{"text_format":"3","workbook":"xlsx","n_sheets":8,"sheets":["Kapitalbedarf","Kosten- und Umsatzplan","Liquiditätsplan","Ratenkreditrechner","Annuitätenrechner","KK-Bedarf","Skonto","LV Tilgung"],"not_rendered":{"macros":1,"defined_names":61,"comments":1},"read":"whole","date_system":"1900"}

{"sheet":"Kapitalbedarf","index":0,"n_rows":39,"n_cols":9,"rows_kept":39}
[null,"Kapitalbedarfsplan"]
[]
[null,"Investitionen",{"$nulls":5},"Beispiel","Ihre Zahlen"]
[null,null,"Grundstücke",{"$nulls":4},0,0]
[null,"+","Gebäude",{"$nulls":4},0,0]
[null,"+","Umbaumaßnahmen",{"$nulls":4},{"v":10000,"d":"10,000.00 €"},0]
[null,"+","Maschinen, Geräte",{"$nulls":4},{"v":40000,"d":"40,000.00 €"},0]
[null,"+","Geschäfts- und Ladeneinrichtung",{"$nulls":4},{"v":19000,"d":"19,000.00 €"},0]
[null,"+","Fahrzeuge",{"$nulls":4},{"v":30000,"d":"30,000.00 €"},0]
[]
[null,"=","Kapitalbedarf für Investitionen",{"$nulls":4},{"$f":"SUM(H4:H10)","v":{"v":99000,"d":"99,000.00 €"}},{"$f":"SUM(I4:I10)","v":0}]
[]
[]
[]
[null,"Material- und Warenlager",{"$nulls":5},"Beispiel","Ihre Zahlen"]
[null,null,"Voraussischtlicher Materialeinsatz (Produktion) pro Jahr",{"$nulls":4},{"v":100000,"d":"100,000.00 €"},0]
[null,null,"durchschnittlicher Materialumschlag pro Jahr",{"$nulls":4},{"v":2,"d":"2.00 x"}]
[null,null,"Fertigwarenbestand (Handelswaren)",{"$nulls":4},{"v":30000,"d":"30,000.00 €"},0]
[null,"=","Kapitalbedarf für Warenbestand",{"$nulls":4},{"$f":"H16/H17+H18","v":{"v":80000,"d":"80,000.00 €"}},{"$f":"IF(I17=0,I18,I16/I17+I18)","v":0}]
[]
[]
[]
[null,"Betriebsmittel",{"$nulls":5},"Beispiel","Ihre Zahlen"]
[null,null,"Personalkosten p.a.",{"$nulls":4},{"v":90000,"d":"90,000.00 €"},0]
[null,"+","Sachkosten p.a. (z.B. in % vom Umsatz)",{"$nulls":4},{"v":45000,"d":"45,000.00 €"},0]
[null,"+","Zinsen p.a.",{"$nulls":4},{"v":7000,"d":"7,000.00 €"},0]
[null,"+","Privatentnahmen (kalkulatorischer Unternehmerlohn) p.a.",{"$nulls":4},{"v":60000,"d":"60,000.00 €"},0]
[null,"=","Summe",{"$nulls":4},{"$f":"SUM(H24:H27)","v":{"v":202000,"d":"202,000.00 €"}},0]
[null,":","365 Tage = €/Tag",{"$nulls":4},{"$f":"H28/360","v":{"v":561.1111111111111,"d":"561.11 €"}},0]
[null,"x","durchschnittliche Dauer (Tage) Produktion/Verkauf",{"$nulls":4},{"v":20,"d":"20 Tage"},{"v":0,"d":"0 Tage"}]
[]
[null,"=","Kapitalbedarf zur Vorfinanzierung betrieblicher und privater Kosten",{"$nulls":4},{"$f":"H29*H30","v":{"v":11222.222222222223,"d":"11,222.22 €"}},{"$f":"I30*I29","v":0}]
[null,null,"Geplanter Umsatz",{"$nulls":4},{"v":478000,"d":"478,000.00 €"},0]
[null,"-","Barverkäufe",{"$nulls":4},{"v":120000,"d":"120,000.00 €"},0]
[null,"=","Verkäufe auf Rechnung (Ziel)",{"$nulls":4},{"$f":"H33-H34","v":{"v":358000,"d":"358,000.00 €"}},{"$f":"I33-I34","v":0}]
[null,":","360 Tage = €/Tag",{"$nulls":4},{"$f":"H35/360","v":{"v":994.4444444444445,"d":"994.44 €"}},{"$f":"I35/360","v":0}]
[null,"x","durchschnittliches Zahlungsziel der Kunden (Tage)",{"$nulls":4},{"v":30,"d":"30 Tage"},{"v":0,"d":"0 Tage"}]
[null,"=","Kapitalbedarf zur Vorfinanzierung der Außenstände",{"$nulls":4},{"$f":"H37*H36","v":{"v":29833.333333333332,"d":"29,833.33 €"}},{"$f":"I37*I36","v":0}]
[null,null,"Gesamter Kapitalbedarf",{"$nulls":4},{"$f":"H38+H32+H19+H11","v":{"v":220055.55555555556,"d":"220,055.56 €"}},{"$f":"I38+I32+I19+I11","v":0}]

{"sheet":"Kosten- und Umsatzplan","index":1,"n_rows":206,"n_cols":9,"rows_kept":206,"merged":[[100,1,100,8]]}
[]
[null,"Kostenplan"]
[]
[null,"Personalkosten"]
[null,"Für Mitarbeiter mit gleichem Lohn oder Gehalt brauchen Sie folgende Berechnung"]
[null,"nur einmal aufzustellen. Das erste Beispiel in der Checkliste ist eine Berechnung für"]
[null,"Bezahlung nach Stunden, das zweite für die Zahlung eines Monatsgehaltes."]
