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{"sheet":"1","index":0,"n_rows":8,"n_cols":3,"rows_kept":8,"cut":false,"hidden":false,"merged":[]}
[]
[null,"Business Plan - \nInhaltsübersicht"]
[]
[null,"Business Plan der"]
[null,{"$f":"'2'!B5","v":0}]
[]
[null,null," "]
[null,"TOPSIM Startup! Produktion - Version 4.0 - Copyright © 2005 TERTIA Edusoft GmbH - D-72070 Tübingen"]

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[]
[null,"Executive Summary"]
[]
[null,{"$f":"'2'!B5","v":0}]
[]
[null,"Unternehmenskonzept (Kurzform)"]
[]
[]
[null,"Geplante Umsatzvolumina"]
[null,"Periode",1,2,3,4,5,6,7,8]
[null,"in €",{"$f":"'4'!C64","v":0},{"$f":"'4'!D64","v":0},{"$f":"'4'!E64","v":0},{"$f":"'4'!F64","v":0},{"$f":"'4'!G64","v":0},{"$f":"'4'!H64","v":0},{"$f":"'4'!I64","v":0},{"$f":"'4'!J64","v":0}]
[]
[null,"Voraussichtlich benötigtes Personal"]
[null,"Periode",1,2,3,4,5,6,7,8]
[null,"Anzahl MA",{"$f":"'7'!C17","v":0},{"$f":"'7'!D17","v":0},{"$f":"'7'!E17","v":0},{"$f":"'7'!F17","v":0},{"$f":"'7'!G17","v":0},{"$f":"'7'!H17","v":0},{"$f":"'7'!I17","v":0},{"$f":"'7'!J17","v":0}]
[]
[null,"Erwartete Periodenüberschüsse (vor Steuern)"]
[null,"Periode",1,2,3,4,5,6,7,8]
[null,"in €",{"$f":"'10'!C26","v":0},{"$f":"'10'!D26","v":0},{"$f":"'10'!E26","v":0},{"$f":"'10'!F26","v":0},{"$f":"'10'!G26","v":0},{"$f":"'10'!H26","v":0},{"$f":"'10'!I26","v":0},{"$f":"'10'!J26","v":0}]
[]
[null,"Benötigtes Beteiligungskapital"]
[null,"in €",{"$f":"'9'!C11+'9'!D11+'9'!E11+'9'!F11+'9'!G11+'9'!H11+'9'!I11+'9'!J11+'9'!K11","v":0}]
[]
[null,"Unternehmenswert",null,null,"davon Ant.","Gründer","Kapitalgeber"]
[null,"in €",{"$f":"'12'!C16","v":0},null,null,{"$f":"'12'!G21","v":0},{"$f":"'12'!G22","v":0}]
[null,null,null,null,"entspricht",{"$f":"'12'!E21","v":0},{"$f":"'12'!E22","v":0}]
[null,null,null,null,"gez. Kapital",{"$f":"'12'!C21","v":0},{"$f":"'12'!C22","v":0}]

{"sheet":"2","index":2,"n_rows":9,"n_cols":2,"rows_kept":9,"cut":false,"hidden":false,"merged":[[7,1,7,2],[1,1,1,2]]}
[]
[null,"1. Darstellung der Geschäftsidee / des Unternehmenskonzepts"]
[]
[null,"Name des Unternehmens"]
[]
[]
[null,"Unternehmenskonzept/Geschäftsidee"]
[]
[null," "]

{"sheet":"3","index":3,"n_rows":22,"n_cols":2,"rows_kept":22,"cut":false,"hidden":false,"merged":[[17,1,17,2],[20,1,20,2],[5,1,5,2],[1,1,1,2],[8,1,8,2],[11,1,11,2],[14,1,14,2]]}
[]
[null,"2. Produktidee / Servicekonzept"]
[]
[]
[null,"Produkt-/Servicebeschreibung "]
[]
[]
[null,"Zielgruppe  "]
[]
[null," "]
[null,"Vorteile / Nutzen für die Kunden  "]
[]
[]
[null,"Momentane Wettbewerbssituation  "]
[]
[]
[null,"Vorteile gegenüber der Konkurrenz  "]
[]
[]
[null,"Gesetzliche Auflagen "]
[]
[null," "]

{"sheet":"4","index":4,"n_rows":69,"n_cols":12,"rows_kept":69,"cut":false,"hidden":false,"merged":[[1,1,1,9]]}
[]
[null,"3. Absatzprognose"]
[]
[null,"Spezialrad (P1)",null,null,null,null,null,null,null,null,null," "]
[]
[null,"Geschätzte Marktvolumina des gesamten Marktes (Summe der Märkte: Fahrradgeschäft, Internet, Großhändler)"]
[null,"Periode",1,2,3,4,5,6,7,8]
[null,"in Stück"]
[null,"Veränderung zu VP",null,{"$f":"IF(C8=0,0,D8/C8-1)","v":0},0,0,0,0,0,0]
[]
[null,"Erwarteter Marktanteil pro Periode"]
[null,"Periode",1,2,3,4,5,6,7,8]
[null,"in %"]
[null,"ergibt Absatz in Stück",{"$f":"ROUND(C8*C13,0)","v":0},0,0,0,0,0,0,0]
[]
[null,"Erwartete Aufteilung des Absatzes auf die Vertriebskanäle"]
[null,"Periode",1,2,3,4,5,6,7,8]
[null,"Fahrradgeschäft"]
[null,"Internet"]
[null,"Großhändler"]
[]
[null," => hieraus ergeben sich folgende erwartete Absätze (je Vertriebskanal) in Stück"]
[null,{"$f":"B18","v":"Fahrradgeschäft"},{"$f":"'4'!C14*(C18/(C18+C19+C20+0.000000001))","v":0},{"$f":"'4'!D14*(D18/(D18+D19+D20+0.000000001))","v":0},{"$f":"'4'!E14*(E18/(E18+E19+E20+0.000000001))","v":0},{"$f":"'4'!F14*(F18/(F18+F19+F20+0.000000001))","v":0},{"$f":"'4'!G14*(G18/(G18+G19+G20+0.000000001))","v":0},{"$f":"'4'!H14*(H18/(H18+H19+H20+0.000000001))","v":0},{"$f":"'4'!I14*(I18/(I18+I19+I20+0.000000001))","v":0},{"$f":"'4'!J14*(J18/(J18+J19+J20+0.000000001))","v":0}]
[null,{"$f":"B19","v":"Internet"},{"$f":"'4'!C14*(C19/(C18+C19+C20+0.000000001))","v":0},{"$f":"'4'!D14*(D19/(D18+D19+D20+0.000000001))","v":0},{"$f":"'4'!E14*(E19/(E18+E19+E20+0.000000001))","v":0},{"$f":"'4'!F14*(F19/(F18+F19+F20+0.000000001))","v":0},{"$f":"'4'!G14*(G19/(G18+G19+G20+0.000000001))","v":0},{"$f":"'4'!H14*(H19/(H18+H19+H20+0.000000001))","v":0},{"$f":"'4'!I14*(I19/(I18+I19+I20+0.000000001))","v":0},{"$f":"'4'!J14*(J19/(J18+J19+J20+0.000000001))","v":0}]
[null,{"$f":"B20","v":"Großhändler"},{"$f":"'4'!C14*(C20/(C18+C19+C20+0.000000001))","v":0},{"$f":"'4'!D14*(D20/(D18+D19+D20+0.000000001))","v":0},{"$f":"'4'!E14*(E20/(E18+E19+E20+0.000000001))","v":0},{"$f":"'4'!F14*(F20/(F18+F19+F20+0.000000001))","v":0},{"$f":"'4'!G14*(G20/(G18+G19+G20+0.000000001))","v":0},{"$f":"'4'!H14*(H20/(H18+H19+H20+0.000000001))","v":0},{"$f":"'4'!I14*(I20/(I18+I19+I20+0.000000001))","v":0},{"$f":"'4'!J14*(J20/(J18+J19+J20+0.000000001))","v":0}]
[]
[null,"geschätzter durchschnittlicher Preis in € (Durchschnitt aus: Preis im Fahrradgeschäft, Internet Preis und Preis für Großhändler)"]
[]
[]
[]
[]
[null,"Carbonrad (P2)"]
[]
[null,"Geschätzte Marktvolumina des gesamten Marktes (Summe der Märkte: Fahrradgeschäft, Internet, Großhändler)"]
[null,"Periode",1,2,3,4,5,6,7,8]
[null,"in Stück"]
[null,"Veränderung zu VP",null,{"$f":"IF(C36=0,0,D36/C36-1)","v":0},0,0,0,0,0,0]
[]
[null,"Erwarteter Marktanteil pro Periode"]
[null,"Periode",1,2,3,4,5,6,7,8]
[null,"in %"]
[null,"ergibt Absatz in Stück",{"$f":"ROUND(C36*C41,0)","v":0},0,0,0,0,0,0,0]
[]
[null,"Erwartete Aufteilung des Absatzes auf die Vertriebskanäle"]
[null,"Periode",1,2,3,4,5,6,7,8]
[null,{"$f":"B18","v":"Fahrradgeschäft"}]
[null,{"$f":"B19","v":"Internet"}]
[null,{"$f":"B20","v":"Großhändler"}]
[]
[null," => hieraus ergeben sich folgende erwartete Absätze (je Vertriebskanal) in Stück"]
[null,{"$f":"B46","v":"Fahrradgeschäft"},{"$f":"'4'!C42*(C46/(C46+C47+C48+0.000000001))","v":0},{"$f":"'4'!D42*(D46/(D46+D47+D48+0.000000001))","v":0},{"$f":"'4'!E42*(E46/(E46+E47+E48+0.000000001))","v":0},{"$f":"'4'!F42*(F46/(F46+F47+F48+0.000000001))","v":0},{"$f":"'4'!G42*(G46/(G46+G47+G48+0.000000001))","v":0},{"$f":"'4'!H42*(H46/(H46+H47+H48+0.000000001))","v":0},{"$f":"'4'!I42*(I46/(I46+I47+I48+0.000000001))","v":0},{"$f":"'4'!J42*(J46/(J46+J47+J48+0.000000001))","v":0}]
[null,{"$f":"B47","v":"Internet"},{"$f":"'4'!C42*(C47/(C46+C47+C48+0.000000001))","v":0},{"$f":"'4'!D42*(D47/(D46+D47+D48+0.000000001))","v":0},{"$f":"'4'!E42*(E47/(E46+E47+E48+0.000000001))","v":0},{"$f":"'4'!F42*(F47/(F46+F47+F48+0.000000001))","v":0},{"$f":"'4'!G42*(G47/(G46+G47+G48+0.000000001))","v":0},{"$f":"'4'!H42*(H47/(H46+H47+H48+0.000000001))","v":0},{"$f":"'4'!I42*(I47/(I46+I47+I48+0.000000001))","v":0},{"$f":"'4'!J42*(J47/(J46+J47+J48+0.000000001))","v":0}]
[null,{"$f":"B48","v":"Großhändler"},{"$f":"'4'!C42*(C48/(C46+C47+C48+0.000000001))","v":0},{"$f":"'4'!D42*(D48/(D46+D47+D48+0.000000001))","v":0},{"$f":"'4'!E42*(E48/(E46+E47+E48+0.000000001))","v":0},{"$f":"'4'!F42*(F48/(F46+F47+F48+0.000000001))","v":0},{"$f":"'4'!G42*(G48/(G46+G47+G48+0.000000001))","v":0},{"$f":"'4'!H42*(H48/(H46+H47+H48+0.000000001))","v":0},{"$f":"'4'!I42*(I48/(I46+I47+I48+0.000000001))","v":0},{"$f":"'4'!J42*(J48/(J46+J47+J48+0.000000001))","v":0}]
[]
[null,"geschätzter durchschnittlicher Preis in € (Durchschnitt aus: Preis im Fahrradgeschäft, Internet Preis und Preis für Großhändler)"]
[]
[]
[]
[]
[null,"Dies ergibt einen voraussichtlichen Umsatz des gesamten Unternehmens (in €)"]
[null,"Periode",1,2,3,4,5,6,7,8]
[null,{"$f":"B4","v":"Spezialrad (P1)"},{"$f":"C14*C29","v":0},0,0,0,0,0,0,0]
[null,{"$f":"B32","v":"Carbonrad (P2)"},{"$f":"C42*C57","v":0},0,0,0,0,0,0,0]
[null,"Summe",{"$f":"C62+C63","v":0},0,0,0,0,0,0,0]
[]
[null,"Erwarteter Zahlungseingang in der aktuellen Periode"]
[null,"in % vom Umsatz"]
[]
[null," "]

