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["KOSTENRECHNUNG"]
["Fragenlisten"]
[]
[]
[null,"Einführung in die Leistungs- und Kostenrechnung"]
[null,"1.","FL Gegenstand der Leistungs- und Kostenrechnung"]
[null,"2.","FL Leistungs- und Kostenrechnungssystemen"]
[null,"3.","FL Vollkostenrechnung"]
[]
["© Mag. Wolfgang Harasleben",null,null,"2022.02.21.002"]

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[null,null,"ACHTUNG: Wähle die richtigen Antworten aus oder Kreuze sie an !!!",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,"Punkte",null,{"$f":"$A$2001","v":1},null,null,null,null,null,null,null,null,null,null,null,null,null,"ACHTUNG: Wähle die richtigen Antworten aus oder Kreuze sie an !!!",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"KNr.:  ","Punkte",null,null,null,{"$f":"AO1","v":1}]
[null,null,"FL Gegenstand der Leistungs- und Kostenrechnung",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,"Anzeigen!",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"C2","v":"FL Gegenstand der Leistungs- und Kostenrechnung"}]
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[null,null,"Erweiterte Kompetenzen (EK6)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"! ! !",null,"Pkte","/","Ges.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Erweiterte Kompetenzen (EK6)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"! ! !",null,"Pkte","/","Ges."]
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[null,null,"1.","Welche Fragen der Unternehmensführung, auf die Buchführung keine Antworten geben kann, werden durch die Leistungs- und Kostenrechnung beantwortet? (4 Punkte)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.","Welche Fragen der Unternehmensführung, auf die Buchführung keine Antworten geben kann, werden durch die Leistungs- und Kostenrechnung beantwortet? (4 Punkte)"]
[null,null,null,"Die Leistungs- und Kostenrechnung bewerte auch …",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Die Leistungs- und Kostenrechnung bewerte auch …"]
[null,null,null,"●",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(E8=\"\",\"\",IF(COUNTIF($AQ$8:$AQ$9,E8)>0,1/COUNTIF($E$8:$E$9,E8),0))","v":""},"/",1,null,null,{"$f":"CQ8","v":"die Arbeit von nicht entlohnten Familienarbeitskräften"},null,null,null,null,null,null,null,null,null,null,null,null,"●","die Arbeit von nicht entlohnten Familienarbeitskräften",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,1,"/",1,null,"AK1",{"$f":"BE8","v":"die Arbeit von nicht entlohnten Familienarbeitskräften"}]
[null,null,null,"●",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(E9=\"\",\"\",IF(COUNTIF($AQ$8:$AQ$9,E9)>0,1/COUNTIF($E$8:$E$9,E9),0))","v":""},"/",1,null,null,{"$f":"CQ9","v":"die Verzinsung des Eigenkapitals"},null,null,null,null,null,null,null,null,null,null,null,null,"●","die Verzinsung des Eigenkapitals",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,1,"/",1,null,null,{"$f":"BE9","v":"die Verzinsung des Eigenkapitals"}]
[null,null,null,"… und sie gibt Auskunft über bzw. ist (im Rahmen der Planungsrechnung) Grundlage für …",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"… und sie gibt Auskunft über bzw. ist (im Rahmen der Planungsrechnung) Grundlage für …"]
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[null,null,null,"●",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(E12=\"\",\"\",IF(COUNTIF($AQ$11:$AQ$12,E12)>0,1/COUNTIF($E$11:$E$12,E12),0))","v":""},"/",1,null,null,{"$f":"CQ12","v":"betriebliche Entscheidungen"},null,null,null,null,null,null,null,null,null,null,null,null,"●","betriebliche Entscheidungen",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,1,"/",1,null,null,{"$f":"BE12","v":"betriebliche Entscheidungen"}]
[]
[null,null,"2.","Merkmale die Leistungs- und Kostenrechnung: Welche der folgenden Aussagen sind richtig? Kreuze dazu zutreffendes an! ACHTUNG: Du musst mindestens 4 Aussagen ankruezen!!! (4 Punkte)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.","Merkmale die Leistungs- und Kostenrechnung: Welche der folgenden Aussagen sind richtig? Kreuze dazu zutreffendes an! ACHTUNG: Du musst mindestens 4 Aussagen ankruezen!!! (4 Punkte)"]
[null,null,null,null,null,"Keine Berücksichtigung von Wertveränderungen, die direkt mit einer betrieblichen Leistung in Verbindung stehen. Fazit: Bei der Überleitung von Ergebnissen der Ertrags- und Aufwandsrechnung in die Leistungs- und Kostenrechnung müssen neutrale Erträge und Aufwendungen nicht berücksichtigt werden.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(COUNTIF(AQ15:AQ36,\"x\")=0,\"\",SUM(IF(AND(CQ15=\"x\",AQ15=CQ15),1,0),IF(AND(CQ18=\"x\",AQ18=CQ18),1,0),IF(AND(CQ21=\"x\",AQ21=CQ21),1,0),IF(AND(CQ24=\"x\",AQ24=CQ24),1,0),IF(AND(CQ27=\"x\",AQ27=CQ27),1,0),IF(AND(CQ30=\"x\",AQ30=CQ30),1,0),IF(AND(CQ33=\"x\",AQ33=CQ33),1,0),IF(AND(CQ36=\"x\",AQ36=CQ36),1,0))-(IF(COUNTIF(AQ15:AQ36,\"x\")>AN15,COUNTIF(AQ15:AQ36,\"x\")-AN15,0)))","v":""},"/",4,null,null,{"$f":"D15","v":0},null,null,null,null,null,{"$f":"IF(AQ15=CQ15,\"R\",\"F\")","v":"R"},null,null,null,null,null,null,null,null,"Keine Berücksichtigung von Wertveränderungen, die direkt mit einer betrieblichen Leistung in Verbindung stehen. Fazit: Bei der Überleitung von Ergebnissen der Ertrags- und Aufwandsrechnung in die Leistungs- und Kostenrechnung müssen neutrale Erträge und Aufwendungen nicht berücksichtigt werden.",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,4,"/",4,null,null,{"$f":"BD15","v":0}]
[]
[]
[null,null,null,null,null,"Kosten, welche unternehmenseigene Faktoren beanspruchen, werden nicht berücksichtigt: familieneigene Arbeitskräfte oder Eigenkapital. Fazit: Diese Zusatzkosten können in der Leistungs- und Kostenrechnung nicht erfasst werden.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"D18","v":0},null,null,null,null,null,{"$f":"IF(AQ18=CQ18,\"R\",\"F\")","v":"R"},null,null,null,null,null,null,null,null,"Kosten, bei denen unternehmenseigene Faktoren beanspruchen, werden nicht berücksichtigt: familieneigene Arbeitskräfte oder Eigenkapital. Fazit: Diese Zusatzkosten können in der Leistungs- und Kostenrechnung nicht erfasst werden.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BD18","v":0}]
[]
[]
[null,null,null,null,null,"Keine Berücksichtigung von Wertveränderungen, die nicht direkt mit einer betrieblichen Leistung in Verbindung stehen. Fazit: Bei der Überleitung von Ergebnissen der Ertrags- und Aufwandsrechnung in die Leistungs- und Kostenrechnung müssen neutrale Erträge und Aufwendungen abgegrenzt werden.",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,{"$f":"D21","v":0},null,null,null,null,null,{"$f":"IF(AQ21=CQ21,\"R\",\"F\")","v":"F"},null,null,null,null,null,null,"x",null,"Keine Berücksichtigung von Wertveränderungen, die nicht direkt mit einer betrieblichen Leistung in Verbindung stehen. Fazit: Bei der Überleitung von Ergebnissen der Ertrags- und Aufwandsrechnung in die Leistungs- und Kostenrechnung müssen neutrale Erträge und Aufwendungen abgegrenzt werden.",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,{"$f":"BD21","v":"x"}]
[]
[]
[null,null,null,null,null,"Es werden auch Kosten berücksichtigt, bei denen unternehmenseigene Faktoren beansprucht werden: familieneigene Arbeitskräfte oder Eigenkapital. Fazit: Diese Zusatzkosten müssen quantifiziert werden (kalkulatorische Ansätze).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"D24","v":0},null,null,null,null,null,{"$f":"IF(AQ24=CQ24,\"R\",\"F\")","v":"F"},null,null,null,null,null,null,"x",null,"Es werden auch Kosten berücksichtigt, bei denen unternehmenseigene Faktoren beansprucht werden: familieneigene Arbeitskräfte oder Eigenkapital. Fazit: Diese Zusatzkosten müssen quantifiziert werden (kalkulatorische Ansätze).",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BD24","v":"x"}]
[]
[]
[null,null,null,null,null,"Die Leistung- und Kostenrechnung ermittelt den Erfolg einzelner Unternehmensteile nicht. Fazit: Die Leistungs-Kostenrechnung kann Leistungen und Kosten nicht auf Teile des Unternehmens (Betriebszweige, Produktionsverfahren) aufschlüsseln.",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,{"$f":"D27","v":0},null,null,null,null,null,{"$f":"IF(AQ27=CQ27,\"R\",\"F\")","v":"R"},null,null,null,null,null,null,null,null,"Die Leistung- und Kostenrechnung ermittelt den Erfolg einzelner Unternehmensteile nicht. Fazit: Die Leistungs-Kostenrechnung kann Leistungen und Kosten nicht auf Teile des Unternehmens (Betriebszweige, Produktionsverfahren) aufschlüsseln.",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,{"$f":"BD27","v":0}]
[]
[]
[null,null,null,null,null,"Die Leistungs- und Kostenrechnung ist betriebsindividuell und problembezogen ausgerichtet, die Ertrags- und Aufwandsrechnung unterliegt gesetzlichen Regelungen. Fazit: Am Beginn der Leistungs- und Kostenrechnung muss der Zweck festgelegt werden.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"D30","v":0},null,null,null,null,null,{"$f":"IF(AQ30=CQ30,\"R\",\"F\")","v":"F"},null,null,null,null,null,null,"x",null,"Die Leistungs- und Kostenrechnung ist betriebsindividuell und problembezogen ausgerichtet, die Ertrags- und Aufwandsrechnung unterliegt gesetzlichen Regelungen. Fazit: Am Beginn der Leistungs- und Kostenrechnung muss der Zweck festgelegt werden.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BD30","v":"x"}]
[]
[]
[null,null,null,null,null,"Die Leistungs- und Kostenrechnung ist gesetzlich geregelt und daher für alle Unternehmen gleich, die Ertrags- und Aufwandsrechnung unterliegt keinen gesetzlichen Regelungen. Fazit: Am Beginn der Ertrags- und Aufwandsrechnung muss der Zweck festgelegt werden.",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,{"$f":"D33","v":0},null,null,null,null,null,{"$f":"IF(AQ33=CQ33,\"R\",\"F\")","v":"R"},null,null,null,null,null,null,null,null,"Die Leistungs- und Kostenrechnung ist gesetzlich geregelt und daher für alle Unternehmen gleich, die Ertrags- und Aufwandsrechnung unterliegt keinen gesetzlichen Regelungen. Fazit: Am Beginn der Ertrags- und Aufwandsrechnung muss der Zweck festgelegt werden.",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,{"$f":"BD33","v":0}]
[]
[]
[null,null,null,null,null,"Die Leistung- und Kostenrechnung ermittelt auch den Erfolg einzelner Unternehmensteile. Fazit: Die Leistungs-Kostenrechnung muss Leistungen und Kosten auf Teile des Unternehmens (Betriebszweige, Produktionsverfahren) aufschlüsseln.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"D36","v":0},null,null,null,null,null,{"$f":"IF(AQ36=CQ36,\"R\",\"F\")","v":"F"},null,null,null,null,null,null,"x",null,"Die Leistung- und Kostenrechnung ermittelt auch den Erfolg einzelner Unternehmensteile. Fazit: Die Leistungs-Kostenrechnung muss Leistungen und Kosten auf Teile des Unternehmens (Betriebszweige, Produktionsverfahren) aufschlüsseln.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BD36","v":"x"}]
[]
[]
[null,null,"3.","Buchführung: Skizziere die Unterschiede zur Leistungs- und Kostenrechnung! Kreuze dazu zutreffendes an! (7 Punkte)",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,null,null,null,null,null,"3.","Buchführung: Skizziere die Unterschiede zur Leistungs- und Kostenrechnung! Kreuze dazu zutreffendes an! (7 Punkte)"]
[null,null,null,"Bezeichnung",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,"Buchführung",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Bezeichnung",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,"Buchführung"]
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[null,null,null,"Gesetzliche Regelungen",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,{"$f":"IF(AND(AD43=\"\",AF43=\"\"),\"\",IF(AQ43=CQ43,1,0))","v":""},"/",1,null,null,{"$f":"IF(AND(AD43=\"\",AF43=\"\"),\"\",IF(AD43=\"\",\"-\",AD43)&IF(AF43=\"\",\"-\",AF43))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"Gesetzliche Regelungen",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,"x",null,null,null,null,null,null,null,1,"/",1,null,null,{"$f":"IF(AND(CD43=\"\",CF43=\"\"),\"\",IF(CD43=\"\",\"-\",CD43)&IF(CF43=\"\",\"-\",CF43))","v":"x-"}]
[]
[null,null,null,"Periodenbezogene Gesamtrechnung",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AD45=\"\",AF45=\"\"),\"\",IF(AQ45=CQ45,1,0))","v":""},"/",1,null,null,{"$f":"IF(AND(AD45=\"\",AF45=\"\"),\"\",IF(AD45=\"\",\"-\",AD45)&IF(AF45=\"\",\"-\",AF45))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"Periodenbezogene Gesamtrechnung",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,1,"/",1,null,null,{"$f":"IF(AND(CD45=\"\",CF45=\"\"),\"\",IF(CD45=\"\",\"-\",CD45)&IF(CF45=\"\",\"-\",CF45))","v":"x-"}]
[]
[null,null,null,"Objektorientierte Abrechnung",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,{"$f":"IF(AND(AD47=\"\",AF47=\"\"),\"\",IF(AQ47=CQ47,1,0))","v":""},"/",1,null,null,{"$f":"IF(AND(AD47=\"\",AF47=\"\"),\"\",IF(AD47=\"\",\"-\",AD47)&IF(AF47=\"\",\"-\",AF47))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"Objektorientierte Abrechnung",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,"x",null,null,null,null,null,1,"/",1,null,null,{"$f":"IF(AND(CD47=\"\",CF47=\"\"),\"\",IF(CD47=\"\",\"-\",CD47)&IF(CF47=\"\",\"-\",CF47))","v":"-x"}]
[]
[null,null,null,"Berücksichtigung von Wertezuwachs und -verzehr in einer Periode",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AD49=\"\",AF49=\"\"),\"\",IF(AQ49=CQ49,1,0))","v":""},"/",1,null,null,{"$f":"IF(AND(AD49=\"\",AF49=\"\"),\"\",IF(AD49=\"\",\"-\",AD49)&IF(AF49=\"\",\"-\",AF49))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"Berücksichtigung von Wertezuwachs und -verzehr in einer Periode",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,1,"/",1,null,null,{"$f":"IF(AND(CD49=\"\",CF49=\"\"),\"\",IF(CD49=\"\",\"-\",CD49)&IF(CF49=\"\",\"-\",CF49))","v":"x-"}]
[]
[null,null,null,"Berücksichtigung ausschließlich des betrieblichen Wertezuwachses und Werteverzehrs",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,{"$f":"IF(AND(AD51=\"\",AF51=\"\"),\"\",IF(AQ51=CQ51,1,0))","v":""},"/",1,null,null,{"$f":"IF(AND(AD51=\"\",AF51=\"\"),\"\",IF(AD51=\"\",\"-\",AD51)&IF(AF51=\"\",\"-\",AF51))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"Berücksichtigung ausschließlich des betrieblichen Wertezuwachses und Werteverzehrs",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,"x",null,null,null,null,null,1,"/",1,null,null,{"$f":"IF(AND(CD51=\"\",CF51=\"\"),\"\",IF(CD51=\"\",\"-\",CD51)&IF(CF51=\"\",\"-\",CF51))","v":"-x"}]
[]
[null,null,null,"Einbezug von kalkulatorischen Größen (z. B. nicht entlohne Arbeitszeit, betriebliches Eigenkapital)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AD53=\"\",AF53=\"\"),\"\",IF(AQ53=CQ53,1,0))","v":""},"/",1,null,null,{"$f":"IF(AND(AD53=\"\",AF53=\"\"),\"\",IF(AD53=\"\",\"-\",AD53)&IF(AF53=\"\",\"-\",AF53))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"Einbezug von kalkulatorischen Größen (z. B. nicht entlohne Arbeitszeit, betriebliches Eigenkapital)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,1,"/",1,null,null,{"$f":"IF(AND(CD53=\"\",CF53=\"\"),\"\",IF(CD53=\"\",\"-\",CD53)&IF(CF53=\"\",\"-\",CF53))","v":"-x"}]
