{"text_format":"1","workbook":"xlsx","n_sheets":5,"sheets":["Cover","Schema Gesamtkostenverfahren","Schema Umsatzkostenverfahren VK","Schema Umsatzkostenverfahren TK","Anwendungsbeispiel"],"not_rendered":{"charts":0,"images":0,"macros":0,"external_links":1,"defined_names":3,"comments":0,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

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[]
[]
[null,"Excel + VBA "]
[null,"für Controller"]
[]
[]
[null,"Kapitel",8]
[null,"Thema","Strategisches Prozess-Controlling"]
[]
[null,"Inhalt","Kurzfristige Erfolgsrechnung"]
[]
[null,null," "]
[]
[]
[]
[]
[]
[null,"Autor","Harald Nahrstedt"]
[null,"Datum","2019-01-01"]
[null,"Version","1.0"]
[]
[]
[null,"Springer Verlag"]

{"sheet":"Schema Gesamtkostenverfahren","index":1,"n_rows":10,"n_cols":3,"rows_kept":10,"cut":false,"hidden":false,"merged":[]}
[null,null,"Wert"]
[null,"Erlöse"]
["+","Bestandsmehrung an unfertigen Erzeugnissen"]
["+","Bestandsmehrung an fertigen Erzeugnissen"]
["+","aktivierte Eigenleistungen"]
["-","Bestandsminderung an unfertigen Erzeugnissen"]
["-","Bestandsminderung an fertigen Erzeugnissen"]
["=","Gesamtleistung"]
["-","Gesamtkosten"]
["=","Betriebsergebnis"]

{"sheet":"Schema Umsatzkostenverfahren VK","index":2,"n_rows":20,"n_cols":3,"rows_kept":20,"cut":false,"hidden":false,"merged":[]}
[null,null,"Wert"]
[null,"Materialeinzelkosten"]
["+","Materialgemeinkosten"]
["+","Fertigungseinzelkosten"]
["+","Fertigungsgemeinkosten"]
["=","Herstellkosten der Produktion"]
["-","Bestandsmehrung an unfertigen Erzeugnissen"]
["-","Bestandsmehrung an fertigen Erzeugnissen"]
["-","aktivierte Eigenleistungen"]
["+","Bestandsminderung an unfertigen Erzeugnissen"]
["+","Bestandsminderung an fertigen Erzeugnissen"]
["=","Herstellkosten des Umsatzes"]
["+","Verwaltungsgemeinkosten"]
["+","Vertriebsgemeinkosten"]
["=","Selbstkosten des Umsatzes"]
[]
[]
[null,"Erlöse"]
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[null,null,"Wert"]
[null,"Materialeinzelkosten"]
["+","variable Materialgemeinkosten"]
["+","Fertigungseinzelkosten"]
["+","variable Fertigungsgemeinkosten"]
["=","variable Herstellkosten der Produktion"]
["+","Bestandsminderung bezogen auf variable HK"]
["-","Bestandsmehrung bezogen auf variable HK"]
["-","Eigenleistungen bezogen auf variable HK"]
["=","variable Herstellkosten des Umsatzes"]
["+","variable Verwaltungsgemeinkosten"]
["+","variable Vertriebsgemeinkosten"]
["=","variable Selbstkosten des Umsatzes"]
[]
[]
[null,"Erlöse"]
["-","variable Selbstkosten des Umsatzes"]
["=","Betriebsergebnis"]

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["abgesetzte Menge",15000,null,"+","FEK",100000]
["Stückpreis",70,null,"+","MGK",20000]
[null,null,null,"+","FGK",80000]
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["FEK",100000,null,"/","Prod. Menge",20000]
["MGK",20000,null,"=","Herstellkosten/Stück",{"$f":"F5/F6","v":20}]
["FGK",80000]
["VwGK",60000]
["VtGK",40000,null,null,"Gesamtkostenverfahren"]
[null,null,null,null,"Umsatzerlös",1050000,"15.000 x 70"]
[null,null,null,"+","Bestandsmehrung",100000,"5.000 x 20"]
[null,null,null,"=","Leistung",{"$f":"SUM(F11:F12)","v":1150000}]
[null,null,null,"-","Gesamtkosten ",-500000]
[null,null,null,"=","Betriebsergebnis",{"$f":"SUM(F13:F14)","v":650000}]
[]
[]
[null,null,null,null,"Umsatzkostenverfahren (Vollkostenbasis)",null,null,null,"Umsatzkostenverfahren (Teilkostenbasis)"]
[null,null,null,null,"HK Produktion",400000,null,null,null,"MEK",200000]
[null,null,null,"-","Bestandsmehrung",-100000,null,null,"+","FEK",100000]
[null,null,null,"=","HK Umsatz",{"$f":"SUM(F19:F20)","v":300000},null,null,"+","MGKv",16000]
[null,null,null,"+","VwGK",60000,null,null,"+","FGKv",64000]
[null,null,null,"+","VtGK",40000,null,null,"=","HKv Produktion",{"$f":"SUM(K19:K22)","v":380000}]
[null,null,null,"=","SK Umsatz",{"$f":"SUM(F21:F23)","v":400000},null,null,"-","Bestandsmehrung",-95000,"380.000 / 20.000 * 5.000"]
[null,null,null,null,null,null,null,null,"=","HKv Umsatz",{"$f":"SUM(K23:K24)","v":285000}]
[null,null,null,null,"Umsatzerlös",1050000,null,null,"+","VwGKv",6000]
[null,null,null,"-","SK Umsatz",-400000,null,null,"+","VtGKv",32000]
[null,null,null,"=","Betriebsergebnis",{"$f":"SUM(F26:F27)","v":650000},null,null,"=","SKv Umsatz",{"$f":"SUM(K25:K27)","v":323000}]
[]
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[null,null,null,null,null,null,null,null,"-","SKv",-323000]
[null,null,null,null,null,null,null,null,"=","DB",{"$f":"SUM(K30:K31)","v":727000}]
[null,null,null,null,null,null,null,null,"-","Kf",-82000]
[null,null,null,null,null,null,null,null,"=","Betriebsergebnis",{"$f":"SUM(K32:K33)","v":645000}]