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[]
[null,"4. Marktstruktur / Wettbewerber",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
[]
[]
[null,"Womit läßt sich die prognostizierte Marktentwicklung begründen?"]
[]
[null,{"$f":"'4'!B4","v":"Spezialrad (P1)"}]
[]
[]
[null,{"$f":"'4'!B32","v":"Carbonrad (P2)"}]
[]
[]
[null,"Wichtigste Wettbewerber"]
[null,"reale Wettbewerber (in der realen Welt)"]
[]
[]
[null,"realistische Wettbewerber (in der Simulation)"]
[]
[null," "]

{"sheet":"4b","index":6,"n_rows":73,"n_cols":12,"rows_kept":73,"cut":false,"hidden":false,"merged":[[1,1,1,9]]}
[]
[null,"5. Fertigungs- und Logistikplanung (I)",null,null,null,null,null,null,null,null,null," "]
[]
[]
[]
[null,"geplante Fertigungsmengen (in Stück)"]
[null,"Periode",1,2,3,4,5,6,7,8]
[null,{"$f":"'4'!B4","v":"Spezialrad (P1)"}]
[null,{"$f":"'4'!B32","v":"Carbonrad (P2)"}]
[null,"Beanspruchung der Maschinen",{"$f":"'4c'!C42","v":0},{"$f":"'4c'!D42","v":0},{"$f":"'4c'!E42","v":0},{"$f":"'4c'!F42","v":0},{"$f":"'4c'!G42","v":0},{"$f":"'4c'!H42","v":0},{"$f":"'4c'!I42","v":0},{"$f":"'4c'!J42","v":0}]
[null,"Beanspruchung des Personals",{"$f":"'7'!C22","v":0},{"$f":"'7'!D22","v":0},{"$f":"'7'!E22","v":0},{"$f":"'7'!F22","v":0},{"$f":"'7'!G22","v":0},{"$f":"'7'!H22","v":0},{"$f":"'7'!I22","v":0},{"$f":"'7'!J22","v":0}]
[null,"Lagerbestände an Fertigprodukten"]
[null,{"$f":"B8","v":"Spezialrad (P1)"},{"$f":"'4b'!C8-'4'!C14","v":0},{"$f":"C13+D8-'4'!D14","v":0},{"$f":"D13+E8-'4'!E14","v":0},{"$f":"E13+F8-'4'!F14","v":0},{"$f":"F13+G8-'4'!G14","v":0},{"$f":"G13+H8-'4'!H14","v":0},{"$f":"H13+I8-'4'!I14","v":0},{"$f":"I13+J8-'4'!J14","v":0}]
[null,{"$f":"B9","v":"Carbonrad (P2)"},{"$f":"'4b'!C9-'4'!C42","v":0},{"$f":"C14+D9-'4'!D42","v":0},{"$f":"D14+E9-'4'!E42","v":0},{"$f":"E14+F9-'4'!F42","v":0},{"$f":"F14+G9-'4'!G42","v":0},{"$f":"G14+H9-'4'!H42","v":0},{"$f":"H14+I9-'4'!I42","v":0},{"$f":"I14+J9-'4'!J42","v":0}]
[]
[]
[null,"Die hierfür benötigten Einsatzstoffe / Betriebsstoffe sind (Einheiten)"]
[null,"1 - Rahmensatz",{"$f":"C8","v":0},{"$f":"D8","v":0},0,0,0,0,0,0]
[null,"2 - Zubehör",{"$f":"C8+C9","v":0},0,0,0,0,0,0,0]
[null,"3 - Carbonrahmen",{"$f":"C9","v":0},{"$f":"D9","v":0},0,0,0,0,0,0]
[null,"Betriebsstoffe P1",{"$f":"C8","v":0},{"$f":"D8","v":0},0,0,0,0,0,0]
[null,"Betriebsstoffe P2",{"$f":"C9","v":0},{"$f":"D9","v":0},0,0,0,0,0,0]
[]
[null,"Bezogene Einsatzstoffe der Periode"]
[null,{"$f":"$B$18","v":"1 - Rahmensatz"}]
[null,{"$f":"$B$19","v":"2 - Zubehör"}]
[null,{"$f":"$B$20","v":"3 - Carbonrahmen"}]
[]
[null,"Lagerbestände an Einsatzstoffen"]
[null,{"$f":"$B$18","v":"1 - Rahmensatz"},{"$f":"C25-C18","v":0},{"$f":"C30+D25-D18","v":0},0,0,0,0,0,0]
[null,{"$f":"$B$19","v":"2 - Zubehör"},{"$f":"C26-C19","v":0},0,0,0,0,0,0,0]
[null,{"$f":"$B$20","v":"3 - Carbonrahmen"},{"$f":"C27-C20","v":0},0,0,0,0,0,0,0]
[]
[null,"geschätzte Einkaufspreise (in € pro Stück)"]
[null,"Periode",1,2,3,4,5,6,7,8]
[null,{"$f":"$B$18","v":"1 - Rahmensatz"}]
[null,{"$f":"$B$19","v":"2 - Zubehör"}]
[null,{"$f":"$B$20","v":"3 - Carbonrahmen"}]
[null,{"$f":"$B$21","v":"Betriebsstoffe P1"}]
[null,{"$f":"$B$22","v":"Betriebsstoffe P2"}]
[]
[]
[null," => hieraus ergibt sich:"]
[]
[null,"Auszahlungen für Einsatz- und Betriebsstoffe in € (vgl. Finanzplanung)",null,null,null,null,null,"(abhängig von der eingekauften  Menge)"]
[null,{"$f":"$B$18","v":"1 - Rahmensatz"},{"$f":"C25*C36","v":0},0,0,0,0,0,0,0]
[null,{"$f":"$B$19","v":"2 - Zubehör"},0,0,0,0,0,0,0,0]
[null,{"$f":"$B$20","v":"3 - Carbonrahmen"},0,0,0,0,0,0,0,0]
[null,{"$f":"$B$21","v":"Betriebsstoffe P1"},{"$f":"C21*C39","v":0},0,0,0,0,0,0,0]
[null,{"$f":"$B$22","v":"Betriebsstoffe P2"},0,0,0,0,0,0,0,0]
[null,"Summe",{"$f":"C46+C47+C48+C49+C50","v":0},0,0,0,0,0,0,0]
[]
[]
[null,"Aufwand/Bezugskosten für Einsatz- und Betriebsstoffe in € (vgl. GuV)",null,null,null,null,null,"(abhängig von der verbrauchten Menge)"]
[null,{"$f":"$B$18","v":"1 - Rahmensatz"},{"$f":"C18*C64","v":0},0,0,0,0,0,0,0]
[null,{"$f":"$B$19","v":"2 - Zubehör"},0,0,0,0,0,0,0,0]
[null,{"$f":"$B$20","v":"3 - Carbonrahmen"},0,0,0,0,0,0,0,0]
[null,{"$f":"$B$21","v":"Betriebsstoffe P1"},{"$f":"C21*C39","v":0},0,0,0,0,0,0,0]
[null,{"$f":"$B$22","v":"Betriebsstoffe P2"},0,0,0,0,0,0,0,0]
[null,"Summe",{"$f":"C55+C56+C57+C58+C59","v":0},0,0,0,0,0,0,0]
[]
[]
[null,"Lagerbewertung der Einsatzstoffe in € pro Stück (!)"]
[null,{"$f":"$B$18","v":"1 - Rahmensatz"},{"$f":"C36","v":0},{"$f":"IF((C30+D25)=0,C64,(C30*C64+D25*D36)/(C30+D25))","v":0},0,0,0,0,0,0]
[null,{"$f":"$B$19","v":"2 - Zubehör"},{"$f":"C37","v":0},0,0,0,0,0,0,0]
[null,{"$f":"$B$20","v":"3 - Carbonrahmen"},{"$f":"C38","v":0},0,0,0,0,0,0,0]
[]
[null,"Lagerbewertung der Einsatzstoffe in € (vgl. Bilanz, \"Materialien\")"]
[null,{"$f":"$B$18","v":"1 - Rahmensatz"},{"$f":"C64*C30","v":0},0,0,0,0,0,0,0]
[null,{"$f":"$B$19","v":"2 - Zubehör"},0,0,0,0,0,0,0,0]
[null,{"$f":"$B$20","v":"3 - Carbonrahmen"},0,0,0,0,0,0,0,0]
[null,"Summe",{"$f":"C69+C70+C71","v":0},0,0,0,0,0,0,0]
[null," "]

