{"text_format":"1","workbook":"xlsx","n_sheets":2,"sheets":["Cover","Cashflow"],"not_rendered":{"charts":0,"images":0,"macros":0,"external_links":1,"defined_names":13,"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","Cashflow"]
[]
[null,null," "]
[]
[]
[]
[]
[]
[null,"Version","1.0"]
[null,"Autor","Harald Nahrstedt"]
[null,"Datum","2025-04-26"]
[]
[]
[null,"Springer Verlag"]

{"sheet":"Cashflow","index":1,"n_rows":10,"n_cols":3,"rows_kept":10,"cut":false,"hidden":false,"merged":[]}
[null,"Gesamtumsatz",3240700]
["-","gesamte variable Kosten",-1280370]
["=","Gesamt-Deckungbeitrag",{"$f":"Gesamtumsatz+gesamte_variable_Kosten","v":1960330}]
["-","sonstige fixe Kosten",-482560]
["-","Abschreibungen",-612540]
["=","Gewinn vor Steuern",{"$f":"Gesamt_Deckungbeitrag+sonstige_fixe_Kosten+Abschreibungen","v":865230}]
["-",{"$f":"48%","v":0.48},{"$f":"-Gewinn_vor_Steuern*Steuern","v":-415310.39999999997}]
["=","Gewinn nach Steuern",{"$f":"Gewinn_vor_Steuern+Steuerbetrag","v":449919.60000000003}]
["+","Abschreibungen",{"$f":"-Abschreibungen","v":612540}]
["=","Cashflow",{"$f":"Gewinn_nach_Steuern-Abschreibungen","v":1062459.6000000001}]