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[null,null,null,null,null,"Version: 2016.12.12.001\n© Prof. Mag. Wolfgang Harasleben"]
["Fragen zum Thema Kostendeckungspunkt",null,null,null,null,null,null,null,null,null,null,null,null,"Punkte",null,null,null,"Fragen zum Thema Kostendeckungspunkt"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,"Nicht anzeigen!"]
["1.       ","Definition: Bei der Leistungs- und Kosten-Rechnung werden die Beziehungen zwischen den …",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.       ","Definition: Bei der Leistungs- und Kosten-Rechnung werden die Beziehungen zwischen den …",null,null,null,null,null,null,null,null,null,null,null,{"$f":"COUNTA(AF5:AT5)","v":9},{"$f":"RANDBETWEEN(1,$AE4)","v":1},{"$f":"IF(AG5=\"\",\"\",IF(AF4+1>$AE4,1,AF4+1))","v":2},{"$f":"IF(AH5=\"\",\"\",IF(AG4+1>$AE4,1,AG4+1))","v":3},4,5,6,7,8,9,"","","","","","",{"$f":"IF(AF5=\"\",\"\",1)","v":1},{"$f":"IF(AG5=\"\",\"\",2)","v":2},{"$f":"IF(AH5=\"\",\"\",3)","v":3},{"$f":"IF(AI5=\"\",\"\",4)","v":4},{"$f":"IF(AJ5=\"\",\"\",5)","v":5},{"$f":"IF(AK5=\"\",\"\",6)","v":6},{"$f":"IF(AL5=\"\",\"\",7)","v":7},{"$f":"IF(AM5=\"\",\"\",8)","v":8},{"$f":"IF(AN5=\"\",\"\",9)","v":9},{"$f":"IF(AO5=\"\",\"\",10)","v":""},{"$f":"IF(AP5=\"\",\"\",11)","v":""},{"$f":"IF(AQ5=\"\",\"\",12)","v":""},{"$f":"IF(AR5=\"\",\"\",13)","v":""},{"$f":"IF(AS5=\"\",\"\",14)","v":""},{"$f":"IF(AT5=\"\",\"\",15)","v":""}]
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[null,"… einer Produktion und ihren …",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"… einer Produktion und ihren …",null,null,null,null,null,null,null,null,null,null,null,{"$f":"COUNTA(AF7:AT7)","v":9},{"$f":"RANDBETWEEN(1,$AE6)","v":8},{"$f":"IF(AG7=\"\",\"\",IF(AF6+1>$AE6,1,AF6+1))","v":9},1,2,3,4,5,6,7,"","","","","","",{"$f":"IF(AF7=\"\",\"\",1)","v":1},{"$f":"IF(AG7=\"\",\"\",2)","v":2},{"$f":"IF(AH7=\"\",\"\",3)","v":3},{"$f":"IF(AI7=\"\",\"\",4)","v":4},{"$f":"IF(AJ7=\"\",\"\",5)","v":5},{"$f":"IF(AK7=\"\",\"\",6)","v":6},{"$f":"IF(AL7=\"\",\"\",7)","v":7},{"$f":"IF(AM7=\"\",\"\",8)","v":8},{"$f":"IF(AN7=\"\",\"\",9)","v":9},{"$f":"IF(AO7=\"\",\"\",10)","v":""},{"$f":"IF(AP7=\"\",\"\",11)","v":""},{"$f":"IF(AQ7=\"\",\"\",12)","v":""},{"$f":"IF(AR7=\"\",\"\",13)","v":""},{"$f":"IF(AS7=\"\",\"\",14)","v":""},{"$f":"IF(AT7=\"\",\"\",15)","v":""}," "]
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[null,"… erfasst und dargestellt.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"… erfasst und dargestellt.",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,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
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["2.","Unter welchen Voraussetzungen ist die Erzeugung eines Produktes wirtschaftlich?",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.","Unter welchen Voraussetzungen ist die Erzeugung eines Produktes wirtschaftlich?",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,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
[null,"Wenn die …",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Wenn die …",null,null,null,null,null,null,null,null,null,null,null,{"$f":"COUNTA(AF14:AT14)","v":9},{"$f":"RANDBETWEEN(1,$AE13)","v":4},{"$f":"IF(AG14=\"\",\"\",IF(AF13+1>$AE13,1,AF13+1))","v":5},6,7,8,9,1,2,3,"","","","","","",{"$f":"IF(AF14=\"\",\"\",1)","v":1},{"$f":"IF(AG14=\"\",\"\",2)","v":2},{"$f":"IF(AH14=\"\",\"\",3)","v":3},{"$f":"IF(AI14=\"\",\"\",4)","v":4},{"$f":"IF(AJ14=\"\",\"\",5)","v":5},{"$f":"IF(AK14=\"\",\"\",6)","v":6},{"$f":"IF(AL14=\"\",\"\",7)","v":7},{"$f":"IF(AM14=\"\",\"\",8)","v":8},{"$f":"IF(AN14=\"\",\"\",9)","v":9},{"$f":"IF(AO14=\"\",\"\",10)","v":""},{"$f":"IF(AP14=\"\",\"\",11)","v":""},{"$f":"IF(AQ14=\"\",\"\",12)","v":""},{"$f":"IF(AR14=\"\",\"\",13)","v":""},{"$f":"IF(AS14=\"\",\"\",14)","v":""},{"$f":"IF(AT14=\"\",\"\",15)","v":""}," "]
