Zeitraum"]
["Außenfinanzierung mit Zinsbelastung langfristig",{"$f":"B37+B41+B45","v":0},{"$f":"C37+C41+C45","v":0},{"$f":"D37+D41+D45","v":0},{"$f":"E37+E41+E45","v":0},{"$f":"F37+F41+F45","v":0}]
["Außenfinanzierung mit Zinsbelastung kumuliert",{"$f":"B49","v":0},{"$f":"C49+B50-B14","v":0},{"$f":"D49+C50-C14","v":0},{"$f":"E49+D50-D14","v":0},{"$f":"F49+E50-E14","v":0}]
["Kurzfristige Finanzierungen"]
["Kontokorrent Anfangsbestand ",null,{"$f":"B54","v":-17000},{"$f":"C54","v":-33095.126009358661},{"$f":"D54","v":-48240.134328543914},{"$f":"E54","v":-62387.519073047086}]
["Kontokorrent Rahmen ",null,null,null,null,null,null,null,{"$f":"I12+I13-I27","v":0},{"$f":"J12+J13-J27","v":0},{"$f":"K12+K13-K27","v":0},{"$f":"L12+L13-L27","v":0},{"$f":"M12+M13-M27","v":0}]
["Kontokorrent Endbestand ",{"$f":"B34+B49+B52","v":-17000},{"$f":"C34+C49+C52","v":-33095.126009358661},{"$f":"D34+D49+D52","v":-48240.134328543914},{"$f":"E34+E49+E52","v":-62387.519073047086},{"$f":"F34+F49+F52","v":-75487.399064134079}]
["Unter-/Überdeckung K/K",{"$f":"B53+B54","v":-17000},{"$f":"C53+C54","v":-33095.126009358661},{"$f":"D53+D54","v":-48240.134328543914},{"$f":"E53+E54","v":-62387.519073047086},{"$f":"F53+F54","v":-75487.399064134079}]
["Veränderung Außenfinanzierung mit Zinsbelastung ",{"$f":"IF(B54<0,B49-B54,B49)","v":17000},{"$f":"IF(C54<0,C49-C54,C49)","v":33095.126009358661},{"$f":"IF(D54<0,D49-D54,D49)","v":48240.134328543914},{"$f":"IF(E54<0,E49-E54,E49)","v":62387.519073047086},{"$f":"IF(F54<0,F49-F54,F49)","v":75487.399064134079}]
[]
["Berechnung der Fremdkapitalzinsen"]
["verzinsliches Fremdkapital kumuliert am Jahresende ",{"$f":"-B54+B50-B14","v":17000},{"$f":"-C54+C50-C14","v":33095.126009358661},{"$f":"-D54+D50-D14","v":48240.134328543914},{"$f":"-E54+E50-E14","v":62387.519073047086},{"$f":"-F54+F50-F14","v":75487.399064134079}]
["Zinssatz aktiv (Habenzinsen) Kontokorrent"]
["Zinssatz passiv (Sollzinsen) Kontokorrent "]
["Zinsen Kontokorrent",{"$f":"B5018+B5019","v":0},{"$f":"C5018+C5019","v":0},{"$f":"D5018+D5019","v":0},{"$f":"E5018+E5019","v":0},{"$f":"F5018+F5019","v":0}]
["Habenzinsen Kontokorrent",{"$f":"B5018","v":0},0,0,0,0]
["Sollzinsen Kontokorrent",0,0,0,0,0]
["Zinsen Darlehen",{"$f":"-'8. Tilgungsplan Überblick'!D5","v":0},{"$f":"-'8. Tilgungsplan Überblick'!D6","v":0},{"$f":"-'8. Tilgungsplan Überblick'!D7","v":0},{"$f":"-'8. Tilgungsplan Überblick'!D8","v":0},{"$f":"-'8. Tilgungsplan Überblick'!D9","v":0}]
["Zinsergebnis",{"$f":"SUM(B63:B65)","v":0},{"$f":"SUM(C63:C65)","v":0},{"$f":"SUM(D63:D65)","v":0},{"$f":"SUM(E63:E65)","v":0},{"$f":"SUM(F63:F65)","v":0}]
["Zinsen Erfolgsrechnung",{"$f":"'6. Erfolgsrechnung Jahr'!C40","v":5000},{"$f":"'6. Erfolgsrechnung Jahr'!E40","v":4095.1260093586588},{"$f":"'6. Erfolgsrechnung Jahr'!G40","v":3145.0083191852518},{"$f":"'6. Erfolgsrechnung Jahr'!I40","v":2147.3847445031738},{"$f":"'6. Erfolgsrechnung Jahr'!K40","v":1099.8799910869918}]