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[]
[null,"6. Fertigungs- und Logistikplanung (II)"]
[]
[]
[]
[]
[null,"erwartete Transportkosten für Internetverkäufe (in € pro Stück)",null,null,null,null,null,null,null,null,null," "]
[null,"Periode",1,2,3,4,5,6,7,8]
[null,{"$f":"'4'!B4","v":"Spezialrad (P1)"}]
[null,{"$f":"'4'!B32","v":"Carbonrad (P2)"}]
[null,"resultierende Kosten (in €)",{"$f":"C9*'4'!C24+C10*'4'!C52","v":0},{"$f":"D9*'4'!D24+D10*'4'!D52","v":0},{"$f":"E9*'4'!E24+E10*'4'!E52","v":0},{"$f":"F9*'4'!F24+F10*'4'!F52","v":0},{"$f":"G9*'4'!G24+G10*'4'!G52","v":0},{"$f":"H9*'4'!H24+H10*'4'!H52","v":0},{"$f":"I9*'4'!I24+I10*'4'!I52","v":0},{"$f":"J9*'4'!J24+J10*'4'!J52","v":0}]
[]
[]
[null,"erwartete Lagerkosten für Fertigprodukte pro Periode (in € pro Stück)"]
[null,{"$f":"B9","v":"Spezialrad (P1)"}]
[null,{"$f":"B10","v":"Carbonrad (P2)"}]
[null,"resultierende Kosten (in €)",{"$f":"C15*C20+C16*C21","v":0},0,0,0,0,0,0,0]
[]
[null,"Lagerbestände an Fertigprodukten"]
[null,{"$f":"B9","v":"Spezialrad (P1)"},{"$f":"'4b'!C8-'4'!C14","v":0},{"$f":"C20+'4b'!D8-'4'!D14","v":0},{"$f":"D20+'4b'!E8-'4'!E14","v":0},{"$f":"E20+'4b'!F8-'4'!F14","v":0},{"$f":"F20+'4b'!G8-'4'!G14","v":0},{"$f":"G20+'4b'!H8-'4'!H14","v":0},{"$f":"H20+'4b'!I8-'4'!I14","v":0},{"$f":"I20+'4b'!J8-'4'!J14","v":0}]
[null,{"$f":"B10","v":"Carbonrad (P2)"},{"$f":"'4b'!C9-'4'!C42","v":0},{"$f":"C21+'4b'!D9-'4'!D42","v":0},{"$f":"D21+'4b'!E9-'4'!E42","v":0},{"$f":"E21+'4b'!F9-'4'!F42","v":0},{"$f":"F21+'4b'!G9-'4'!G42","v":0},{"$f":"G21+'4b'!H9-'4'!H42","v":0},{"$f":"H21+'4b'!I9-'4'!I42","v":0},{"$f":"I21+'4b'!J9-'4'!J42","v":0}]
[]
[]
[null,"erwartete Lagerkosten für Einsatzstoffe pro Periode (in € pro Stück)"]
[null,{"$f":"'4b'!B18","v":"1 - Rahmensatz"}]
[null,{"$f":"'4b'!B19","v":"2 - Zubehör"}]
[null,{"$f":"'4b'!B20","v":"3 - Carbonrahmen"}]
[null,"resultierende Kosten (in €)",{"$f":"C25*C31+C26*C32+C27*C33","v":0},0,0,0,0,0,0,0]
[]
[null,"Lagerbestände an Einsatzstoffen"]
[null,{"$f":"'4b'!B18","v":"1 - Rahmensatz"},{"$f":"'4b'!C30","v":0},{"$f":"'4b'!D30","v":0},{"$f":"'4b'!E30","v":0},{"$f":"'4b'!F30","v":0},{"$f":"'4b'!G30","v":0},{"$f":"'4b'!H30","v":0},{"$f":"'4b'!I30","v":0},{"$f":"'4b'!J30","v":0}]
[null,{"$f":"'4b'!B19","v":"2 - Zubehör"},{"$f":"'4b'!C31","v":0},{"$f":"'4b'!D31","v":0},{"$f":"'4b'!E31","v":0},{"$f":"'4b'!F31","v":0},{"$f":"'4b'!G31","v":0},{"$f":"'4b'!H31","v":0},{"$f":"'4b'!I31","v":0},{"$f":"'4b'!J31","v":0}]
[null,{"$f":"'4b'!B20","v":"3 - Carbonrahmen"},{"$f":"'4b'!C32","v":0},{"$f":"'4b'!D32","v":0},{"$f":"'4b'!E32","v":0},{"$f":"'4b'!F32","v":0},{"$f":"'4b'!G32","v":0},{"$f":"'4b'!H32","v":0},{"$f":"'4b'!I32","v":0},{"$f":"'4b'!J32","v":0}]
[]
[]
[null,"erwartete Produktivität des Fertigungspersonals (in Einheiten pro Periode)"]
[null,{"$f":"B9","v":"Spezialrad (P1)"}]
[null,{"$f":"B10","v":"Carbonrad (P2)"}]
[]
[]
[null,"Kapazitätsplanung der Produktion: benötigte Kapazität..."]
[null,"Anlagen (in Einheiten)",{"$f":"IF(C37=0,0,'4b'!C8/(C37/20))","v":0},{"$f":"IF(D37=0,0,'4b'!D8/(D37/20))","v":0},{"$f":"IF(E37=0,0,'4b'!E8/(E37/20))","v":0},{"$f":"IF(F37=0,0,'4b'!F8/(F37/20))","v":0},{"$f":"IF(G37=0,0,'4b'!G8/(G37/20))","v":0},{"$f":"IF(H37=0,0,'4b'!H8/(H37/20))","v":0},{"$f":"IF(I37=0,0,'4b'!I8/(I37/20))","v":0},{"$f":"IF(J37=0,0,'4b'!J8/(J37/20))","v":0}]
[null,"Personal (in MA) für P1",{"$f":"IF(C37=0,0,'4b'!C8/C37)","v":0},{"$f":"IF(D37=0,0,'4b'!D8/D37)","v":0},{"$f":"IF(E37=0,0,'4b'!E8/E37)","v":0},{"$f":"IF(F37=0,0,'4b'!F8/F37)","v":0},{"$f":"IF(G37=0,0,'4b'!G8/G37)","v":0},{"$f":"IF(H37=0,0,'4b'!H8/H37)","v":0},{"$f":"IF(I37=0,0,'4b'!I8/I37)","v":0},{"$f":"IF(J37=0,0,'4b'!J8/J37)","v":0}]
[null,"Personal (in MA) für P2",{"$f":"IF(C38=0,0,'4b'!C9/C38)","v":0},{"$f":"IF(D38=0,0,'4b'!D9/D38)","v":0},{"$f":"IF(E38=0,0,'4b'!E9/E38)","v":0},{"$f":"IF(F38=0,0,'4b'!F9/F38)","v":0},{"$f":"IF(G38=0,0,'4b'!G9/G38)","v":0},{"$f":"IF(H38=0,0,'4b'!H9/H38)","v":0},{"$f":"IF(I38=0,0,'4b'!I9/I38)","v":0},{"$f":"IF(J38=0,0,'4b'!J9/J38)","v":0}]
[]
[null," "]

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[]
[null,"7. Unternehmensstrategie und Marketing-Mix",null,null,null,null,null,null,null,null," "]
[]
[]
[null,"Unternehmensstrategie"]
[]
[]
[null,"Konkretisierung der Strategie im Bezug auf die Instrumente des Marketing-Mix"]
[null,"Produktpolitik"]
[]
[]
[null,"Preispolitik"]
[]
[null," "]
[null,"Distributionspolitik"]
[]
[]
[null,"Kommunikationspolitik"]
[]
[]
[null,"geplante Aufwendungen für Kommunikation (Printwerbung, Verkaufsförderung, CI und Internetauftritt)"]
[null,"Periode",1,2,3,4,5,6,7,8]
[null,"in €"]
[]
[null,"Aufwendungen in % vom geplanten Umsatz"]
[]
[null,null,{"$f":"IF('4'!C62=0,0,C23/'4'!C62)","v":0},{"$f":"IF('4'!D62=0,0,D23/'4'!D62)","v":0},{"$f":"IF('4'!E62=0,0,E23/'4'!E62)","v":0},{"$f":"IF('4'!F62=0,0,F23/'4'!F62)","v":0},{"$f":"IF('4'!G62=0,0,G23/'4'!G62)","v":0},{"$f":"IF('4'!H62=0,0,H23/'4'!H62)","v":0},{"$f":"IF('4'!I62=0,0,I23/'4'!I62)","v":0},{"$f":"IF('4'!J62=0,0,J23/'4'!J62)","v":0}]

{"sheet":"6","index":9,"n_rows":10,"n_cols":2,"rows_kept":10,"cut":false,"hidden":false,"merged":[[1,1,1,2],[5,1,5,2],[7,1,7,2],[8,1,8,2]]}
[]
[null,"8. Zukunftsaussichten"]
[]
[]
[null,"Entwicklung der Branche"]
[]
[]
[null,"Entwicklung des eigenen Unternehmens im Vergleich zur Branche"]
[]
[null," "]

{"sheet":"7","index":10,"n_rows":36,"n_cols":12,"rows_kept":36,"cut":false,"hidden":false,"merged":[[1,1,1,9]]}
[]
[null,"9. Personalplanung",null,null,null,null,null,null,null,null,null," "]
[]
[null,"Mitarbeiter bei Gründung",null,"Gehalt"]
[null,null,null,"pro MA im"]
[null,null,null,"Quartal"]
[null,"gesamte MA-zahl",{"$f":"C8+C9+C10+C11","v":1},"(in €)"]
[null,"davon Einkauf/Verwaltung","1",null,null,"Personalnebenkostensatz",null,null,null,"(in %)"]
[null,"         Verkauf"]
[null,"         Produktion",null,null,null,"erwartete Kosten pro Einstellung/"]
[null,"         F & E",null,null,null,"Entlassung (ca. in €)"]
[]
[]
[]
[null,"zukünftige Personalplanung"]
[null,"Periode",1,2,3,4,5,6,7,8]
[null,"gesamte Mazahl",{"$f":"C18+C19+C20+C21","v":0},0,0,0,0,0,0,0]
[null,{"$f":"B8","v":"davon Einkauf/Verwaltung"}]
[null,{"$f":"B9","v":"         Verkauf"}]
[null,{"$f":"B10","v":"         Produktion"}]
[null,{"$f":"B11","v":"         F & E"}]
[null,"benötigtes Personal \"Produktion\"",{"$f":"'4c'!C43+'4c'!C44","v":0},{"$f":"'4c'!D43+'4c'!D44","v":0},{"$f":"'4c'!E43+'4c'!E44","v":0},{"$f":"'4c'!F43+'4c'!F44","v":0},{"$f":"'4c'!G43+'4c'!G44","v":0},{"$f":"'4c'!H43+'4c'!H44","v":0},{"$f":"'4c'!I43+'4c'!I44","v":0},{"$f":"'4c'!J43+'4c'!J44","v":0}]
[null,"(aus der Fertigungsplanung)"]
[null,"Training (gesamt, in €) "]
[]
[]
[null,"zu erwartende Personalkosten in €"]
[null,"Periode",1,2,3,4,5,6,7,8]
[null,"Gehälter",{"$f":"(C18*D8+C19*D9+C20*D10+C21*D11)","v":0},{"$f":"(D18*D8+D19*D9+D20*D10+D21*D11)","v":0},{"$f":"(E18*D8+E19*D9+E20*D10+E21*D11)","v":0},{"$f":"(F18*D8+F19*D9+F20*D10+F21*D11)","v":0},{"$f":"(G18*D8+G19*D9+G20*D10+G21*D11)","v":0},{"$f":"(H18*D8+H19*D9+H20*D10+H21*D11)","v":0},{"$f":"(I18*D8+I19*D9+I20*D10+I21*D11)","v":0},{"$f":"(J18*D8+J19*D9+J20*D10+J21*D11)","v":0}]
[null,"PNK",{"$f":"C29*I8/100","v":0},{"$f":"D29*I8/100","v":0},{"$f":"E29*I8/100","v":0},{"$f":"F29*I8/100","v":0},{"$f":"G29*I8/100","v":0},{"$f":"H29*I8/100","v":0},{"$f":"I29*I8/100","v":0},{"$f":"J29*I8/100","v":0}]
[null,"Einst./Entl./Training",{"$f":"ABS((C7-C17)*I11)+C24","v":0},{"$f":"ABS((C17-D17)*I11)+D24","v":0},{"$f":"ABS((D17-E17)*I11)+E24","v":0},{"$f":"ABS((E17-F17)*I11)+F24","v":0},{"$f":"ABS((F17-G17)*I11)+G24","v":0},{"$f":"ABS((G17-H17)*I11)+H24","v":0},{"$f":"ABS((H17-I17)*I11)+I24","v":0},{"$f":"ABS((I17-J17)*I11)+J24","v":0}]
[null,"Gesamt",{"$f":"C29+C30+C31","v":0},0,0,0,0,0,0,0]
[]
[null,"Einstellungskosten bei Gründung",null,null,{"$f":"(C7*I11)+D12","v":0}]
[]
[null," "]

