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{"sheet":"Breakeven_Einfuehrung","index":0,"n_rows":22,"n_cols":10,"rows_kept":22,"cut":false,"hidden":false,"merged":[[16,2,16,8]]}
[]
[]
[]
[null,null,"Modul M 04: Break-even-Analyse"]
[null,null,"1. Einführung"]
[]
[null,null,"Eine umsatzbezogene Breakeven-Analyse zielt darauf ab, jene Umsatzgröße U [EUR] zu ermitteln, bei der die zugehörigen Umsatz-"]
[null,null,"erlöse E [EUR] gerade die anfallenden Kosten K (= variablen Kosten Kv [EUR] + Fixkosten Kf [EUR]) decken, sodass der Deckungs-"]
[null,null,"beitrag DB [EUR] - als Differenz zwischen den Umsatzerlösen E und den variablen Kosten Kv - genau dem Betrag der Fixkosten Kf"]
[null,null,"entspricht und somit der Gewinn G (als Differenz zwischen den Erlösen E und den Kosten K) den Wert G = 0 annimmt."]
[]
[null,null,"Die nachstehende interaktive Grafik soll diesen Zusammenhang visualisiert verdeutlichen."]
[null,null,"Um einen Gewinn G mit G > 0 zu erzielen, gibt es in diesem Kontext nur zwei Möglichkeiten."]
[null,null,"Aufgabe: Verändern Sie über die eingefügten 'SpinButton' die Höhe der Grafik-Elemente \"Umsatz\", \"variablen Kosten\""]
[null,null,"und \"Fixkosten\" und verfolgen Sie, in welchen Situationen ein Gewinn G > 0 zu erwarten ist!"]
[]
[]
[]
[]
[]
[]
[null,null,null,null,null,null,null,null,null,"Gewinn = 0"]

{"sheet":"Breakeven_01_A","index":1,"n_rows":44,"n_cols":9,"rows_kept":44,"cut":false,"hidden":false,"merged":[[23,4,23,5],[25,4,25,5],[3,2,3,6]]}
[]
[]
[]
[null,null,"Modul M 04: Break-even-Analyse"]
[null,null,"2. Fallbeispiel [1]"]
[null,null,"Dem  Planungsechner der Fa. X-GmbH wird die Aufgabe gestellt, zu ermitteln, wie hoch der"]
[null,null,"Quartalsumsatz mindestens sein muss, damit wenigstens die Kosten im Quartal gedeckt werden."]
[null,null,"Folgende quartalsbezogene Angaben liegen hierzu vor:"]
[]
[null,null,"Fixkosten [1000 EUR]",null,null,null,120]
[null,null,"Durchschnittlicher Umsatz [1000 EUR]",null,null,null,300]
[null,null,"Durchschnittl. variable Kosten [1000 EUR]",null,null,null,180]
[]
[null,null,"Die Aufgabe ist rechnerisch und grafisch zu lösen."]
[]
[]
[]
[null,null,"3. Rechnerische Lösung:"]
[]
[null,null,"Anteil variabler Kosten am Umsatz : ",null,null,null,null," [%]"]
[null,null,"Deckungsbeitrag DB [%]",null,null,null,null," [%]"]
[]
[]
[]
[null,null,"Gewinnschwelle U0 =",null,null,null," ="]
[null,null,null,null,null,null,null,null,"[1000 EUR]"]
[]
[]
[]
[]
[null,null,"4. Grafische Lösung:",null,null,null,null,"alle Angaben in [1000 EUR]"]
[]
[null,null,"Umsatz U","Erlöse E",null,"variable Kosten Kv","Fixkosten Kf","Gesamt-kosten K","Gewinn G"]
[null,null,0]
[null,null,{"$f":"C34+50","v":50}]
[null,null,{"$f":"C35+50","v":100}]
[null,null,150]
[null,null,200]
[null,null,250]
[null,null,300]
[null,null,350]
[null,null,400]
[]
[null,null,"Diagramm:"]