["Ergebnis muss 0 sein (bitte auf das graue Feld klicken)",{"$f":"B66+B67","v":5000},{"$f":"C66+C67","v":4095.1260093586588},3145.0083191852518,2147.3847445031738,1099.8799910869918]
[]
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["Jahr ",{"$f":"B6","v":"Jahr 1"},{"$f":"C6","v":"Jahr 2"},{"$f":"D6","v":"Jahr 3"},{"$f":"E6","v":"Jahr 4"},{"$f":"F6","v":"Jahr 5"}]
[{"$f":"A$32","v":"Kapitalbedarf des Jahres "},0,0,0,0,0]
[{"$f":"A$33","v":"zur Verfügung stehendes Kapital ohne Zinsbelastung"},-17000,-16095.126009358659,-15145.008319185252,-14147.384744503173,-13099.879991086991]
[{"$f":"A$34","v":"Finanzierungsüberschuss/-lücke"},-17000,-16095.126009358659,-15145.008319185252,-14147.384744503173,-13099.879991086991]
[{"$f":"A$56","v":"Veränderung Außenfinanzierung mit Zinsbelastung "},17000,33095.126009358661,48240.134328543914,62387.519073047086,75487.399064134079]
[{"$f":"A$54","v":"Kontokorrent Endbestand "},-17000,-33095.126009358661,-48240.134328543914,-62387.519073047086,-75487.399064134079]
[]
[]
[]
[]
["Umsatz Verbergen ",{"$f":"'6. Erfolgsrechnung Jahr'!C4","v":0},{"$f":"'6. Erfolgsrechnung Jahr'!E4","v":0},{"$f":"'6. Erfolgsrechnung Jahr'!G4","v":0},{"$f":"'6. Erfolgsrechnung Jahr'!I4","v":0},{"$f":"'6. Erfolgsrechnung Jahr'!K4","v":0}]
["Wareneinkauf Verbergen ",{"$f":"'6. Erfolgsrechnung Jahr'!C5","v":0},{"$f":"'6. Erfolgsrechnung Jahr'!E5","v":0},{"$f":"'6. Erfolgsrechnung Jahr'!G5","v":0},{"$f":"'6. Erfolgsrechnung Jahr'!I5","v":0},{"$f":"'6. Erfolgsrechnung Jahr'!K5","v":0}]
[]
[]
[]
[]
[]
[]
["Habenzinsen Kontokorrent",{"$f":"IF((B$52+B$54)/2>0,((B$52+B$54)/2)*B60,0)","v":0},{"$f":"IF((C$52+C$54)/2>0,((C$52+C$54)/2)*C61,0)","v":0},{"$f":"IF((D$52+D$54)/2>0,((D$52+D$54)/2)*D61,0)","v":0},{"$f":"IF((E$52+E$54)/2>0,((E$52+E$54)/2)*E61,0)","v":0},{"$f":"IF((F$52+F$54)/2>0,((F$52+F$54)/2)*F61,0)","v":0}]
["Sollzinsen Kontokorrent",{"$f":"IF((B$52+B$54)/2<0,((B$52+B$54)/2)*B60,0)","v":0},{"$f":"IF((C$52+C$54)/2<0,((C$52+C$54)/2)*C60,0)","v":0},{"$f":"IF((D$52+D$54)/2<0,((D$52+D$54)/2)*D60,0)","v":0},{"$f":"IF((E$52+E$54)/2<0,((E$52+E$54)/2)*E60,0)","v":0},{"$f":"IF((F$52+F$54)/2<0,((F$52+F$54)/2)*F60,0)","v":0}]
["Sollzinsen Darlehen",{"$f":"B65","v":0},{"$f":"C65","v":0},{"$f":"D65","v":0},{"$f":"E65","v":0},{"$f":"F65","v":0}]
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["Jahr ",{"$f":"B6","v":"Jahr 1"},{"$f":"C6","v":"Jahr 2"},{"$f":"D6","v":"Jahr 3"},{"$f":"E6","v":"Jahr 4"},{"$f":"F6","v":"Jahr 5"}]
[{"$f":"A32","v":"Kapitalbedarf des Jahres "},0,0,0,0,0]
["zur Verfügung stehendes Kapital ohne Zinsbelastung",-17000,-16095.126009358659,-15145.008319185252,-14147.384744503173,-13099.879991086991]
["Finanzierungsüberschuss/-lücke",-17000,-16095.126009358659,-15145.008319185252,-14147.384744503173,-13099.879991086991]
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[{"$f":"A54","v":"Kontokorrent Endbestand "},-17000,-33095.126009358661,-48240.134328543914,-62387.519073047086,-75487.399064134079]
