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{"sheet":"Start","index":0,"n_rows":13,"n_cols":31,"rows_kept":13,"cut":false,"hidden":false,"merged":[]}
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0,"Start"]
[null,null,null,null,null,null,null,"Modul 03 : BWL - Grundbegriffe",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AD1+1","v":1},"01_Gruendungsphasen"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"AD2+1","v":2},"02_Geschaeftsidee"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Zu dieser Datei:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,"03_Entscheidungen"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Für die Lösung vieler betriebswirtschaftlicher Entscheidungsproblem ist es angeraten, den",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,"04_Standort"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Teilkostenansatz zu wählen, indem strickt zwischen beschäftigungsunabhängigen fixen Kosten ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,"05_Rechtsform"]
[null,null,null,null,null,null,null,null,null,null,null,null,"und beschäftigungsabhängigen variablen Kosten unterschieden wird.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,"06_Startfinanzierung"]
[null,null,null,null,null,null,null,null,null,null,null,null,"Auf diesem Ansatz basiert die Deckungsbeitragsrechnung mit ihren einzelnen Berechnungsformeln.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,"07_Businessplan"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,"08_BWL_Grundbegriffe"]
[null,null,null,null,null,null,null,null,null,null,null,null,"In diesem Wissenstest werden Aufgaben zur Ermittlung von Dckungsbeiträgen sowie zur Ermittlung",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,"09_Entscheidungstest 1"]
[null,null,null,null,null,null,null,null,null,null,null,null,"von Gewinnschwellen (Break-even-Analyse) zur Bearbeitung angeboten."]
[null,null,null,null,null,null,null,null,null,null,null,null,"Die zugehörigen Musterlösungen können - nach Bearbeitung der Aufgaben - eingeblendet"]
[null,null,null,null,null,null,null,null,null,null,null,null,"werden."]

{"sheet":"DBR_01_A","index":1,"n_rows":50,"n_cols":7,"rows_kept":50,"cut":false,"hidden":false,"merged":[]}
[]
[]
[null,null,"Wissenstest Deckungsbeitragsrechnung"]
[]
[null,null,"Daten:"]
[null,null,"Von einem Werk der Fa.  MaBau GmbH liegen folgende Daten vor:"]
[]
[null,null,"Position","Produkt A","Produkt B","Produkt C"]
[null,null," Verkaufspreis-netto [EUR/ME]",38.5,57.4,107.3]
[null,null," Absatzmenge [ME]",7800,3400,3200]
[null,null," variable Herstellungskosten [EUR/ME]",16.2,13.91,71.3]
[null,null," variable Vertriebskosten [EUR/ME]",1.6,6.3,7]
[null,null," Erzeugnisfixe Kosten [EUR]",4800,3500,4900]
[null,null," Unternehmensfixe Kosten [EUR]",267506," "," "]
[]
[null,null,"Aufgabe 1:"]
[null,null,"Ermitteln Sie aus diesen Angaben zunächst das Betriebsergebnis BE!"]
[]
[null,null,"Position","Produkt A","Produkt B","Produkt C","Gesamt"]
[null,null," Umsatzerlöse [EUR]"]
[null,null,"  ./. variable Kosten [EUR]"]
[null,null,"  = Deckungsbeitrag I  [EUR]"]
[null,null,"  ./. erzeugnisfixe Kosten [EUR]"]
[null,null," = Deckungsbeitrag II [EUR]"]
[null,null," ./. unternehmensfixe Kosten [EUR]"]
[null,null,"  = Betriebsergebnis BE [EUR]"]
[]
[null,null,"Aufgabe 2:"]
[null,null,"Ermitteln Sie dasjenige Produkt, dessen Absatzmenge mit dem Ziel  der Deckungsbeitragsmaximierung "]
[null,null,"durch konzentrierte Marketing-Maßnahmen  um",null,5," % gestieigert werden soll."]
[null,null,"Welcher DB II [EUR] könnte dann erreicht werden?"]