[]
[null,"Stundenlohn",{"$nulls":5},"Beispiel","Ihre Zahlen"]
[null,null,"Anzahl Mitarbeiter",{"$nulls":4},{"v":2,"d":"2.00"}]
[null,null,"Stundenlohn",{"$nulls":4},{"v":9,"d":"9.00 €"}]
[null,null,"Stunden p.M.",{"$nulls":4},{"v":160,"d":"160.00"}]
[null,null,"Anzahl Monate",{"$nulls":4},{"v":12,"d":"12.00"}]
[null,null," = Lohn p.a.",{"$nulls":4},{"$f":"H10*H11*H12*H13","v":{"v":34560,"d":"34,560.00 €"}},{"$f":"I10*I11*I12*I13","v":0}]
[null,"+","Weihnachtsgeld (je Mitarbeiter)",{"$nulls":4},{"v":1000,"d":"1,000.00 €"}]
[null,"+","Urlaubsgeld (je Mitarbeiter)",{"$nulls":4},{"v":1000,"d":"1,000.00 €"}]
[null,"+","vermögenswirksame Leistungen (pro Monat und Mitarbeiter)",{"$nulls":4},{"v":26,"d":"26.00 €"}]
[null,"=","Jahresbruttolohn",{"$nulls":4},{"$f":"H14+(H15+H16)*H10+H17*H13*H10","v":{"v":39184,"d":"39,184.00 €"}},{"$f":"I14+(I15+I16)*I10+I17*I13*I10","v":0}]
[null,"+","gesetzliche soziale Aufwendung in % v. Bruttolohn",{"$nulls":4},{"v":0.23,"d":"23.00%"}]
[null,"+","freiwillige Sozialleistungen je Mitarbeiter und Jahr",{"$nulls":4},{"v":230,"d":"230.00 €"}]
[null,"=","Personalkosten je Mitarbeiter",{"$nulls":4},{"$f":"H22/H10","v":{"v":24328.16,"d":"24,328.16 €"}},{"$f":"IF(I10=0,\"\",I22/I10)","v":""}]
[null,"=","Personalkosten",{"$nulls":4},{"$f":"H18*(1+H19)+H20*H10","v":{"v":48656.32,"d":"48,656.32 €"}},{"$f":"I18*(1+I19)+I20*I10","v":0}]
[]
[]
[]
[null,"Monatslohn",{"$nulls":5},"Beispiel","Ihre Zahlen"]
[null,null,"Anzahl Mitarbeiter",{"$nulls":4},{"v":2,"d":"2.00 €"}]
[null,null,"Monatliche Lohnsumme (alle Mitarbeiter)",{"$nulls":4},{"v":3850,"d":"3,850.00 €"}]
[null,null,"Anzahl Gehälter pro Jahr",{"$nulls":4},{"v":13.5,"d":"13.50"}]
[null,null,"Lohnnebenkosten in % vom Lohn (gesetzliche und freiwillige Sozialleistungen)",{"$nulls":4},{"v":0.23,"d":"23.00%"}]
[null,"=","Personalkosten je Mitarbeiter",{"$nulls":4},{"$f":"H32/H27","v":{"v":31964.625,"d":"31,964.63 €"}},{"$f":"IF(I27=0,\"\",I32/I27)","v":""}]
[null,"=","Personalkosten",{"$nulls":4},{"$f":"H28*H29*(1+H30)","v":{"v":63929.25,"d":"63,929.25 €"}},{"$f":"I28*I29*(1+I30)","v":0}]
[]
[]
[]
[null,"Sachgemeinkosten",{"$nulls":5},"Beispiel","Ihre Zahlen"]
[null,null,"Miete, Pacht, Heizung",{"$nulls":4},{"v":9600,"d":"9,600.00 €"},0]
[null,null,"Gas, Strom, Wasser, Gemeinde",{"$nulls":4},{"v":3200,"d":"3,200.00 €"},0]
[null,null,"Versicherungen, Steuern, Beiträge",{"$nulls":4},{"v":2400,"d":"2,400.00 €"},0]
[null,null,"Fahrzeugkosten",{"$nulls":4},{"v":7500,"d":"7,500.00 €"},0]
[null,null,"Werbung, Reisekosten, Repräsentation",{"$nulls":4},{"v":5500,"d":"5,500.00 €"},0]
[null,null,"Instandhaltung, Maschinen und Geräte",{"$nulls":4},{"v":3000,"d":"3,000.00 €"},0]
[null,null,"Bürobedarf, Telefon",{"$nulls":4},{"v":4200,"d":"4,200.00 €"},0]
[null,null,"Steuerberatung, Rechtsberatung, Buchführung",{"$nulls":4},{"v":3500,"d":"3,500.00 €"},0]
[null,null,"sonstige Kosten",{"$nulls":4},{"v":3100,"d":"3,100.00 €"},0]
[]
[null," =","Sachgemeinkosten gesamt",{"$nulls":4},{"$f":"SUM(H37:H45)","v":{"v":42000,"d":"42,000.00 €"}},{"$f":"SUM(I37:I45)","v":0}]
[null,"Planen Sie bei den Sachgemeinkosten großzügig mit ausreichenden Reserven."]
[null,"Bei Betriebsgründungen wird sehr häufig die Höhe dieser Sachkosten unterschätzt,"]
[null,"oder es werden einige wichtige Sachkosten (Gemeinkosten) einfach vergessen."]
[]
[null,"Zinsen"]
[{"$nulls":7},"Beispiel","Ihre Zahlen"]
[null,null,"Durchschnittliche Darlehns- und KK-Inanspruchnahme",{"$nulls":4},{"v":150000,"d":"150,000.00 €"}]
[null,null,"Durchschnittlicher Zinssatz",{"$nulls":4},{"v":0.07,"d":"7.00%"}]
[null,"=","Zinsaufwand p.a.",{"$nulls":4},{"$f":"H55*H54","v":{"v":10500.000000000002,"d":"10,500.00 €"}},{"$f":"I55*I54","v":0}]
[]
[null,"Abschreibungen"]
[null,"Die Kosten für den Wertverlust Ihrer Investitionen (Abschreibungen) ermitteln Sie so:"]
[null,"Anschaffungskosten geteilt durch durchschnittliche Nutzungsdauer (in Jahren)",{"$nulls":5},"Beispiel","Ihre Zahlen"]
[null,null,"Anschaffungskosten",{"$nulls":4},{"v":99000,"d":"99,000.00 €"},0]
[null,null,"durchschnittlich Nutzungsdauer in Jahren",{"$nulls":4},{"v":6.6,"d":"6.60 Jahre"}]
[{"$nulls":7},{"$f":"H61/H62","v":{"v":15000,"d":"15,000.00 €"}},{"$f":"IF(I62=0,\"\",I61/I62)","v":""}]
[]
[null,"Kalkulatorische Kosten"]
[null,"Kalkulatorische Kosten sind Kosten, die Sie kalkulieren und auch berechnen müssen,"]
[null,"die aber in der Gewinn- und Verlustrechnung Ihres Betriebes steuerlich nicht als Kosten"]
[null,"anerkannt sind. Zum Beispiel:",null,null," -Kalkulatorischer Unternehmerlohn"]
[{"$nulls":4}," -Kalkulatorische Miete für eigene Räume, die Sie betrieblich nutzen"]
[{"$nulls":4}," -Kalkulatorische Abschreibung (über die tatsächliche Abschreibung hinaus)"]
[{"$nulls":4}," -Kalkulatorische Zinsen auf das Eigenkapital"]
[]
[null,"Kalkulatorischer Unternehmerlohn",{"$nulls":5},"Beispiel","Ihre Zahlen"]
[null,null,"Einkommensteuer",{"$nulls":4},{"v":7000,"d":"7,000.00 €"},0]
[null,null,"Krankenversicherung",{"$nulls":4},{"v":3000,"d":"3,000.00 €"},0]
[null,null,"Rentenversicherung",{"$nulls":4},{"v":4000,"d":"4,000.00 €"},0]
[null,null,"Lebensversicherung",{"$nulls":4},{"v":3000,"d":"3,000.00 €"},0]
[null,null,"private Miete",{"$nulls":4},{"v":10000,"d":"10,000.00 €"},0]
[null,null,"Lebensunterhalt",{"$nulls":4},{"v":18000,"d":"18,000.00 €"},0]
[null,null,"Sonstiges",{"$nulls":4},{"v":6000,"d":"6,000.00 €"}]