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["Umsatz Verbergen ",{"$f":"'6. Erfolgsrechnung Jahr'!C4","v":0},{"$f":"'6. Erfolgsrechnung Jahr'!E4","v":0},{"$f":"'6. Erfolgsrechnung Jahr'!G4","v":0},{"$f":"'6. Erfolgsrechnung Jahr'!I4","v":0},{"$f":"'6. Erfolgsrechnung Jahr'!K4","v":0}]
["Wareneinkauf Verbergen ",{"$f":"'6. Erfolgsrechnung Jahr'!C5","v":0},{"$f":"'6. Erfolgsrechnung Jahr'!E5","v":0},{"$f":"'6. Erfolgsrechnung Jahr'!G5","v":0},{"$f":"'6. Erfolgsrechnung Jahr'!I5","v":0},{"$f":"'6. Erfolgsrechnung Jahr'!K5","v":0}]
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["Habenzinsen Kontokorrent",{"$f":"IF((B$52+B$54)/2>0,((B$52+B$54)/2)*B60,0)","v":0},{"$f":"IF((C$52+C$54)/2>0,((C$52+C$54)/2)*C60,0)","v":0},0,0,0]
["Sollzinsen Kontokorrent",{"$f":"IF((B$52+B$54)/2<0,((B$52+B$54)/2)*B61,0)","v":0},{"$f":"IF((C$52+C$54)/2<0,((C$52+C$54)/2)*C61,0)","v":0},0,0,0]
["Sollzinsen Darlehen",{"$f":"B65","v":0},{"$f":"C65","v":0},{"$f":"D65","v":0},{"$f":"E65","v":0},{"$f":"F65","v":0}]

{"sheet":"9. Tilgungsplan Detail","index":10,"n_rows":34,"n_cols":21,"rows_kept":34,"cut":false,"hidden":true,"merged":[]}
["Tilgungspläne"]
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[null,"Darlehen      Jahr 1","Darlehen      Jahr 2","Darlehen       Jahr 3","Darlehen      Jahr 4","Darlehen      Jahr 5","Summe Darlehen",null,"Finanzierung Jahr 1","Finanzierung Jahr 2","Finanzierung Jahr 3","Finanzierung Jahr 4","Finanzierung Jahr 5","Summe  Finanzierungen Gesellschafter",null,"Andere Finanzierung    Jahr 1","Andere Finanzierung   Jahr 2","Andere Finanzierung   Jahr 3","Andere Finanzierung   Jahr 4","Andere Finanzierung   Jahr 5","Summe         andere Finanzierungen"]
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["Zinssatz",{"$f":"'7. Finanzplanung'!B39","v":0},{"$f":"'7. Finanzplanung'!C39","v":0},{"$f":"'7. Finanzplanung'!D39","v":0},{"$f":"'7. Finanzplanung'!E39","v":0},{"$f":"'7. Finanzplanung'!F39","v":0},null,null,{"$f":"'7. Finanzplanung'!B43","v":0},{"$f":"'7. Finanzplanung'!C43","v":0},{"$f":"'7. Finanzplanung'!D43","v":0},{"$f":"'7. Finanzplanung'!E43","v":0},{"$f":"'7. Finanzplanung'!F43","v":0},null,null,{"$f":"'7. Finanzplanung'!B47","v":0},{"$f":"'7. Finanzplanung'!C47","v":0},{"$f":"'7. Finanzplanung'!D47","v":0},{"$f":"'7. Finanzplanung'!E47","v":0},{"$f":"'7. Finanzplanung'!F47","v":0}]
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["Kapitalanteil"]
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["Zinsanteil"]
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[]
[]
[null,-1]

{"sheet":"8. Tilgungsplan Überblick","index":11,"n_rows":14,"n_cols":5,"rows_kept":14,"cut":false,"hidden":false,"merged":[[1,0,1,4]]}
[]
["Überblick Tilgungsplan"]
[]
[null,"Fremdkapital- aufnahme","Kapitalzahlungen","Zinszahlungen","Schuldenstand am Jahresende"]
