{"text_format":"1","workbook":"xlsx","n_sheets":9,"sheets":["Cover","Investitionsanalyse","statische Amortisation","Kapitalwertbestimmung","dynamische Amortisation","Interner Zinsfuß","Ergebnisprüfung","Periodenbezogene KVR","Stückbezogene KVR"],"not_rendered":{"charts":0,"images":0,"macros":0,"external_links":1,"defined_names":19,"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"}

{"sheet":"Cover","index":0,"n_rows":23,"n_cols":3,"rows_kept":23,"cut":false,"hidden":false,"merged":[]}
[]
[]
[null,"Excel + VBA "]
[null,"für Controller"]
[]
[]
[null,"Kapitel",7]
[null,"Thema","Strategisches Prozess-Controlling"]
[]
[null,"Inhalt","Investitionsrechnungen"]
[]
[null,null," "]
[]
[]
[]
[]
[]
[null,"Version","2.0"]
[null,"Autor","Harald Nahrstedt"]
[null,"Datum","2023-08-03"]
[]
[]
[null,"Springer Verlag"]

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["Investitionsjahr",2020,null,"Energiekosten monatlich",null,null,920]
["Anschaffungskosten",360000,null,"Instandhaltung/Wartung",null,null,3800]
["Nutzungsdauer",6,null,"Zusätzl. Instandhaltung ab dem 3. Jahr",null,null,1800]
["jährliche Preissteigerung",3.5000000000000003E-2,null,"Mitarbeiterschulung einmalig",null,null,7700]
[null,null,null,"Gesparte Personalkosten",null,null,87500]
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["Dauer",1,2,3,4,5,6]
["Jahr",{"$f":"Investitionsjahr","v":2020},{"$f":"B8+1","v":2021},{"$f":"C8+1","v":2022},{"$f":"D8+1","v":2023},{"$f":"E8+1","v":2024},{"$f":"F8+1","v":2025}]
["Abschreibung",{"$f":"SLN(Anschaffungskosten,0,Nutzungsdauer)","v":60000},60000,60000,60000,60000,60000]
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["Energiekosten",{"$f":"Energiekosten*12","v":11040},{"$f":"B11*(1+Preissteigerung)","v":11426.4},11826.323999999999,12240.245339999998,12668.653926899997,13112.056814341495]
["Instandhaltung/Wartung",{"$f":"Instandhaltung","v":3800},3932.9999999999995,4070.6549999999993,4213.1279249999989,4360.5874023749984,4513.2079614581235]
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["Mitarbeiterschulung",{"$f":"Schulung","v":7700}]
["Summe Ausgaben pro Periode",{"$f":"SUM(B11:B14)","v":22540},15359.4,15896.978999999998,18253.373264999995,18829.241329274995,19425.264775799616]
[]
["Einsparungen",{"$f":"Gespart","v":87500},{"$f":"B17*(1+Preissteigerung)","v":90562.5},{"$f":"C17*(1+Preissteigerung)","v":93732.1875},{"$f":"D17*(1+Preissteigerung)","v":97012.814062499994},{"$f":"E17*(1+Preissteigerung)","v":100408.26255468749},{"$f":"F17*(1+Preissteigerung)","v":103922.55174410154}]
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["Kapitalrückfluss",{"$f":"B17-B15","v":64960},75203.100000000006,77835.208500000008,78759.440797499992,81579.021225412493,84497.286968301923]
["Saldo Kapitaleinsatz/-rückfluss",{"$f":"B19-Anschaffungskosten","v":-295040},{"$f":"B20+C19","v":-219836.9},{"$f":"C20+D19","v":-142001.69149999999},{"$f":"D20+E19","v":-63242.250702499994},{"$f":"E20+F19","v":18336.770522912499},{"$f":"F20+G19","v":102834.05749121442}]

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["Dauer",{"$f":"Dauer","v":1},2,3,4,5,6]
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["Amortisationsjahr",{"$f":"IF(AND(B$4>0,A$4<0),B$2,\"\")","v":""},"","","",2024,""]
["Amortisationsdauer",{"$f":"SUM(B6:G6)-B2+1","v":5},"Jahre"]