[null,null,"kalkulatorischer Unternehmerlohn",{"$nulls":4},{"$f":"SUM(H74:H80)","v":{"v":51000,"d":"51,000.00 €"}},{"$f":"SUM(I74:I80)","v":0}]
[]
[{"$nulls":7},"Beispiel","Ihre Zahlen"]
[null,"kalkulatorischer Unternehmerlohn",{"$nulls":5},{"$f":"H81","v":{"v":51000,"d":"51,000.00 €"}},{"$f":"SUM(I74:I79)","v":0}]
[null,"+","sonstige kalkulatorische Kosten",{"$nulls":4},{"v":8000,"d":"8,000.00 €"},0]
[]
[null,"=","Summer der kalkulatorischen Kosten",{"$nulls":4},{"$f":"SUM(H84:H86)","v":{"v":59000,"d":"59,000.00 €"}},{"$f":"SUM(I84:I85)","v":0}]
[]
[]
[null,"Gesamtkosten des Betriebes"]
[null,"Jetzt können Sie die Gesamtkosten Ihres Betriebes aufstellen:",{"$nulls":5},"Beispiel","Ihre Zahlen"]
[null,"Personalkosten",{"$nulls":5},{"$f":"H22+H32","v":{"v":112585.57,"d":"112,585.57 €"}},{"$f":"I32+I22","v":0}]
[null,"Sachgemeinkosten",{"$nulls":5},{"$f":"H47","v":{"v":42000,"d":"42,000.00 €"}},{"$f":"I47","v":0}]
[null,"Zinsen",{"$nulls":5},{"$f":"H56","v":{"v":10500.000000000002,"d":"10,500.00 €"}},{"$f":"I56","v":0}]
[null,"Abschreibungen",{"$nulls":5},{"$f":"H63","v":{"v":15000,"d":"15,000.00 €"}},{"$f":"I63","v":""}]
[null,"kalkulatorische Kosten",{"$nulls":5},{"$f":"H87","v":{"v":59000,"d":"59,000.00 €"}},{"$f":"I87","v":0}]
[]
[null,"Kosten gesamt",{"$nulls":5},{"$f":"SUM(H92:H97)","v":{"v":239085.57,"d":"239,085.57 €"}},{"$f":"SUM(I92:I97)","v":0}]
[]
[]
[null,"Wenn Sie Ihre Fixkosten kennen, können Sie mit dieser Formel ermitteln, wie viel Umsatz Sie machen müssen, um die Fixkosten zu decken. Sie brauchen hierzu den für Ihre Branche typischen Rohgewinn in % vom Umsatz. Fragen Sie Ihren Firmenkundenbetreuer, Ste"]
[]
[]
[]
[null,"Für Mitarbeiter mit gleichem Lohn oder Gehalt brauchen Sie folgende Berechnung"]
[null,"nur einmal aufzustellen. Das erste Beispiel in der Checkliste ist eine Berechnung für"]
[null,"Bezahlung nach Stunden, das zweite für die Zahlung eines Monatsgehaltes."]
[]
[null,"Stundenlohn",{"$nulls":5},"Beispiel","Ihre Zahlen"]
[null,"€ 9,- Lohn * 165 Stunden * 12 Monate",{"$nulls":5},{"$f":"9*165*12","v":17820},0]
[null,"+","Weihnachtsgeld, Urlaubsgeld",{"$nulls":4},{"$f":"H110*0.1","v":1782},0]
[null,"+","vermögenswirksame Leistungen",{"$nulls":4},480,0]
[null,"=","Jahresbruttolohn",{"$nulls":4},{"$f":"H110+H111+H112","v":20082},{"$f":"I110+I111+I112","v":0}]
[null,"+","gesetzliche soziale Aufwendung",null,null,0.23,"v. Bruttolohn",{"$f":"H113*F114","v":4618.860000000001},{"$f":"I113*F114","v":0}]
[null,"+","freiwillige Sozialleistungen",{"$nulls":4},{"v":230,"d":"230.00 €"},0]
[]
[null,"=","Personalkosten für einen Facharbeiter",{"$nulls":4},{"$f":"H113+H114+H115","v":{"v":24930.86,"d":"24,930.86 €"}},{"$f":"I113+I114+I115","v":0}]
[null,"x","Anzahl Mitarbeiter",{"$nulls":4},{"v":2,"d":"2.00"},{"v":0,"d":"0.00"}]
[null,"=","Lohnkosten p.a.",{"$nulls":4},{"$f":"H118*H117","v":{"v":49861.72,"d":"49,861.72 €"}},{"$f":"I118*I117","v":0}]
[]
[]
[]
[null,"Monatslohn",{"$nulls":3},"Beispiel","Ihre Zahlen","Beispiel","Ihre Zahlen"]
[null,"Monatsgehalt",{"$nulls":3},{"v":1350,"d":"1,350.00"},{"v":1480,"d":"1,480.00 €"},{"$f":"12*1350","v":{"v":16200,"d":"16,200.00 €"}},{"$f":"12*G124","v":{"v":17760,"d":"17,760.00 €"}}]
[null,"+","Weihnachtsgeld (= Anzahl Monatsgehälter)",null,null,{"v":1.5,"d":"1.50"},{"v":1.25,"d":"1.25 x"},{"$f":"H124/12*F125","v":{"v":2025,"d":"2,025.00 €"}},{"$f":"I124/12*G125","v":{"v":1850,"d":"1,850.00 €"}}]
[null,"+","Urlaubsgeld",null,null,{"v":1,"d":"1.00"},{"v":0.5,"d":"0.50 x"},{"$f":"H124/12*F126","v":{"v":1350,"d":"1,350.00 €"}},{"$f":"I124/12*G126","v":{"v":740,"d":"740.00 €"}}]
[null,"=","Gehälter pro Jahr",null,null,"13,5 x 1.350 €",{"$f":"12+G126+G125","v":{"v":13.75,"d":"13.75 x"}},{"$f":"H124+H125+H126","v":{"v":19575,"d":"19,575.00 €"}},{"$f":"I124+I125+I126","v":{"v":20350,"d":"20,350.00 €"}}]
[null,"+","Lohnnebenkosten",null,{"v":0.23,"d":"23%"},"des Jahresgehaltes",{"$f":"E128","v":{"v":0.23,"d":"23%"}},{"$f":"H127*E128","v":{"v":4502.25,"d":"4,502.25 €"}},{"$f":"I127*G128","v":{"v":4680.5,"d":"4,680.50 €"}}]
[]
[null,"=","zu bezahlen pro Jahr",{"$nulls":4},{"$f":"H127+H128","v":{"v":24077.25,"d":"24,077.25 €"}},{"$f":"I127+I128","v":{"v":25030.5,"d":"25,030.50 €"}}]
[null,"x","Anzahl Mitarbeiter",{"$nulls":4},{"v":1,"d":"1.00"},{"v":0,"d":"0.00"}]
[null,"=","Gehaltskosten p.a.",{"$nulls":4},{"$f":"H131*H130","v":{"v":24077.25,"d":"24,077.25 €"}},{"$f":"I131*I130","v":0}]
[]
[null,"Sachgemeinkosten",{"$nulls":5},"Beispiel","Ihre Zahlen"]
[null,"Miete, Pacht, Heizung",{"$nulls":5},{"v":9600,"d":"9,600.00 €"},0]
[null,"Gas, Strom, Wasser, Gemeinde",{"$nulls":5},{"v":3200,"d":"3,200.00 €"},0]
[null,"Versicherungen, Steuern, Beiträge",{"$nulls":5},{"v":2400,"d":"2,400.00 €"},0]
[null,"Fahrzeugkosten",{"$nulls":5},{"v":7500,"d":"7,500.00 €"},0]
[null,"Werbung, Reisekosten, Repräsentation",{"$nulls":5},{"v":5500,"d":"5,500.00 €"},0]
[null,"Instandhaltung, Maschinen und Geräte",{"$nulls":5},{"v":3000,"d":"3,000.00 €"},0]
[null,"Bürobedarf, Telefon",{"$nulls":5},{"v":4200,"d":"4,200.00 €"},0]
[null,"Steuerberatung, Rechtsberatung, Buchführung",{"$nulls":5},{"v":3500,"d":"3,500.00 €"},0]
[null,"sonstige Kosten",{"$nulls":5},{"v":3100,"d":"3,100.00 €"},0]
[]
[null,"Sachgemeinkosten gesamt",{"$nulls":5},{"$f":"SUM(H135:H143)","v":{"v":42000,"d":"42,000.00 €"}},{"$f":"SUM(I135:I143)","v":0}]
[null,"Planen Sie bei den Sachgemeinkosten großzügig mit ausreichenden Reserven."]