[]
[null,null,null,"Abrechnung von Betriebszweigen innerhalb eines Unternehmens",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,{"$f":"IF(AND(AD55=\"\",AF55=\"\"),\"\",IF(AQ55=CQ55,1,0))","v":""},"/",1,null,null,{"$f":"IF(AND(AD55=\"\",AF55=\"\"),\"\",IF(AD55=\"\",\"-\",AD55)&IF(AF55=\"\",\"-\",AF55))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"Abrechnung von Betriebszweigen innerhalb eines Unternehmens",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,"x",null,null,null,null,null,1,"/",1,null,null,{"$f":"IF(AND(CD55=\"\",CF55=\"\"),\"\",IF(CD55=\"\",\"-\",CD55)&IF(CF55=\"\",\"-\",CF55))","v":"-x"}]
[]
[null,null,"4.","Leistungs- und Kostenrechnung: Ergänze folgenden Satz! (5 Punkte)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"4.","Leistungs- und Kostenrechnung: Ergänze folgenden Satz! (5 Punkte)"]
[null,null,null,"Soll untersucht werden, ob ein Betriebszweig in der Vergangenheit wirtschaftlich war, dann müssen",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Soll untersucht werden, ob ein Betriebszweig in der Vergangenheit wirtschaftlich war, dann müssen"]
[null,null,null,"die historischen Leistungen und Kosten (man spricht hier auch von",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(Y59=\"\",\"\",IF(COUNTIF($AQ$59:$AQ$60,Y59)>0,1/COUNTIF($AW$59:$AW$60,Y59),0))","v":""},"/",1,null,null,{"$f":"CQ59","v":"Ist-Leistungen"},null,null,null,null,null,{"$f":"Y59","v":0},null,null,null,null,null,null,"die historischen Leistungen und Kosten (man spricht hier auch von",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ist-Leistungen",null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1,null,"AK2",{"$f":"BY59","v":"Ist-Leistungen"}]
[null,null,null,"und",null,null,null,null,null,null,null,null,null,null,null," ) dem jeweiligen",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," möglichst",null,null,null,null,null,{"$f":"IF(AND(F60=\"\",AR60=\"\"),\"\",SUM(IF(COUNTIF($AQ$59:$AQ$60,F60)>0,1/COUNTIF($AW$59:$AW$60,F60),0),IF(AR60=CR60,1,0)))","v":""},"/",2,null,null,{"$f":"CQ60","v":"Ist-Kosten"},{"$f":"IF(V60=\"\",\"\",V60)","v":""},null,null,null,null,{"$f":"F60","v":0},null,null,null,null,null,null,"und",null,"Ist-Kosten",null,null,null,null,null,null,null,null,null," ) dem jeweiligen",null,null,null,null,null,"Betriebszweig",null,null,null,null,null,null,null,null,null," möglichst",null,null,null,null,null,2,"/",2,null,null,{"$f":"BF60","v":"Ist-Kosten"},{"$f":"BV60","v":"Betriebszweig"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null," zugeordnet werden. Je nachdem, ob alle Leistungen und Kosten oder",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AQ61=\"\"),\"\",SUM(IF(AQ61=CQ61,1,0)))","v":""},"/",1,null,null,{"$f":"IF(D61=\"\",\"\",D61)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"verursachergerecht",null,null,null,null,null,null,null,null,null," zugeordnet werden. Je nachdem, ob alle Leistungen und Kosten oder",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1,null,null,{"$f":"BD61","v":"verursachergerecht"}]
[null,null,null,"nur ein Teil davon berücksichtigt werden, spricht man von einer",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(X62=\"\",\"\",IF(COUNTIF($AQ$62:$AQ$63,X62)>0,1/COUNTIF($AW$62:$AW$63,X62),0))","v":""},"/",1,null,null,{"$f":"CQ62","v":"Vollkostenrechnung"},null,null,null,null,null,{"$f":"X62","v":0},null,null,null,null,null,null,"nur ein Teil davon berücksichtigt werden, spricht man von einer",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Vollkostenrechnung",null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1,null,null,{"$f":"BX62","v":"Vollkostenrechnung"}]
[null,null,null,"oder",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,{"$f":"IF(F63=\"\",\"\",IF(COUNTIF($AQ$62:$AQ$63,F63)>0,1/COUNTIF($AW$62:$AW$63,F63),0))","v":""},"/",1,null,null,{"$f":"CQ63","v":"Teilkostenrechnung"},null,null,null,null,null,{"$f":"F63","v":0},null,null,null,null,null,null,"oder",null,"Teilkostenrechnung",null,null,null,null,null,null,null,null,null,".",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1,null,null,{"$f":"BF63","v":"Teilkostenrechnung"}]
[]
[null,null,"5.","Zähle mindestens 4 mögliche Anwendungen der Leistungs- und Kostenrechnung in der Landwirtschaft auf! (4 Punkte)",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,null,null,null,null,null,"5.","Zähle mindestens 4 mögliche Anwendungen der Leistungs- und Kostenrechnung in der Landwirtschaft auf! (4 Punkte)"]
[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,{"$f":"IF(E66=\"\",\"\",IF(COUNTIF($AQ$66:$AQ$69,E66)>0,1/COUNTIF($E$66:$E$69,E66),0))","v":""},"/",1,null,null,{"$f":"CQ66","v":"Wirtschaftlichkeit von Betriebszweigen (Betriebszweigabrechnung)"},null,null,null,null,null,null,null,null,null,null,null,null,"●","Wirtschaftlichkeit von Betriebszweigen (Betriebszweigabrechnung)",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,1,"/",1,null,"AK1",{"$f":"BE66","v":"Wirtschaftlichkeit von Betriebszweigen (Betriebszweigabrechnung)"}]
[null,null,null,"●",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(E67=\"\",\"\",IF(COUNTIF($AQ$66:$AQ$69,E67)>0,1/COUNTIF($E$66:$E$69,E67),0))","v":""},"/",1,null,null,{"$f":"CQ67","v":"Aussagen über Konkurrenzkraft (Deckungsbeitragsrechnung)"},null,null,null,null,null,null,null,null,null,null,null,null,"●","Aussagen über Konkurrenzkraft (Deckungsbeitragsrechnung)",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,1,"/",1,null,null,{"$f":"BE67","v":"Aussagen über Konkurrenzkraft (Deckungsbeitragsrechnung)"}]
[null,null,null,"●",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(E68=\"\",\"\",IF(COUNTIF($AQ$66:$AQ$69,E68)>0,1/COUNTIF($E$66:$E$69,E68),0))","v":""},"/",1,null,null,{"$f":"CQ68","v":"Maschine anschaffen / Leistung zukaufen (Maschinenkostenrechnung)"},null,null,null,null,null,null,null,null,null,null,null,null,"●","Maschine anschaffen / Leistung zukaufen (Maschinenkostenrechnung)",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,1,"/",1,null,null,{"$f":"BE68","v":"Maschine anschaffen / Leistung zukaufen (Maschinenkostenrechnung)"}]
[null,null,null,"●",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"","/",1,null,null,{"$f":"CQ69","v":"Betriebserweiterung (Planungsrechnung)"},null,null,null,null,null,null,null,null,null,null,null,null,"●","Betriebserweiterung (Planungsrechnung)",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,1,"/",1,null,null,{"$f":"BE69","v":"Betriebserweiterung (Planungsrechnung)"}]
[]
[null,null,"6.","Leistungs- und Kostenrechnung: Skizziere die Unterschiede zur Buchführung (Aufwands- und Ertragsrechnung)! Kreuze dazu zutreffendes an! (7 Punkte)",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,null,null,null,null,null,"6.","Leistungs- und Kostenrechnung: Skizziere die Unterschiede zur Buchführung (Aufwands- und Ertragsrechnung)! Kreuze dazu zutreffendes an! (7 Punkte)"]
[null,null,null,"Bezeichnung",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,"Leistungs- und",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Bezeichnung",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,"Leistungs- und"]
[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,"Kostenrechnung",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,null,null,null,null,null,null,"Kostenrechnung"]
[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,"ja",null,"nein",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,null,null,null,null,"ja",null,"nein"]
[]
[null,null,null,"Gesetzliche Regelungen",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,{"$f":"IF(AND(AD76=\"\",AF76=\"\"),\"\",IF(AQ76=CQ76,1,0))","v":""},"/",1,null,null,{"$f":"IF(AND(AD76=\"\",AF76=\"\"),\"\",IF(AD76=\"\",\"-\",AD76)&IF(AF76=\"\",\"-\",AF76))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"Gesetzliche Regelungen",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,1,"/",1,null,null,{"$f":"IF(AND(CD76=\"\",CF76=\"\"),\"\",IF(CD76=\"\",\"-\",CD76)&IF(CF76=\"\",\"-\",CF76))","v":"-x"}]
[]
[null,null,null,"Periodenbezogene Gesamtrechnung",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,{"$f":"IF(AND(AD78=\"\",AF78=\"\"),\"\",IF(AQ78=CQ78,1,0))","v":""},"/",1,null,null,{"$f":"IF(AND(AD78=\"\",AF78=\"\"),\"\",IF(AD78=\"\",\"-\",AD78)&IF(AF78=\"\",\"-\",AF78))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"Periodenbezogene Gesamtrechnung",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,"x",null,null,null,null,null,1,"/",1,null,null,{"$f":"IF(AND(CD78=\"\",CF78=\"\"),\"\",IF(CD78=\"\",\"-\",CD78)&IF(CF78=\"\",\"-\",CF78))","v":"-x"}]
[]
[null,null,null,"Objektorientierte Abrechnung",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AD80=\"\",AF80=\"\"),\"\",IF(AQ80=CQ80,1,0))","v":""},"/",1,null,null,{"$f":"IF(AND(AD80=\"\",AF80=\"\"),\"\",IF(AD80=\"\",\"-\",AD80)&IF(AF80=\"\",\"-\",AF80))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"Objektorientierte Abrechnung",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,1,"/",1,null,null,{"$f":"IF(AND(CD80=\"\",CF80=\"\"),\"\",IF(CD80=\"\",\"-\",CD80)&IF(CF80=\"\",\"-\",CF80))","v":"x-"}]
[]
[null,null,null,"Berücksichtigung von Wertezuwachs und -verzehr in einer Periode",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,{"$f":"IF(AND(AD82=\"\",AF82=\"\"),\"\",IF(AQ82=CQ82,1,0))","v":""},"/",1,null,null,{"$f":"IF(AND(AD82=\"\",AF82=\"\"),\"\",IF(AD82=\"\",\"-\",AD82)&IF(AF82=\"\",\"-\",AF82))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"Berücksichtigung von Wertezuwachs und -verzehr in einer Periode",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,"x",null,null,null,null,null,null,null,1,"/",1,null,null,{"$f":"IF(AND(CD82=\"\",CF82=\"\"),\"\",IF(CD82=\"\",\"-\",CD82)&IF(CF82=\"\",\"-\",CF82))","v":"x-"}]
[]
[null,null,null,"Berücksichtigung ausschließlich des betrieblichen Wertezuwachses und Werteverzehrs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AD84=\"\",AF84=\"\"),\"\",IF(AQ84=CQ84,1,0))","v":""},"/",1,null,null,{"$f":"IF(AND(AD84=\"\",AF84=\"\"),\"\",IF(AD84=\"\",\"-\",AD84)&IF(AF84=\"\",\"-\",AF84))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"Berücksichtigung ausschließlich des betrieblichen Wertezuwachses und Werteverzehrs",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,1,"/",1,null,null,{"$f":"IF(AND(CD84=\"\",CF84=\"\"),\"\",IF(CD84=\"\",\"-\",CD84)&IF(CF84=\"\",\"-\",CF84))","v":"x-"}]
[]
[null,null,null,"Einbezug von kalkulatorischen Größen (z. B. nicht entlohne Arbeitszeit, betriebliches Eigenkapital)",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,{"$f":"IF(AND(AD86=\"\",AF86=\"\"),\"\",IF(AQ86=CQ86,1,0))","v":""},"/",1,null,null,{"$f":"IF(AND(AD86=\"\",AF86=\"\"),\"\",IF(AD86=\"\",\"-\",AD86)&IF(AF86=\"\",\"-\",AF86))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"Einbezug von kalkulatorischen Größen (z. B. nicht entlohne Arbeitszeit, betriebliches Eigenkapital)",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,"x",null,null,null,null,null,null,null,1,"/",1,null,null,{"$f":"IF(AND(CD86=\"\",CF86=\"\"),\"\",IF(CD86=\"\",\"-\",CD86)&IF(CF86=\"\",\"-\",CF86))","v":"x-"}]
[]
[null,null,null,"Abrechnung von Betriebszweigen innerhalb eines Unternehmens",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AD88=\"\",AF88=\"\"),\"\",IF(AQ88=CQ88,1,0))","v":""},"/",1,null,null,{"$f":"IF(AND(AD88=\"\",AF88=\"\"),\"\",IF(AD88=\"\",\"-\",AD88)&IF(AF88=\"\",\"-\",AF88))","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"Abrechnung von Betriebszweigen innerhalb eines Unternehmens",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x",null,null,null,null,null,null,null,1,"/",1,null,null,{"$f":"IF(AND(CD88=\"\",CF88=\"\"),\"\",IF(CD88=\"\",\"-\",CD88)&IF(CF88=\"\",\"-\",CF88))","v":"x-"}]
[]
[]
[null,null,"7.","Was versteht man unter Vorkalkulation? (3 Punkte)",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,null,null,null,null,null,"7.","Was versteht man unter Vorkalkulation? (3 Punkte)"]
[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,{"$f":"IF(AND(AQ92=\"\"),\"\",SUM(IF(AQ92=CQ92,1,0)))","v":""},"/",1,null,null,{"$f":"IF(E92=\"\",\"\",E92)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"●","arbeitet mit künftig zu erwartenden Mengen und Preise (Planwerte)",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,1,"/",1,null,"AK1",{"$f":"BE92","v":"arbeitet mit künftig zu erwartenden Mengen und Preise (Planwerte)"}]
[null,null,null,"Sie ist Grundlage der bzw. für …",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Sie ist Grundlage der bzw. für …"]
[null,null,null,"●",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(E94=\"\",\"\",IF(COUNTIF($AQ$94:$AQ$95,E94)>0,1/COUNTIF($E$94:$E$95,E94),0))","v":""},"/",1,null,null,{"$f":"CQ94","v":"Planungsrechnung"},null,null,null,null,null,null,null,null,null,null,null,null,"●","Planungsrechnung",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,1,"/",1,null,"AK2",{"$f":"BE94","v":"Planungsrechnung"}]
[null,null,null,"●",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(E95=\"\",\"\",IF(COUNTIF($AQ$94:$AQ$95,E95)>0,1/COUNTIF($E$94:$E$95,E95),0))","v":""},"/",1,null,null,{"$f":"CQ95","v":"betriebliche Entscheidungen"},null,null,null,null,null,null,null,null,null,null,null,null,"●","betriebliche Entscheidungen",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,1,"/",1,null,"AK2",{"$f":"BE95","v":"betriebliche Entscheidungen"}]
[]
[null,null,"8.","Was versteht man unter Nachkalkulation? (3 Punkte)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"8.","Was versteht man unter Nachkalkulation? (3 Punkte)"]
[null,null,null,"●",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AQ98=\"\"),\"\",SUM(IF(AQ98=CQ98,1,0)))","v":""},"/",1,null,null,{"$f":"IF(E98=\"\",\"\",E98)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"●","verwendet historische Mengen und Preise",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1,null,"AK1",{"$f":"BE98","v":"verwendet historische Mengen und Preise"}]
[null,null,null,"Sie ist Basis für …",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,null,null,null,null,null,null,"Sie ist Basis für …"]
[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,{"$f":"IF(E100=\"\",\"\",IF(COUNTIF($AQ$100:$AQ$101,E100)>0,1/COUNTIF($E$100:$E$101,E100),0))","v":""},"/",1,null,null,{"$f":"CQ100","v":"Wirtschaftlichkeitskontrolle"},null,null,null,null,null,null,null,null,null,null,null,null,"●","Wirtschaftlichkeitskontrolle",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,1,"/",1,null,"AK2",{"$f":"BE100","v":"Wirtschaftlichkeitskontrolle"}]
[null,null,null,"●",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(E101=\"\",\"\",IF(COUNTIF($AQ$100:$AQ$101,E101)>0,1/COUNTIF($E$100:$E$101,E101),0))","v":""},"/",1,null,null,{"$f":"CQ101","v":"Schwachstellenanalyse"},null,null,null,null,null,null,null,null,null,null,null,null,"●","Schwachstellenanalyse",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,1,"/",1,null,"AK2",{"$f":"BE101","v":"Schwachstellenanalyse"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Gesamtpunkte",null,{"$f":"SUM(AL5:AL102)","v":0},"/",{"$f":"SUM(AN5:AN102)","v":38},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Gesamtpunkte ",{"$f":"SUM(CL5:CL101)","v":38},"/",{"$f":"SUM(CN5:CN101)","v":38}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Erweiterte Kopmetenz (EK6)",null,{"$f":"AL103","v":0},"/",{"$f":"AN103","v":38},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BY105","v":"AntwortK1"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"AntwortK1",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ankreuzen"]