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[null,"●",null,null,null,null," … sind als die ...",null,null,null,null,null,null,{"$f":"IF(C16=\"\",\"\",IF(C16=T16,1,0))","v":""},"/",1,null,null,"●","höher",null,null,null," … sind als die ...",null,null,null,null,null,null,"F1b",{"$f":"IF(T16=\"\",\"\",T16)","v":"höher"},"niedriger","gleich","kleiner-gleich","größer-gleich",null,null,null,null,null,null,null,null,null,null,{"$f":"IF(HLOOKUP(AU15,$AF15:$AT16,2,0)=0,\"\",HLOOKUP(AU15,$AF15:$AT16,2,0))","v":"gleich"},"kleiner-gleich","größer-gleich","höher","niedriger","","","","","","","","","",""," "]
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["3.","Warum steigt durch die Erhöhung der Produktionsmenge die Wirtschaftlichkeit einer Produktion und bis zu welcher Grenze gilt dieser Sachverhalt?",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3.","Warum steigt durch die Erhöhung der Produktionsmenge die Wirtschaftlichkeit einer Produktion und bis zu welcher Grenze gilt dieser Sachverhalt?",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
[null,"Die …",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Die …",null,null,null,null,null,null,null,null,null,null,null,{"$f":"COUNTA(AF22:AT22)","v":9},{"$f":"RANDBETWEEN(1,$AE21)","v":3},{"$f":"IF(AG22=\"\",\"\",IF(AF21+1>$AE21,1,AF21+1))","v":4},5,6,7,8,9,1,2,"","","","","","",{"$f":"IF(AF22=\"\",\"\",1)","v":1},{"$f":"IF(AG22=\"\",\"\",2)","v":2},{"$f":"IF(AH22=\"\",\"\",3)","v":3},{"$f":"IF(AI22=\"\",\"\",4)","v":4},{"$f":"IF(AJ22=\"\",\"\",5)","v":5},{"$f":"IF(AK22=\"\",\"\",6)","v":6},{"$f":"IF(AL22=\"\",\"\",7)","v":7},{"$f":"IF(AM22=\"\",\"\",8)","v":8},{"$f":"IF(AN22=\"\",\"\",9)","v":9},{"$f":"IF(AO22=\"\",\"\",10)","v":""},{"$f":"IF(AP22=\"\",\"\",11)","v":""},{"$f":"IF(AQ22=\"\",\"\",12)","v":""},{"$f":"IF(AR22=\"\",\"\",13)","v":""},{"$f":"IF(AS22=\"\",\"\",14)","v":""},{"$f":"IF(AT22=\"\",\"\",15)","v":""}," "]
[null,"●",null,null,null,null," … die pro Jahr …",null,null,null,null,null,null,{"$f":"IF(C22=\"\",\"\",IF(C22=T22,1,0))","v":""},"/",1,null,null,"●","Fixkosten",null,null,null," … die pro Jahr …",null,null,null,null,null,null,"F3aa",{"$f":"IF(T22=\"\",\"\",T22)","v":"Fixkosten"},"Variable Kosten","Kosten","Erträge","Aufendungen","Einkommen","Gewinne","Auszahlungen","Einzahlungen",null,null,null,null,null,null,{"$f":"IF(HLOOKUP(AU21,$AF21:$AT22,2,0)=0,\"\",HLOOKUP(AU21,$AF21:$AT22,2,0))","v":"Auszahlungen"},"Einzahlungen","Fixkosten","Variable Kosten","Kosten","Erträge","Aufendungen","Einkommen","Gewinne","","","","","",""," "]
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["5.","Worüber gibt der Kostendeckungspunkt Auskunft?",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"5.","Worüber gibt der Kostendeckungspunkt Auskunft?",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,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