[null,"Bei Betriebsgründungen wird sehr häufig die Höhe dieser Sachkosten unterschätzt,"]
[null,"oder es werden einige wichtige Sachkosten (Gemeinkosten) einfach vergessen."]
[]
[null,"Zinsen"]
[{"$nulls":7},"Beispiel","Ihre Zahlen"]
[null,"Durchschnittliche Darlehns- und KK-Inanspruchnahme",{"$nulls":5},{"v":150000,"d":"150,000.00 €"}]
[null,"Durchschnittlicher Zinssatz",{"$nulls":5},{"v":0.07,"d":"7.00%"}]
[{"$nulls":6},"Ergebnis=",{"$f":"H153*H152","v":{"v":10500.000000000002,"d":"10,500.00 €"}},{"$f":"I153*I152","v":0}]
[]
[null,"Abschreibungen"]
[null,"Die Kosten für den Wertverlust Ihrer Investitionen (Abschreibungen) ermitteln Sie so:"]
[{"$nulls":7},"Beispiel","Ihre Zahlen"]
[null,null,"Anschaffungskosten",null," =  Abschreibung in €/Jahr",null,null,{"v":99000,"d":"99,000.00 €"},0]
[null,"durchschn. Nutzungsdauer",{"$nulls":5},{"v":6.6,"d":"6.60 Jahre"},{"v":5,"d":"5.00 Jahre"}]
[{"$nulls":6},"Ergebnis=",{"$f":"H159/H160","v":{"v":15000,"d":"15,000.00 €"}},{"$f":"I159/I160","v":0}]
[]
[null,"Kalkulatorische Kosten"]
[null,"Kalkulatorische Kosten sind Kosten, die Sie kalkulieren und auch berechnen müssen,"]
[null,"die aber in der Gewinn- und Verlustrechnung Ihres Betriebes steuerlich nicht als Kosten"]
[null,"anerkannt sind. Zum Beispiel:",null,null," -Kalkulatorischer Unternehmerlohn"]
[{"$nulls":4}," -Kalkulatorische Miete für eigene Räume, die Sie betrieblich nutzen"]
[{"$nulls":4}," -Kalkulatorische Abschreibung (über die tatsächliche Abschreibung hinaus)"]
[{"$nulls":4}," -Kalkulatorische Zinsen auf das Eigenkapital"]
[]
[null,null,"Kalkulatorischer Unternehmerlohn",{"$nulls":4},"Beispiel","Ihre Zahlen"]
[null,"Einkommensteuer",{"$nulls":5},{"v":7000,"d":"7,000.00 €"},0]
[null,"Krankenversicherung",{"$nulls":5},{"v":3000,"d":"3,000.00 €"},0]
[null,"Rentenversicherung",{"$nulls":5},{"v":4000,"d":"4,000.00 €"},0]
[null,"Lebensversicherung",{"$nulls":5},{"v":3000,"d":"3,000.00 €"},0]
[null,"private Miete",{"$nulls":5},{"v":10000,"d":"10,000.00 €"},0]
[null,"Lebensunterhalt",{"$nulls":5},{"v":18000,"d":"18,000.00 €"},0]
[null,"Sonstiges",{"$nulls":5},{"v":6000,"d":"6,000.00 €"}]
[null,"kalkulatorischer Unternehmerlohn",{"$nulls":5},{"$f":"SUM(H172:H178)","v":{"v":51000,"d":"51,000.00 €"}},{"$f":"SUM(I172:I178)","v":0}]
[]
[{"$nulls":7},"Beispiel","Ihre Zahlen"]
[null,"kalkulatorischer Unternehmerlohn",{"$nulls":5},{"$f":"H179","v":{"v":51000,"d":"51,000.00 €"}},{"$f":"SUM(I172:I177)","v":0}]
[null,"+","sonstige kalkulatorische Kosten",{"$nulls":4},{"v":8000,"d":"8,000.00 €"},0]
[]
[null,"=","Summer der kalkulatorischen Kosten",{"$nulls":4},{"$f":"SUM(H182:H184)","v":{"v":59000,"d":"59,000.00 €"}},{"$f":"SUM(I182:I183)","v":0}]
[]
[]
[null,"Gesamtkosten des Betriebes"]
[null,"Jetzt können Sie die Gesamtkosten Ihres Betriebes aufstellen:",{"$nulls":5},"Beispiel","Ihre Zahlen"]
[null,"Personalkosten",{"$nulls":5},{"$f":"H119+H132","v":{"v":73938.97,"d":"73,938.97 €"}},{"$f":"I119+I132","v":0}]
[null,"Sachgemeinkosten",{"$nulls":5},{"$f":"H145","v":{"v":42000,"d":"42,000.00 €"}},{"$f":"I145","v":0}]
[null,"Zinsen",{"$nulls":5},{"$f":"H154","v":{"v":10500.000000000002,"d":"10,500.00 €"}},{"$f":"I154","v":0}]
[null,"Abschreibungen",{"$nulls":5},{"$f":"H161","v":{"v":15000,"d":"15,000.00 €"}},{"$f":"I161","v":0}]
[null,"kalkulatorische Kosten",{"$nulls":5},{"$f":"H185","v":{"v":59000,"d":"59,000.00 €"}},{"$f":"I185","v":0}]
[]
[null,"Kosten gesamt",{"$nulls":5},{"$f":"SUM(H190:H195)","v":{"v":200438.97,"d":"200,438.97 €"}},{"$f":"SUM(I190:I195)","v":0}]
[]
[null,"Formel den Mindestumsatz:"]
[{"$nulls":7},"Beispiel","Ihre Zahlen"]
[null,"Fixkosten in €",{"$nulls":4},{"$f":"H98","v":{"v":239085.57,"d":"239,085.57 €"}},{"$f":"G200/G201","v":{"v":508692.70212765964,"d":"508,692.70 €"}},{"$f":"I98","v":0}]
[null,"Prozentsatz Rohgewinn",{"$nulls":4},{"v":0.47,"d":"47%"},null,{"v":0.4,"d":"40%"}]
[{"$nulls":7},"Ergebnis=",{"$f":"IF(I201=0,\"\",IF(I201=\"\",\"\",I200/I201))","v":0}]
[]
[null,"Prüfen Sie nun mit Ihrer Marktkenntnis unter Berücksichtigung den betrieblichen"]
[null,"Voraussetzungen (Standort, Kapazität, usw.), ob sich dieser rechnerisch ermittelte"]
[null,"(theoretische) Umsatz auch in der Wirklichkeit erreichen läßt."]