["Jahr 1",{"$f":"'9. Tilgungsplan Detail'!B4+'9. Tilgungsplan Detail'!I4+'9. Tilgungsplan Detail'!P4","v":0},{"$f":"SUM('9. Tilgungsplan Detail'!G10,'9. Tilgungsplan Detail'!N10,'9. Tilgungsplan Detail'!U10)","v":0},{"$f":"SUM('9. Tilgungsplan Detail'!G22,'9. Tilgungsplan Detail'!N22,'9. Tilgungsplan Detail'!U22)","v":0},{"$f":"B5-C5","v":0}]
["Jahr 2 ",{"$f":"'9. Tilgungsplan Detail'!C4+'9. Tilgungsplan Detail'!J4+'9. Tilgungsplan Detail'!Q4","v":0},{"$f":"SUM('9. Tilgungsplan Detail'!G11,'9. Tilgungsplan Detail'!N11,'9. Tilgungsplan Detail'!U11)","v":0},{"$f":"SUM('9. Tilgungsplan Detail'!G23,'9. Tilgungsplan Detail'!N23,'9. Tilgungsplan Detail'!U23)","v":0},{"$f":"E5+B6-C6","v":0}]
["Jahr 3",{"$f":"'9. Tilgungsplan Detail'!D4+'9. Tilgungsplan Detail'!K4+'9. Tilgungsplan Detail'!R4","v":0},{"$f":"SUM('9. Tilgungsplan Detail'!G12,'9. Tilgungsplan Detail'!N12,'9. Tilgungsplan Detail'!U12)","v":0},{"$f":"SUM('9. Tilgungsplan Detail'!G24,'9. Tilgungsplan Detail'!N24,'9. Tilgungsplan Detail'!U24)","v":0},0]
["Jahr 4",{"$f":"'9. Tilgungsplan Detail'!E4+'9. Tilgungsplan Detail'!L4+'9. Tilgungsplan Detail'!S4","v":0},{"$f":"SUM('9. Tilgungsplan Detail'!G13,'9. Tilgungsplan Detail'!N13,'9. Tilgungsplan Detail'!U13)","v":0},{"$f":"SUM('9. Tilgungsplan Detail'!G25,'9. Tilgungsplan Detail'!N25,'9. Tilgungsplan Detail'!U25)","v":0},0]
["Jahr 5",{"$f":"'9. Tilgungsplan Detail'!F4+'9. Tilgungsplan Detail'!M4+'9. Tilgungsplan Detail'!T4","v":0},{"$f":"SUM('9. Tilgungsplan Detail'!G14,'9. Tilgungsplan Detail'!N14,'9. Tilgungsplan Detail'!U14)","v":0},{"$f":"SUM('9. Tilgungsplan Detail'!G26,'9. Tilgungsplan Detail'!N26,'9. Tilgungsplan Detail'!U26)","v":0},0]
["Jahr 6",0,{"$f":"SUM('9. Tilgungsplan Detail'!G15,'9. Tilgungsplan Detail'!N15,'9. Tilgungsplan Detail'!U15)","v":0},{"$f":"SUM('9. Tilgungsplan Detail'!G27,'9. Tilgungsplan Detail'!N27,'9. Tilgungsplan Detail'!U27)","v":0},0]
["Jahr 7",0,{"$f":"SUM('9. Tilgungsplan Detail'!G16,'9. Tilgungsplan Detail'!N16,'9. Tilgungsplan Detail'!U16)","v":0},{"$f":"SUM('9. Tilgungsplan Detail'!G28,'9. Tilgungsplan Detail'!N28,'9. Tilgungsplan Detail'!U28)","v":0},0]
["Jahr 8",0,{"$f":"SUM('9. Tilgungsplan Detail'!G17,'9. Tilgungsplan Detail'!N17,'9. Tilgungsplan Detail'!U17)","v":0},{"$f":"SUM('9. Tilgungsplan Detail'!G29,'9. Tilgungsplan Detail'!N29,'9. Tilgungsplan Detail'!U29)","v":0},0]
["Jahr 9",0,{"$f":"SUM('9. Tilgungsplan Detail'!G18,'9. Tilgungsplan Detail'!N18,'9. Tilgungsplan Detail'!U18)","v":0},{"$f":"SUM('9. Tilgungsplan Detail'!G30,'9. Tilgungsplan Detail'!N30,'9. Tilgungsplan Detail'!U30)","v":0},0]
["Jahr 10",0,{"$f":"SUM('9. Tilgungsplan Detail'!G19,'9. Tilgungsplan Detail'!N19,'9. Tilgungsplan Detail'!U19)","v":0},{"$f":"SUM('9. Tilgungsplan Detail'!G31,'9. Tilgungsplan Detail'!N31,'9. Tilgungsplan Detail'!U31)","v":0},0]

{"sheet":"To-Do-Liste","index":12,"n_rows":22,"n_cols":6,"rows_kept":22,"cut":false,"hidden":false,"merged":[[0,0,0,1],[15,0,15,1]]}
["To-Do-Liste"]
[null,null,"Wer?","Bis wann?","Dringlichkeit ","Wichtigkeit "]
["1."]
