{"text_format":"3","workbook":"xlsx","n_sheets":2,"sheets":["Variable Kosten","Fixkosten"],"not_rendered":{"defined_names":7},"read":"whole","date_system":"1900"}

{"sheet":"Variable Kosten","index":0,"n_rows":7,"n_cols":4,"rows_kept":7,"merged":[[0,1,0,2]]}
[null,"GEWINNSCHWELLEN ANALYSE",null," "]
[null,"VARIABLE KOSTEN","KOSTENPROZENTSATZ"," "]
[null,"Selbstkosten",{"v":0.25,"d":"25.0%"}]
[null,"Bestand",{"v":0.12,"d":"12.0%"}]
[null,"Rohstoffe",{"v":0.05,"d":"5.0%"}]
[null,"Direkte Arbeitskosten (einschließlich Lohnsteuern)",{"v":0.3,"d":"30.0%"}]
[null,"Ergebnis",{"$f":"SUBTOTAL(109,VariableKosten[KOSTENPROZENTSATZ])","v":{"v":0.72,"d":"72.0%"}}]

{"sheet":"Fixkosten","index":1,"n_rows":22,"n_cols":4,"rows_kept":22,"merged":[[0,1,0,2],[20,1,20,2]]}
[null,"GEWINNSCHWELLEN ANALYSE",null," "]
[null,"FIXKOSTEN","KOSTEN"]
[null,"Gehälter (einschließlich Lohnsteuern)",{"v":100000,"d":"100,000 €"}]
[null,"Betriebsmittel",{"v":10000,"d":"10,000 €"}]
[null,"Reparaturen und Wartung",{"v":1000,"d":"1,000 €"}]
[null,"Werbung",{"v":15000,"d":"15,000 €"}]
[null,"Kfz, Lieferungen und Reisen"]
[null,"Buchhaltung und Rechtskosten"]
[null,"Miete",{"v":20000,"d":"20,000 €"}]
[null,"Telefon"]
[null,"Nebenkosten",{"v":5000,"d":"5,000 €"}]
[null,"Versicherungen",{"v":2000,"d":"2,000 €"}]
[null,"Steuern (Grundsteuer usw.)"]
[null,"Zinsen"]
[null,"Abschreibung"]
[null,"Sonstiges (angeben)"]
[null,"Sonstige Ausgaben",{"v":5000,"d":"5,000 €"}]
[null,"Tilgungsanteil der Schuldenzahlung"]
[null,"Entnahme des Eigentümers",{"v":50000,"d":"50,000 €"}]
[null,"Ergebnis",{"$f":"SUBTOTAL(109,Fixkosten[KOSTEN])","v":{"v":208000,"d":"208,000 €"}}]
[]
[null,"GEWINNSCHWELLENUMSATZ",{"$f":"SUM(Fixkosten[])/(1-SUM(VariableKosten[]))","v":{"v":742857.1428571428,"d":"742,857 €"}}]