{"sheet":"Kapitalwertbestimmung","index":3,"n_rows":9,"n_cols":7,"rows_kept":9,"cut":false,"hidden":false,"merged":[]}
["Kapitalzinsfuß",3.5000000000000003E-2]
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["Dauer",{"$f":"Dauer","v":1},2,3,4,5,6]
["Jahr",{"$f":"Jahr","v":2020},{"$f":"B4+1","v":2021},{"$f":"C4+1","v":2022},{"$f":"D4+1","v":2023},{"$f":"E4+1","v":2024},{"$f":"F4+1","v":2025}]
["Kapitalrückfluss",{"$f":"Kapitalrückfluss","v":64960},75203.100000000006,77835.208500000008,78759.440797499992,81579.021225412493,84497.286968301923]
["abgezinster Kapitalrückfluss",{"$f":"B5/(1+Kapitalzinsfuß)^B3","v":62763.285024154597},70202.898550724654,70202.898550724654,68634.302540867226,68687.346850379312,68738.597390970695]
["kumuliert",{"$f":"B6-Anschaffungskosten","v":-297236.71497584542},{"$f":"B7+C6","v":-227033.81642512075},{"$f":"C7+D6","v":-156830.91787439608},-88196.615333528855,-19509.268483149543,49229.328907821153]
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["Kapitalwert (Funktion NBW)",{"$f":"NPV(Kapitalzinsfuß,Kapitalrückfluss)-Anschaffungskosten","v":49229.328907821095}]

{"sheet":"dynamische Amortisation","index":4,"n_rows":9,"n_cols":7,"rows_kept":9,"cut":false,"hidden":false,"merged":[]}
["Kapitalzinsfuß",3.5000000000000003E-2]
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["Dauer",{"$f":"Dauer","v":1},2,3,4,5,6]
["Jahre",{"$f":"Jahr","v":2020},{"$f":"B4+1","v":2021},{"$f":"C4+1","v":2022},{"$f":"D4+1","v":2023},{"$f":"E4+1","v":2024},{"$f":"F4+1","v":2025}]
["Kapitalrückfluss",{"$f":"Kapitalrückfluss","v":64960},75203.100000000006,77835.208500000008,78759.440797499992,81579.021225412493,84497.286968301923]
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[]
["Amortisationsjahr",{"$f":"IF(AND(B6>0,A6<0),B4,\"\")","v":""},{"$f":"IF(AND(C6>0,B6<0),C4,\"\")","v":""},"","","",{"$f":"IF(AND(G6>0,F6<0),G4,\"\")","v":2025}]
["Amortisationsdauer",{"$f":"SUM(B8:G8)-B4+1","v":6}]

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["Dauer",{"$f":"Dauer","v":1},2,3,4,5,6]
["Jahre",{"$f":"Jahr","v":2020},{"$f":"B2+1","v":2021},{"$f":"C2+1","v":2022},{"$f":"D2+1","v":2023},{"$f":"E2+1","v":2024},{"$f":"F2+1","v":2025}]
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["Interner Zinsfuß",{"$f":"IRR(A3:G3)","v":7.3871716696096712E-2}]

{"sheet":"Ergebnisprüfung","index":6,"n_rows":9,"n_cols":7,"rows_kept":9,"cut":false,"hidden":false,"merged":[]}
["Kapitalzinsfuß",7.3871699999999998E-2]
[]
["Dauer",{"$f":"Dauer","v":1},2,3,4,5,6]
["Jahr",{"$f":"Jahr","v":2020},{"$f":"B4+1","v":2021},{"$f":"C4+1","v":2022},{"$f":"D4+1","v":2023},{"$f":"E4+1","v":2024},{"$f":"F4+1","v":2025}]
["Kapitalrückfluss",{"$f":"Kapitalrückfluss","v":64960},75203.100000000006,77835.208500000008,78759.440797499992,81579.021225412493,84497.286968301923]
["abgezinster Kapitalrückfluss",{"$f":"B5/(1+Kapitalzinsfuß)^B3","v":60491.39762226717},65212.514815359755,62851.970895496503,59223.358759778705,57123.722809860548,55097.054260655372]
["kumuliert",{"$f":"B6-Anschaffungskosten","v":-299508.60237773281},{"$f":"B7+C6","v":-234296.08756237305},{"$f":"C7+D6","v":-171444.11666687654},-112220.75790709784,-55097.035097237291,1.9163418081006967E-2]
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["Kapitalwert (Funktion NBW)",{"$f":"NPV(Kapitalzinsfuß,Kapitalrückfluss)-Anschaffungskosten","v":1.9163418095558882E-2}]