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[null,"●",null,null,null,null,null,null,". Man nennt sie daher auch …",null,null,null,null,{"$f":"IF(C64=\"\",\"\",IF(C64=T64,1,0))","v":""},"/",1,null,null,"●","Ab dieser Menge wird Gewinn erzielt",null,null,null,null,null,". Man nennt sie daher auch …",null,null,null,null,"F5e",{"$f":"IF(T64=\"\",\"\",T64)","v":"Ab dieser Menge wird Gewinn erzielt"},"Ab dieser Menge wird Verlust gemacht","Bis zu dieser Menge wird Gewinn erzielt","Bei dieser Menge wird Gewinn erzielt","Bei dieser Menge wird Verlust erzielt","Bei dieser Menge liegt die Kapazitätsgrenze",null,null,null,null,null,null,null,null,null,{"$f":"IF(HLOOKUP(AU63,$AF63:$AT64,2,0)=0,\"\",HLOOKUP(AU63,$AF63:$AT64,2,0))","v":"Bis zu dieser Menge wird Gewinn erzielt"},"Bei dieser Menge wird Gewinn erzielt","Bei dieser Menge wird Verlust erzielt","Bei dieser Menge liegt die Kapazitätsgrenze","Ab dieser Menge wird Gewinn erzielt","Ab dieser Menge wird Verlust gemacht","","","","","","","","",""," "]
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["6.","Wie heißt der Kostendeckungspunkt noch? Nennen einen alternativen deutschen und einen anderen englischen Begriff dafür!",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"6.","Wie heißt der Kostendeckungspunkt noch? Nennen einen alternativen deutschen und einen anderen englischen Begriff dafür!",null,null,null,null,null,null,null,null,null,null,null,{"$f":"COUNTA(AF69:AT69)","v":11},{"$f":"RANDBETWEEN(1,$AE68)","v":4},{"$f":"IF(AG69=\"\",\"\",IF(AF68+1>$AE68,1,AF68+1))","v":5},6,7,8,9,10,11,1,2,3,"","","","",{"$f":"IF(AF69=\"\",\"\",1)","v":1},{"$f":"IF(AG69=\"\",\"\",2)","v":2},{"$f":"IF(AH69=\"\",\"\",3)","v":3},{"$f":"IF(AI69=\"\",\"\",4)","v":4},{"$f":"IF(AJ69=\"\",\"\",5)","v":5},{"$f":"IF(AK69=\"\",\"\",6)","v":6},{"$f":"IF(AL69=\"\",\"\",7)","v":7},{"$f":"IF(AM69=\"\",\"\",8)","v":8},{"$f":"IF(AN69=\"\",\"\",9)","v":9},{"$f":"IF(AO69=\"\",\"\",10)","v":10},{"$f":"IF(AP69=\"\",\"\",11)","v":11},{"$f":"IF(AQ69=\"\",\"\",12)","v":""},{"$f":"IF(AR69=\"\",\"\",13)","v":""},{"$f":"IF(AS69=\"\",\"\",14)","v":""},{"$f":"IF(AT69=\"\",\"\",15)","v":""}," "]
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[null,"●",null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(C71=\"\",\"\",IF(OR(C71=C69),0,IF(OR(C71=T71,C71=T69),1,0)))","v":""},"/",1,null,null,"●","Break-Even-Point (BEP)",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,null,null,null,null,null,null,null,null,null,null,null,null," "]
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["7.","Wenn die tatsächliche Erzeugungsmenge …",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"7.","Wenn die tatsächliche Erzeugungsmenge …",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,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
[null,"a.","… unter dem Kostendeckungspunkt liegt, wird ein …",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a.","… unter dem Kostendeckungspunkt liegt, wird ein …",null,null,null,null,null,null,null,null,null,null,{"$f":"COUNTA(AF75:AT75)","v":12},{"$f":"RANDBETWEEN(1,$AE74)","v":8},{"$f":"IF(AG75=\"\",\"\",IF(AF74+1>$AE74,1,AF74+1))","v":9},10,11,12,1,2,3,4,5,6,7,"","","",{"$f":"IF(AF75=\"\",\"\",1)","v":1},{"$f":"IF(AG75=\"\",\"\",2)","v":2},{"$f":"IF(AH75=\"\",\"\",3)","v":3},{"$f":"IF(AI75=\"\",\"\",4)","v":4},{"$f":"IF(AJ75=\"\",\"\",5)","v":5},{"$f":"IF(AK75=\"\",\"\",6)","v":6},{"$f":"IF(AL75=\"\",\"\",7)","v":7},{"$f":"IF(AM75=\"\",\"\",8)","v":8},{"$f":"IF(AN75=\"\",\"\",9)","v":9},{"$f":"IF(AO75=\"\",\"\",10)","v":10},{"$f":"IF(AP75=\"\",\"\",11)","v":11},{"$f":"IF(AQ75=\"\",\"\",12)","v":12},{"$f":"IF(AR75=\"\",\"\",13)","v":""},{"$f":"IF(AS75=\"\",\"\",14)","v":""},{"$f":"IF(AT75=\"\",\"\",15)","v":""}," "]