{"sheet":"Breakeven_01_L","index":2,"n_rows":44,"n_cols":9,"rows_kept":44,"cut":false,"hidden":true,"merged":[[23,4,23,5],[25,4,25,5],[8,7,8,8]]}
[]
[]
[]
[null,null,"2.  Fallbeispiel: Situation, Aufgabe"]
[]
[null,null,"Dem  Planungsechner der Fa. X GmbH wird die Aufgabe gestellt, zu ermitteln, wie hoch der"]
[null,null,"Quartalsumsatz mindestens sein muss, damit wenigstens die Kosten im Quartal gedeckt werden."]
[null,null,"Folgende quartalsbezogene Angaben liegen hierzu vor:"]
[null,null,null,null,null,null,null,"Variation der Werte"]
[null,null,"Fixkosten [1000 EUR]",null,null,null,120]
[null,null,"Durchschnittlicher Umsatz [1000 EUR]",null,null,null,300]
[null,null,"Durchschnittl. variable Kosten [1000 EUR]",null,null,null,180]
[]
[null,null,"Die Aufgabe ist rechnerisch und grafisch zu lösen."]
[]
[]
[]
[null,null,"3. Rechnerische Lösung:"]
[]
[null,null,"Anteil variabler Kosten am Umsatz : ",null,null,null,{"$f":"ROUND(G12*100/G11,1)","v":60}," [%]"]
[null,null,"Deckungsbeitrag DB [%]",null,null,null,{"$f":"ROUND(100-G20,1)","v":40}," [%]"]
[]
[]
[null,null,null,null,"Fixkosten [EUR]  * 100 [%]",null,null,{"$f":"CONCATENATE(G10 &\" * 100\")","v":"120 * 100"}]
[null,null,"Gewinnschwelle U0 =",null,null,null," =",null,{"$f":"G10*100/G21","v":300}]
[null,null,null,null,"DB [%]",null,null,{"$f":"CONCATENATE(G21 &\" [%]\")","v":"40 [%]"},"[1000 EUR]"]
[]
[]
[]
[]
[null,null,"4. Grafische Lösung:",null,null,null,null,"alle Angaben in [1000 EUR]"]
[]
[null,null,"Umsatz U","Erlöse E",null,"Variable Kosten Kv","Fixkosten Kf","Gesamt-kosten K","Gewinn G"]
[null,null,0,{"$f":"C34","v":0},null,{"$f":"C34*G20/100","v":0},{"$f":"G10","v":120},{"$f":"F34+G34","v":120},{"$f":"D34-H34","v":-120}]
[null,null,{"$f":"C34+50","v":50},{"$f":"C35","v":50},null,{"$f":"C35*$G$20/100","v":30},{"$f":"$G$10","v":120},{"$f":"F35+G35","v":150},{"$f":"D35-H35","v":-100}]
[null,null,{"$f":"C35+50","v":100},100,null,{"$f":"C36*$G$20/100","v":60},{"$f":"$G$10","v":120},{"$f":"F36+G36","v":180},{"$f":"D36-H36","v":-80}]
[null,null,150,150,null,90,120,210,-60]
[null,null,200,200,null,120,120,240,-40]
[null,null,250,250,null,150,120,270,-20]
[null,null,300,300,null,180,120,300,0]
[null,null,350,350,null,210,120,330,20]
[null,null,400,400,null,240,120,360,40]
[]
[null,null,"Diagramm:"]

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[]
[]
[]
[]
[null,null,{"$f":"Breakeven_01_A!C4","v":"Modul M 04: Break-even-Analyse"}]
[null,null,"5. Fallbeispiel [2]"]
[null,null,"Dem Planungsrechner der  Fa. X-GmbH wird ferner die Aufgabe gestellt, zu ermitteln, wie hoch"]
[null,null,"die Auftragsmenge für die Herstellung von einfachen Blechscheren sein muss, damit wenigstens"]
[null,null,"die Kosten gedeckt werden."]
[null,null,"Folgende auftragsbezogene Angaben liegen dem Controller vor:"]
[null,null,"Fixkosten [EUR]",null,null,null,3000]
[null,null,"Preis für eine Schere [EUR/ME]",null,null,null,15]
[null,null,"Direkte (variable) Kosten [EUR/ME]",null,null,null,9]
[]
[null,null,"Die Aufgabe ist rechnerisch und grafisch zu lösen."]
[]
[]
[]
[null,null,"6. Rechnerische Lösung:"]
[]
[]
[null,null,"Break-even-Menge x0 =",null,null,null," =",null," ="]
[null,null,null,null,null,null,null,null,null,"[ME]"]
[]
[]
[]
[null,null,"7. Grafische Lösung:",null,null,null,null,"alle Angaben in [EUR]"]
[]
[null,null,"Menge x","Erlöse E",null,"Variable Kosten Kv","Fixkosten Kf","Gesamtkosten K",null,"Gewinn G"]
[null,null,0]
[null,null,{"$f":"C30+100","v":100}]
[null,null,{"$f":"C31+100","v":200}]
[null,null,300]
[null,null,400]
[null,null,500]
[null,null,600]
[null,null,700]
[null,null,800]
[]
[null,null,"Diagramm:"]