{"sheet":"8","index":11,"n_rows":22,"n_cols":12,"rows_kept":22,"cut":false,"hidden":false,"merged":[[1,1,1,10]]}
[]
[null,"10. Investitionen"]
[]
[]
[null,"geplante Investitionen"]
[null,"Periode","Gründung",1,2,3,4,5,6,7,8]
[null,"Kauf Fertigungsanlagen (in € )",null,null,null,null,null,null,null,null,null," "]
[null,"Kauf BuGA (in € )"]
[null,"Abschreibung Fertigungsanlagen"]
[null,"Abschreibung BuGA"]
[]
[null,"RBW Fertigungsanlagen",{"$f":"C7","v":0},{"$f":"C12+D7-D9","v":0},0,0,0,0,0,0,0]
[null,"RBW BuGA",{"$f":"C8","v":0},0,0,0,0,0,0,0,0]
[]
[null,"Kapazität der Anlagen (in Einheiten)"]
[null,"benötigte Kapazitäten (*)",null,{"$f":"'4c'!C42","v":0},{"$f":"'4c'!D42","v":0},{"$f":"'4c'!E42","v":0},{"$f":"'4c'!F42","v":0},{"$f":"'4c'!G42","v":0},{"$f":"'4c'!H42","v":0},{"$f":"'4c'!I42","v":0},{"$f":"'4c'!J42","v":0}]
[null,"Anzahl der geleasten Anlagen"]
[null,"(*) ergeben sich aus Fertigungsplanung"]
[]
[null,"erwartete Mietaufwendungen"]
[null,"Periode",null,1,2,3,4,5,6,7,8]
[null,"Miete inkl. Nebenkosten"]

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[]
[null,"11. Weiterer Aufwand für Gründung und Geschäftsbetrieb"]
[]
[]
[null,"Weiterer Aufwand pro Periode in €"]
[null,"Periode","Gründung",1,2,3,4,5,6,7,8]
[null,"externe Aufwendungen für F&E"]
[null,"Wartung etc. in der Fertigung"]
[null,"fixe Kosten Fertigung (inkl. Leasing)"]
[null,"Lagerkosten",null,{"$f":"'4c'!C17+'4c'!C28","v":0},{"$f":"'4c'!D17+'4c'!D28","v":0},{"$f":"'4c'!E17+'4c'!E28","v":0},{"$f":"'4c'!F17+'4c'!F28","v":0},{"$f":"'4c'!G17+'4c'!G28","v":0},{"$f":"'4c'!H17+'4c'!H28","v":0},{"$f":"'4c'!I17+'4c'!I28","v":0},{"$f":"'4c'!J17+'4c'!J28","v":0}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,"Gesamt in €",{"$f":"SUM(C7:C20)","v":0},0,0,0,0,0,0,0,0]
[]
[null,null,"└>","Achtung: Der weitere Aufwand der Gründung wird (neben den Personalkosten der Gründung)"]
[null,null,null,"als AIEG (Aufwendungen für Ingangsetzung und Erweiterung des Geschäftsbetriebs) aktiviert!"]

{"sheet":"9","index":13,"n_rows":39,"n_cols":12,"rows_kept":39,"cut":false,"hidden":false,"merged":[[1,1,1,10]]}
[]
[null,"12. Finanzplanung"]
[]
[null,"Eigenkapital der Gründer"]
[]
[null,"Periode","Gründung",1,2,3,4,5,6,7,8]
[null,"Kassenanfangsbestand",{"$f":"C4","v":0},{"$f":"C34","v":0},0,0,0,0,0,0,0," "]
[null,"Einzahlungen"]
[null,"Einzahlungen aus lfd. Per.",0,{"$f":"'4'!C64*'4'!$C$67","v":0},{"$f":"'4'!D64*'4'!$C$67","v":0},{"$f":"'4'!E64*'4'!$C$67","v":0},{"$f":"'4'!F64*'4'!$C$67","v":0},{"$f":"'4'!G64*'4'!$C$67","v":0},{"$f":"'4'!H64*'4'!$C$67","v":0},{"$f":"'4'!I64*'4'!$C$67","v":0},{"$f":"'4'!J64*'4'!$C$67","v":0}]
[null,"Einzahlungen aus Vorper.",0,0,{"$f":"'4'!C64*(1-'4'!$C$67)","v":0},{"$f":"'4'!D64*(1-'4'!$C$67)","v":0},{"$f":"'4'!E64*(1-'4'!$C$67)","v":0},{"$f":"'4'!F64*(1-'4'!$C$67)","v":0},{"$f":"'4'!G64*(1-'4'!$C$67)","v":0},{"$f":"'4'!H64*(1-'4'!$C$67)","v":0},{"$f":"'4'!I64*(1-'4'!$C$67)","v":0}]
[null,"Einzahlung Beteiligungskapital"]
[null,"       davon gezeichnetes Kapital",{"$f":"'12'!C22","v":0}]
[null,"       davon Kapitalrücklage",{"$f":"C11-C12","v":0}]
[null,"Verkauf von Wertpapieren",0,{"$f":"C32","v":0},0,0,0,0,0,0,0]
[null,"Zinserträge",0,{"$f":"D32*D39","v":0},0,0,0,0,0,0,0]
[null,"Aufnahme von Krediten"]
[null,"Beantragung Förderdarlehen"]
[null,"       Bestand Förderdarlehen",{"$f":"C17","v":0},{"$f":"C18+D17","v":0},0,0,0,0,0,0,0]
[]
[null,"Auszahlungen"]
[null,"Einkauf (Eins.- u. Betr.stoffe)",0,{"$f":"'4b'!C51","v":0},{"$f":"'4b'!D51","v":0},{"$f":"'4b'!E51","v":0},{"$f":"'4b'!F51","v":0},{"$f":"'4b'!G51","v":0},{"$f":"'4b'!H51","v":0},{"$f":"'4b'!I51","v":0},{"$f":"'4b'!J51","v":0}]
[null,"Personalaufwand",{"$f":"'7'!E34","v":0},{"$f":"'7'!C32","v":0},{"$f":"'7'!D32","v":0},{"$f":"'7'!E32","v":0},{"$f":"'7'!F32","v":0},{"$f":"'7'!G32","v":0},{"$f":"'7'!H32","v":0},{"$f":"'7'!I32","v":0},{"$f":"'7'!J32","v":0}]
[null,"Sonstige Aufwendungen"]
[null,"    Miete",0,{"$f":"'8'!D22","v":0},{"$f":"'8'!E22","v":0},{"$f":"'8'!F22","v":0},{"$f":"'8'!G22","v":0},{"$f":"'8'!H22","v":0},{"$f":"'8'!I22","v":0},{"$f":"'8'!J22","v":0},{"$f":"'8'!K22","v":0}]
[null,"    Werbung",0,{"$f":"'5'!C23","v":0},{"$f":"'5'!D23","v":0},{"$f":"'5'!E23","v":0},{"$f":"'5'!F23","v":0},{"$f":"'5'!G23","v":0},{"$f":"'5'!H23","v":0},{"$f":"'5'!I23","v":0},{"$f":"'5'!J23","v":0}]
[null,"    Transportkosten",null,{"$f":"'4'!C24*'4c'!C9+'4'!C52*'4c'!C10","v":0},{"$f":"'4'!D24*'4c'!D9+'4'!D52*'4c'!D10","v":0},{"$f":"'4'!E24*'4c'!E9+'4'!E52*'4c'!E10","v":0},{"$f":"'4'!F24*'4c'!F9+'4'!F52*'4c'!F10","v":0},{"$f":"'4'!G24*'4c'!G9+'4'!G52*'4c'!G10","v":0},{"$f":"'4'!H24*'4c'!H9+'4'!H52*'4c'!H10","v":0},{"$f":"'4'!I24*'4c'!I9+'4'!I52*'4c'!I10","v":0},{"$f":"'4'!J24*'4c'!J9+'4'!J52*'4c'!J10","v":0}]
[null,"    weiterer Aufwand",{"$f":"'8a'!C22","v":0},{"$f":"'8a'!D22","v":0},{"$f":"'8a'!E22","v":0},{"$f":"'8a'!F22","v":0},{"$f":"'8a'!G22","v":0},{"$f":"'8a'!H22","v":0},{"$f":"'8a'!I22","v":0},{"$f":"'8a'!J22","v":0},{"$f":"'8a'!K22","v":0}]
[null,"Rückzahlung der Kredite",0,{"$f":"C16","v":0},0,0,0,0,0,0,0]
[null,"Zinsaufwand",0,{"$f":"D16*D37+D18*D38","v":0},0,0,0,0,0,0,0]
[null,"Kauf von Fertigungsanlagen",{"$f":"'8'!C7","v":0},{"$f":"'8'!D7","v":0},{"$f":"'8'!E7","v":0},{"$f":"'8'!F7","v":0},{"$f":"'8'!G7","v":0},{"$f":"'8'!H7","v":0},{"$f":"'8'!I7","v":0},{"$f":"'8'!J7","v":0},{"$f":"'8'!K7","v":0}]
[null,"Kauf von BuGA",{"$f":"'8'!C8","v":0},{"$f":"'8'!D8","v":0},{"$f":"'8'!E8","v":0},{"$f":"'8'!F8","v":0},{"$f":"'8'!G8","v":0},{"$f":"'8'!H8","v":0},{"$f":"'8'!I8","v":0},{"$f":"'8'!J8","v":0},{"$f":"'8'!K8","v":0}]
[null,"Kauf von Wertpapieren"]
[null,"Steuern",null,{"$f":"'10'!C27","v":0},{"$f":"'10'!D27","v":0},{"$f":"'10'!E27","v":0},{"$f":"'10'!F27","v":0},{"$f":"'10'!G27","v":0},{"$f":"'10'!H27","v":0},{"$f":"'10'!I27","v":0},{"$f":"'10'!J27","v":0}]
[null,"Kassenendbestand",{"$f":"C7+C9+C10+C11+C14+C15+C16-C21-C22-C24-C25-C27-C28-C29-C30-C31-C32-C26+C17","v":0},{"$f":"D7+D9+D10+D11+D14+D15+D16-D21-D22-D24-D25-D27-D28-D29-D30-D31-D32-D26-D33+D17","v":0},0,0,0,0,0,0,0]
[]
[null,"erwartete durchschnittliche Zinssätze (im Quartal!)"]
[null,"    Kredite"]
[null,"    Förderdarlehen"]
[null,"    Wertpapiere"]