[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,null,null,null,null,null,null,null,null,null,1,{"$f":"RAND()*$BC$125","v":5.0518174750270628},null,{"$f":"INDEX(BC$106:BC$125,RANK(BD106,BD$106:BD$125))","v":15},{"$f":"$CQ$8","v":"die Arbeit von nicht entlohnten Familienarbeitskräften"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(BC106,$BF$106:$BG$125,2,0)","v":"betriebliche Entscheidungen"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"x"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,{"$f":"RAND()*$BC$125","v":1.8647937159395789},null,{"$f":"INDEX(BC$106:BC$125,RANK(BD107,BD$106:BD$125))","v":18},{"$f":"$CQ$9","v":"die Verzinsung des Eigenkapitals"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"arbeitet mit aktuell gültigen Mengen und Preise (Sollwerte)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3,0.53068391729410136,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD108,BD$106:BD$125))","v":19},"die Verzinsung des Fremdkapitals",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Betriebsstilllegung (Auflösung)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4,7.7078923993695376,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD109,BD$106:BD$125))","v":13},{"$f":"$CQ$11","v":"wie sich einzelne Betriebszweige entwickeln"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"verwendet historische Mengen und Preise",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Operationen"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5,19.201666443362768,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD110,BD$106:BD$125))","v":1},{"$f":"$CQ$12","v":"betriebliche Entscheidungen"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Betriebserweiterung (Planungsrechnung)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"+"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6,9.2534414547806865,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD111,BD$106:BD$125))","v":11},{"$f":"$BE$66","v":"Wirtschaftlichkeit von Betriebszweigen (Betriebszweigabrechnung)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Aussagen über Konkurrenzfähigkeit (Preiskalkulation)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"–"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7,4.3333577924130218,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD112,BD$106:BD$125))","v":17},{"$f":"$BE$67","v":"Aussagen über Konkurrenzkraft (Deckungsbeitragsrechnung)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"private Entscheidungen",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"•"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8,10.330681788555543,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD113,BD$106:BD$125))","v":9},{"$f":"$BE$68","v":"Maschine anschaffen / Leistung zukaufen (Maschinenkostenrechnung)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"staatliche Entscheidungen",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"ꓽ"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9,13.714623965159118,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD114,BD$106:BD$125))","v":5},{"$f":"$BE$69","v":"Betriebserweiterung (Planungsrechnung)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Maschine anschaffen / Leistung zukaufen (Maschinenkostenrechnung)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10,17.967075797971919,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD115,BD$106:BD$125))","v":3},"Betriebsstilllegung (Auflösung)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"arbeitet mit künftig zu erwartenden Mengen und Preise (Planwerte)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11,8.8794756426600259,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD116,BD$106:BD$125))","v":12},"wie sich der gesamte Betrieb entwickelt",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Wirtschaftlichkeit von Betriebszweigen (Betriebszweigabrechnung)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12,0.42357235318060793,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD117,BD$106:BD$125))","v":20},"Gebäude leasen / Leistung mieten (Teilkostenrechnung)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"wie sich der gesamte Betrieb entwickelt"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13,9.9682474951587619,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD118,BD$106:BD$125))","v":10},{"$f":"$BE$92","v":"arbeitet mit künftig zu erwartenden Mengen und Preise (Planwerte)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"wie sich einzelne Betriebszweige entwickeln"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14,11.704932308350848,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD119,BD$106:BD$125))","v":7},"private Entscheidungen",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Wirtschaftlichkeit von Arbeitskräften (AK-Abrechnung)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15,14.434735357576516,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD120,BD$106:BD$125))","v":4},{"$f":"$BE$98","v":"verwendet historische Mengen und Preise"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"die Arbeit von nicht entlohnten Familienarbeitskräften"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16,4.3665234012567229,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD121,BD$106:BD$125))","v":16},"die Arbeit von entlohnten Fremdarbeitskräften",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"die Arbeit von entlohnten Fremdarbeitskräften"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17,7.3927303715404573,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD122,BD$106:BD$125))","v":14},"Wirtschaftlichkeit von Arbeitskräften (AK-Abrechnung)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Aussagen über Konkurrenzkraft (Deckungsbeitragsrechnung)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18,12.693716854596538,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD123,BD$106:BD$125))","v":6},"Aussagen über Konkurrenzfähigkeit (Preiskalkulation)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"die Verzinsung des Eigenkapitals"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19,19.107395699240499,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD124,BD$106:BD$125))","v":2},"arbeitet mit aktuell gültigen Mengen und Preise (Sollwerte)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"die Verzinsung des Fremdkapitals"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,20,11.52159872850568,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD125,BD$106:BD$125))","v":8},"staatliche Entscheidungen",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Gebäude leasen / Leistung mieten (Teilkostenrechnung)"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BY127","v":"AntwortK2"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"AntwortK2"]
[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,null,null,null,null,null,null,null,null,null,null,{"$f":"RAND()*$BC$125","v":15.120513783282787},null,{"$f":"INDEX(BC$106:BC$125,RANK(BD128,BD$128:BD$147))","v":5},{"$f":"$BE$95","v":"betriebliche Entscheidungen"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(BC106,$BF$128:$BG$147,2,0)","v":"Kostenträgerrechnung"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"RAND()*$BC$125","v":15.154319734914537},null,{"$f":"INDEX(BC$106:BC$125,RANK(BD129,BD$128:BD$147))","v":4},{"$f":"$BV$60","v":"Betriebszweig"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(BC107,$BF$128:$BG$147,2,0)","v":"Plan-Leisttungen"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"RAND()*$BC$125","v":7.6237115714711639},null,{"$f":"INDEX(BC$106:BC$125,RANK(BD130,BD$128:BD$147))","v":13},"Deckungsbeitragsrechnung",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Teilkostenrechnung"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3.0110686295924527,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD131,BD$128:BD$147))","v":20},{"$f":"$BF$60","v":"Ist-Kosten"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Betriebszweig"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7.9638914593818626,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD132,BD$128:BD$147))","v":12},{"$f":"$BY$59","v":"Ist-Leistungen"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"betriebliche Entscheidungen"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18.979020711043294,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD133,BD$128:BD$147))","v":1},"Kostenträgerrechnung",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Soll-Leistungen"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,7.0209035985207624,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD134,BD$128:BD$147))","v":14},"leistungsgerecht",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"zeitgerecht"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4.6342500942023657,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD135,BD$128:BD$147))","v":19},"Nachkalkulation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schwachstellenanalyse"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6.3137987666987438,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD136,BD$128:BD$147))","v":15},"Plan-Kosten",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Vorkalkulation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18.263264007343324,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD137,BD$128:BD$147))","v":2},"Plan-Leisttungen",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Vollkostenrechnung"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6.0628510231769379,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD138,BD$128:BD$147))","v":16},{"$f":"$BE$94","v":"Planungsrechnung"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Wirtschaftlichkeitskontrolle"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5.1346978700361028,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD139,BD$128:BD$147))","v":17},"private Entscheidungen",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ist-Leistungen"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12.547614395735005,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD140,BD$128:BD$147))","v":8},{"$f":"$BE$101","v":"Schwachstellenanalyse"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Deckungsbeitragsrechnung"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14.554821655039085,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD141,BD$128:BD$147))","v":6},"Soll-Leistungen",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"leistungsgerecht"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17.330219294303252,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD142,BD$128:BD$147))","v":3},{"$f":"$BF$63","v":"Teilkostenrechnung"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Plan-Kosten"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5.1158222015428318,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD143,BD$128:BD$147))","v":18},{"$f":"$BD$61","v":"verursachergerecht"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Planungsrechnung"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9.0210320344525172,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD144,BD$128:BD$147))","v":10},{"$f":"$BX$62","v":"Vollkostenrechnung"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"private Entscheidungen"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9.6187005642774928,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD145,BD$128:BD$147))","v":9},"Vorkalkulation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"verursachergerecht"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8.7289155041652364,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD146,BD$128:BD$147))","v":11},{"$f":"$BE$100","v":"Wirtschaftlichkeitskontrolle"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Nachkalkulation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12.9018540998444,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD147,BD$128:BD$147))","v":7},"zeitgerecht",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ist-Kosten"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BY149","v":"AntwortK3"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"AntwortK3"]
[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,null,null,null,null,null,null,null,null,null,null,{"$f":"RAND()*$BC$125","v":5.3318455054968279},null,{"$f":"INDEX(BC$106:BC$125,RANK(BD150,BD$150:BD$169))","v":15},"Anteilskostenrechnung",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(BC106,$BF$150:$BG$169,2,0)","v":"Nachkalkulation"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"RAND()*$BC$125","v":10.193619699719321},null,{"$f":"INDEX(BC$106:BC$125,RANK(BD151,BD$150:BD$169))","v":12},"Hauptkalkulation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(BC107,$BF$150:$BG$169,2,0)","v":"Komplettkostenrechnung"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"RAND()*$BC$125","v":18.591669081797694},null,{"$f":"INDEX(BC$106:BC$125,RANK(BD152,BD$150:BD$169))","v":2},"Komplettkostenrechnung",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Welche Kosten fallen an?"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.39699779017743353,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD153,BD$150:BD$169))","v":19},{"$f":"Systeme!$BE$15","v":"Kostenartenrechnung"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kostenzurechnung"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5.4047605958801554,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD154,BD$150:BD$169))","v":14},{"$f":"Systeme!$BE$41","v":"Kostenerfassung"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Wofür sind die Kosten angefallen?"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15.409614715487015,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD155,BD$150:BD$169))","v":6},{"$f":"Systeme!$BE$16","v":"Kostenstellenrechnung"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kostenstellenrechnung"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.43389307238278718,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD156,BD$150:BD$169))","v":18},{"$f":"Systeme!$BE$17","v":"Kostenträgerrechnung"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Wo sind die Kosten angefallen?"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3.0534614687828565,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD157,BD$150:BD$169))","v":17},{"$f":"Systeme!