[]
[null,null,"Position","Produkt A","Produkt B","Produkt C"]
[]
[]
[]
[null,null,"Neue Rechnung:"]
[null,null,"Position","Produkt A","Produkt B","Produkt C","Gesamt"]
[null,null," Umsatzerlöse [EUR]"]
[null,null,"  ./. variable Kosten [EUR]"]
[null,null,"  = Deckungsbeitrag I  [EUR]"]
[null,null,"  ./. erzeugnisfixe Kosten [EUR]"]
[null,null," = Deckungsbeitrag II [EUR]"]
[null,null,"Steigerung des DB II um   … [EUR]"]
[]
[null,null,"Aufgabe 3:"]
[]
[null,null,"Ermitteln Sie die Deckungsbeitragsrate des Umsatzes (DBU [%]) mit den Daten aus Aufgabe 1 und 2!"]
[null,null,null,null,null,"Aufg. 1","Aufg. 2"]
[null,null,"Deckungsbeitragsrate DBU [%] =",null,"= "]

{"sheet":"DBR_02_A","index":2,"n_rows":38,"n_cols":10,"rows_kept":38,"cut":false,"hidden":false,"merged":[[11,3,11,4],[13,3,13,4],[16,3,16,4],[18,3,18,4]]}
[]
[]
[null,null,"Wissenstest Deckungsbeitragsrechnung"]
[]
[null,null,"Fortsetzung"]
[]
[null,null,"Aufgabe 4:"]
[]
[null,null,"Ermitteln Sie zunächst rechnerisch mit den Daten aus Aufgabe 1 die umsatzbezogene Gewinnschwelle,"]
[null,null,"bezogen auf die gesamten Fixkosten und auf das Betriebsergebnis!"]
[]
[]
[null,null,"Gewinnschwelle U0 =",null,null," =",null," =",null," [EUR]"]
[]
[]
[null,null,"Ermitteln Sie ferner den durchschnittlichen Anteil a der variablen Kosten an den Umsatzerlösen!"]
[]
[null,null,"a =      ",null,null,"=",null,"=",null," [%]"]
[]
[]
[null,null,"Aufgabe 5:"]
[]
[null,null,"Erstellen Sie nunmehr die grafische Lösung zur Kennzeichnung der umsatzbezogenen Gewinschwelle!"]
[null,null,"Erarbeiten Sie herfür zunächst die Daten-Tabelle!"]
[]
[null,null,"Umsatz U","Erlöse E","Var. Kosten Kv","Fixkosten Kf","Gesamtkosten K","Gewinn G","Break-even-Linie"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Diagramm:"]

{"sheet":"DBR_01_L","index":3,"n_rows":51,"n_cols":7,"rows_kept":51,"cut":false,"hidden":true,"merged":[]}
[]
[]
[null,null,"Wissenstest Deckungsbeitragsrechnung"]
[]
[null,null,"Daten:"]
[null,null,"Von einem Werk der Fa.  MaBau GmbH liegen folgende Daten vor:"]
[]
[null,null,"Position","Produkt A","Produkt B","Produkt C"]
[null,null," Verkaufspreis-netto [EUR/ME]",{"$f":"DBR_01_A!D9","v":38.5},{"$f":"DBR_01_A!E9","v":57.4},{"$f":"DBR_01_A!F9","v":107.3}]
[null,null," Absatzmenge [ME]",{"$f":"DBR_01_A!D10","v":7800},{"$f":"DBR_01_A!E10","v":3400},{"$f":"DBR_01_A!F10","v":3200}]
[null,null," variable Herstellungskosten [EUR/ME]",{"$f":"DBR_01_A!D11","v":16.2},{"$f":"DBR_01_A!E11","v":13.91},{"$f":"DBR_01_A!F11","v":71.3}]
[null,null," variable Vertriebskosten [EUR/ME]",{"$f":"DBR_01_A!D12","v":1.6},{"$f":"DBR_01_A!E12","v":6.3},{"$f":"DBR_01_A!F12","v":7}]
[null,null," Erzeugnisfixe Kosten [EUR]",{"$f":"DBR_01_A!D13","v":4800},{"$f":"DBR_01_A!E13","v":3500},{"$f":"DBR_01_A!F13","v":4900}]
[null,null," Unternehmensfixe Kosten [EUR]",{"$f":"DBR_01_A!D14","v":267506}," "," "]