["2."]
["3."]
["4."]
["…"]
["…"]
[]
[]
[]
[]
[]
[]
[]
["Notizen"]
["1."]
["2."]
["3."]
["4."]
["…"]
["…"]

{"sheet":"Glossar","index":13,"n_rows":106,"n_cols":1,"rows_kept":106,"cut":false,"hidden":false,"merged":[]}
["Glossar"]
[]
["Abschreibung"]
["Abschreibungen sind die zahlenmäßige Darstellung der Wertminderung eines Wirtschaftsgutes im Laufe einer Rechnungsperiode. Dieser Werteverzehr kommt durch die Nutzung (z.B. Verschleiß) oder den Zeitablauf (z.B. Wertminderung aufgrund technischer Neuerungen) zustande. Davon betroffen ist das gesamte Anlagevermögen, d.h. Maschinen, Immobilien, Fuhrpark, Computer usw. Die jährliche Abschreibequote ist steuer- und handelsrechtlich festgelegt. Die Abschreibung wird im Businessplan auf Basis der allgemeinen steuerlichen Abschreibequote und der Nutzungsdauer automatisch kalkuliert. "]
[]
["Anlagevermögen"]
["Unter Anlagevermögen versteht man jene Teile des Vermögens, die dem Unternehmen langfristig (also mehrere Jahre) zur betrieblichen Leistungserstellung dienen (z.B. Grundstück, Gebäude, Geschäftsausstattung, Fuhrpark usw.)."]
[]
["Businessplan"]
["Der Businessplan ist ein zukunftsgerichteter Geschäftsplan, der Unternehmensgründer/innen hilft, das geplante Geschäftsvorhaben gezielt auf seine Wirtschaftlichkeit hin zu überprüfen. Schriftlich festgehaltene Überlegungen zu Rechtsform, Markt, Konkurrenz, Marketing und vielem mehr sind wichtige Bestandteile eines Businessplans. Das Geschäftsvorhaben wird zudem zahlenmäßig erfasst: die Erfolgsrechnung ermöglicht eine Rentabilitätsvorschau, die Investitionsplanung verschafft Überblick über Investitionsbedarf und Gründungskosten, die Finanzplanung  ermittelt den Kapitalbedarf."]
[]
["Break-even-Point "]
["Die Gewinnschwelle, fachlich auch \"Break-even-Point\" genannt, ist der Punkt, an dem Erlös und Kosten einer Produktion gleich hoch sind und somit weder Verlust noch Gewinn erwirtschaftet wird. Vereinfachend kann man sagen, dass an der Gewinnschwelle der Deckungsbeitrag aller abgesetzten Produkte identisch mit den Fixkosten ist. Wird die Gewinnschwelle überschritten, macht man Gewinne, wird sie unterschritten, macht man Verluste."]
[]
["Cash Flow "]
["Der Cash Flow, wörtlich übersetzt „Geldfluss“ bzw. „Zahlungsfluss“, ist der Einnahmenüberschuss, der erzielt wird. Der Cash Flow vermittelt einen Einblick in die Finanzlage, sprich in die Zahlungs- und Selbstfinanzierungskraft des Unternehmens.\nEr berechnet sich in seiner einfachsten Form als \"Ergebnis nach Steuern plus Abschreibungen\". "]
[]
["Eigenkapital "]
["Unter Eigenkapital versteht man sämtliche finanzielle Mittel, welche vom rechtlichen Eigentümer, folglich dem/der Unternehmensgründer/in und/oder den Gesellschafter/innen zur Verfügung gestellt werden. Es ist jener Teil des Kapitalbedarfs, welcher selbst und ohne Hilfe von Krediten zur Finanzierung der Geschäftstätigkeit aufgebracht wird."]
[]
["Finanzierung"]
["Der Begriff der Finanzierung beschreibt die Beschaffung und Bereitstellung des notwendigen Kapitals zur Verwirklichung der Geschäftsidee. Es wird unterschieden zwischen Eigenkapital und Fremdkapital. Da es vorwiegend in der Phase der Unternehmensgründung hoher Investitionen bedarf, ist eine sorgfältig geplante Finanzierung entscheidend für den Erfolg eines Unternehmens. "]
[]
["Fixkosten"]
["Die Fixkosten, auch beschäftigungsunabhängige Kosten genannt, sind Teil der Gesamtkosten und bleiben bei kurzfristig steigendem oder fallendem Beschäftigungsgrad konstant (z.B. Miete, Versicherungen, Betriebskosten usw.). Es ist daher gerade zu Beginn ratsam, die fixen Kosten so niedrig wie möglich zu halten, da sonst bei geringer Auslastung ein Liquiditätsengpass entstehen kann."]