$BE$90","v":"Kostenverteilung"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Vollkostenrechnung"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14.95439665013026,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD158,BD$150:BD$169))","v":9},"Kostenvolumen",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kostenvolumen"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16.849840101056486,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD159,BD$150:BD$169))","v":4},{"$f":"Systeme!$BE$96","v":"Kostenzurechnung"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Vorkalkulation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,18.682805295733619,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD160,BD$150:BD$169))","v":1},{"$f":"Systeme!$BE$12","v":"Nachkalkulation"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Wer hat die Kosten bezahlt?"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6.831388282119029,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD161,BD$150:BD$169))","v":13},{"$f":"Systeme!$BE$9","v":"Teilkostenrechnung"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Hauptkalkulation"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15.226775084995744,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD162,BD$150:BD$169))","v":8},{"$f":"Systeme!$BE$8","v":"Vollkostenrechnung"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Teilkostenrechnung"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14.782370715248849,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD163,BD$150:BD$169))","v":10},{"$f":"Systeme!$BE$11","v":"Vorkalkulation"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kostenerfassung"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4.9749515261276001,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD164,BD$150:BD$169))","v":16},"Wann sind Kosten angefallen?",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Anteilskostenrechnung"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17.99897830538503,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD165,BD$150:BD$169))","v":3},{"$f":"Systeme!$BE$43","v":"Welche Kosten fallen an?"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Wann sind Kosten angefallen?"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11.688019596284477,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD166,BD$150:BD$169))","v":11},"Wer hat die Kosten bezahlt?",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kostenverteilung"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15.291126085398027,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD167,BD$150:BD$169))","v":7},{"$f":"Systeme!$BE$92","v":"Wo sind die Kosten angefallen?"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kostenträgerrechnung"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16.417255189134078,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD168,BD$150:BD$169))","v":5},{"$f":"Systeme!$BE$98","v":"Wofür sind die Kosten angefallen?"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kostenartenrechnung"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.32561267585974329,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD169,BD$150:BD$169))","v":20},"Zusatzkalökulation",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Zusatzkalökulation"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BY171","v":"AntwortK4"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"AntwortK4"]
[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,null,null,null,null,null,null,null,null,null,null,{"$f":"RAND()*$BC$125","v":7.5346151218305701},null,{"$f":"INDEX(BC$106:BC$125,RANK(BD172,BD$172:BD$191))","v":13},{"$f":"Systeme!$BL$23","v":"Abrechnungsperiode"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(BC106,$BF$172:$BG$191,2,0)","v":"Verlust"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"RAND()*$BC$125","v":10.969042023855922},null,{"$f":"INDEX(BC$106:BC$125,RANK(BD173,BD$172:BD$191))","v":8},"Abrechnungsstelle",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(BC107,$BF$172:$BG$191,2,0)","v":"wann"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"RAND()*$BC$125","v":7.7136441994380656},null,{"$f":"INDEX(BC$106:BC$125,RANK(BD174,BD$172:BD$191))","v":12},"Aufwand",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"strukturiert"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.16243960883220776,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD175,BD$172:BD$191))","v":20},"Ertrag",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"wozu"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11.92336645957692,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD176,BD$172:BD$191))","v":6},{"$f":"Systeme!$BF$37","v":"Gewinn"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kostenträger"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11.688375418825958,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD177,BD$172:BD$191))","v":7},{"$f":"Systeme!$BJ$22","v":"Gruppen"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Gewinn"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10.400046373748973,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD178,BD$172:BD$191))","v":10},"Kontrakt",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Gruppen"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5.6471127491975182,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD179,BD$172:BD$191))","v":16},{"$f":"Systeme!$BF$29","v":"Kontrolle"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Abrechnungsstelle"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2.5178654879599893,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD180,BD$172:BD$191))","v":19},{"$f":"Systeme!$BR$32","v":"Kosten"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"unstrukturiert"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3.9626446765532841,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD181,BD$172:BD$191))","v":18},"Kostenarten",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kontrakt"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8.9350684857367,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD182,BD$172:BD$191))","v":11},{"$f":"Systeme!$BP$28","v":"Kostenstellen"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kostenstellen"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13.093979974587128,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD183,BD$172:BD$191))","v":5},{"$f":"Systeme!$BE$34","v":"Kostenträger"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Aufwand"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5.4770680532962057,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD184,BD$172:BD$191))","v":17},{"$f":"Systeme!$BD$27","v":"Leistungen"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Abrechnungsperiode"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5.8736497340991933,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD185,BD$172:BD$191))","v":15},"Lieferung",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"wo"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14.485678719255652,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD186,BD$172:BD$191))","v":3},{"$f":"Systeme!$BM$20","v":"strukturiert"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Lieferung"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10.794051480430358,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD187,BD$172:BD$191))","v":9},"unstrukturiert",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kontrolle"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19.220143108280915,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD188,BD$172:BD$191))","v":1},{"$f":"Systeme!$BU$37","v":"Verlust"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Leistungen"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14.847742548729402,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD189,BD$172:BD$191))","v":2},"wann",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kostenarten"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6.8202027240976086,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD190,BD$172:BD$191))","v":14},{"$f":"Systeme!$BU$26","v":"wo"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kosten"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14.226649068982177,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD191,BD$172:BD$191))","v":4},"wozu",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ertrag"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BY193","v":"AntwortK5"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"AntwortK5"]
[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,null,null,null,null,null,null,null,null,null,null,{"$f":"RAND()*$BC$125","v":7.524719535736506},null,{"$f":"INDEX(BC$106:BC$125,RANK(BD194,BD$194:BD$213))","v":13},{"$f":"Systeme!$BL$86","v":"Kartoffel, Edelbrand, Obst, …"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(BC106,$BF$194:$BG$213,2,0)","v":"Reparaturen, Zinsen, Versicherung, ..."}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"RAND()*$BC$125","v":5.8323136200795282},null,{"$f":"INDEX(BC$106:BC$125,RANK(BD195,BD$194:BD$213))","v":16},{"$f":"Systeme!$BL$82","v":"Kartoffelbau, Getreideanbau, Obstbau, ..."},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(BC107,$BF$194:$BG$213,2,0)","v":"Wo"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"RAND()*$BC$125","v":1.3469508319279422},null,{"$f":"INDEX(BC$106:BC$125,RANK(BD196,BD$194:BD$213))","v":20},"Kostenbeurteilung",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kostenzurechnung"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14.672500264615318,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD198,BD$194:BD$213))","v":5},"Ertrag, Aufwand, Gewinn, …",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ertrag, Aufwand, Gewinn, …"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1.3749847143094351,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD199,BD$194:BD$213))","v":19},{"$f":"Systeme!$BM$70","v":"Kostenverteilung"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kostenzusammenstellung"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16.820361178877373,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD200,BD$194:BD$213))","v":3},{"$f":"Systeme!$BM$71","v":"Kostenzurechnung"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Leasingraten"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13.691321685338931,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD202,BD$194:BD$213))","v":7},"Leasingraten",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Welche"]
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[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19.552486043272097,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD206,BD$194:BD$213))","v":1},{"$f":"Systeme!$BL$80","v":"Reparaturen, Zinsen, Versicherung, ..."},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kartoffel, Edelbrand, Obst, …"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3.4460584705452946,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD207,BD$194:BD$213))","v":18},"Wann",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Milch, Eier, Zuchtvieh, …"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13.116834751120773,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD208,BD$194:BD$213))","v":9},{"$f":"Systeme!$BE$74","v":"Welche"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Eigenkosten, Fremdkosten, kalkulatorische Kosten, ..."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9.0130783281516162,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD209,BD$194:BD$213))","v":12},"Wie",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kartoffelbau, Getreideanbau, Obstbau, ..."]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16.85097118838625,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD210,BD$194:BD$213))","v":2},{"$f":"Systeme!$BE$75","v":"Wo"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kostenerfassung"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12.218449102287996,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD211,BD$194:BD$213))","v":10},{"$f":"Systeme!$BE$76","v":"Wofür"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Wann"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,5.9643384796683074,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD212,BD$194:BD$213))","v":15},"Eigenkosten, Fremdkosten, kalkulatorische Kosten, ...",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kostenverteilung"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11.495373283364746,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD213,BD$194:BD$213))","v":11},"Zeitaufwand",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kostenbeurteilung"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BY215","v":"AntwortK6"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"AntwortK6"]
[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,null,null,null,null,null,null,null,null,null,null,{"$f":"RAND()*$BC$125","v":19.228416812600404},null,{"$f":"INDEX(BC$106:BC$125,RANK(BD216,BD$216:BD$235))","v":3},"Ableitung",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(BC106,$BF$216:$BG$235,2,0)","v":"verursachergerechte "}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"RAND()*$BC$125","v":19.04350456940071},null,{"$f":"INDEX(BC$106:BC$125,RANK(BD217,BD$216:BD$235))","v":4},"Ausgaben",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(BC107,$BF$216:$BG$235,2,0)","v":"Produktionsfaktoren"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"RAND()*$BC$125","v":11.30136333278292},null,{"$f":"INDEX(BC$106:BC$125,RANK(BD218,BD$216:BD$235))","v":13},"beidseitig",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ableitung"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2.5286074403970837,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD219,BD$216:BD$235))","v":17},{"$f":"VOLLKORE!$BE$14","v":"Betriebszweige"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ausgaben"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.19490902260232534,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD220,BD$216:BD$235))","v":20},"Dirketkosten",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Sprungkosten"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16.634237089757825,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD221,BD$216:BD$235))","v":7},"einfach",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"variable Kosten"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3.1171200169528013,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD222,BD$216:BD$235))","v":16},"Einnahmen",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"einfach"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.78842685569385118,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD223,BD$216:BD$235))","v":19},{"$f":"VOLLKORE!$BV$13","v":"einzelnen"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"möglich"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,11.956984506148702,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD224,BD$216:BD$235))","v":12},{"$f":"VOLLKORE!