{"text_format":"1","workbook":"xlsx","n_sheets":3,"sheets":["Cover","GuV Kontoform","GuV Staffelform"],"not_rendered":{"charts":2,"images":0,"macros":1,"external_links":1,"defined_names":5,"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","Gewinn- und Verlust-Rechnung"]
[]
[null,null," "]
[]
[]
[]
[]
[]
[null,"Version","1.0"]
[null,"Autor","Harald Nahrstedt"]
[null,"Datum","2025-04-26"]
[]
[]
[null,"Springer Verlag"]

{"sheet":"GuV Kontoform","index":1,"n_rows":14,"n_cols":4,"rows_kept":14,"cut":false,"hidden":false,"merged":[]}
["Soll","EUR","Haben","EUR"]
["Materialaufwand",23700,"Umsatzerlöse",45600]
["Personalkosten",12600,"Sonstige Erträge",12500]
["Miete",2100,"Zuschüsse",5600]
["Steuern",640,"Zinserträge",1450]
["Energie",1540,"Wertpapiererträge",3200]
["Betriebskosten",1200]
["Verwaltung",830]
["Werbekosten",980]
["Provisionen",370]
["Abschreibungen",650]
["Zinsaufwendungen",410]
["Rückstellungen",2600]
["Summe",{"$f":"SUM(B2:B13)","v":47620},"Summe",{"$f":"SUM(D2:D13)","v":68350}]

{"sheet":"GuV Staffelform","index":2,"n_rows":13,"n_cols":4,"rows_kept":13,"cut":false,"hidden":false,"merged":[]}
["Op.","Schema","EUR","Bemerkungen"]
[null,"Betriebsertrag",35600]
["-","Aufwendungen",-17200]
["=","Betriebsergebnis",{"$f":"C2+C3","v":18400},"EBIT / Ergebnis vom Kerngeschäft"]
["+ / -","Finanzergebnis",2450,"+ Zinsertrag - Zinsaufwand"]
["=","EGT",{"$f":"C4+C5","v":20850},"Ergebnis Geschäftstätigkeit"]
["+ / -","sonstige Erträge",5390,"+ Erträge - Aufwendungen"]
["=","Ergebnis v. S.",{"$f":"C6+C7","v":26240},"vor Steuern"]
["-  ","Steuern",-3120]
["=","Ergebnis n. S.",{"$f":"C8+C9","v":23120},"nach Steuern"]
["+","Rücklagen",1260,"aus Auflösungen"]
["-","Rücklagen",-4300,"als Zuweisung"]
["=","Bilanzwert",{"$f":"C10+C11+C12","v":20080},"Gewinn bzw. Verlust"]