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["Fremdkapital"]
["Das Fremdkapital umfasst sämtliche finanzielle Mittel, welche dem Unternehmen von Dritten zur Verfügung gestellt werden. Es wird in verzinsliches (z.B. Darlehen) und unverzinsliches (in der Regel Lieferantenverbindlichkeiten) Fremdkapital unterteilt. Durch die Kreditaufnahme entsteht gegenüber dem Kreditinstitut die feste Verpflichtung zur Bezahlung der Zinsen und zur Rückzahlung des geliehenen Kapitals. Fremdkapital und Eigenkapital zusammen bilden das Gesamtkapital.  "]
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["Gründungskosten"]
["Unter Gründungskosten versteht man all jene Kosten, die bei der Gründung eines Unternehmens anfallen (z.B. Notarspesen, Eintragung ins Handelsregister, Genehmigungen, Stempelgebühren usw.). Zudem fließen in die Gründungskosten auch all jene Spesen mit ein, die mit der Eröffnungsfeier, ersten Werbemaßnahmen, Beratungen usw. verbunden sind."]
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["INAIL (Istituto Nazionale per l’Assicurazione contro gli Infortuni sul Lavoro)"]
["Das INAIL ist die „Gesamtstaatliche Versicherungsanstalt gegen Arbeitsunfälle“ und leistet Kostenersatz bei Arbeitsunfällen oder Berufskrankheiten. Alle Personen, die im Betrieb tätig sind und einem Unfallrisiko unterliegen, sind versicherungspflichtig. Einzige Ausnahme bilden Einzelunternehmer/innen, die nicht im Register der Handwerksbetriebe eingetragen sind. Es gibt je nach Wirtschaftsbereich verschiedene Prämientarife. "]
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["INPS (Istituto Nazionale della Previdenza Sociale)"]
["Für die Rentenpflichtversicherung ist das INPS (NIFS – Nationales Institut für Soziale Fürsorge) zuständig. Der italienische Gesetzgeber verpflichtet die Unternehmer/innen, sich um die eigene Kranken- und Altersversorgung zu kümmern und eigenständig Beiträge einzuzahlen. Unternehmer/innen sind außerdem verpflichtet, auch für die Mitarbeiter/innen die entsprechenden Beiträge einzuzahlen. Es gibt unterschiedliche Regelungen für die verschiedenen Wirtschaftsbereiche und Rechtsformen. "]
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["Investition"]
["Investitionen sind langfristige Kapitalanlagen in mehrjährig nutzbare Wirtschaftsgüter, um spätere Einnahmen zu realisieren. "]
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["Investitionskredit"]
["Ein Investitionskredit dient der Finanzierung des Anlagevermögens und hat eine mittel- bis langfristige Laufzeit (über 4 Jahre). Für die Gewährung eines Kredites werden in der Regel entsprechende Sicherheiten (Hypothek, Bürgschaft usw.) von Seiten des Kapitalgebers verlangt. "]
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["Kontokorrentkredit"]
["Der K/K-Kredit dient dem laufenden Geschäfts- und Zahlungsverkehr. Kreditnehmer und Kreditgeber vereinbaren einen Kreditrahmen, der dazu verwendet wird, den Liquiditätsbedarf eines Unternehmens zu decken. Es werden Überweisungen, Ein- und Auszahlungen, Einlösung von Schecks, Daueraufträge usw. durchgeführt. Aufgrund der hohen Kosten durch Zinsen, Spesen und Gebühren sollte dieser Kredit nur als sehr kurzfristiges Finanzierungsmittel zur Deckung von Liquiditätsspitzen eingesetzt werden. Spesen für Transaktionen fallen auch dann an, wenn das Kontokorrent einen positiven Saldo aufweist. Hinweis: Eine vierteljährliche Berechnung der Zinsen und die so genannte Kreditbereitstellungsprovision können einen nicht zu vernachlässigenden Kostenfaktor des Kontokorrentkredits darstellen. Als Faustregel gilt: Der Umsatz soll 6-mal höher als der vereinbarte Kreditrahmen sein. "]
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["Kundenforderung"]
["Eine Kundenforderung entsteht, wenn die Kunden die erworbene Ware oder die beanspruchte Dienstleistung nicht sofort bei Lieferung bzw. Erhalt bezahlen. Wenn Kund/innen heute kaufen und erst später bezahlen, gewährt das Unternehmen gewissermaßen einen Kredit. Es ist daher ratsam, die Kunden vorher auf ihre Zahlungsfähigkeit hin zu überprüfen. Ein Forderungsausfall kann besonders in der Gründungsphase erhebliche negative Auswirkungen auf das Unternehmen haben. Lange Zahlungsfristen bereiten vielen Unternehmensgründern Schwierigkeiten: Sie binden betriebsnotwendige Liquidität und erhöhen das Inkassorisiko. Außerdem weisen sie darauf hin, dass Absatzschwierigkeiten vorhanden sind und zwangsläufig lange Zahlungsziele akzeptiert werden müssen. Die Zahlungsfristen der Ausgangsrechnungen variieren je nach Branche."]