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[null,"Liquiditätsübersicht in T€",{"$nulls":3},"Hinweis: Alle Zahlen sind grundsätzlich mit positivem Vorzeichen zu erfassen!"]
[null,"per"]
[null,{"$f":"TODAY()","v":"2016-01-24"},null,null,{"v":1,"d":"01."},{"v":2,"d":"02."},{"v":3,"d":"03."},{"v":4,"d":"04."},{"v":5,"d":"05."},{"v":6,"d":"06."},{"v":7,"d":"07."},{"v":8,"d":"08."},{"v":9,"d":"09."},{"v":10,"d":"10."},{"v":11,"d":"11."},{"v":12,"d":"12."}]
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[null,"Bitte nur weiße Felder ausfüllen!",null,{"$f":"TODAY()","v":"2016-01-24"},{"$f":"EOMONTH($D6,0)","v":"2016-01-31"},{"$f":"EOMONTH($D6,F4-1)","v":"2016-02-29"},"2016-03-31","2016-04-30","2016-05-31","2016-06-30","2016-07-31","2016-08-31","2016-09-30","2016-10-31","2016-11-30","2016-12-31"]
[null,"1. Liquiditätsreserve",null,{"$f":"D8+D9+D10+D11-D12","v":{"v":0,"d":"0 T€"}},{"$f":"D7+E14-E30","v":{"v":0,"d":"0 T€"}},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"}]
[null,"Kasse",null,{"v":0,"d":"0 T€"},{"$f":"D8+E15-E40","v":{"v":0,"d":"0 T€"}},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"}]
[null,"Bankguthaben",null,{"v":0,"d":"0 T€"}]
[null,"andere kurzfr. Geldanlagen",null,{"v":0,"d":"0 T€"}]
[null,"KK-Linien (brutto)",null,{"v":0,"d":"0 T€"},{"$f":"D11-E62+E20","v":{"v":0,"d":"0 T€"}},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"}]
[null,"KK-Inanspruchnahmen",null,{"v":0,"d":"0 T€"}]
[null,"Banksaldo (netto)",null,{"$f":"D7-D8-D11","v":{"v":0,"d":"0 T€"}},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"}]
[null,"2. Liquiditätszugang",null,null,{"$f":"SUM(E15:E26)","v":{"v":0,"d":"0 T€"}},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"}]
[null,"Barverkäufe"]
[null,"Kundenzahlungen"]
[null,"An- und Vorauszahlungen"]
[null,"Verkauf von Anlagevermögen"]
[null,"Auszahlung von Darlehen"]
[null,"Erhöhung KK-Linie"]
[null,"Einzahlung von EK"]
[null,"Sale & Lease Back-Zahlungen"]
[null,"Steuererstattungen"]
[null,"Bonuszahlungen"]
[null,"Versicherungsleistungen"]
[null,"Sonstige Liquiditätszugänge"]
[]
[null,"Liquidität vor Ausgaben",null,null,{"$f":"D7+E14","v":{"v":0,"d":"0 T€"}},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"}]
[]
[null,"3. Liquiditätsentzug",null,null,{"$f":"SUM(E31:E62)","v":{"v":0,"d":"0 T€"}},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"}]
[null,"Löhne und Gehälter netto"]
[null,"Urlaubs- / Weihnachsgeld"]
[null,"Lohnsteuerabführung"]
[null,"Krankenkasse"]
[null,"Berufsgenossenschaft"]
[null,"Rentenversicherung"]
[null,"Arbeitslosenversicherung"]
[null,"Vermögenswirksame Leistungen"]
[null,"Sonstige freiw. soziale Aufwendungen"]
[null,"Lieferanten bar"]
[null,"Lieferanten Konto"]
[null,"Wechselfälligkeiten"]
[null,"Kapitaldienst Darlehen einschl. LV-Prämien"]
[null,"Zinsen KKK, sonstige"]
[null,"Leasingraten u.ä."]
[null,"Miete"]
[null,"Strom"]
[null,"Gas / Öl etc."]
