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[]
[null,"Excel + VBA "]
[null,"für Controller"]
[]
[]
[null,"Kapitel",7]
[null,"Thema","Strategisches Prozess-Controlling"]
[]
[null,"Inhalt","Break-Even-Analyse"]
[]
[null,null," "]
[]
[]
[]
[]
[]
[null,"Version","1.0"]
[null,"Autor","Harald Nahrstedt"]
[null,"Datum","2025-04-26"]
[]
[]
[null,"Springer Verlag"]

{"sheet":"Break-Even-Analyse","index":1,"n_rows":18,"n_cols":3,"rows_kept":18,"cut":false,"hidden":false,"merged":[]}
["Monatsdaten","Produkt 1"]
["Fertigungsmaterial",45]
["Fertigungslöhne",24]
["Variable Gemeinkosten",56]
["Variable Stückkosten",125]
["Fixe Kosten",38456]
["Verkaufspreis",240]
["Deckungsbeitrag (stückbezogen)",{"$f":"Verkaufspreis-Variable_Stückkosten","v":115}]
[]
["Menge",0,1000]
["Umsatzerlöse",{"$f":"Verkaufspreis*Menge","v":0},{"$f":"Verkaufspreis*Menge","v":240000}]
["Variable Kosten",{"$f":"Variable_Stückkosten*Menge","v":0},{"$f":"Variable_Stückkosten*Menge","v":125000}]
["Deckungsbeitrag",{"$f":"Umsatzerlöse-Variable_Kosten","v":0},{"$f":"Umsatzerlöse-Variable_Kosten","v":115000}]
["Fixe Kosten",{"$f":"Fixe_Kosten","v":38456},{"$f":"Fixe_Kosten","v":38456}]
["Gesamtkosten",{"$f":"Variable_Kosten+Fixe_Kosten","v":38456},{"$f":"Variable_Kosten+Fixe_Kosten","v":163456}]
[]
["Gewinnschwelle",{"$f":"ROUND(Fixe_Kosten/Deckungsbeitrag,0)","v":334}]
["Umsatzerlöse",{"$f":"Gewinnschwelle*Verkaufspreis","v":80160}]