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["Lagerwert"]
["Der Lagerwert gibt den zahlenmäßigen Wert der im Lager befindlichen Ware an."]
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["Leasing"]
["Beim Leasing werden mobile bzw. immobile Güter nicht käuflich erworben, sondern gemietet. Der Leasingnehmer zahlt dem Leasinggeber für das Leasinggut eine vertraglich festgehaltene Gebühr (Leasingrate) und erwirbt damit das Nutzungsrecht des „geleasten“ Investitionsgutes. Leasing ist somit eine besondere Vertragsform der kurz- oder langfristigen Miete von Immobilien, Maschinen, Fahrzeugen usw. Nach der vereinbarten Nutzungsdauer kann das Leasingobjekt dem Leasinggeber entweder zurückgegeben oder zum verbleibenden Restwert erworben werden, falls der Leasingvertrag eine Kaufoption vorsieht.  "]
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["Leistungen von Dritten"]
["Unter Leistungen von Dritten versteht man jene Leistungen, die das Unternehmen nicht selbst erbringt, sondern an Dritte weitergibt, z.B. Montageleistungen, Wäscheservice im Hotel- und Restaurantbetrieb usw."]
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["Lieferantenverbindlichkeit "]
["Eine Verbindlichkeit gegenüber einem Lieferanten entsteht, wenn die erworbene Ware oder beanspruchte Dienstleistung nicht bei Erhalt, sondern erst später bezahlt wird. Der Lieferant gewährt gewissermaßen einen Kredit. Die Zahlungsfristen der Eingangsrechnungen variieren je nach Branche. Vergleiche auch Kundenforderungen."]
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["Lohnkosten"]
["Als Lohnkosten wird die Summe aller Kosten bezeichnet, die das Unternehmen trägt, wenn Arbeitnehmer/innen beschäftigt werden. Sie setzen sich aus dem Bruttolohn und zusätzlichen Abgaben zusammen. Zu den Abgaben  zählen u.a. Kranken- und Rentenvorsorge, Versicherungen sowie Abfertigungsrückstellungen. Der/die Arbeitnehmer/in kann bei gleichem Bruttolohn, je nach Steuerfreibeträgen, einen höheren oder niedrigeren Nettolohn erhalten. "]
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["Lohnkostenfaktor"]
["Der Lohnkostenfaktor ist jener Faktor, mit welchem der Nettolohn eines Arbeitnehmers multipliziert wird, um die gesamten, vom Arbeitgeber zu bezahlenden Lohnkosten zu berechnen. Diese Methode dient nur einer ersten, groben Schätzung der Gesamtlohnkosten. Die genaue Berechnung sollte von professionellen Arbeits- oder Lohnberater/innen durchgeführt werden. Die Richtwerte für den Lohnkostenfaktor liegen zwischen 2,0 und 2,2."]
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["Marketing"]
["Unter Marketing versteht man die konsequente Ausrichtung aller unternehmerischen Entscheidungen an den Kundenbedürfnissen und Marktmöglichkeiten. Umgangssprachlich wird unter Marketing häufig lediglich Werbung und Verkauf verstanden, welche jedoch nur einen Teil des Marketings eines Unternehmens ausmachen. "]
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["Nebenkosten"]
["Nebenkosten sind direkte variable Kosten, bei denen es sich nicht um Wareneinsatz handelt (z.B. Provisionen, Kreditversicherung, Jahresprämien an Kunden usw.)."]
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["Sonstige Erlöse"]
["Sonstige Erlöse sind zusätzliche Erträge, welche zwar jährlich anfallen aber nicht direkt mit dem Unternehmenszweck zusammenhängen. Sie werden nicht mittels der gewöhnlichen Geschäftstätigkeit erwirtschaftet, sondern aufgrund von Nebentätigkeiten (z.B. Mieteinnahmen)."]