[null,"Gemeindeabgaben"]
[null,"Mehrwertsteuer"]
[null,"Gewerbesteuer"]
[null,"Körperschaftsteuer"]
[null,"Sonstige Steuer"]
[null,"Versicherungen"]
[null,"Privatentnahmen"]
[null,"Anschaffungen"]
[null,"Anschaffungen"]
[null,"Anschaffungen"]
[null,"sonstige Ausgaben"]
[null,"sonstige Ausgaben"]
[null,"sonstige Ausgaben"]
[null,"Kürzung KK-Linie"]
[null,"Geplante Reserve"]
[]
[null,"4. Überschuß (+) / Fehlbetrag (-)",null,null,{"$f":"E14-E30","v":{"v":0,"d":"0 T€"}},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"},{"v":0,"d":"0 T€"}]
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[null,"1. Liquiditätsreserve",null,{"$f":"D106+D107+D108+D109-D110","v":{"v":-76,"d":"-€ 76.00 "}},{"$f":"D105+E112-E128","v":{"v":-63,"d":"-€ 63.00 "}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,"Kasse",null,{"v":1,"d":"1.00 €"},{"$f":"D106+E113-E138","v":{"v":9,"d":"9.00 €"}},{"$f":"E106","v":{"v":9,"d":"9.00 €"}},{"v":9,"d":"9.00 €"},{"v":9,"d":"9.00 €"},{"v":9,"d":"9.00 €"},{"v":9,"d":"9.00 €"},{"v":9,"d":"9.00 €"},{"v":9,"d":"9.00 €"},{"v":9,"d":"9.00 €"},{"v":9,"d":"9.00 €"},{"v":9,"d":"9.00 €"},{"v":9,"d":"9.00 €"}]
[null,"Bankguthaben",null,0]
[null,"andere kurzfr. Geldanlagen",null,0]
[null,"KK-Linien (brutto)",null,{"v":153,"d":"153.00 €"},{"$f":"D109","v":{"v":153,"d":"153.00 €"}},{"$f":"E109-F160+F118","v":{"v":153,"d":"153.00 €"}},{"v":153,"d":"153.00 €"},{"v":153,"d":"153.00 €"},{"v":153,"d":"153.00 €"},{"v":153,"d":"153.00 €"},{"v":153,"d":"153.00 €"},{"v":153,"d":"153.00 €"},{"v":153,"d":"153.00 €"},{"v":153,"d":"153.00 €"},{"v":153,"d":"153.00 €"},{"v":153,"d":"153.00 €"}]
[null,"KK-Inanspruchnahmen",null,{"v":230,"d":"230.00 €"}]
[null,"Banksaldo (netto)",null,{"$f":"D105-D106-D109","v":{"v":-230,"d":"-€ 230.00 "}},{"v":-225,"d":"-€ 225.00 "},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,"2. Liquiditätszugang",null,null,{"$f":"SUM(E113:E124)","v":{"v":65,"d":"65.00 €"}},{"v":65,"d":"65.00 €"},{"v":65,"d":"65.00 €"},{"v":65,"d":"65.00 €"},{"v":65,"d":"65.00 €"},{"v":65,"d":"65.00 €"},{"v":65,"d":"65.00 €"},{"v":65,"d":"65.00 €"},{"v":65,"d":"65.00 €"},{"v":65,"d":"65.00 €"},{"v":65,"d":"65.00 €"},{"v":65,"d":"65.00 €"}]
[null,"Barverkäufe",null,null,{"v":10,"d":"10.00 €"},{"$f":"E113","v":{"v":10,"d":"10.00 €"}},{"v":10,"d":"10.00 €"},{"v":10,"d":"10.00 €"},{"v":10,"d":"10.00 €"},{"v":10,"d":"10.00 €"},{"v":10,"d":"10.00 €"},{"v":10,"d":"10.00 €"},{"v":10,"d":"10.00 €"},{"v":10,"d":"10.00 €"},{"v":10,"d":"10.00 €"},{"v":10,"d":"10.00 €"}]
[null,"Kundenzahlungen",null,null,{"v":50,"d":"50.00 €"},{"$f":"E114","v":{"v":50,"d":"50.00 €"}},{"v":50,"d":"50.00 €"},{"v":50,"d":"50.00 €"},{"v":50,"d":"50.00 €"},{"v":50,"d":"50.00 €"},{"v":50,"d":"50.00 €"},{"v":50,"d":"50.00 €"},{"v":50,"d":"50.00 €"},{"v":50,"d":"50.00 €"},{"v":50,"d":"50.00 €"},{"v":50,"d":"50.00 €"}]
[null,"An- und Vorauszahlungen",null,null,{"v":5,"d":"5.00 €"},{"$f":"E115","v":{"v":5,"d":"5.00 €"}},{"v":5,"d":"5.00 €"},{"v":5,"d":"5.00 €"},{"v":5,"d":"5.00 €"},{"v":5,"d":"5.00 €"},{"v":5,"d":"5.00 €"},{"v":5,"d":"5.00 €"},{"v":5,"d":"5.00 €"},{"v":5,"d":"5.00 €"},{"v":5,"d":"5.00 €"},{"v":5,"d":"5.00 €"}]
[null,"Verkauf von Anlagevermögen"]
[null,"Auszahlung von Darlehen"]
[null,"Erhöhung KK-Linie"]
[null,"Einzahlung von EK"]
[null,"Sale & Lease Back-Zahlungen"]
[null,"Steuererstattungen"]
[null,"Bonuszahlungen"]
[null,"Versicherungsleistungen"]
[null,"Sonstige Liquiditätszugänge"]
[]
[null,"Liquidität vor Ausgaben",null,null,{"$f":"D105+E112","v":{"v":-11,"d":"-€ 11.00 "}},{"v":2,"d":"€ 2.00"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[]
[null,"3. Liquiditätsentzug",null,null,{"$f":"SUM(E129:E160)","v":{"v":52,"d":"52.00 €"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,"Löhne und Gehälter netto",null,null,{"v":10,"d":"10.00 €"},{"$f":"E129","v":{"v":10,"d":"10.00 €"}},{"v":10,"d":"10.00 €"},{"v":10,"d":"10.00 €"},{"v":10,"d":"10.00 €"},{"v":10,"d":"10.00 €"},{"v":10,"d":"10.00 €"},{"v":10,"d":"10.00 €"},{"v":10,"d":"10.00 €"},{"v":10,"d":"10.00 €"},{"v":10,"d":"10.00 €"},{"v":10,"d":"10.00 €"}]
[null,"Urlaubs- / Weihnachsgeld"]
[null,"Lohnsteuerabführung",{"$nulls":3},{"$f":"E131/E$31*F$31","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,"Krankenkasse",{"$nulls":3},{"$f":"E132/E$31*F$31","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,"Berufsgenossenschaft",{"$nulls":3},{"$f":"E133/E$31*F$31","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,"Rentenversicherung",{"$nulls":3},{"$f":"E134/E$31*F$31","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,"Arbeitslosenversicherung",{"$nulls":3},{"$f":"E135/E$31*F$31","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,"Vermögenswirksame Leistungen",{"$nulls":3},{"$f":"E136/E$31*F$31","v":{"$error":"#DIV/0!"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]
[null,"Sonstige freiw. soziale Aufwendungen"]
[null,"Lieferanten bar",null,null,{"v":2,"d":"2.00 €"},{"$f":"E138","v":{"v":2,"d":"2.00 €"}},{"v":2,"d":"2.00 €"},{"v":2,"d":"2.00 €"},{"v":2,"d":"2.00 €"},{"v":2,"d":"2.00 €"},{"v":2,"d":"2.00 €"},{"v":2,"d":"2.00 €"},{"v":2,"d":"2.00 €"},{"v":2,"d":"2.00 €"},{"v":2,"d":"2.00 €"},{"v":2,"d":"2.00 €"}]
[null,"Lieferanten Konto",null,null,{"v":35,"d":"35.00 €"},{"$f":"E139","v":{"v":35,"d":"35.00 €"}},{"v":35,"d":"35.00 €"},{"v":35,"d":"35.00 €"},{"v":35,"d":"35.00 €"},{"v":35,"d":"35.00 €"},{"v":35,"d":"35.00 €"},{"v":35,"d":"35.00 €"},{"v":35,"d":"35.00 €"},{"v":35,"d":"35.00 €"},{"v":35,"d":"35.00 €"},{"v":35,"d":"35.00 €"}]
[null,"Wechselfälligkeiten"]
[null,"Kapitaldienst Darlehen einschl. LV-Prämien"]
[null,"Zinsen KKK, sonstige"]
[null,"Leasingraten u.ä.",null,null,{"v":2,"d":"2.00 €"},{"$f":"E143","v":{"v":2,"d":"2.00 €"}},{"v":2,"d":"2.00 €"},{"v":2,"d":"2.00 €"},{"v":2,"d":"2.00 €"},{"v":2,"d":"2.00 €"},{"v":2,"d":"2.00 €"},{"v":2,"d":"2.00 €"},{"v":2,"d":"2.00 €"},{"v":2,"d":"2.00 €"},{"v":2,"d":"2.00 €"},{"v":2,"d":"2.00 €"}]
[null,"Miete",null,null,{"v":3,"d":"3.00 €"},{"$f":"E144","v":{"v":3,"d":"3.00 €"}},{"v":3,"d":"3.00 €"},{"v":3,"d":"3.00 €"},{"v":3,"d":"3.00 €"},{"v":3,"d":"3.00 €"},{"v":3,"d":"3.00 €"},{"v":3,"d":"3.00 €"},{"v":3,"d":"3.00 €"},{"v":3,"d":"3.00 €"},{"v":3,"d":"3.00 €"},{"v":3,"d":"3.00 €"}]
[null,"Strom"]
[null,"Gas / Öl etc."]