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[]
[null,"13. Kapitaldienstberechnung",null,null,null,null,null,null,null,null,null," "]
[]
[]
[]
[null,"Periode","Gründung",1,2,3,4,5,6,7,8]
[null,"Kreditaufnahme / -tilgung",{"$f":"'9'!C16+'9'!C17-'9'!C28","v":0},{"$f":"'9'!D16+'9'!D17-'9'!D28","v":0},{"$f":"'9'!E16+'9'!E17-'9'!E28","v":0},{"$f":"'9'!F16+'9'!F17-'9'!F28","v":0},{"$f":"'9'!G16+'9'!G17-'9'!G28","v":0},{"$f":"'9'!H16+'9'!H17-'9'!H28","v":0},{"$f":"'9'!I16+'9'!I17-'9'!I28","v":0},{"$f":"'9'!J16+'9'!J17-'9'!J28","v":0},{"$f":"'9'!K16+'9'!K17-'9'!K28","v":0}]
[null,"Zinsbelastung",null,{"$f":"'9'!D29","v":0},{"$f":"'9'!E29","v":0},{"$f":"'9'!F29","v":0},{"$f":"'9'!G29","v":0},{"$f":"'9'!H29","v":0},{"$f":"'9'!I29","v":0},{"$f":"'9'!J29","v":0},{"$f":"'9'!K29","v":0}]
[null,"Verbindlichkeiten gesamt",{"$f":"'11'!C30","v":0},{"$f":"'11'!D30","v":0},{"$f":"'11'!E30","v":0},{"$f":"'11'!F30","v":0},{"$f":"'11'!G30","v":0},{"$f":"'11'!H30","v":0},{"$f":"'11'!I30","v":0},{"$f":"'11'!J30","v":0},{"$f":"'11'!K30","v":0}]
[null,"Verschuldungsgrad",{"$f":"IF('11'!C31=0,0,'11'!C30/'11'!C31)","v":0},{"$f":"IF('11'!D31=0,0,'11'!D30/'11'!D31)","v":0},{"$f":"IF('11'!E31=0,0,'11'!E30/'11'!E31)","v":0},{"$f":"IF('11'!F31=0,0,'11'!F30/'11'!F31)","v":0},{"$f":"IF('11'!G31=0,0,'11'!G30/'11'!G31)","v":0},{"$f":"IF('11'!H31=0,0,'11'!H30/'11'!H31)","v":0},{"$f":"IF('11'!I31=0,0,'11'!I30/'11'!I31)","v":0},{"$f":"IF('11'!J31=0,0,'11'!J30/'11'!J31)","v":0},{"$f":"IF('11'!K31=0,0,'11'!K30/'11'!K31)","v":0}]
[]
[null,"Gesamtkapitalrendite",null,{"$f":"IF('11'!D31=0,0,'10'!C28/'11'!D31)","v":0},{"$f":"IF('11'!E31=0,0,'10'!D28/'11'!E31)","v":0},{"$f":"IF('11'!F31=0,0,'10'!E28/'11'!F31)","v":0},{"$f":"IF('11'!G31=0,0,'10'!F28/'11'!G31)","v":0},{"$f":"IF('11'!H31=0,0,'10'!G28/'11'!H31)","v":0},{"$f":"IF('11'!I31=0,0,'10'!H28/'11'!I31)","v":0},{"$f":"IF('11'!J31=0,0,'10'!I28/'11'!J31)","v":0},{"$f":"IF('11'!K31=0,0,'10'!J28/'11'!K31)","v":0}]
[null,"Eigenkapitalrendite",null,{"$f":"IF(('11'!D24+'11'!D25+'11'!D26+'11'!D27+'11'!D28)=0,0,'10'!C28/('11'!D24+'11'!D25+'11'!D26+'11'!D27+'11'!D28))","v":0},{"$f":"IF(('11'!E24+'11'!E25+'11'!E26+'11'!E27+'11'!E28)=0,0,'10'!D28/('11'!E24+'11'!E25+'11'!E26+'11'!E27+'11'!E28))","v":0},{"$f":"IF(('11'!F24+'11'!F25+'11'!F26+'11'!F27+'11'!F28)=0,0,'10'!E28/('11'!F24+'11'!F25+'11'!F26+'11'!F27+'11'!F28))","v":0},{"$f":"IF(('11'!G24+'11'!G25+'11'!G26+'11'!G27+'11'!G28)=0,0,'10'!F28/('11'!G24+'11'!G25+'11'!G26+'11'!G27+'11'!G28))","v":0},{"$f":"IF(('11'!H24+'11'!H25+'11'!H26+'11'!H27+'11'!H28)=0,0,'10'!G28/('11'!H24+'11'!H25+'11'!H26+'11'!H27+'11'!H28))","v":0},{"$f":"IF(('11'!I24+'11'!I25+'11'!I26+'11'!I27+'11'!I28)=0,0,'10'!H28/('11'!I24+'11'!I25+'11'!I26+'11'!I27+'11'!I28))","v":0},{"$f":"IF(('11'!J24+'11'!J25+'11'!J26+'11'!J27+'11'!J28)=0,0,'10'!I28/('11'!J24+'11'!J25+'11'!J26+'11'!J27+'11'!J28))","v":0},{"$f":"IF(('11'!K24+'11'!K25+'11'!K26+'11'!K27+'11'!K28)=0,0,'10'!J28/('11'!K24+'11'!K25+'11'!K26+'11'!K27+'11'!K28))","v":0}]
[]
[null,"Verhandlung mit der Firmenkundenbetreuung Ihrer Hausbank:"]
[null,"Um zu erreichen, daß die geplanten Kredite von einer Bank auch eingeräumt werden, ist eine gute Absicherung notwendig."]
[null,"An dieser Stelle sollten Sie daher deutlich machen, wie die Kredite in Ihrem Fall abgesichert sind!"]
[null,"(z.B. durch ausstehende Forderungen o.ä.)"]
[]
[null,"  "]