[]
[null,null,"Musterlösung zu Aufgabe 1:"]
[null,null,"Ermittlung des Betriebsergebnisses BE"]
[]
[null,null,"Position","Produkt A","Produkt B","Produkt C","Gesamt"]
[null,null," Umsatzerlöse [EUR]",{"$f":"D9*D10","v":300300},{"$f":"E9*E10","v":195160},{"$f":"F9*F10","v":343360},{"$f":"SUM(D20:F20)","v":838820}]
[null,null,"  ./. variable Kosten [EUR]",{"$f":"(D11+D12)*D10","v":138840},{"$f":"(E11+E12)*E10","v":68714},250560,{"$f":"SUM(D21:F21)","v":458114}]
[null,null,"  = Deckungsbeitrag I  [EUR]",{"$f":"D20-D21","v":161460},{"$f":"E20-E21","v":126446},{"$f":"F20-F21","v":92800},{"$f":"SUM(D22:F22)","v":380706}]
[null,null,"  ./. erzeugnisfixe Kosten [EUR]",{"$f":"D13","v":4800},{"$f":"E13","v":3500},{"$f":"F13","v":4900},{"$f":"SUM(D23:F23)","v":13200}]
[null,null," = Deckungsbeitrag II [EUR]",{"$f":"D22-D23","v":156660},{"$f":"E22-E23","v":122946},87900,{"$f":"G22-G23","v":367506}]
[null,null," ./. unternehmensfixe Kosten [EUR]",null,null,null,{"$f":"DBR_01_A!D14","v":267506}]
[null,null,"  = Betriebsergebnis BE [EUR]",null,null,null,{"$f":"G24-G25","v":100000}]
[]
[null,null,"Aufgabe 2:"]
[null,null,"Ermitteln Sie dasjenige Produkt, dessen Absatzmenge mit dem Ziel  der Deckungsbeitragsmaximierung "]
[null,null,"durch konzentrierte Marketing-Maßnahmen  um",null,5," % gestieigert werden soll."]
[null,null,"Welcher DB II [EUR] könnte dann erreicht werden?"]
[]
[null,null,"Position","Produkt A","Produkt B","Produkt C"]
[null,null,"Deckungsbeitrag db [EUR/ME]",{"$f":"D9-D11-D12","v":20.7},{"$f":"E9-E11-E12","v":37.19},29]
[null,null,"Rangfolge nach DB I",{"$f":"RANK(D34,$D$34:$F$34)","v":3},{"$f":"RANK(E34,$D$34:$F$34)","v":1},2]
[]
[null,null,"Neue Rechnung:"]
[null,null,"Position","Produkt A","Produkt B","Produkt C","Gesamt"]
[null,null," Umsatzerlöse [EUR]",{"$f":"D9*D10","v":300300},{"$f":"E9*E10*(1+E30/100)","v":204918},{"$f":"F9*F10","v":343360},{"$f":"SUM(D39:F39)","v":848578}]
[null,null,"  ./. variable Kosten [EUR]",{"$f":"(D11+D12)*D10","v":138840},{"$f":"(E11+E12)*E10*(1+E30/100)","v":72149.7},{"$f":"(F11+F12)*F10","v":250560},{"$f":"SUM(D40:F40)","v":461549.7}]
[null,null,"  = Deckungsbeitrag I  [EUR]",{"$f":"D39-D40","v":161460},{"$f":"E39-E40","v":132768.29999999999},{"$f":"F39-F40","v":92800},{"$f":"SUM(D41:F41)","v":387028.3}]
[null,null,"  ./. erzeugnisfixe Kosten [EUR]",{"$f":"D13","v":4800},{"$f":"E13","v":3500},{"$f":"F13","v":4900},{"$f":"SUM(D42:F42)","v":13200}]
[null,null," = Deckungsbeitrag II [EUR]",{"$f":"D41-D42","v":156660},{"$f":"E41-E42","v":129268.29999999999},{"$f":"F41-F42","v":87900},{"$f":"G41-G42","v":373828.3}]
[null,null,"Steigerung des DB II um   … [EUR]",null,null,null,{"$f":"G43-G24","v":6322.2999999999884}]
[]
[null,null,"Aufgabe 3:"]
[]
[null,null,"Ermitteln Sie die Deckungsbeitragsrate des Umsatzes (DBU [%]) mit den Daten aus Aufgabe 1 und 2!"]