[null,"Gemeindeabgaben"]
[null,"Mehrwertsteuer"]
[null,"Gewerbesteuer"]
[null,"Körperschaftsteuer"]
[null,"Sonstige Steuer"]
[null,"Versicherungen"]
[null,"Privatentnahmen"]
[null,"Anschaffungen"]
[null,"Anschaffungen"]
[null,"Anschaffungen"]
[null,"sonstige Ausgaben"]
[null,"sonstige Ausgaben"]
[null,"sonstige Ausgaben"]
[null,"Kürzung KK-Linie"]
[null,"Geplante Reserve"]
[]
[null,"4. Überschuß (+) / Fehlbetrag (-)",null,null,{"$f":"E112-E128","v":{"v":13,"d":"€ 13.00"}},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"},{"$error":"#DIV/0!"}]

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["Auszahlungsdatum",{"$f":"TODAY()+14","v":"2016-02-07"}]
["Gesamtlaufzeit (Jahre)",{"v":20,"d":"20 Jahre"}]
["Zinsbindung",{"v":10,"d":"10 Jahre"}]
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[null,null,"Zusätzlicher KK-Bedarf",null,{"$f":"E14-D14","v":{"v":55.000000000000114,"d":"55 T€"}},null,{"$f":"G14-D14","v":{"v":-288.33333333333326,"d":"-288 T€"}}]
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[null,null,"Vergleich Lieferantenkredit gegen Kontokorrentkredit"]
[null,null,"Einkaufsvolumen in € p.a.","Zahlungsziel in Tagen","Skontosatz in %","bei Zahlungsziel ","Bank-KK-Satz","Guthaben"]
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[null,null,"Lieferantenkredit derzeit","Lieferantenkredit künftig","KK-Kredit","Skonto p.a. in €","KK-Zinsen p.a. in €"]
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[null,null,"Factoring"]
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[null,null,"Zahlungsziel",{"v":75,"d":"75 Tage"}]
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[null,{"v":0.09800000000000007,"d":"9.80%"},{"$f":"B135*C$5","v":235200.00000000017},{"$f":"IF(C135>=G$8,B135,\"\")","v":{"v":0.09800000000000007,"d":"9.80%"}}]
[null,{"v":0.09900000000000007,"d":"9.90%"},{"$f":"B136*C$5","v":237600.00000000017},{"$f":"IF(C136>=G$8,B136,\"\")","v":{"v":0.09900000000000007,"d":"9.90%"}}]
[null,{"v":0.10000000000000007,"d":"10.00%"},{"$f":"B137*C$5","v":240000.00000000017},{"$f":"IF(C137>=G$8,B137,\"\")","v":{"v":0.10000000000000007,"d":"10.00%"}}]

{"sheet":"LV Tilgung","index":7,"n_rows":79,"n_cols":12,"rows_kept":79,"merged":[[2,5,2,7]]}
[]
[null,null,"Darlehnstilgung mit Lebensversicherungen (Überschlagsrechnung)"]
[{"$nulls":5},"Cash Flows nach Steuern"]
[{"$nulls":3},"annuitätisch","endfälig","Jahr","Annuit. Tilg","LV Tilg"]
[null,null,"Wie hoch ist der Darlehnsbetrag in €?",{"v":900000,"d":"900,000.00 €"},{"$f":"D5","v":{"v":900000,"d":"900,000.00 €"}},{"$f":"C49","v":0},{"$f":"-I49","v":{"v":900000,"d":"900,000.00 €"}},{"$f":"L49","v":{"v":900000,"d":"900,000.00 €"}}]
[null,null,"Laufzeit (ganze Jahre, max 30)",{"v":20,"d":"20 Jahre"},{"$f":"D6","v":{"v":20,"d":"20 Jahre"}},{"$f":"C50","v":1},{"v":-47346.305472660264,"d":"-47,346.31 €"},{"v":-13338,"d":"-13,338.00 €"}]
[null,null,"Wie hoch ist der Zinssatz in %",{"v":0.0285,"d":"2.85%"},{"v":0.0285,"d":"2.85%"},2,{"v":-47811.539091526254,"d":"-47,811.54 €"},{"v":-13338,"d":"-13,338.00 €"}]
[null,null,"Wie hoch ist der Restwert am Ende der Laufzeit in € ?",{"v":0,"d":"0.00 €"},{"$f":"E5","v":{"v":900000,"d":"900,000.00 €"}},3,{"v":-48290.03186852993,"d":"-48,290.03 €"},{"v":-13338,"d":"-13,338.00 €"}]
[null,null,"Die Jahresrate (nachschüssig) wird berechnet. Sie beträgt ca…",{"$f":"PMT(D7,D6,-D5,D8,0)","v":{"v":59658.305472660264,"d":"59,658.31 €"}},{"$f":"E5*E7","v":{"v":25650,"d":"25,650.00 €"}},4,{"v":-48782.16168967821,"d":"-48,782.16 €"},{"v":-13338,"d":"-13,338.00 €"}]
[null,null,"Die Summe aller Raten beträgt…",{"$f":"D9*D6","v":{"v":1193166.1094532053,"d":"1,193,166.11 €"}},{"$f":"E9*E6","v":{"v":513000,"d":"513,000.00 €"}},5,{"v":-49288.31721072921,"d":"-49,288.32 €"},{"v":-13338,"d":"-13,338.00 €"}]
[null,null,"davon entfallen auf Zinsen…",{"$f":"D10-D5+D8","v":{"v":293166.10945320525,"d":"293,166.11 €"}},{"$f":"E10","v":{"v":513000,"d":"513,000.00 €"}},6,{"v":-49808.898164130165,"d":"-49,808.90 €"},{"v":-13338,"d":"-13,338.00 €"}]
[null,null,"und auf Tilgung…",{"$f":"D10-D11","v":{"v":900000,"d":"900,000.00 €"}},{"v":0,"d":"0.00 €"},7,{"v":-50344.31567470305,"d":"-50,344.32 €"},{"v":-13338,"d":"-13,338.00 €"}]
[null,null,"Mit welchem Steuersatz kalkulieren Sie für Zinsen und LV?",{"v":0.48,"d":"48.00%"},{"$f":"D13","v":{"v":0.48,"d":"48%"}},8,{"v":-50894.992584327265,"d":"-50,894.99 €"},{"v":-13338,"d":"-13,338.00 €"}]