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[]
[null,"14. Plan Gewinn- und Verlustrechung",null,null,null,null,null,null,null,null," "]
[]
[]
[]
[null,"Periode",1,2,3,4,5,6,7,8]
[null,"Umsatzerlöse",{"$f":"'4'!C64","v":0},{"$f":"'4'!D64","v":0},{"$f":"'4'!E64","v":0},{"$f":"'4'!F64","v":0},{"$f":"'4'!G64","v":0},{"$f":"'4'!H64","v":0},{"$f":"'4'!I64","v":0},{"$f":"'4'!J64","v":0}]
[null," +/- Bestandsveränderungen",{"$f":"'4c'!C20*'10'!C40+'4c'!C21*'10'!C54","v":0},{"$f":"'4c'!D20*'10'!D40+'4c'!D21*'10'!D54-'11'!D16","v":0},{"$f":"'4c'!E20*'10'!E40+'4c'!E21*'10'!E54-'11'!E16","v":0},{"$f":"'4c'!F20*'10'!F40+'4c'!F21*'10'!F54-'11'!F16","v":0},{"$f":"'4c'!G20*'10'!G40+'4c'!G21*'10'!G54-'11'!G16","v":0},{"$f":"'4c'!H20*'10'!H40+'4c'!H21*'10'!H54-'11'!H16","v":0},{"$f":"'4c'!I20*'10'!I40+'4c'!I21*'10'!I54-'11'!I16","v":0},{"$f":"'4c'!J20*'10'!J40+'4c'!J21*'10'!J54-'11'!J16","v":0}]
[null," - Einsatz-/Betriebsstoffe",{"$f":"'4b'!C60","v":0},{"$f":"'4b'!D60","v":0},{"$f":"'4b'!E60","v":0},{"$f":"'4b'!F60","v":0},{"$f":"'4b'!G60","v":0},{"$f":"'4b'!H60","v":0},{"$f":"'4b'!I60","v":0},{"$f":"'4b'!J60","v":0}]
[null," - Personalaufwand"]
[null,"    Löhne und Gehälter",{"$f":"'7'!C29","v":0},{"$f":"'7'!D29","v":0},{"$f":"'7'!E29","v":0},{"$f":"'7'!F29","v":0},{"$f":"'7'!G29","v":0},{"$f":"'7'!H29","v":0},{"$f":"'7'!I29","v":0},{"$f":"'7'!J29","v":0}]
[null,"    Personalnebenkosten (PNK)",{"$f":"'7'!C30","v":0},{"$f":"'7'!D30","v":0},{"$f":"'7'!E30","v":0},{"$f":"'7'!F30","v":0},{"$f":"'7'!G30","v":0},{"$f":"'7'!H30","v":0},{"$f":"'7'!I30","v":0},{"$f":"'7'!J30","v":0}]
[null,"    Einst./Entl./Training",{"$f":"'7'!C31","v":0},{"$f":"'7'!D31","v":0},{"$f":"'7'!E31","v":0},{"$f":"'7'!F31","v":0},{"$f":"'7'!G31","v":0},{"$f":"'7'!H31","v":0},{"$f":"'7'!I31","v":0},{"$f":"'7'!J31","v":0}]
[null," -  Abschreibungen AIEG",{"$f":"'11'!$C$8/16","v":0},{"$f":"'11'!$C$8/16","v":0},{"$f":"'11'!$C$8/16","v":0},{"$f":"'11'!$C$8/16","v":0},{"$f":"'11'!$C$8/16","v":0},{"$f":"'11'!$C$8/16","v":0},{"$f":"'11'!$C$8/16","v":0},{"$f":"'11'!$C$8/16","v":0}]
[null," -  Abschreibungen",{"$f":"'8'!D9+'8'!D10","v":0},{"$f":"'8'!E9+'8'!E10","v":0},{"$f":"'8'!F9+'8'!F10","v":0},{"$f":"'8'!G9+'8'!G10","v":0},{"$f":"'8'!H9+'8'!H10","v":0},{"$f":"'8'!I9+'8'!I10","v":0},{"$f":"'8'!J9+'8'!J10","v":0},{"$f":"'8'!K9+'8'!K10","v":0}]
[null," - Sonstiger Aufwand",{"$f":"'9'!D24+'9'!D25+'9'!D27+'9'!D26","v":0},{"$f":"'9'!E24+'9'!E25+'9'!E27+'9'!E26","v":0},{"$f":"'9'!F24+'9'!F25+'9'!F27+'9'!F26","v":0},{"$f":"'9'!G24+'9'!G25+'9'!G27+'9'!G26","v":0},{"$f":"'9'!H24+'9'!H25+'9'!H27+'9'!H26","v":0},{"$f":"'9'!I24+'9'!I25+'9'!I27+'9'!I26","v":0},{"$f":"'9'!J24+'9'!J25+'9'!J27+'9'!J26","v":0},{"$f":"'9'!K24+'9'!K25+'9'!K27+'9'!K26","v":0}]
[]
[null,"           davon Miete",{"$f":"'9'!D24","v":0},{"$f":"'9'!E24","v":0},{"$f":"'9'!F24","v":0},{"$f":"'9'!G24","v":0},{"$f":"'9'!H24","v":0},{"$f":"'9'!I24","v":0},{"$f":"'9'!J24","v":0},{"$f":"'9'!K24","v":0}]
[null,"           davon Werbung",{"$f":"'9'!D25","v":0},{"$f":"'9'!E25","v":0},{"$f":"'9'!F25","v":0},{"$f":"'9'!G25","v":0},{"$f":"'9'!H25","v":0},{"$f":"'9'!I25","v":0},{"$f":"'9'!J25","v":0},{"$f":"'9'!K25","v":0}]
[null,"           davon Transportkosten",{"$f":"'9'!D26","v":0},{"$f":"'9'!E26","v":0},{"$f":"'9'!F26","v":0},{"$f":"'9'!G26","v":0},{"$f":"'9'!H26","v":0},{"$f":"'9'!I26","v":0},{"$f":"'9'!J26","v":0},{"$f":"'9'!K26","v":0}]
[null,"           davon weiterer Aufwand",{"$f":"'9'!D27","v":0},{"$f":"'9'!E27","v":0},{"$f":"'9'!F27","v":0},{"$f":"'9'!G27","v":0},{"$f":"'9'!H27","v":0},{"$f":"'9'!I27","v":0},{"$f":"'9'!J27","v":0},{"$f":"'9'!K27","v":0}]
[]
[null," = Betriebsergebnis",{"$f":"C7+C8-C9-C11-C12-C13-C15-C16-C14","v":0},0,0,0,0,0,0,0]
[null," + Erträge aus Wertpapieren",{"$f":"'9'!D15","v":0},{"$f":"'9'!E15","v":0},{"$f":"'9'!F15","v":0},{"$f":"'9'!G15","v":0},{"$f":"'9'!H15","v":0},{"$f":"'9'!I15","v":0},{"$f":"'9'!J15","v":0},{"$f":"'9'!K15","v":0}]
[null," - Zinsaufwendungen",{"$f":"'9'!D29","v":0},{"$f":"'9'!E29","v":0},{"$f":"'9'!F29","v":0},{"$f":"'9'!G29","v":0},{"$f":"'9'!H29","v":0},{"$f":"'9'!I29","v":0},{"$f":"'9'!J29","v":0},{"$f":"'9'!K29","v":0}]
[null," = Erg. d. gew. Geschäftst.",{"$f":"C23+C24-C25","v":0},0,0,0,0,0,0,0]
[null," - Steuern",{"$f":"IF(C26+'11'!D27<0,0,C30*(C26+'11'!D27))","v":0},{"$f":"IF(D26+'11'!E27<0,0,D30*(D26+'11'!E27))","v":0},{"$f":"IF(E26+'11'!F27<0,0,E30*(E26+'11'!F27))","v":0},{"$f":"IF(F26+'11'!G27<0,0,F30*(F26+'11'!G27))","v":0},{"$f":"IF(G26+'11'!H27<0,0,G30*(G26+'11'!H27))","v":0},{"$f":"IF(H26+'11'!I27<0,0,H30*(H26+'11'!I27))","v":0},{"$f":"IF(I26+'11'!J27<0,0,I30*(I26+'11'!J27))","v":0},{"$f":"IF(J26+'11'!K27<0,0,J30*(J26+'11'!K27))","v":0}]
[null," = Per.-überschuß/-fehlb.",{"$f":"C26-C27","v":0},0,0,0,0,0,0,0]
[]
[null,"erwarteter Steuersatz"]
[]
[null,"Bewertung der Bestandsveränderungen (pro Stk. in €)- ",null,null,{"$f":"'4'!B4","v":"Spezialrad (P1)"}]
[null,"Periode",1,2,3,4,5,6,7,8]
[null,"    Einsatzstoffe/Teile",{"$f":"'4b'!C64+'4b'!C65","v":0},{"$f":"'4b'!D64+'4b'!D65","v":0},{"$f":"'4b'!E64+'4b'!E65","v":0},{"$f":"'4b'!F64+'4b'!F65","v":0},{"$f":"'4b'!G64+'4b'!G65","v":0},{"$f":"'4b'!H64+'4b'!H65","v":0},{"$f":"'4b'!I64+'4b'!I65","v":0},{"$f":"'4b'!J64+'4b'!J65","v":0}]
[null," + Betriebsstoffe",{"$f":"'4b'!C39","v":0},{"$f":"'4b'!D39","v":0},{"$f":"'4b'!E39","v":0},{"$f":"'4b'!F39","v":0},{"$f":"'4b'!G39","v":0},{"$f":"'4b'!H39","v":0},{"$f":"'4b'!I39","v":0},{"$f":"'4b'!J39","v":0}]
[null," = Materialeinzelkosten ( I )",{"$f":"C34+C35","v":0},0,0,0,0,0,0,0]
[null,"    Fertigungseinzelkosten (*)",{"$f":"IF(('4c'!C43+'4c'!C44)*'4b'!C8=0,0,'7'!C20*'7'!$D10*(1+'7'!$I8/100)*('4c'!C43/('4c'!C43+'4c'!C44))/'4b'!C8)","v":0},{"$f":"IF(('4c'!D43+'4c'!D44)*'4b'!D8=0,0,'7'!D20*'7'!$D10*(1+'7'!$I8/100)*('4c'!D43/('4c'!D43+'4c'!D44))/'4b'!D8)","v":0},{"$f":"IF(('4c'!E43+'4c'!E44)*'4b'!E8=0,0,'7'!E20*'7'!$D10*(1+'7'!$I8/100)*('4c'!E43/('4c'!E43+'4c'!E44))/'4b'!E8)","v":0},{"$f":"IF(('4c'!F43+'4c'!F44)*'4b'!F8=0,0,'7'!F20*'7'!$D10*(1+'7'!$I8/100)*('4c'!F43/('4c'!F43+'4c'!F44))/'4b'!F8)","v":0},{"$f":"IF(('4c'!G43+'4c'!G44)*'4b'!G8=0,0,'7'!G20*'7'!$D10*(1+'7'!$I8/100)*('4c'!G43/('4c'!G43+'4c'!G44))/'4b'!G8)","v":0},{"$f":"IF(('4c'!H43+'4c'!H44)*'4b'!H8=0,0,'7'!H20*'7'!$D10*(1+'7'!$I8/100)*('4c'!H43/('4c'!H43+'4c'!H44))/'4b'!H8)","v":0},{"$f":"IF(('4c'!I43+'4c'!I44)*'4b'!I8=0,0,'7'!I20*'7'!$D10*(1+'7'!$I8/100)*('4c'!I43/('4c'!I43+'4c'!I44))/'4b'!I8)","v":0},{"$f":"IF(('4c'!J43+'4c'!J44)*'4b'!J8=0,0,'7'!J20*'7'!$D10*(1+'7'!$I8/100)*('4c'!J43/('4c'!J43+'4c'!J44))/'4b'!J8)","v":0}]
[null," + Fertigungsgemeinkosten (**)",{"$f":"IF(C44=0,IF(('4c'!C43+'4c'!C44)*'4b'!C8=0,0,C61*('4c'!C43/('4c'!C43+'4c'!C44))/'4b'!C8),C44)","v":0},{"$f":"IF(D44=0,IF(('4c'!D43+'4c'!D44)*'4b'!D8=0,0,D61*('4c'!D43/('4c'!D43+'4c'!D44))/'4b'!D8),D44)","v":0},{"$f":"IF(E44=0,IF(('4c'!E43+'4c'!E44)*'4b'!E8=0,0,E61*('4c'!E43/('4c'!E43+'4c'!E44))/'4b'!E8),E44)","v":0},{"$f":"IF(F44=0,IF(('4c'!F43+'4c'!F44)*'4b'!F8=0,0,F61*('4c'!F43/('4c'!F43+'4c'!F44))/'4b'!F8),F44)","v":0},{"$f":"IF(G44=0,IF(('4c'!G43+'4c'!G44)*'4b'!G8=0,0,G61*('4c'!G43/('4c'!G43+'4c'!G44))/'4b'!G8),G44)","v":0},{"$f":"IF(H44=0,IF(('4c'!H43+'4c'!H44)*'4b'!H8=0,0,H61*('4c'!H43/('4c'!H43+'4c'!H44))/'4b'!H8),H44)","v":0},{"$f":"IF(I44=0,IF(('4c'!I43+'4c'!I44)*'4b'!I8=0,0,I61*('4c'!I43/('4c'!I43+'4c'!I44))/'4b'!I8),I44)","v":0},{"$f":"IF(J44=0,IF(('4c'!J43+'4c'!J44)*'4b'!J8=0,0,J61*('4c'!J43/('4c'!J43+'4c'!J44))/'4b'!J8),J44)","v":0}]
[null," = Fertigungskosten ( II )",{"$f":"C37+C38","v":0},0,0,0,0,0,0,0]
[null," = Herstellkosten ( I + II )",{"$f":"C36+C39","v":0},0,0,0,0,0,0,0]
[null,"(*) Löhne/Gehälter + Gehaltsnebenkosten"]
[null,"(**) siehe unten !"]
[null,"Fertigungsgemeinkosten überschreiben?"]
[null,"pro Stück (!) in €"]
[]
[null,"Bewertung der Bestandsveränderungen (pro Stk. in €)- ",null,null,{"$f":"'4'!B32","v":"Carbonrad (P2)"}]
[null,"Periode",1,2,3,4,5,6,7,8]
[null,"    Einsatzstoffe/Teile",{"$f":"'4b'!C65+'4b'!C66","v":0},{"$f":"'4b'!D65+'4b'!D66","v":0},{"$f":"'4b'!E65+'4b'!E66","v":0},{"$f":"'4b'!F65+'4b'!F66","v":0},{"$f":"'4b'!G65+'4b'!G66","v":0},{"$f":"'4b'!H65+'4b'!H66","v":0},{"$f":"'4b'!I65+'4b'!I66","v":0},{"$f":"'4b'!J65+'4b'!J66","v":0}]
[null," + Betriebsstoffe",{"$f":"'4b'!C40","v":0},{"$f":"'4b'!D40","v":0},{"$f":"'4b'!E40","v":0},{"$f":"'4b'!F40","v":0},{"$f":"'4b'!G40","v":0},{"$f":"'4b'!H40","v":0},{"$f":"'4b'!I40","v":0},{"$f":"'4b'!J40","v":0}]
[null," = Materialeinzelkosten ( I )",{"$f":"C48+C49","v":0},0,0,0,0,0,0,0]
[null,"    Fertigungseinzelkosten (*)",{"$f":"IF(('4c'!C43+'4c'!C44)*'4b'!C9=0,0,'7'!C20*'7'!$D10*(1+'7'!$I8/100)*('4c'!C44/('4c'!C43+'4c'!C44))/'4b'!C9)","v":0},{"$f":"IF(('4c'!D43+'4c'!D44)*'4b'!D9=0,0,'7'!D20*'7'!$D10*(1+'7'!$I8/100)*('4c'!D44/('4c'!D43+'4c'!D44))/'4b'!D9)","v":0},{"$f":"IF(('4c'!E43+'4c'!E44)*'4b'!E9=0,0,'7'!E20*'7'!$D10*(1+'7'!$I8/100)*('4c'!E44/('4c'!E43+'4c'!E44))/'4b'!E9)","v":0},{"$f":"IF(('4c'!F43+'4c'!F44)*'4b'!F9=0,0,'7'!F20*'7'!$D10*(1+'7'!$I8/100)*('4c'!F44/('4c'!F43+'4c'!F44))/'4b'!F9)","v":0},{"$f":"IF(('4c'!G43+'4c'!G44)*'4b'!G9=0,0,'7'!G20*'7'!$D10*(1+'7'!$I8/100)*('4c'!G44/('4c'!G43+'4c'!G44))/'4b'!G9)","v":0},{"$f":"IF(('4c'!H43+'4c'!H44)*'4b'!H9=0,0,'7'!H20*'7'!$D10*(1+'7'!$I8/100)*('4c'!H44/('4c'!H43+'4c'!H44))/'4b'!H9)","v":0},{"$f":"IF(('4c'!I43+'4c'!I44)*'4b'!I9=0,0,'7'!I20*'7'!$D10*(1+'7'!$I8/100)*('4c'!I44/('4c'!I43+'4c'!I44))/'4b'!I9)","v":0},{"$f":"IF(('4c'!J43+'4c'!J44)*'4b'!J9=0,0,'7'!J20*'7'!$D10*(1+'7'!$I8/100)*('4c'!J44/('4c'!J43+'4c'!J44))/'4b'!J9)","v":0}]
[null," + Fertigungsgemeinkosten (**)",{"$f":"IF(C58=0,IF(('4c'!C43+'4c'!C44)*'4b'!C9=0,0,C61*('4c'!C44/('4c'!C43+'4c'!C44))/'4b'!C9),C58)","v":0},{"$f":"IF(D58=0,IF(('4c'!D43+'4c'!D44)*'4b'!D9=0,0,D61*('4c'!D44/('4c'!D43+'4c'!D44))/'4b'!D9),D58)","v":0},{"$f":"IF(E58=0,IF(('4c'!E43+'4c'!E44)*'4b'!E9=0,0,E61*('4c'!E44/('4c'!E43+'4c'!E44))/'4b'!E9),E58)","v":0},{"$f":"IF(F58=0,IF(('4c'!F43+'4c'!F44)*'4b'!F9=0,0,F61*('4c'!F44/('4c'!F43+'4c'!F44))/'4b'!F9),F58)","v":0},{"$f":"IF(G58=0,IF(('4c'!G43+'4c'!G44)*'4b'!G9=0,0,G61*('4c'!G44/('4c'!G43+'4c'!G44))/'4b'!G9),G58)","v":0},{"$f":"IF(H58=0,IF(('4c'!H43+'4c'!H44)*'4b'!H9=0,0,H61*('4c'!H44/('4c'!H43+'4c'!H44))/'4b'!H9),H58)","v":0},{"$f":"IF(I58=0,IF(('4c'!I43+'4c'!I44)*'4b'!I9=0,0,I61*('4c'!I44/('4c'!I43+'4c'!I44))/'4b'!I9),I58)","v":0},{"$f":"IF(J58=0,IF(('4c'!J43+'4c'!J44)*'4b'!J9=0,0,J61*('4c'!J44/('4c'!J43+'4c'!J44))/'4b'!J9),J58)","v":0}]
[null," = Fertigungskosten ( II )",{"$f":"C51+C52","v":0},0,0,0,0,0,0,0]
[null," = Herstellkosten ( I + II )",{"$f":"C50+C53","v":0},0,0,0,0,0,0,0]
[null,"(*) Löhne/Gehälter + Gehaltsnebenkosten"]
[null,"(**) siehe unten !"]
[null,"Fertigungsgemeinkosten (pro Stück) überschreiben?"]
[null,"pro Stück (!) in €"]
[]
[null,"(**) Schätzung der"]
[null,"Fertigungsgemeinkosten (gesamt)",{"$f":"0.5*('8'!D22+'8'!D10)+'8'!D9+'8a'!D8+'8a'!D9+0.5*'7'!C31","v":0},{"$f":"0.5*('8'!E22+'8'!E10)+'8'!E9+'8a'!E8+'8a'!E9+0.5*'7'!D31","v":0},{"$f":"0.5*('8'!F22+'8'!F10)+'8'!F9+'8a'!F8+'8a'!F9+0.5*'7'!E31","v":0},{"$f":"0.5*('8'!G22+'8'!G10)+'8'!G9+'8a'!G8+'8a'!G9+0.5*'7'!F31","v":0},{"$f":"0.5*('8'!H22+'8'!H10)+'8'!H9+'8a'!H8+'8a'!H9+0.5*'7'!G31","v":0},{"$f":"0.5*('8'!I22+'8'!I10)+'8'!I9+'8a'!I8+'8a'!I9+0.5*'7'!H31","v":0},{"$f":"0.5*('8'!J22+'8'!J10)+'8'!J9+'8a'!J8+'8a'!J9+0.5*'7'!I31","v":0},{"$f":"0.5*('8'!K22+'8'!K10)+'8'!K9+'8a'!K8+'8a'!K9+0.5*'7'!J31","v":0}]
[null,"50% Miete und Abschr. BuGA"]
[null,"100% Abschr. Fertigungsanlagen"]
[null,"Sonstige Kosten der Fertigung"]
[null,"50% Kosten f. Einst./Entl./Training"]