$BE$13","v":"fixen Gemeinkosten"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"unmöglich"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13.345468179637292,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD225,BD$216:BD$235))","v":10},{"$f":"VOLLKORE!$CB$8","v":"Fixkoten"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Fixkoten"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12.181264200009615,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD226,BD$216:BD$235))","v":11},{"$f":"VOLLKORE!$BJ$8","v":"Leistung"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Leistung"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16.269072927005539,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD227,BD$216:BD$235))","v":8},"möglich",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"fixen Gemeinkosten"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19.41667893699443,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD228,BD$216:BD$235))","v":2},"Produktionsfaktoren",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"beidseitig"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6.0569442195702994,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD229,BD$216:BD$235))","v":15},{"$f":"VOLLKORE!$BU$14","v":"schwierig"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"variablen Einzelkosten"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17.826307610020731,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD230,BD$216:BD$235))","v":5},"Sprungkosten",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"schwierig"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15.937140957497755,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD231,BD$216:BD$235))","v":9},{"$f":"VOLLKORE!$BE$15","v":"unmöglich"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Einnahmen"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17.372816484572738,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD232,BD$216:BD$235))","v":6},{"$f":"VOLLKORE!$BS$8","v":"variable Kosten"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Betriebszweige"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9.7253254538964278,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD233,BD$216:BD$235))","v":14},"variablen Einzelkosten",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Zuteilung"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19.511141074083785,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD234,BD$216:BD$235))","v":1},{"$f":"VOLLKORE!$BG$12","v":"verursachergerechte "},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"einzelnen"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1.9884763633803004,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD235,BD$216:BD$235))","v":18},{"$f":"VOLLKORE!$BU$12","v":"Zuteilung"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Dirketkosten"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BY237","v":"AntwortK7"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"AntwortK7"]
[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,null,null,null,null,null,null,null,null,null,null,{"$f":"RAND()*$BC$125","v":14.782932964073769},null,{"$f":"INDEX(BC$106:BC$125,RANK(BD238,BD$238:BD$257))","v":5},{"$f":"VOLLKORE!$BE$36","v":"Arbeitszeit der Besitzerfamilie (und der Fremdarbeitskräfte)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(BC106,$BF$238:$BG$257,2,0)","v":"Belegwesen"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"RAND()*$BC$125","v":14.255187745621082},null,{"$f":"INDEX(BC$106:BC$125,RANK(BD239,BD$238:BD$257))","v":6},{"$f":"VOLLKORE!$BQ$34","v":"Aufzeichnung"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(BC107,$BF$238:$BG$257,2,0)","v":"Freizeit der Besitzerfamilie (und der Fremdarbeitskräfte)"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"RAND()*$BC$125","v":19.797599075669879},null,{"$f":"INDEX(BC$106:BC$125,RANK(BD240,BD$238:BD$257))","v":1},"Belegwesen",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"m² Gebäudefläche"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2.2773134868326639,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD241,BD$238:BD$257))","v":18},{"$f":"VOLLKORE!$BF$19","v":"betriebliche Aufzeichnungen erforderlich"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Verteilungsschlüssel"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2.6932207514135831,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD242,BD$238:BD$257))","v":17},{"$f":"VOLLKORE!$BF$21","v":"Einsatzstunden von Maschinen"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Arbeitszeit der Besitzerfamilie (und der Fremdarbeitskräfte)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,17.849686712207667,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD243,BD$238:BD$257))","v":2},"Freizeit der Besitzerfamilie (und der Fremdarbeitskräfte)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Aufzeichnung"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9.8593480981175379,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD244,BD$238:BD$257))","v":10},{"$f":"VOLLKORE!$BE$38","v":"Gebäudekosten"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Verteilungsaufgaben"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6.7075554376740492,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD245,BD$238:BD$257))","v":14},"Gebäudemaße",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Spezielle"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1.7964253085656923,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD246,BD$238:BD$257))","v":19},"Lückenhafte",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Verkaufs-, Förderungseinnahmen und sonstige Bezüge"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,0.25369097156274334,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD247,BD$238:BD$257))","v":20},{"$f":"VOLLKORE!$BD$34","v":"Lückenloste"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Gebäudekosten"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16.214005329986346,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD248,BD$238:BD$257))","v":3},{"$f":"VOLLKORE!$BF$22","v":"m² Gebäudefläche"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Material-, Futterkosten und sonstiger Betriebsausgaben"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9.5504145499314674,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD249,BD$238:BD$257))","v":12},"m³ Gesamtvolumen",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"m³ Gesamtvolumen"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,8.6959831373847827,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD250,BD$238:BD$257))","v":13},{"$f":"VOLLKORE!$BE$37","v":"Maschineneinsatz"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Maschineneinsatz"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6.167344703810147,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD251,BD$238:BD$257))","v":16},"Maschinenggröße",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Gebäudemaße"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9.8040433820481159,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD252,BD$238:BD$257))","v":11},{"$f":"VOLLKORE!$BE$39","v":"Material-, Futterkosten und sonstiger Betriebsausgaben"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"private Aufzeichnungen notwendig"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6.5013483068668361,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD253,BD$238:BD$257))","v":15},"private Aufzeichnungen notwendig",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Maschinenggröße"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12.972541748726021,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD254,BD$238:BD$257))","v":8},"Spezielle",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Einsatzstunden von Maschinen"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12.362526802317044,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD255,BD$238:BD$257))","v":9},"Verkaufs-, Förderungseinnahmen und sonstige Bezüge",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"betriebliche Aufzeichnungen erforderlich"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13.337344730252564,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD256,BD$238:BD$257))","v":7},"Verteilungsaufgaben",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Lückenhafte"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15.279843853706595,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD257,BD$238:BD$257))","v":4},{"$f":"VOLLKORE!$BF$18","v":"Verteilungsschlüssel"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Lückenloste"]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"BY259","v":"AntwortK8"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"AntwortK8"]
[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,null,null,null,null,null,null,null,null,null,null,{"$f":"RAND()*$BC$125","v":4.4583773828206352},null,{"$f":"INDEX(BC$106:BC$125,RANK(BD260,BD$260:BD$279))","v":17},"(Kostenspanne)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(BC106,$BF$260:$BG$279,2,0)","v":"Deinstleistungen und Produkte"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"RAND()*$BC$125","v":13.760267021290886},null,{"$f":"INDEX(BC$106:BC$125,RANK(BD261,BD$260:BD$279))","v":7},{"$f":"VOLLKORE!$BE$29","v":"(Preisspielraum)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"VLOOKUP(BC107,$BF$260:$BG$279,2,0)","v":"indirekten Vermarktung"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"RAND()*$BC$125","v":9.7356228304076904},null,{"$f":"INDEX(BC$106:BC$125,RANK(BD262,BD$260:BD$279))","v":13},{"$f":"VOLLKORE!$BK$31","v":"aufgenommen"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Preisfindung"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13.212472749150521,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD263,BD$260:BD$279))","v":9},{"$f":"VOLLKORE!$BH$30","v":"Beurteilung"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kostenstelle"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,19.628152675185365,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD264,BD$260:BD$279))","v":1},{"$f":"VOLLKORE!$BW$27","v":"Deinstleistungen und Produkte"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Schätzung"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1.8379901243570451,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD265,BD$260:BD$279))","v":20},{"$f":"VOLLKORE!$BK$28","v":"Direktvermarktung"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Ein- und Verkäufe"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13.849313628901786,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD266,BD$260:BD$279))","v":6},"Ein- und Verkäufe",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(Preisspielraum)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,6.5231542844507118,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD267,BD$260:BD$279))","v":15},"eingenommen",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kostenträger"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4.8760135414493373,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD268,BD$260:BD$279))","v":16},"Einnahmen und Ausgaben",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Beurteilung"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,3.9447198503650838,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD269,BD$260:BD$279))","v":19},"Faktorpreise",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"tatsächlichen"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10.385398101783112,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD270,BD$260:BD$279))","v":12},"geschätzte",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Produktionskosten"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,16.280945223319367,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD271,BD$260:BD$279))","v":2},"indirekten Vermarktung",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"geschätzte"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14.6129055899834,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD272,BD$260:BD$279))","v":4},"Kostenstelle",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"aufgenommen"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,13.647872311531861,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD273,BD$260:BD$279))","v":8},"Kostenträger",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Mengengestaltung"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,9.3936996723658073,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD274,BD$260:BD$279))","v":14},"Mengengestaltung",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"eingenommen"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,15.33459403812526,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD275,BD$260:BD$279))","v":3},{"$f":"VOLLKORE!$BH$27","v":"Preisfindung"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Einnahmen und Ausgaben"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,4.293560217207915,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD276,BD$260:BD$279))","v":18},{"$f":"VOLLKORE!$BX$30","v":"Produktion (ein Betriebszwieg)"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"(Kostenspanne)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,10.875605088008378,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD277,BD$260:BD$279))","v":11},{"$f":"VOLLKORE!$BW$26","v":"Produktionskosten"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Produktion (ein Betriebszwieg)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,14.089235018894898,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD278,BD$260:BD$279))","v":5},"Schätzung",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Faktorpreise"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,12.727443043507554,null,{"$f":"INDEX(BC$106:BC$125,RANK(BD279,BD$260:BD$279))","v":10},{"$f":"VOLLKORE!$BJ$26","v":"tatsächlichen"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Direktvermarktung"]
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["NACHNAME Vorname"]
[1]
["FMOD - Vollkostenrechnung "]

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[null,null,"ACHTUNG: Wähle die richtigen Antworten aus oder Kreuze sie an !!!",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,"Punkte",null,{"$f":"$A$2001","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,"ACHTUNG: Wähle die richtigen Antworten aus oder Kreuze sie an !!!",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"KNr.:  ","Punkte",null,null,null,{"$f":"AO1","v":0}]
[null,null,"FL Leistungs- und Kostenrechnungssystemen",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,"Anzeigen!",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"C2","v":"FL Leistungs- und Kostenrechnungssystemen"}]
[]
[null,null,"Erweiterte Kompetenzen (EK6)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"! ! !",null,"Pkte","/","Ges.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Erweiterte Kompetenzen (EK6)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"! ! !",null,"Pkte","/","Ges."]