[null,null,"Ihre Steuererstattung auf die Zinsen beträgt danach…",{"$f":"D13*D11","v":{"v":140719.7325375385,"d":"140,719.73 €"}},{"$f":"E13*E11","v":{"v":246240,"d":"246,240.00 €"}},9,{"v":-51461.363785875765,"d":"-51,461.36 €"},{"v":-13338,"d":"-13,338.00 €"}]
[null,null,"Netto beträgt Ihr Zinsaufwand somit ca…",{"$f":"D11-D14","v":{"v":152446.37691566674,"d":"152,446.38 €"}},{"$f":"E11-E14","v":{"v":266760,"d":"266,760.00 €"}},10,{"v":-52043.8765666684,"d":"-52,043.88 €"},{"v":-13338,"d":"-13,338.00 €"}]
[null,null,"Ihre jährlich nachträglich zu zahlende LV-Prämie beträgt pro Jahr…",null,{"v":0,"d":"0.00 €"},11,{"v":-52642.99096171362,"d":"-52,642.99 €"},{"v":-13338,"d":"-13,338.00 €"}]
[null,null,"angenommene LV-Rendite nach Kosten",null,{"v":0.035,"d":"3.50%"},12,{"v":-53259.18011701763,"d":"-53,259.18 €"},{"v":-13338,"d":"-13,338.00 €"}]
[null,null,"Als Tilgungsersatz leisten Sie insgesamt €…",null,{"$f":"E16*E6","v":{"v":0,"d":"0.00 €"}},13,{"v":-53892.93066324781,"d":"-53,892.93 €"},{"v":-13338,"d":"-13,338.00 €"}]
[null,null,"Der Policenwert zum Laufzeitende wird betragen (ca. €)",null,{"$f":"-FV(E17,E6,E16,0,0)","v":{"v":0,"d":"0.00 €"}},14,{"v":-54544.743100045554,"d":"-54,544.74 €"},{"v":-13338,"d":"-13,338.00 €"}]
[null,null,"Der Überschuss der Versicherung beträgt ca. €…",null,{"$f":"E19-E18","v":{"v":0,"d":"0.00 €"}},15,{"v":-55215.132191292025,"d":"-55,215.13 €"},{"v":-13338,"d":"-13,338.00 €"}]
[null,null,"Vom LV-Gewinn müssen Sie wie viel versteuern (0%, 50%, 100%)",null,{"v":0.5,"d":"50%"},16,{"v":-55904.62737163902,"d":"-55,904.63 €"},{"v":-13338,"d":"-13,338.00 €"}]
[null,null,"Damit müssen Sie am Laufzeitende ans Finanzamt abführen €…",null,{"$f":"E20*E21*E13","v":{"v":0,"d":"0.00 €"}},17,{"v":-56613.77316462591,"d":"-56,613.77 €"},{"v":-13338,"d":"-13,338.00 €"}]
[null,null,{"$f":"IF(E23<0,\"Fehlen nach Abzug der Tilgung\",\"Verbleiben nach Abzug der Tilgung\")","v":"Fehlen nach Abzug der Tilgung"},null,{"$f":"-E5+E19-E22","v":{"v":-900000,"d":"-900,000.00 €"}},18,{"v":-57343.129612712924,"d":"-57,343.13 €"},{"v":-13338,"d":"-13,338.00 €"}]
[{"$nulls":5},19,{"v":-58093.272719570414,"d":"-58,093.27 €"},{"v":-13338,"d":"-13,338.00 €"}]
[{"$nulls":5},20,{"v":-58864.79490497335,"d":"-58,864.79 €"},{"v":-913338,"d":"-913,338.00 €"}]
[{"$nulls":5},21,{"v":3.794775693677366e-13,"d":"0.00 €"},{"v":0,"d":"0.00 €"}]
[null,null,"Vergleichsrechnung in der Übersicht",null,null,22,{"v":3.902926800947171E-13,"d":"0.00 €"},{"v":0,"d":"0.00 €"}]
[null,null,"Summe der Darlehnsraten",{"$f":"-D10","v":{"v":-1193166.1094532053,"d":"-1,193,166.11 €"}},{"$f":"-(E10+E12)","v":{"v":-513000,"d":"-513,000.00 €"}},23,{"v":4.014160214774165e-13,"d":"0.00 €"},{"v":0,"d":"0.00 €"}]
[null,null,"abzüglich Steuern auf Zinsen",{"$f":"D14","v":{"v":140719.7325375385,"d":"140,719.73 €"}},{"$f":"E14","v":{"v":246240,"d":"246,240.00 €"}},24,{"v":4.128563780895229e-13,"d":"0.00 €"},{"v":0,"d":"0.00 €"}]
[null,null,"zuzüglich LV/RV-Prämien",{"v":0,"d":"0.00 €"},{"$f":"-E18","v":{"v":0,"d":"0.00 €"}},25,{"v":4.246227848650743e-13,"d":"0.00 €"},{"v":0,"d":"0.00 €"}]
[null,null,"abzüglich LV-Zufluss",{"v":0,"d":"0.00 €"},{"$f":"E19","v":{"v":0,"d":"0.00 €"}},26,{"v":4.367245342337289e-13,"d":"0.00 €"},{"v":0,"d":"0.00 €"}]
[null,null,"zuzüglich Steuern auf LV/RV-Überschuss",{"$f":"D22","v":{"v":0,"d":"0.00 €"}},{"$f":"-E22","v":{"v":0,"d":"0.00 €"}},27,{"v":4.491711834593902E-13,"d":"0.00 €"},{"v":0,"d":"0.00 €"}]
[null,null,"zuzüglich Kredittilgung",{"v":0,"d":"0.00 €"},{"$f":"-E8","v":{"v":-900000,"d":"-900,000.00 €"}},28,{"v":4.619725621879827e-13,"d":"0.00 €"},{"v":0,"d":"0.00 €"}]
[null,null,"Gesamtegebnis: Aufwand nach Steuern",{"$f":"SUM(D28:D33)","v":{"v":-1052446.3769156667,"d":"-1,052,446.38 €"}},{"$f":"SUM(E28:E33)","v":{"v":-1166760,"d":"-1,166,760.00 €"}},29,{"v":4.751387802103402e-13,"d":"0.00 €"},{"v":0,"d":"0.00 €"}]
[null,null,"Vorteil / Nachteil",{"$f":"-(-D34+E34)","v":{"v":114313.62308433326,"d":"114,313.62 €"}},{"$f":"-D35","v":{"v":-114313.62308433326,"d":"-114,313.62 €"}},{"$f":"C79","v":30},{"v":4.886802354463349e-13,"d":"0.00 €"},{"v":0,"d":"0.00 €"}]
[null,null,"Interne Kapitalverzinsnung der Cash Flows nach Steuern",{"$f":"IRR(I49:I79,0.05)","v":{"v":0.01482000000000494,"d":"1.48%"}},{"$f":"IRR(L49:L79,0.05)","v":{"v":0.014820000000000055,"d":"1.48%"}}]
{"$rows_empty":11}
[{"$nulls":3},"Rate","Zinsen","Steuern","Tilgung","Kapital","Cash Flow 1","Rate 2 netto","Tilg 2","Cash Flow 2"]
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