{"sheet":"Periodenbezogene KVR","index":7,"n_rows":22,"n_cols":7,"rows_kept":22,"cut":false,"hidden":false,"merged":[]}
[null,"Anlage 1","Anlage 2",null,"Durchschn. Kapitalbindung / Jahr"]
["Anschaffungskosten",82000,91000,null,"Anlage 1","Anlage 2"]
["Restwert",5000,6000,null,8500,6300,"Betriebskosten"]
["Betriebskosten / Jahr",8500,6300,null,15400,17000,"Abschreibung"]
["Nutzungsdauer",5,5,null,1925,2125,"Kapitalkosten"]
["Bankdarlehen",0.05,0.05,null,{"$f":"SUM(E3:E5)","v":25825},{"$f":"SUM(F3:F5)","v":25425},"Summe"]
[]
["Periodenbezogene KVR"]
["Abschreibung",{"$f":"(B2-B3)/B5","v":15400},{"$f":"(C2-C3)/C5","v":17000}]
["Kapitalkosten (Zinsen)",{"$f":"(B2-B3)/2*B6","v":1925},{"$f":"(C2-C3)/2*C6","v":2125}]
[]
["Kapitalbindung Anlage 1"]
["Jahre",1,2,3,4,5]
["Betrag zum Jahresgewinn",{"$f":"B2","v":82000},{"$f":"B15","v":66600},{"$f":"C15","v":51200},35800,20400]
["Betrag zum Jahresende",{"$f":"B2-B9","v":66600},{"$f":"C14-$B9","v":51200},{"$f":"D14-$B9","v":35800},20400,5000]
["Zinsen",{"$f":"(B14+B15)/2*B6","v":3715},{"$f":"(C14+C15)/2*$B6","v":2945},{"$f":"(D14+D15)/2*$B6","v":2175},1405,635]
[]
["Kapitalbindung Anlage 2"]
["Jahre",1,2,3,4,5]
["Betrag zum Jahresgewinn",{"$f":"C2","v":91000},{"$f":"B21","v":74000},{"$f":"C21","v":57000},40000,23000]
["Betrag zum Jahresende",{"$f":"C2-C9","v":74000},{"$f":"C20-$C9","v":57000},{"$f":"D20-$C9","v":40000},23000,6000]
["Zinsen",{"$f":"(B20+B21)/2*$C6","v":4125},{"$f":"(C20+C21)/2*$C6","v":3275},{"$f":"(D20+D21)/2*$C6","v":2425},1575,725]

{"sheet":"Stückbezogene KVR","index":8,"n_rows":22,"n_cols":7,"rows_kept":22,"cut":false,"hidden":false,"merged":[]}
[null,"Anlage 1","Anlage 2",null,"Durchschn. Kapitalbindung / Jahr"]
["Anschaffungskosten",82000,91000,null,"Anlage 1","Anlage 2"]
["Restwert",5000,6000,null,8500,6300,"Betriebskosten"]
["Betriebskosten / Jahr",8500,6300,null,15400,17000,"Abschreibung"]
["Nutzungsdauer",5,5,null,1925,2125,"Kapitalkosten"]
["Bankdarlehen",0.05,0.05,null,{"$f":"SUM(E3:E5)","v":25825},{"$f":"SUM(F3:F5)","v":25425},"Summe"]
[null,null,null,null,360000,280000,"Stück/Jahr"]
["Periodenbezogene KVR",null,null,null,{"$f":"E6/E7","v":7.1736111111111112E-2},{"$f":"F6/F7","v":9.0803571428571428E-2},"Stückkosten"]
["Abschreibung",{"$f":"(B2-B3)/B5","v":15400},{"$f":"(C2-C3)/C5","v":17000}]
["Kapitalkosten (Zinsen)",{"$f":"(B2-B3)/2*B6","v":1925},{"$f":"(C2-C3)/2*C6","v":2125}]
[]
["Kapitalbindung Anlage 1"]
["Jahre",1,2,3,4,5]
["Betrag zum Jahresgewinn",{"$f":"B2","v":82000},{"$f":"B15","v":66600},{"$f":"C15","v":51200},{"$f":"D15","v":35800},20400]
["Betrag zum Jahresende",{"$f":"B2-B9","v":66600},{"$f":"C14-$B9","v":51200},{"$f":"D14-$B9","v":35800},{"$f":"E14-$B9","v":20400},5000]
["Zinsen",{"$f":"(B14+B15)/2*B6","v":3715},{"$f":"(C14+C15)/2*$C6","v":2945},{"$f":"(D14+D15)/2*$C6","v":2175},{"$f":"(E14+E15)/2*$C6","v":1405},635]
[]
["Kapitalbindung Anlage 2"]
["Jahre",1,2,3,4,5]
["Betrag zum Jahresgewinn",{"$f":"C2","v":91000},{"$f":"B21","v":74000},{"$f":"C21","v":57000},40000,23000]
["Betrag zum Jahresende",{"$f":"C2-C9","v":74000},{"$f":"C20-$C9","v":57000},{"$f":"D20-$C9","v":40000},23000,6000]
["Zinsen",{"$f":"(B20+B21)/2*$C6","v":4125},{"$f":"(C20+C21)/2*$C6","v":3275},{"$f":"(D20+D21)/2*$C6","v":2425},1575,725]