[]
[null,null,"9.","Welche Leistungs- und Kostenrechnungssysteme kennst du? (4 Punkte)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"1.","Welche Leistungs- und Kostenrechnungssysteme kennst du? (4 Punkte)"]
[null,null,null,"Unterscheidung nach Umfang der Kostenzurechnung …",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Unterscheidung nach Umfang der Kostenzurechnung …"]
[null,null,null,"●",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(E8=\"\",\"\",IF(COUNTIF($AQ$8:$AQ$9,E8)>0,1/COUNTIF($E$8:$E$9,E8),0))","v":""},"/",1,null,null,{"$f":"CQ8","v":"Vollkostenrechnung"},null,null,null,null,null,null,null,null,null,null,null,null,"●","Vollkostenrechnung",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,1,"/",1,null,"AK3",{"$f":"BE8","v":"Vollkostenrechnung"}]
[null,null,null,"●",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(E9=\"\",\"\",IF(COUNTIF($AQ$8:$AQ$9,E9)>0,1/COUNTIF($E$8:$E$9,E9),0))","v":""},"/",1,null,null,{"$f":"CQ9","v":"Teilkostenrechnung"},null,null,null,null,null,null,null,null,null,null,null,null,"●","Teilkostenrechnung",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,1,"/",1,null,null,{"$f":"BE9","v":"Teilkostenrechnung"}]
[null,null,null,"… und nach Zeitbezug …",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"… und nach Zeitbezug …"]
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[]
[null,null,"10.","Die Leistungs- und Kostenrechnung für die Nachkalkulation erfolgt in drei Schritten. Wie heißen diese drei Schritte? ACHTUNG DIE REIHENFOLGE IST WICHTIG! (3 Punkte)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"2.","Die Leistungs- und Kostenrechnung für die Nachkalkulation erfolgt in drei Schritten. Wie heißen diese drei Schritte? ACHTUNG DIE REIHENFOLGE IST WICHTIG! (3 Punkte)"]
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[]
[null,null,"11.","Was versteht man unter Kostenartenrechnung? Ergänze zur Beantwortung dieser Frage folgenden Satz! (5 Punkte)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"3.","Was versteht man unter Kostenartenrechnung? Ergänze zur Beantwortung dieser Frage folgenden Satz! (5 Punkte)"]
[null,null,null,"Die Kostenartenrechnung",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," die in einer Abrechnungsperiode",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AQ20=\"\"),\"\",SUM(IF(AQ20=CQ20,1,0)))","v":""},"/",1,null,null,{"$f":"IF(M20=\"\",\"\",M20)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"Die Kostenartenrechnung",null,null,null,null,null,null,null,null,"strukturiert",null,null,null,null,null,null,null,null,null,null,null," die in einer Abrechnungsperiode",null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1,null,"AK4",{"$f":"BM20","v":"strukturiert"}]
[null,null,null,"angefallenen",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," und",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(I21=\"\",W21=\"\"),\"\",SUM(IF(COUNTIF(AV21:AV22,AQ21)>0,1/COUNTIF(AQ21:AQ22,AQ21),0),IF(COUNTIF(AW21:AW22,AR21)>0,1/COUNTIF(AR21:AR22,AR21),0),IF(COUNTIF(AX21:AX22,AS21)>0,1/COUNTIF(AS21:AS22,AS21),0),IF(COUNTIF(AY21:AY22,AT21)>0,1/COUNTIF(AT21:AT22,AT21),0),IF(COUNTIF(AV21:AV22,AQ22)>0,1/COUNTIF(AQ21:AQ22,AQ22),0),IF(COUNTIF(AW21:AW22,AR22)>0,1/COUNTIF(AR21:AR22,AR22),0),IF(COUNTIF(AX21:AX22,AS22)>0,1/COUNTIF(AS21:AS22,AS22),0),IF(COUNTIF(AY21:AY22,AT22)>0,1/COUNTIF(AT21:AT22,AT22),0)))","v":""},"/",2,null,null,{"$f":"I21","v":0},null,null,null,null,{"$f":"IF(CQ21=\"\",\"\",CQ21)","v":"Leistungen"},null,null,null,null,null,null,null,"angefallenen",null,null,null,null,"Leistungen",null,null,null,null,null,null,null,null,null,null,null," und",null,"Kosten",null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"/",2,null,null,{"$f":"BI21","v":"Leistungen"},{"$f":"BW21","v":"Kosten"}]
[null,null,null,"des Betriebs nach",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,". Es wird danach gefragt, welche Leistungs- ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AQ23=\"\"),\"\",SUM(IF(AQ23=CQ22,1,0)))","v":""},"/",1,null,null,{"$f":"W21","v":0},null,null,null,null,{"$f":"IF(CR21=\"\",\"\",CR21)","v":"Kosten"},null,null,null,null,null,null,null,"des Betriebs nach",null,null,null,null,null,"Gruppen",null,null,null,null,null,null,null,null,null,null,null,". Es wird danach gefragt, welche Leistungs- ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1,null,null,{"$f":"BJ22","v":"Gruppen"}]
[null,null,null,"und Kostenarten in der ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," angefallen sind.",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AQ24=\"\"),\"\",SUM(IF(AQ24=CQ23,1,0)))","v":""},"/",1,null,null,{"$f":"IF(J22=\"\",\"\",J22)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"und Kostenarten in der ",null,null,null,null,null,null,null,"Abrechnungsperiode",null,null,null,null,null,null,null,null,null,null,null," angefallen sind.",null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1,null,null,{"$f":"BL23","v":"Abrechnungsperiode"}]
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[null,null,"12.","Was versteht man unter Kostenstellenrechnung? Ergänze zur Beantwortung dieser Frage folgenden Satz! (5 Punkte)",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,null,null,null,null,null,"4.","Was versteht man unter Kostenstellenrechnung? Ergänze zur Beantwortung dieser Frage folgenden Satz! (5 Punkte)"]
[null,null,null,"In der \"Kostenstellenrechnung\" wird danach gefragt,",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,{"$f":"IF(AND(AQ26=\"\"),\"\",SUM(IF(AQ26=CQ26,1,0)))","v":""},"/",1,null,null,{"$f":"IF(U26=\"\",\"\",U26)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"In der \"Kostenstellenrechnung\" wird danach gefragt,",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"wo",null,null,null,null,null,null,null,null,null,null,null," die",null,null,null,null,1,"/",1,null,null,{"$f":"BU26","v":"wo"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," und",null,null,null,null,null,null,null,null,null,null,null,null,null," angefallen sind;",null,null,null,null,null,null,null,{"$f":"IF(AND(D27=\"\",R27=\"\"),\"\",SUM(IF(COUNTIF(AV27:AV28,AQ27)>0,1/COUNTIF(AQ27:AQ28,AQ27),0),IF(COUNTIF(AW27:AW28,AR27)>0,1/COUNTIF(AR27:AR28,AR27),0),IF(COUNTIF(AX27:AX28,AS27)>0,1/COUNTIF(AS27:AS28,AS27),0),IF(COUNTIF(AY27:AY28,AT27)>0,1/COUNTIF(AT27:AT28,AT27),0),IF(COUNTIF(AV27:AV28,AQ28)>0,1/COUNTIF(AQ27:AQ28,AQ28),0),IF(COUNTIF(AW27:AW28,AR28)>0,1/COUNTIF(AR27:AR28,AR28),0),IF(COUNTIF(AX27:AX28,AS28)>0,1/COUNTIF(AS27:AS28,AS28),0),IF(COUNTIF(AY27:AY28,AT28)>0,1/COUNTIF(AT27:AT28,AT28),0)))","v":""},"/",2,null,null,{"$f":"D27","v":0},null,null,null,null,{"$f":"IF(CQ27=\"\",\"\",CQ27)","v":"Leistungen"},null,null,null,null,null,null,null,"Leistungen",null,null,null,null,null,null,null,null,null,null,null," und",null,"Kosten",null,null,null,null,null,null,null,null,null,null,null," angefallen sind;",null,null,null,null,null,null,null,2,"/",2,null,null,{"$f":"BD27","v":"Leistungen"},{"$f":"BR27","v":"Kosten"}]
[null,null,null,"zu diesem Zweck wird der Betrieb in",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," gegliedert. Das Ziel ist",null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AQ29=\"\"),\"\",SUM(IF(AQ29=CQ28,1,0)))","v":""},"/",1,null,null,{"$f":"R27","v":0},null,null,null,null,{"$f":"IF(CR27=\"\",\"\",CR27)","v":"Kosten"},null,null,null,null,null,null,null,"zu diesem Zweck wird der Betrieb in",null,null,null,null,null,null,null,null,null,null,null,"Kostenstellen",null,null,null,null,null,null,null,null,null,null,null," gegliedert. Das Ziel ist",null,null,null,null,null,null,null,null,null,1,"/",1,null,null,{"$f":"BP28","v":"Kostenstellen"}]
[null,null,null,"eine",null,null,null,null,null,null,null,null,null,null,null,null,null," nach betrieblichen Teilbereichen.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AQ30=\"\"),\"\",SUM(IF(AQ30=CQ29,1,0)))","v":""},"/",1,null,null,{"$f":"IF(P28=\"\",\"\",P28)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"eine",null,"Kontrolle",null,null,null,null,null,null,null,null,null,null,null," nach betrieblichen Teilbereichen.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1,null,null,{"$f":"BF29","v":"Kontrolle"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(F29=\"\",\"\",F29)","v":""}]
[null,null,"13.","Was versteht man unter Kostenträgerrechnung? Ergänze zur Beantwortung dieser Frage folgenden Satz! (5 Punkte)",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,null,null,null,null,null,"5.","Was versteht man unter Kostenträgerrechnung? Ergänze zur Beantwortung dieser Frage folgenden Satz! (5 Punkte)"]
[null,null,null,"In der \"Kostenträgerrechnung\" werden die",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," den betrieblichen",null,null,null,null,null,null,null,{"$f":"IF(AND(AQ32=\"\"),\"\",SUM(IF(AQ32=CQ32,1,0)))","v":""},"/",1,null,null,{"$f":"IF(R32=\"\",\"\",R32)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"In der \"Kostenträgerrechnung\" werden die",null,null,null,null,null,null,null,null,null,null,null,null,null,"Kosten",null,null,null,null,null,null,null,null,null,null,null," jeweils betrieblichen",null,null,null,null,null,null,null,1,"/",1,null,null,{"$f":"BR32","v":"Kosten"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," zugerechnet. Es wird danach gefragt, für welche konkrete Leistung",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AQ33=\"\"),\"\",SUM(IF(AQ33=CQ33,1,0)))","v":""},"/",1,null,null,{"$f":"IF(D33=\"\",\"\",D33)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"Leistungen",null,null,null,null,null,null,null,null,null,null,null," zugerechnet. Es wird danach gefragt, für welche konkrete Leistung",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1,null,null,{"$f":"BD33","v":"Leistungen"}]
[null,null,null,"(=",null,null,null,null,null,null,null,null,null,null,null,null," ) die Kosten angefallen sind. Der Zweck der Kostenträgerrech-",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AQ34=\"\"),\"\",SUM(IF(AQ34=CQ34,1,0)))","v":""},"/",1,null,null,{"$f":"IF(E34=\"\",\"\",E34)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"(=","Kostenträger",null,null,null,null,null,null,null,null,null,null,null," ) die Kosten angefallen sind. Der Zweck der Kostenträgerrech-",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1,null,null,{"$f":"BE34","v":"Kostenträger"}]
[null,null,null,"nung ist es, herauszufinden, wie hoch die Kosten der einzelnen Teilleistungen des Betriebs sind. Damit sind",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"nung ist es, herauszufinden, wie hoch die Kosten der einzelnen Teilleistungen des Betriebs sind. Damit sind"]
[null,null,null,"Erfolgsrechnungen möglich, die darüber Auskunft geben, ob mit einem Produkt in der Abrechnungsperiode",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Erfolgsrechnungen möglich, die darüber Auskunft geben, ob mit einem Produkt in der Abrechnungsperiode"]
[null,null,null,"ein",null,null,null,null,null,null,null,null,null,null,null,null,null," oder ein",null,null,null,null,null,null,null,null,null,null,null,null,null,null," erzielt wurde.",null,null,null,null,{"$f":"IF(AND(F37=\"\",U37=\"\"),\"\",SUM(IF(COUNTIF(AV37:AV38,AQ37)>0,1/COUNTIF(AQ37:AQ38,AQ37),0),IF(COUNTIF(AW37:AW38,AR37)>0,1/COUNTIF(AR37:AR38,AR37),0),IF(COUNTIF(AX37:AX38,AS37)>0,1/COUNTIF(AS37:AS38,AS37),0),IF(COUNTIF(AY37:AY38,AT37)>0,1/COUNTIF(AT37:AT38,AT37),0),IF(COUNTIF(AV37:AV38,AQ38)>0,1/COUNTIF(AQ37:AQ38,AQ38),0),IF(COUNTIF(AW37:AW38,AR38)>0,1/COUNTIF(AR37:AR38,AR38),0),IF(COUNTIF(AX37:AX38,AS38)>0,1/COUNTIF(AS37:AS38,AS38),0),IF(COUNTIF(AY37:AY38,AT38)>0,1/COUNTIF(AT37:AT38,AT38),0)))","v":""},"/",2,null,null,{"$f":"IF(F37=\"\",\"\",F37)","v":""},null,null,null,1,{"$f":"IF(CQ37=\"\",\"\",CQ37)","v":"Gewinn"},null,null,null,null,null,null,null,"ein",null,"Gewinn",null,null,null,null,null,null,null,null,null,null,null," oder ein",null,null,"Verlust",null,null,null,null,null,null,null,null,null,null,null," erzielt wurde.",null,null,null,null,2,"/",2,null,null,{"$f":"BF37","v":"Gewinn"},{"$f":"BU37","v":"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,null,null,null,null,null,null,{"$f":"IF(U37=\"\",\"\",U37)","v":""},null,null,null,2,{"$f":"IF(CR37=\"\",\"\",CR37)","v":"Verlust"}]