{"sheet":"11","index":16,"n_rows":33,"n_cols":12,"rows_kept":33,"cut":false,"hidden":false,"merged":[[1,1,1,10]]}
[]
[null,"15. Planbilanz",null,null,null,null,null,null,null,null,null," "]
[]
[]
[]
[null,"Periode","Gründung",1,2,3,4,5,6,7,8]
[null,"AKTIVA"]
[null,"AIEG",{"$f":"'9'!C22+'8a'!C22","v":0},{"$f":"C8-'10'!C14","v":0},{"$f":"D8-'10'!D14","v":0},{"$f":"E8-'10'!E14","v":0},{"$f":"F8-'10'!F14","v":0},{"$f":"G8-'10'!G14","v":0},{"$f":"H8-'10'!H14","v":0},{"$f":"I8-'10'!I14","v":0},{"$f":"J8-'10'!J14","v":0}]
[null,"ANLAGEVERMÖGEN"]
[null,"  Sachanlagen"]
[null,"     Maschinen",{"$f":"'8'!C12","v":0},{"$f":"'8'!D12","v":0},{"$f":"'8'!E12","v":0},{"$f":"'8'!F12","v":0},{"$f":"'8'!G12","v":0},{"$f":"'8'!H12","v":0},{"$f":"'8'!I12","v":0},{"$f":"'8'!J12","v":0},{"$f":"'8'!K12","v":0}]
[null,"     BuGA",{"$f":"'8'!C13","v":0},{"$f":"'8'!D13","v":0},{"$f":"'8'!E13","v":0},{"$f":"'8'!F13","v":0},{"$f":"'8'!G13","v":0},{"$f":"'8'!H13","v":0},{"$f":"'8'!I13","v":0},{"$f":"'8'!J13","v":0},{"$f":"'8'!K13","v":0}]
[null,"UMLAUFVERMÖGEN"]
[null,"  Vorräte"]
[null,"    Materialien",null,{"$f":"'4b'!C72","v":0},{"$f":"'4b'!D72","v":0},{"$f":"'4b'!E72","v":0},{"$f":"'4b'!F72","v":0},{"$f":"'4b'!G72","v":0},{"$f":"'4b'!H72","v":0},{"$f":"'4b'!I72","v":0},{"$f":"'4b'!J72","v":0}]
[null,"    Fertige Erzeugnisse",0,{"$f":"'4c'!C20*'10'!C40+'4c'!C21*'10'!C54","v":0},{"$f":"'4c'!D20*'10'!D40+'4c'!D21*'10'!D54","v":0},{"$f":"'4c'!E20*'10'!E40+'4c'!E21*'10'!E54","v":0},{"$f":"'4c'!F20*'10'!F40+'4c'!F21*'10'!F54","v":0},{"$f":"'4c'!G20*'10'!G40+'4c'!G21*'10'!G54","v":0},{"$f":"'4c'!H20*'10'!H40+'4c'!H21*'10'!H54","v":0},{"$f":"'4c'!I20*'10'!I40+'4c'!I21*'10'!I54","v":0},{"$f":"'4c'!J20*'10'!J40+'4c'!J21*'10'!J54","v":0}]
[null,"  Ford. Aus Lief. & Leistung",null,{"$f":"'4'!C64*(1-('4'!$C$67))","v":0},{"$f":"'4'!D64*(1-('4'!$C$67))","v":0},{"$f":"'4'!E64*(1-('4'!$C$67))","v":0},{"$f":"'4'!F64*(1-('4'!$C$67))","v":0},{"$f":"'4'!G64*(1-('4'!$C$67))","v":0},{"$f":"'4'!H64*(1-('4'!$C$67))","v":0},{"$f":"'4'!I64*(1-('4'!$C$67))","v":0},{"$f":"'4'!J64*(1-('4'!$C$67))","v":0}]
[null,"  Wertpapiere",{"$f":"'9'!C32","v":0},{"$f":"'9'!D32","v":0},{"$f":"'9'!E32","v":0},{"$f":"'9'!F32","v":0},{"$f":"'9'!G32","v":0},{"$f":"'9'!H32","v":0},{"$f":"'9'!I32","v":0},{"$f":"'9'!J32","v":0},{"$f":"'9'!K32","v":0}]
[null,"  Kassenbestand",{"$f":"'9'!C34","v":0},{"$f":"'9'!D34","v":0},{"$f":"'9'!E34","v":0},{"$f":"'9'!F34","v":0},{"$f":"'9'!G34","v":0},{"$f":"'9'!H34","v":0},{"$f":"'9'!I34","v":0},{"$f":"'9'!J34","v":0},{"$f":"'9'!K34","v":0}]
[null,"BILANZSUMME",{"$f":"C11+C12+C17+C18+C19+C8+C16","v":0},{"$f":"D11+D12+D17+D18+D19+D8+D16+D15","v":0},0,0,0,0,0,0,0]
[]
[null,"PASSIVA"]
[null,"EIGENKAPITAL",{"$f":"C24+C25+C26+C27+C28","v":0},0,0,0,0,0,0,0,0]
[null,"  Gezeichnetes Kapital",{"$f":"'9'!$C12+'9'!$C4","v":0},{"$f":"'9'!$C12+'9'!$C4","v":0},{"$f":"'9'!$C12+'9'!$C4","v":0},{"$f":"'9'!$C12+'9'!$C4","v":0},{"$f":"'9'!$C12+'9'!$C4","v":0},{"$f":"'9'!$C12+'9'!$C4","v":0},{"$f":"'9'!$C12+'9'!$C4","v":0},{"$f":"'9'!$C12+'9'!$C4","v":0},{"$f":"'9'!$C12+'9'!$C4","v":0}]
[null,"  Kapitalrücklage",{"$f":"'9'!$C13","v":0},{"$f":"C25+'9'!D11","v":0},{"$f":"D25+'9'!E11","v":0},{"$f":"E25+'9'!F11","v":0},{"$f":"F25+'9'!G11","v":0},{"$f":"G25+'9'!H11","v":0},{"$f":"H25+'9'!I11","v":0},{"$f":"I25+'9'!J11","v":0},{"$f":"J25+'9'!K11","v":0}]
[null,"  Gewinnrücklage",null,null,{"$f":"IF(D28>0,D28,0)","v":0},{"$f":"IF((E27+E28)>0,E26+E27+E28,E26)","v":0},0,0,0,0,0]
[null,"  Gewinn-/Verlustvortrag",null,null,{"$f":"IF(D28<0,D28,0)","v":0},{"$f":"IF((E27+E28)<0,E27+E28,0)","v":0},0,0,0,0,0]
[null,"  Periodenüberschuß/-fehlbetrag",null,{"$f":"'10'!C28","v":0},{"$f":"'10'!D28","v":0},{"$f":"'10'!E28","v":0},{"$f":"'10'!F28","v":0},{"$f":"'10'!G28","v":0},{"$f":"'10'!H28","v":0},{"$f":"'10'!I28","v":0},{"$f":"'10'!J28","v":0}]
[null,"VERBINDLICHKEITEN"]
[null,"  Verblkt. ggü. Kreditinst.",{"$f":"'9'!C16+'9'!C18","v":0},{"$f":"'9'!D16+'9'!D18","v":0},{"$f":"'9'!E16+'9'!E18","v":0},{"$f":"'9'!F16+'9'!F18","v":0},{"$f":"'9'!G16+'9'!G18","v":0},{"$f":"'9'!H16+'9'!H18","v":0},{"$f":"'9'!I16+'9'!I18","v":0},{"$f":"'9'!J16+'9'!J18","v":0},{"$f":"'9'!K16+'9'!K18","v":0}]
[null,"BILANZSUMME",{"$f":"C24+C25+C26+C27+C28+C30","v":0},0,0,0,0,0,0,0,0]
[null," "]
[null," "]