[null,null,null,"DB II [EUR]  * 100",null,"Aufg. 1","Aufg. 2"]
[null,null,"Deckungsbeitragsrate DBU [%] =",null,"= ",{"$f":"G24*100/G20","v":43.812260079635678},{"$f":"G43*100/G39","v":44.053498912297982}]
[null,null,null,"Umsatzerlöse [EUR]"]

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[]
[]
[null,null,"Wissenstest Deckungsbeitragsrechnung"]
[]
[null,null,"Fortsetzung"]
[]
[null,null,"Aufgabe 4:"]
[]
[null,null,"Ermitteln Sie zunächst rechnerisch mit den Daten aus Aufgabe 1 die umsatzbezogene Gewinnschwelle,"]
[null,null,"bezogen auf die gesamten Fixkosten und auf das Betriebsergebnis!"]
[]
[null,null,null,"Fixkosten [EUR] * 100 [%]",null,null,{"$f":"(DBR_01_L!G23+DBR_01_L!G25)*100","v":28070600}]
[null,null,"Gewinnschwelle U0 =",null,null," =",null," =",{"$f":"ROUND(G12/G14,0)","v":640702}," [EUR]"]
[null,null,null,"DBU [%]",null,null,{"$f":"DBR_01_L!F50","v":43.812260079635678}]
[]
[null,null,"Ermitteln Sie ferner den durchschnittlichen Anteil a der variablen Kosten an den Umsatzerlösen!"]
[null,null,null,"var. Kosten Kv [EUR] * 100 [%]",null,null,{"$f":"DBR_01_L!G21*100","v":45811400}]
[null,null,"a =      ",null,null,"=",null,"=",{"$f":"ROUND(G17/G19,1)","v":54.6}," [%]"]
[null,null,null,"Umsatzerlöse U [EUR]",null,null,{"$f":"DBR_01_L!G20","v":838820}]
[]
[null,null,"Aufgabe 5:"]
[]
[null,null,"Erstellen Sie nunmehr die grafische Lösung zur Kennzeichnung der umsatzbezogenen Gewinschwelle!"]
[null,null,"Erarbeiten Sie herfür zunächst die Daten-Tabelle!"]
[]
[null,null,"Umsatz U","Erlöse E","Var. Kosten Kv","Fixkosten Kf","Gesamtkosten K","Gewinn G","Break-even-Linie"]
[null,null,0,{"$f":"C27","v":0},{"$f":"C27*a/100","v":0},{"$f":"DBR_01_L!$G$23+DBR_01_L!$G$25","v":280706},{"$f":"E27+F27","v":280706},{"$f":"D27-G27","v":-280706},{"$f":"$I$13","v":640702}]
[null,null,{"$f":"C27+100000","v":100000},{"$f":"C28","v":100000},54600,{"$f":"DBR_01_L!$G$23+DBR_01_L!$G$25","v":280706},{"$f":"E28+F28","v":335306},{"$f":"D28-G28","v":-235306},{"$f":"$I$13","v":640702}]
[null,null,{"$f":"C28+100000","v":200000},200000,109200,{"$f":"DBR_01_L!$G$23+DBR_01_L!$G$25","v":280706},389906,-189906,640702]
[null,null,300000,300000,163800,{"$f":"DBR_01_L!$G$23+DBR_01_L!$G$25","v":280706},444506,-144506,640702]
[null,null,400000,400000,218400,{"$f":"DBR_01_L!$G$23+DBR_01_L!$G$25","v":280706},499106,-99106,640702]
[null,null,500000,500000,273000,{"$f":"DBR_01_L!$G$23+DBR_01_L!$G$25","v":280706},553706,-53706,640702]
[null,null,600000,600000,327600,{"$f":"DBR_01_L!$G$23+DBR_01_L!$G$25","v":280706},608306,-8306,640702]
[null,null,{"$f":"C33+50000","v":650000},650000,{"$f":"D34*a/100","v":354900},{"$f":"DBR_01_L!$G$23+DBR_01_L!$G$25","v":280706},635606,14394,640702]
[null,null,{"$f":"C33+100000","v":700000},700000,{"$f":"C35*a/100","v":382200},{"$f":"DBR_01_L!$G$23+DBR_01_L!$G$25","v":280706},662906,37094,640702]
[null,null,800000,800000,{"$f":"C36*a/100","v":436800},{"$f":"DBR_01_L!$G$23+DBR_01_L!$G$25","v":280706},717506,82494,640702]
[]
[null,null,"Diagramm:"]