[null,null,"14.","Welche Aufgabe hat die Kostenartenrechnung und welche Frage wird dabei gestellt? (2 Punkte)",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,null,null,null,null,null,"6.","Welche Aufgabe hat die Kostenartenrechnung und welche Frage wird dabei gestellt? (2 Punkte)"]
[null,null,null,"Aufgabe:",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,null,null,null,null,null,null,"Aufgabe:"]
[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,{"$f":"IF(AND(AQ41=\"\"),\"\",SUM(IF(AQ41=CQ41,1,0)))","v":""},"/",1,null,null,{"$f":"IF(E41=\"\",\"\",E41)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"●","Kostenerfassung",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,1,"/",1,null,"AK3",{"$f":"BE41","v":"Kostenerfassung"}]
[null,null,null,"Frage:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Frage:"]
[null,null,null,"●",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AQ43=\"\"),\"\",SUM(IF(AQ43=CQ43,1,0)))","v":""},"/",1,null,null,{"$f":"IF(E43=\"\",\"\",E43)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"●","Welche Kosten fallen an?",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1,null,null,{"$f":"BE43","v":"Welche Kosten fallen an?"}]
[]
[null,null,"15.","Kostenarten-, Kostenstellen- und Kostenträgerrechnung: Ergänze die fehlenden Begriffe und nenne jeweils Beispiele! (12 Punkte)",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,null,null,null,null,null,"7.","Kostenarten-, Kostenstellen- und Kostenträgerrechnung: Ergänze die fehlenden Begriffe und nenne jeweils Beispiele! (12 Punkte)"]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,"Aufgaben:",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,null,null,null,null,null,null,"Aufgaben:"]
[null,null,null,"1.","Kostenartenrechnung:",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,{"$f":"IF(M69=\"\",\"\",IF(COUNTIF($AQ$69:$AQ$71,M69)>0,1/COUNTIF($M$69:$M$71,M69),0))","v":""},"/",1,null,null,{"$f":"CQ69","v":"Kostenerfassung"},null,null,null,null,null,null,null,null,null,null,null,null,"1.","Kostenartenrechnung:",null,null,null,null,null,null,null,"Kostenerfassung",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1,null,"AK5",{"$f":"BM69","v":"Kostenerfassung"}]
[null,null,null,"2.","Kostenstellenrechnung:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(M70=\"\",\"\",IF(COUNTIF($AQ$69:$AQ$71,M70)>0,1/COUNTIF($M$69:$M$71,M70),0))","v":""},"/",1,null,null,{"$f":"CQ70","v":"Kostenverteilung"},null,null,null,null,null,null,null,null,null,null,null,null,"2.","Kostenstellenrechnung:",null,null,null,null,null,null,null,"Kostenverteilung",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1,null,null,{"$f":"BM70","v":"Kostenverteilung"}]
[null,null,null,"3.","Kostenträgerrechnung:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(M71=\"\",\"\",IF(COUNTIF($AQ$69:$AQ$71,M71)>0,1/COUNTIF($M$69:$M$71,M71),0))","v":""},"/",1,null,null,{"$f":"CQ71","v":"Kostenzurechnung"},null,null,null,null,null,null,null,null,null,null,null,null,"3.","Kostenträgerrechnung:",null,null,null,null,null,null,null,"Kostenzurechnung",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1,null,null,{"$f":"BM71","v":"Kostenzurechnung"}]
[]
[null,null,null,"Jeweils zu beantwortende Fragen:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Jeweils zu beantwortende Fragen:"]
[null,null,null,"I.",null,null,null,null,null,null," Kosten sind angefallen? (Kostenartenrechnung)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(E74=\"\",\"\",IF(COUNTIF($AQ$74:$AQ$76,E74)>0,1/COUNTIF($E$74:$E$76,E74),0))","v":""},"/",1,null,null,{"$f":"CQ74","v":"Welche"},null,null,null,null,null,null,null,null,null,null,null,null,"I.","Welche",null,null,null,null,null," Kosten sind angefallen? (Kostenartenrechnung)",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,1,"/",1,null,null,{"$f":"BE74","v":"Welche"}]
[null,null,null,"II:",null,null,null,null,null,null," sind die Kosten angefallen? (Kostenstellenrechnung)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(E75=\"\",\"\",IF(COUNTIF($AQ$74:$AQ$76,E75)>0,1/COUNTIF($E$74:$E$76,E75),0))","v":""},"/",1,null,null,{"$f":"CQ75","v":"Wo"},null,null,null,null,null,null,null,null,null,null,null,null,"II:","Wo",null,null,null,null,null," sind die Kosten angefallen? (Kostenstellenrechnung)",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,1,"/",1,null,null,{"$f":"BE75","v":"Wo"}]
[null,null,null,"III.",null,null,null,null,null,null," sind die Kosten angefallen? (Kostenträgerrechnung)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(E76=\"\",\"\",IF(COUNTIF($AQ$74:$AQ$76,E76)>0,1/COUNTIF($E$74:$E$76,E76),0))","v":""},"/",1,null,null,{"$f":"CQ76","v":"Wofür"},null,null,null,null,null,null,null,null,null,null,null,null,"III.","Wofür",null,null,null,null,null," sind die Kosten angefallen? (Kostenträgerrechnung)",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,1,"/",1,null,null,{"$f":"BE76","v":"Wofür"}]
[]
[null,null,null,"Beispiele:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Beispiele:"]
[null,null,null,"Kostenartenrechnung:",null,null,null,null,null,null,"a.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(L79=\"\",\"\",IF(COUNTIF($AQ$79:$AQ$80,L79)>0,1/COUNTIF($L$79:$L$80,L79),0))","v":""},"/",1,null,null,{"$f":"CQ79","v":"Löhne, Lohnnebenkosten, Lohnansatz, …"},null,null,null,null,null,null,null,null,null,null,null,null,"Kostenartenrechnung:",null,null,null,null,null,null,"a.","Löhne, Lohnnebenkosten, Lohnansatz, …",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,1,"/",1,null,null,{"$f":"BL79","v":"Löhne, Lohnnebenkosten, Lohnansatz, …"}]
[null,null,null,null,null,null,null,null,null,null,"b.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(L80=\"\",\"\",IF(COUNTIF($AQ$79:$AQ$80,L80)>0,1/COUNTIF($L$79:$L$80,L80),0))","v":""},"/",1,null,null,{"$f":"CQ80","v":"Reparaturen, Zinsen, Versicherung, ..."},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"b.","Reparaturen, Zinsen, Versicherung, ...",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,1,"/",1,null,null,{"$f":"BL80","v":"Reparaturen, Zinsen, Versicherung, ..."}]
[]
[null,null,null,"Kostenstellenrechnung:",null,null,null,null,null,null,"c.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(L82=\"\",\"\",IF(COUNTIF($AQ$82:$AQ$83,L82)>0,1/COUNTIF($L$82:$L$83,L82),0))","v":""},"/",1,null,null,{"$f":"CQ82","v":"Kartoffelbau, Getreideanbau, Obstbau, ..."},null,null,null,null,null,null,null,null,null,null,null,null,"Kostenstellenrechnung:",null,null,null,null,null,null,"c.","Kartoffelbau, Getreideanbau, Obstbau, ...",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,1,"/",1,null,null,{"$f":"BL82","v":"Kartoffelbau, Getreideanbau, Obstbau, ..."}]
[null,null,null,null,null,null,null,null,null,null,"d.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(L83=\"\",\"\",IF(COUNTIF($AQ$82:$AQ$83,L83)>0,1/COUNTIF($L$82:$L$83,L83),0))","v":""},"/",1,null,null,{"$f":"CQ83","v":"Milchviehhaltung, Legehennenhaltung, Schweinemast, ..."},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"d.","Milchviehhaltung, Legehennenhaltung, Schweinemast, ...",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,1,"/",1,null,null,{"$f":"BL83","v":"Milchviehhaltung, Legehennenhaltung, Schweinemast, ..."}]
[]
[null,null,null,"Kostenträgerrechnung:",null,null,null,null,null,null,"e.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(L85=\"\",\"\",IF(COUNTIF($AQ$85:$AQ$86,L85)>0,1/COUNTIF($L$85:$L$86,L85),0))","v":""},"/",1,null,null,{"$f":"CQ85","v":"Milch, Eier, Zuchtvieh, …"},null,null,null,null,null,null,null,null,null,null,null,null,"Kostenträgerrechnung:",null,null,null,null,null,null,"e.","Milch, Eier, Zuchtvieh, …",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,1,"/",1,null,null,{"$f":"BL85","v":"Milch, Eier, Zuchtvieh, …"}]
[null,null,null,null,null,null,null,null,null,null,"f.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(L86=\"\",\"\",IF(COUNTIF($AQ$85:$AQ$86,L86)>0,1/COUNTIF($L$85:$L$86,L86),0))","v":""},"/",1,null,null,{"$f":"CQ86","v":"Kartoffel, Edelbrand, Obst, …"},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"f.","Kartoffel, Edelbrand, Obst, …",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,1,"/",1,null,null,{"$f":"BL86","v":"Kartoffel, Edelbrand, Obst, …"}]
[]
[null,null,"16.","Welche Aufgabe hat die Kostenstellenrechnung und welche Frage wird dabei gestellt? (2 Punkte)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"8.","Welche Aufgabe hat die Kostenstellenrechnung und welche Frage wird dabei gestellt? (2 Punkte)"]
[null,null,null,"Aufgabe:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Aufgabe:"]
[null,null,null,"●",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AQ90=\"\"),\"\",SUM(IF(AQ90=CQ90,1,0)))","v":""},"/",1,null,null,{"$f":"IF(E90=\"\",\"\",E90)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"●","Kostenverteilung",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1,null,"AK3",{"$f":"BE90","v":"Kostenverteilung"}]
[null,null,null,"Frage:",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,null,null,null,null,null,null,"Frage:"]
[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,{"$f":"IF(AND(AQ92=\"\"),\"\",SUM(IF(AQ92=CQ92,1,0)))","v":""},"/",1,null,null,{"$f":"IF(E92=\"\",\"\",E92)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"●","Wo sind die Kosten angefallen?",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,1,"/",1,null,null,{"$f":"BE92","v":"Wo sind die Kosten angefallen?"}]
[]
[null,null,"17.","Welche Aufgabe hat die Kostenträgerrechnung und welche Frage wird dabei gestellt? (2 Punkte)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"9.","Welche Aufgabe hat die Kostenträgerrechnung und welche Frage wird dabei gestellt? (2 Punkte)"]
[null,null,null,"Aufgabe:",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Aufgabe:"]
[null,null,null,"●",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AQ96=\"\"),\"\",SUM(IF(AQ96=CQ96,1,0)))","v":""},"/",1,null,null,{"$f":"IF(E96=\"\",\"\",E96)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"●","Kostenzurechnung",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1,null,"AK3",{"$f":"BE96","v":"Kostenzurechnung"}]
[null,null,null,"Frage:",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,null,null,null,null,null,null,"Frage:"]
[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,{"$f":"IF(AND(AQ98=\"\"),\"\",SUM(IF(AQ98=CQ98,1,0)))","v":""},"/",1,null,null,{"$f":"IF(E98=\"\",\"\",E98)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"●","Wofür sind die Kosten angefallen?",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,1,"/",1,null,null,{"$f":"BE98","v":"Wofür sind die Kosten angefallen?"}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Gesamtpunkte",null,{"$f":"SUM(AL5:AL99)","v":0},"/",{"$f":"SUM(AN5:AN99)","v":40},null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Gesamtpunkte",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(CL5:CL99)","v":40},"/",{"$f":"SUM(CN5:CN99)","v":40}]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Erweiterte Kopmetenz (EK6)",null,{"$f":"AL100","v":0},"/",{"$f":"AN100","v":40}]

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[null,null,"ACHTUNG: Wähle die richtigen Antworten aus oder Kreuze sie an !!!",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,"Punkte",null,{"$f":"$A$2001","v":0},null,null,null,null,null,null,null,null,null,null,null,null,null,"ACHTUNG: Wähle die richtigen Antworten aus oder Kreuze sie an !!!",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"KNr.:  ","Punkte",null,null,null,{"$f":"AO1","v":0}]
[null,null,"FL Vollkostenrechnung",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,"Anzeigen!",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"C2","v":"FL Vollkostenrechnung"}]
[]
[null,null,"Grundkompetenzen (GK5)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"! ! !",null,"Pkte","/","Ges.",null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Erweiterte Kompetenzen (EK6)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"! ! !",null,"Pkte","/","Ges."]