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[]
[null,"16. Unternehmenswert"]
[]
[]
[]
[null,"Periode","Gründung",1,2,3,4,5,6,7,8]
[null,"Cash Flow vor Steuern",{"$f":"-('9'!C22+'9'!C27+'9'!C30+'9'!C31)","v":0},{"$f":"'10'!C28+'10'!C15+'10'!C14-'9'!D30-'9'!D31","v":0},{"$f":"'10'!D28+'10'!D15+'10'!D14-'9'!E30-'9'!E31","v":0},{"$f":"'10'!E28+'10'!E15+'10'!E14-'9'!F30-'9'!F31","v":0},{"$f":"'10'!F28+'10'!F15+'10'!F14-'9'!G30-'9'!G31","v":0},{"$f":"'10'!G28+'10'!G15+'10'!G14-'9'!H30-'9'!H31","v":0},{"$f":"'10'!H28+'10'!H15+'10'!H14-'9'!I30-'9'!I31","v":0},{"$f":"'10'!I28+'10'!I15+'10'!I14-'9'!J30-'9'!J31","v":0},{"$f":"'10'!J28+'10'!J15+'10'!J14-'9'!K30-'9'!K31","v":0}]
[]
[null,"   angenommener durchschn. Cash Flow pro Periode ab Periode 9:",null,null,null,null,null,"Bemerkung: Berechnet wird hier der Cash Flow"]
[null,null,null,null,null,null,null,"vor Finanzierungstätigkeit (nach Steuern)"]
[null,"Berechnung des Unternehmenswerts"]
[null,"angenommener Zinssatz",null,"(pro Jahr)"]
[null," => Zinssatz im Quartal",{"$f":"C12/4","v":0}]
[]
[null,"hieraus berechneter"]
[null,"Unternehmenswert in €",{"$f":"IF(C13=0,0,IF(C17=0,C7+(D7/(1+C13))+(E7/(POWER(1+C13,2)))+(F7/(POWER(1+C13,3)))+(G7/(POWER(1+C13,4)))+(H7/(POWER(1+C13,5)))+(I7/(POWER(1+C13,6)))+(J7/(POWER(1+C13,7)))+(K7/(POWER(1+C13,8)))+(F9/C13/(POWER(1+C13,9))),C17))","v":0}]
[null,"Un.-wert überschreiben ?",0]
[]
[null,"Anteile der Gründer / Kapitalgeber"]
[null,null,"gezeichnetes Kapital",null,"% Anteil",null,"Wert des Anteils"]
[null,"           Gründer",{"$f":"'9'!C4","v":0},null,null," =>",{"$f":"C16*(E21/(E21+E22+0.0000000000000000001))","v":0}]
[null,"           Kapitalgeber",{"$f":"IF(E22*E21=0,0,(E22*C21/E21))","v":0},"<=",null," =>",{"$f":"C16*(E22/(E21+E22+0.00000000000000001))","v":0}]
[]
[null,"insgesamt zur Verfügung gestelltes Beteiligungskapital:"]
[null,null,{"$f":"'9'!C11+'9'!D11+'9'!E11+'9'!F11+'9'!G11+'9'!H11+'9'!I11+'9'!J11+'9'!K11","v":0}]

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[]
[null,"17. Unternehmerteam - Persönliche Daten",null,null,null,null,null,null," "]
[]
[]
[null,"Unternehmensgründer"]
[null,null,1,2,3,4,5,6]
[null,"Name"]
[null,"Geschlecht"]
[null,"Familienstand"]
[null,"Alter"]
[null,"Anzahl der Kinder"]
[]
[null,"Ausbildung"]
[null,"Schulabschluss"]
[null,"Berufsausbildung"]
[null,"Zusatzausbildungen"]
[]
[null,"Motiv für die Unternehmens-gründung"]

{"sheet":"14","index":19,"n_rows":10,"n_cols":9,"rows_kept":10,"cut":false,"hidden":false,"merged":[[1,1,1,7]]}
[]
[null,"18. Unternehmerteam - Besondere Qualifikationen",null,null,null,null,null,null," "]
[]
[]
[null,"Unternehmensgründer"]
[null,null,1,2,3,4,5,6]
[null,"Kaufmännische Kenntnisse"]
[null,"Branchen-kenntnisse"]
[null,"Frühere leitende Tätigkeiten"]
[null,"Frühere unternehmerische Tätigkeiten"]

{"sheet":"PI(Sim)","index":20,"n_rows":27,"n_cols":11,"rows_kept":27,"cut":false,"hidden":false,"merged":[[1,1,1,10],[26,1,26,2]]}
[]
[null,"Transfer für Plan-Ist Vergleich"]
[]
[]
[]
[null,"Periode",1,2,3,4,5,6,7,8]
[null,"Umsatzerlöse (Warenumsatz gesamt)",null,null,null,null,null,null,null,null,"EUR"]
[null,"Periodenüberschuss/-fehlbetrag",null,null,null,null,null,null,null,null,"EUR"]
[null,"Mitarbeiteranzahl (gesamt)",null,null,null,null,null,null,null,null,"Anzahl"]
[null,"Umsatzerlöse (Spezialrad)",null,null,null,null,null,null,null,null,"EUR"]
[null,"Umsatzerlöse (Carbonrad)",null,null,null,null,null,null,null,null,"EUR"]
[null,"Lagerbestand (Spezialrad)",null,null,null,null,null,null,null,null,"Stk."]
[null,"Lagerbestand (Carbonrad)",null,null,null,null,null,null,null,null,"Stk."]
[null,"Gesamte Verbindlichkeiten",null,null,null,null,null,null,null,null,"EUR"]
[null,"Cash Flow (vor Finanzierungstätigkeit)",null,null,null,null,null,null,null,null,"EUR"]
[]
[null,"Manuelle Eingabe von Werten:"]
[null,"Umsatzerlöse (Warenumsatz gesamt)",null,null,null,null,null,null,null,null,"EUR"]
[null,"Periodenüberschuss/-fehlbetrag",null,null,null,null,null,null,null,null,"EUR"]
[null,"Mitarbeiteranzahl (gesamt)",null,null,null,null,null,null,null,null,"Anzahl"]
[null,"Umsatzerlöse (Spezialrad)",null,null,null,null,null,null,null,null,"EUR"]
[null,"Umsatzerlöse (Carbonrad)",null,null,null,null,null,null,null,null,"EUR"]
[null,"Lagerbestand (Spezialrad)",null,null,null,null,null,null,null,null,"Stk."]
[null,"Lagerbestand (Carbonrad)",null,null,null,null,null,null,null,null,"Stk."]
[null,"Gesamte Verbindlichkeiten",null,null,null,null,null,null,null,null,"EUR"]
[null,"Cash Flow (vor Finanzierungstätigkeit)",null,null,null,null,null,null,null,null,"EUR"]
[null,"Bemerkung: Wenn Sie hier manuell Werte eingeben, werden die importierten Werte überschrieben. Dies kann insbesondere für einen Plan/Wird Vergleich genutzt werden: geben Sie hierfür die Werte aus dem Planungstool ein, die Sie für die jeweils folgende Periode geplant haben!"]

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[]
[null,"Plan-Ist Vergleich"]
[]
[]
[]
[null,{"$f":"'PI(Sim)'!B7","v":"Umsatzerlöse (Warenumsatz gesamt)"},1,2,3,4,5,6,7,8]
[null,"Plan",{"$f":"'4'!C64","v":0},{"$f":"'4'!D64","v":0},{"$f":"'4'!E64","v":0},{"$f":"'4'!F64","v":0},{"$f":"'4'!G64","v":0},{"$f":"'4'!H64","v":0},{"$f":"'4'!I64","v":0},{"$f":"'4'!J64","v":0}]
[null,"Ist/Wird",{"$f":"'PI(Sim)'!C7","v":0},{"$f":"'PI(Sim)'!D7","v":0},{"$f":"'PI(Sim)'!E7","v":0},{"$f":"'PI(Sim)'!F7","v":0},{"$f":"'PI(Sim)'!G7","v":0},{"$f":"'PI(Sim)'!H7","v":0},{"$f":"'PI(Sim)'!I7","v":0},{"$f":"'PI(Sim)'!J7","v":0}]
[null,"Abweichung (%)",{"$f":"IF(C7=0,0,(C8-C7)/ABS(C7))","v":0},0,0,0,0,0,0,0]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
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