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[null,"b.","… genau beim Kostendeckungspunkt, hat man weder …",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"b.","… genau beim Kostendeckungspunkt, hat man weder …",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,null,null,null,null,null,null,null,null,null,null,null,null," "]
[null,null,null,null," … noch einen …",null,null,null,";",null,null,null,null,{"$f":"SUM(N91:N92)","v":0},"/",{"$f":"SUM(P91:P92)","v":2},null,null,null,"Gewinn",null," … noch einen …",null,"Verlust",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,null,null,null,null,null,null,null," "]
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[null,"c.","… über dem Kostendeckungspunkt, produziert man in der …",null,null,null,null,null,null,null,null,".",null,null,null,null,null,null,"c.","… über dem Kostendeckungspunkt, produziert man in der …",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,null,null,null,null,null,null,null,null,null,null,null," "]
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["8.","Wie lautet die Formel zur rechnerischen Ermittlung des Kostendeckungspunktes (KDP)?",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"8.","Wie lautet die Formel zur rechnerischen Ermittlung des Kostendeckungspunktes (KDP)?",null,null,null,null,null,null,null,null,null,null,null,{"$f":"COUNTA(AF84:AT84)","v":13},{"$f":"RANDBETWEEN(1,$AE83)","v":13},{"$f":"IF(AG84=\"\",\"\",IF(AF83+1>$AE83,1,AF83+1))","v":1},2,3,4,5,6,7,8,9,10,11,12,"","",{"$f":"IF(AF84=\"\",\"\",1)","v":1},{"$f":"IF(AG84=\"\",\"\",2)","v":2},{"$f":"IF(AH84=\"\",\"\",3)","v":3},{"$f":"IF(AI84=\"\",\"\",4)","v":4},{"$f":"IF(AJ84=\"\",\"\",5)","v":5},{"$f":"IF(AK84=\"\",\"\",6)","v":6},{"$f":"IF(AL84=\"\",\"\",7)","v":7},{"$f":"IF(AM84=\"\",\"\",8)","v":8},{"$f":"IF(AN84=\"\",\"\",9)","v":9},{"$f":"IF(AO84=\"\",\"\",10)","v":10},{"$f":"IF(AP84=\"\",\"\",11)","v":11},{"$f":"IF(AQ84=\"\",\"\",12)","v":12},{"$f":"IF(AR84=\"\",\"\",13)","v":13},{"$f":"IF(AS84=\"\",\"\",14)","v":""},{"$f":"IF(AT84=\"\",\"\",15)","v":""}," "]
[null,"K\nD =\nP",null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(N94:N97)","v":0},"/",{"$f":"SUM(P94:P97)","v":4},null,null,"K\nD =\nP",null,null,"Fixkosten pro Jahr",null,null,null,null,null,null,null,null,"F8a",{"$f":"IF(V84=\"\",\"\",V84)","v":"Fixkosten pro Jahr"},"Fixkosten pro Stunde","Fixkosten pro Stück",{"$f":"T87","v":"Leistung / Stück"},{"$f":"Z87","v":"Variable Kosten / Stück"},"Leistung pro Jahr","Variable Kosten pro Jahr","Grenzkosten pro Jahr","Grenzaufwand pro Jahr","Grenzerlös pro Stk.","Grenzerlös pro Jahr","Grenzaufwand pro Stk.","Grenzkosten pro Stk.",null,null,{"$f":"IF(HLOOKUP(AU83,$AF83:$AT84,2,0)=0,\"\",HLOOKUP(AU83,$AF83:$AT84,2,0))","v":"Fixkosten pro Stunde"},"Fixkosten pro Stück","Leistung / Stück","Variable Kosten / Stück","Leistung pro Jahr","Variable Kosten pro Jahr","Grenzkosten pro Jahr","Grenzaufwand pro Jahr","Grenzerlös pro Stk.","Grenzerlös pro Jahr","Grenzaufwand pro Stk.","Grenzkosten pro Stk.","Fixkosten pro Jahr","",""," "]
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[null,"Punkte insgesamt",null,null,null,null,{"$f":"SUM(N3:N84)","v":0},"/",{"$f":"SUM(P3:P84)","v":37},null,null,null,null,{"$f":"IF(G78=\"\",\"\",IF(AND(G78<>C78,OR(G78=T78,G78=X78)),1,0))","v":""},"/",1,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,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," "]
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