[]
[null,null,"18.","Mit welcher Formel wird der Gewinn bei der Vollkostenrechnung ermittelt? (5 Punkte)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"18.","Mit welcher Formel wird der Gewinn bei der Vollkostenrechnung ermittelt? (5 Punkte)"]
[]
[null,null,null," Gewinn/Verlust =",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(J8=\"\",R8=\"\",S8=\"\",AA8=\"\",AB8=\"\"),\"\",SUM(IF(J8=\"\",\"\",IF(AQ8=CQ8,1,0)),IF(COUNTIF($S$8:$AJ$8,S8)>0,1/COUNTIF($AS$8:$AU$8,S8),0),IF(R8=\"\",\"\",IF(AR8=CR8,1,0)),IF(AA8=\"\",\"\",IF(AA8=CT8,1,0)),IF(COUNTIF($S$8:$AJ$8,AB8)>0,1/COUNTIF($AS$8:$AU$8,AB8),0)))","v":""},"/",5,null,null,{"$f":"IF(J8=\"\",\"\",J8)","v":""},{"$f":"IF(R8=\"\",\"\",R8)","v":""},{"$f":"IF(CS8=\"\",\"\",CS8)","v":"variable Kosten"},{"$f":"IF(AA8=\"\",\"\",AA8)","v":""},{"$f":"IF(CU8=\"\",\"\",CU8)","v":"Fixkoten"},null,null,null,null,null,null,null,null," Gewinn/Verlust =",null,null,null,null,null,"Leistung",null,null,null,null,null,null,null,"–","variable Kosten",null,null,null,null,null,null,null,"–","Fixkoten",null,null,null,null,null,null,null,null,null,5,"/",5,null,"AK6",{"$f":"BJ8","v":"Leistung"},{"$f":"BR8","v":"–"},{"$f":"BS8","v":"variable Kosten"},{"$f":"CA8","v":"–"},{"$f":"CB8","v":"Fixkoten"}]
[]
[]
[null,null,null,"a.","Welche Probleme ergeben sich dabei? (7 Punkte)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"a.","Welche Probleme ergeben sich dabei? (7 Punkte)"]
[null,null,null,null,"Die",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," der",null,null,{"$f":"IF(AND(AQ12=\"\",AR12=\"\"),\"\",SUM(IF(AQ12=CQ12,1,0),IF(AR12=CR12,1,0)))","v":""},"/",2,null,null,{"$f":"IF(G12=\"\",\"\",G12)","v":""},{"$f":"IF(U12=\"\",\"\",U12)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"Die",null,"verursachergerechte ",null,null,null,null,null,null,null,null,null,null,null,null,null,"Zuteilung",null,null,null,null,null,null,null,null,null,null,null,null,null," der",null,null,2,"/",2,null,"AK6",{"$f":"BG12","v":"verursachergerechte "},{"$f":"BU12","v":"Zuteilung"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," auf die",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AQ13=\"\",AR13=\"\"),\"\",SUM(IF(AQ13=CQ13,1,0),IF(AR13=CR13,1,0)))","v":""},"/",2,null,null,{"$f":"IF(E13=\"\",\"\",E13)","v":""},{"$f":"IF(V13=\"\",\"\",V13)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"fixen Gemeinkosten",null,null,null,null,null,null,null,null,null,null,null,null,null," auf die",null,null,"einzelnen",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,2,"/",2,null,null,{"$f":"BE13","v":"fixen Gemeinkosten"},{"$f":"BV13","v":"einzelnen"}]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," ist",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," bzw.",null,null,{"$f":"IF(AND(AQ14=\"\",AR14=\"\"),\"\",SUM(IF(AQ14=CQ14,1,0),IF(AR14=CR14,1,0)))","v":""},"/",2,null,null,{"$f":"IF(E14=\"\",\"\",E14)","v":""},{"$f":"IF(U14=\"\",\"\",U14)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,"Betriebszweige",null,null,null,null,null,null,null,null,null,null,null,null,null," ist",null,"schwierig",null,null,null,null,null,null,null,null,null,null,null,null,null," bzw.",null,null,2,"/",2,null,null,{"$f":"BE14","v":"Betriebszweige"},{"$f":"BU14","v":"schwierig"}]
[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,{"$f":"IF(AND(AQ15=\"\"),\"\",SUM(IF(AQ15=CQ15,1,0)))","v":""},"/",1,null,null,{"$f":"IF(E15=\"\",\"\",E15)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,"unmöglich",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,1,"/",1,null,null,{"$f":"BE15","v":"unmöglich"}]
[]
[null,null,null,"b.","Welche Lösungsmöglichkeiten stehen zur Verfügung? Nennen eine Lösungsansatz und einige Beispiele dazu! (2 Punkte)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"b.","Welche Lösungsmöglichkeiten stehen zur Verfügung? Nennen eine Lösungsansatz und einige Beispiele dazu! (2 Punkte)"]
[null,null,null,null,"●",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(F18=\"\",\"\",IF(COUNTIF($AQ$18:$AQ$19,F18)>0,1/COUNTIF($F$18:$F$19,F18),0))","v":""},"/",1,null,null,{"$f":"CQ18","v":"Verteilungsschlüssel"},null,null,null,null,null,null,null,null,null,null,null,null,null,"●","Verteilungsschlüssel",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,1,"/",1,null,"AK7",{"$f":"BF18","v":"Verteilungsschlüssel"}]
[null,null,null,null,"●",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(F19=\"\",\"\",IF(COUNTIF($AQ$18:$AQ$19,F19)>0,1/COUNTIF($F$18:$F$19,F19),0))","v":""},"/",1,null,null,{"$f":"CQ19","v":"betriebliche Aufzeichnungen erforderlich"},null,null,null,null,null,null,null,null,null,null,null,null,null,"●","betriebliche Aufzeichnungen erforderlich",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,1,"/",1,null,null,{"$f":"BF19","v":"betriebliche Aufzeichnungen erforderlich"}]
[null,null,null,null,"Beispiele: (2 Punkte)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Beispiele: (2 Punkte)"]
[null,null,null,null,"●",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(F21=\"\",\"\",IF(COUNTIF($AQ$21:$AQ$22,F21)>0,1/COUNTIF($F$21:$F$22,F21),0))","v":""},"/",1,null,null,{"$f":"CQ21","v":"Einsatzstunden von Maschinen"},null,null,null,null,null,null,null,null,null,null,null,null,null,"●","Einsatzstunden von Maschinen",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,1,"/",1,null,null,{"$f":"BF21","v":"Einsatzstunden von Maschinen"}]
[null,null,null,null,"●",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(F22=\"\",\"\",IF(COUNTIF($AQ$21:$AQ$22,F22)>0,1/COUNTIF($F$21:$F$22,F22),0))","v":""},"/",1,null,null,{"$f":"CQ22","v":"m² Gebäudefläche"},null,null,null,null,null,null,null,null,null,null,null,null,null,"●","m² Gebäudefläche",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,1,"/",1,null,null,{"$f":"BF22","v":"m² Gebäudefläche"}]
[]
[null,null,"19.","Wozu dient die Vollkostenrechnung in der Landwirtschaft? (9 Punkte)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"19.","Wozu dient die Vollkostenrechnung in der Landwirtschaft? (9 Punkte)"]
[null,null,null,"Die Vollkostenrechnung dient der …",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Die Vollkostenrechnung dient der …"]
[null,null,null,"●","Ermittlung der",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,",",null,{"$f":"IF(AND(AQ26=\"\",AR26=\"\"),\"\",SUM(IF(AQ26=CQ26,1,0),IF(AR26=CR26,1,0)))","v":""},"/",2,null,null,{"$f":"IF(J26=\"\",\"\",J26)","v":""},{"$f":"IF(W26=\"\",\"\",W26)","v":""},null,null,null,null,null,null,null,null,null,null,null,"●","Ermittlung der",null,null,null,null,"tatsächlichen",null,null,null,null,null,null,null,null,null,null,null,null,"Produktionskosten",null,null,null,null,null,null,null,null,null,null,null,null,",",null,2,"/",2,null,"AK8",{"$f":"BJ26","v":"tatsächlichen"},{"$f":"BW26","v":"Produktionskosten"}]
[null,null,null,"●","und der",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," für",null,null,null,null,null,null,null,null,null,null,null,null,null,null,",",null,{"$f":"IF(AND(AQ27=\"\",AR27=\"\"),\"\",SUM(IF(AQ27=CQ27,1,0),IF(AR27=CR27,1,0)))","v":""},"/",2,null,null,{"$f":"IF(H27=\"\",\"\",H27)","v":""},{"$f":"IF(W27=\"\",\"\",W27)","v":""},null,null,null,null,null,null,null,null,null,null,null,"●","und der",null,null,"Preisfindung",null,null,null,null,null,null,null,null,null,null,null,null," für",null,"Deinstleistungen und Produkte",null,null,null,null,null,null,null,null,null,null,null,null,",",null,2,"/",2,null,null,{"$f":"BH27","v":"Preisfindung"},{"$f":"BW27","v":"Deinstleistungen und Produkte"}]
[null,null,null,null,"die im Rahmen der ",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," angeboten werden",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AQ28=\"\"),\"\",SUM(IF(AQ28=CQ28,1,0)))","v":""},"/",1,null,null,{"$f":"IF(K28=\"\",\"\",K28)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,"die im Rahmen der ",null,null,null,null,null,"Direktvermarktung",null,null,null,null,null,null,null,null,null,null,null,null," angeboten werden",null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1,null,null,{"$f":"BK28","v":"Direktvermarktung"}]
[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,{"$f":"IF(AND(AQ29=\"\"),\"\",SUM(IF(AQ29=CQ29,1,0)))","v":""},"/",1,null,null,{"$f":"IF(E29=\"\",\"\",E29)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,"(Preisspielraum)",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,1,"/",1,null,null,{"$f":"BE29","v":"(Preisspielraum)"}]
[null,null,null,"●","sowie der",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," ob eine",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AQ30=\"\",AR30=\"\"),\"\",SUM(IF(AQ30=CQ30,1,0),IF(AR30=CR30,1,0)))","v":""},"/",2,null,null,{"$f":"IF(H30=\"\",\"\",H30)","v":""},{"$f":"IF(X30=\"\",\"\",X30)","v":""},null,null,null,null,null,null,null,null,null,null,null,"●","sowie der",null,null,"Beurteilung",null,null,null,null,null,null,null,null,null,null,null,null," ob eine",null,null,"Produktion (ein Betriebszwieg)",null,null,null,null,null,null,null,null,null,null,null,null,null,2,"/",2,null,null,{"$f":"BH30","v":"Beurteilung"},{"$f":"BX30","v":"Produktion (ein Betriebszwieg)"}]
[null,null,null,null,"neu in den Betrieb",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null," werden soll oder nicht.",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(AND(AQ31=\"\"),\"\",SUM(IF(AQ31=CQ31,1,0)))","v":""},"/",1,null,null,{"$f":"IF(K31=\"\",\"\",K31)","v":""},null,null,null,null,null,null,null,null,null,null,null,null,null,"neu in den Betrieb",null,null,null,null,null,"aufgenommen",null,null,null,null,null,null,null,null,null,null,null,null," werden soll oder nicht.",null,null,null,null,null,null,null,null,null,null,null,null,null,1,"/",1,null,null,{"$f":"BK31","v":"aufgenommen"}]
[]
[null,null,"20.","Nenne die Voraussetzungen für eine Vollkostenrechnung auf der Grundlage betriebseigener Daten. (6 Punkte)",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"20.","Nenne die Voraussetzungen für eine Vollkostenrechnung auf der Grundlage betriebseigener Daten. (6 Punkte)"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,"über folgende Dinge:",null,null,null,null,null,null,null,{"$f":"IF(AND(AQ34=\"\",AR34=\"\"),\"\",SUM(IF(AQ34=CQ34,1,0),IF(AR34=CR34,1,0)))","v":""},"/",2,null,null,{"$f":"IF(D34=\"\",\"\",D34)","v":""},{"$f":"IF(Q34=\"\",\"\",Q34)","v":""},null,null,null,null,null,null,null,null,null,null,null,"Lückenloste",null,null,null,null,null,null,null,null,null,null,null,null,"Aufzeichnung",null,null,null,null,null,null,null,null,null,null,null,null,"über folgende Dinge:",null,null,null,null,null,null,null,2,"/",2,null,"AK7",{"$f":"BD34","v":"Lückenloste"},{"$f":"BQ34","v":"Aufzeichnung"}]
[]
[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,{"$f":"IF(E36=\"\",\"\",IF(COUNTIF($AQ$36:$AQ$39,E36)>0,1/COUNTIF($E$36:$E$39,E36),0))","v":""},"/",1,null,null,{"$f":"CQ36","v":"Arbeitszeit der Besitzerfamilie (und der Fremdarbeitskräfte)"},null,null,null,null,null,null,null,null,null,null,null,null,"●","Arbeitszeit der Besitzerfamilie (und der Fremdarbeitskräfte)",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,1,"/",1,null,null,{"$f":"BE36","v":"Arbeitszeit der Besitzerfamilie (und der Fremdarbeitskräfte)"}]
[null,null,null,"●",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(E37=\"\",\"\",IF(COUNTIF($AQ$36:$AQ$39,E37)>0,1/COUNTIF($E$36:$E$39,E37),0))","v":""},"/",1,null,null,{"$f":"CQ37","v":"Maschineneinsatz"},null,null,null,null,null,null,null,null,null,null,null,null,"●","Maschineneinsatz",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,1,"/",1,null,null,{"$f":"BE37","v":"Maschineneinsatz"}]
[null,null,null,"●",null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"IF(E38=\"\",\"\",IF(COUNTIF($AQ$36:$AQ$39,E38)>0,1/COUNTIF($E$36:$E$39,E38),0))","v":""},"/",1,null,null,{"$f":"CQ38","v":"Gebäudekosten"},null,null,null,null,null,null,null,null,null,null,null,null,"●","Gebäudekosten",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,1,"/",1,null,null,"Gebäudekosten"]
[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,{"$f":"IF(E39=\"\",\"\",IF(COUNTIF($AQ$36:$AQ$39,E39)>0,1/COUNTIF($E$36:$E$39,E39),0))","v":""},"/",1,null,null,{"$f":"CQ39","v":"Material-, Futterkosten und sonstiger Betriebsausgaben"},null,null,null,null,null,null,null,null,null,null,null,null,"●","Material-, Futterkosten und sonstiger Betriebsausgaben",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,1,"/",1,null,null,"Material-, Futterkosten und sonstiger Betriebsausgaben"]
[]
[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,"Gesamtpunkte",null,{"$f":"SUM(AL5:AL40)","v":0},"/",{"$f":"SUM(AN5:AN40)","v":31},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,"Gesamtpunkte",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(CL5:CL40)","v":31},"/",{"$f":"SUM(CN5:CN40)","v":31}]
[]
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