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["Standort"]
["Unter Standort versteht man jenen Ort, an dem sich das Unternehmen befindet und von wo aus es den Markt mit Waren und Dienstleistungen beliefert. Bei der Standortwahl ist eine betriebswirtschaftliche Analyse unerlässlich, wobei die maßgeblichen Kriterien von der Art des Betriebes abhängig sind. Der/die angehende Unternehmer/in sollte Markttrends, Nähe zum Absatzmarkt, strategische Lage, Verfügbarkeit und Kosten von Arbeitskräften, Infrastruktur, Förderungen und viele weitere Faktoren sorgfältig analysieren.  Ein Unternehmen kann auch mehrere Standorte haben (Rechtssitz, Produktionsstätte, Lager usw.)."]
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["Umsatz"]
["Der Umsatz definiert sich als Summe aller Erlöse, die durch den Verkauf von Waren und/oder Dienstleistungen in einer bestimmten Abrechnungsperiode erwirtschaftet werden können. \n"]
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["Unternehmerlohn"]
["Der Unternehmerlohn ist das Entgelt für die Tätigkeit bzw. Leistung des/der Unternehmers/in im eigenen Unternehmen. Der Unternehmerlohn wird in der Regel so hoch angesetzt, wie eine Entlohnung in vergleichbarer Position. "]
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["Variable Kosten"]
["Die variablen Kosten, welche auch als beschäftigungsabhängige Kosten bezeichnet werden, ändern sich bei steigendem oder fallendem Beschäftigungsgrad. Die Höhe der variablen Kosten ist somit abhängig von Produktion und Leistung (z.B. Wareneinsatz, Leistungen von Dritten, Vertriebskosten, Produktionskosten usw.)."]
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["Variable Vertriebskosten"]
["Variable Vertriebskosten sind Kosten, welche direkt auf den Verkauf zurückzuführen sind. Ob die Vertriebskosten zu Lasten des Käufers oder des Verkäufers gehen, sieht der Kaufvertrag vor (z.B. Transport- und Logistikkosten usw.)."]
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["Vertrieb"]
["Der Vertrieb stellt die Schnittstelle zwischen Unternehmen und Kunden dar und definiert den Weg, auf welchem das Produkt zu den Kunden gelangt. Er umfasst sowohl die Wahl der Absatzkanäle als auch die physische Verteilung der Produkte."]
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["Wareneinkauf"]
["Unter Wareneinkauf versteht man den Einkauf der Ware, die zur betrieblichen Leistungserstellung dient. "]
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["Wareneinsatz"]
["Unter Wareneinsatz versteht man den gesamten „Verbrauch“ bzw. den Wert der verkauften Ware einer Abrechnungsperiode. Die verkaufte Ware kann entweder aus dem Lager bezogen oder durch Zukäufe erworben werden. Der Wareneinsatz berechnet sich folgendermaßen: \nWarenanfangsbestand + Wareneinkäufe - Warenendbestand \noder Wareneinkauf +/- Lagerveränderung. \nDer in der Umsatzplanung anzugebende Prozentsatz gibt an, wie viel eine Ware dem Unternehmen im Verhältnis zum Verkaufspreis gekostet hat. \nBranchenrichtwerte: Einzelhandel von 40% bis 75%, Großhandel von 50% bis 90%, Restaurant von 25% bis 35%, Hotelbetrieb von 15% bis 30%, Produktionsbetrieb (personalintensiv) von 15% bis 35%, Produktionsbetrieb (materialintensiv) von 35% bis 70%. "]
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["Zahlungsfrist"]
["Unter einer Zahlungsfrist versteht man den im Kaufvertrag festgehaltenen Zeitraum, in dem  der Käufer verpflichtet ist, seine Verbindlichkeiten gegenüber dem Verkäufer/Lieferanten zu begleichen. Zahlungsfristen variieren je nach Branche."]
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["Zielgruppe"]
["Eine Zielgruppe ist jene Gruppe potentieller Käufer/innen, welche mittels Marketingmaßnahmen gezielt angesprochen werden, um sie zum Kauf einer Ware oder Dienstleistung zu animieren. Die Bildung einer Zielgruppe erfolgt meist über soziodemographische Daten wie Alter, Geschlecht, Einkommen, Familienstand, Wohnsitz usw. Aber auch Elemente wie Einstellungen, Werte, Lifestyle usw. - erhoben mittels professioneller Marktforschung - sind hilfreich um Zielgruppen zu definieren. "]