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[]
[]
[]
[null,null,"5. Fallbeispiel [2]"]
[]
[null,null,"Dem Pnanungsrechner der  Fa. Maschbau GmbH wird ferner die Aufgabe gestellt, zu ermitteln, wie hoch"]
[null,null,"die Auftragsmenge für die Herstellung von einfachen Blechscheren sein muss, damit wenigstens"]
[null,null,"die Kosten gedeckt werden."]
[null,null,"Folgende auftragsbezogene Angaben liegen dem Controller vor:"]
[null,null,"Fixkosten [EUR]",null,null,null,3000,null,"Variation der Werte"]
[null,null,"Preis für eine Schere [EUR/ME]",null,null,null,15]
[null,null,"Direkte (variable) Kosten [EUR/ME]",null,null,null,9]
[]
[null,null,"Die Aufgabe ist rechnerisch und grafisch zu lösen."]
[]
[]
[]
[null,null,"6. Rechnerische Lösung:"]
[]
[null,null,null,null,"Fixkosten [EUR] ",null,null,{"$f":"G10","v":3000}]
[null,null,"Break-even-Menge x0 =",null,null,null," =",null," =",{"$f":"H20/H22","v":500}]
[null,null,null,null,"Preis ./. var. Stückkosten",null,null,{"$f":"G11-G12","v":6},null,"[ME]"]
[]
[]
[]
[null,null,"7. Grafische Lösung:",null,null,null,null,"alle Angaben in [EUR]"]
[]
[null,null,"Menge x","Erlöse E",null,"Variable Kosten Kv","Fixkosten Kf","Gesamt-kosten K",null,"Gewinn G"]
[null,null,0,{"$f":"C29*G11","v":0},null,{"$f":"C29*G12","v":0},{"$f":"G10","v":3000},{"$f":"F29+G29","v":3000},null,{"$f":"D29-H29","v":-3000}]
[null,null,{"$f":"C29+100","v":100},{"$f":"C30*$G$11","v":1500},null,{"$f":"C30*$G$12","v":900},{"$f":"$G$10","v":3000},3900,null,-2400]
[null,null,{"$f":"C30+100","v":200},{"$f":"C31*$G$11","v":3000},null,{"$f":"C31*$G$12","v":1800},3000,4800,null,-1800]
[null,null,300,4500,null,2700,3000,5700,null,-1200]
[null,null,400,6000,null,3600,3000,6600,null,-600]
[null,null,500,7500,null,4500,3000,7500,null,0]
[null,null,600,9000,null,5400,3000,8400,null,600]
[null,null,700,10500,null,6300,3000,9300,null,1200]
[null,null,800,12000,null,7200,3000,10200,null,1800]
[]
[null,null,"Diagramm:"]

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[]
[]
[]
[null,null,"8. Fallbeisiel [3]"]
[]
[null,null,"Das Unternehmen X-GmbH beabsichtigt, die Herstellung und den Vertrieb des Produkts E1 zu"]
[null,null,"einem relativ eigenständigen Geschäftsfeld zu entwickeln."]
[]
[null,null,"Es ist zu untersuchen, inwieweit sich dieses Vorhaben betriebswirtschaftlich \"rechnet\", wenn von "]
[null,null,"folgenden Angaben und Zielvorgaben auszugehen ist:"]
[]
[null,null,"Zurechenbare Fixkosten des Geschäftsfeldes",null,null,null,null,9000," [1000 EUR]"]
[null,null,"darin enthalten sind Abschreibungen in Höhe von",null,null,null,null,2000," [1000 EUR]"]
[null,null,"Angestrebter Netto-Verkaufspreis des Produkts [EUR/EE]",null,null,null,null,4000," [EUR/ME]"]
[null,null,"variable Stückkosten des Produkts",null,null,null,null,2200," [EUR/ME]"]
[null,null,"Vorgabe für den zu erreichenden Gewinn",null,null,null,null,2000," [1000 EUR]"]
[null,null,"Kapazitätsgrenze",null,null,null,null,6000," [ME]"]
[]
[null,null,"Im Einzelnen ist zu ermitteln:"]
[]
[null,null,"a) die kostendeckende Gewinnschwelle (in ME und in Euro),"]
[null,null,"b) die das Erreichen des Gewinnzieles notwendige Absatzmenge [ME],"]
[null,null,"c) der \"Cash-Point\" [ME], an dem die ausgabenwirksamen Kosten durch die Umsatzerlöse gedeckt werden,"]
[null,null,"d) der Sicherheitsabstand zwischen Gewinnschwelle und Kapazitätsgrenze [ME] sowie"]
[null,null,"e) der diesbezügliche Sicherheitskoeffizient [%]."]
[]
[null,null,"Die Aufgabe ist rechnerisch und graphisch zu lösen!"]
[]
[]
[]
[null,null,"9. Rechnerische Lösung:"]
[]
[null,null,"a) Break-even Point x0"]
[]
[]
[null,null,"Break-even-Menge x0 =",null,null,null," =",null," ="]
[null,null,null,null,null,null,null,null,null,"[ME]"]
[]
[null,null,"Umsatz am Break-even-Point U0 =",null,null,null,null,null," [1000 EUR]"]
[]
[]
[]
[null,null,"b) Absatzmenge zum Erreichen des Gewinnzieles xGew"]
[]
[]
[null,null,"Absatzmenge xGew =",null,null,null," =",null," ="]
[null,null,null,null,null,null,null,null,null,"[ME]"]
[]
[null,null,"Anmerkungen:"]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"c) Absatzmenge zum Erreichen des \"Cash-Points\" xCash"]
[]
[]
[null,null,"Absatzmenge xCash =",null,null,null," =",null," ="]
[null,null,null,null,null,null,null,null,null,"[ME]"]
[]
[null,null,"Anmerkung:"]

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[]
[]
[]
[null,null,"8. Fallbeispiel [3]"]
[]
[null,null,"Das Unternehmen X-GmbH beabsichtigt, die Herstellung und den Vertrieb des Produkts E1 zu"]
[null,null,"einem relativ eigenständigen Geschäftsfeld zu entwickeln."]
[]
[null,null,"Aufgabe:"]
[null,null,"Es ist zu untersuchen, inwieweit sich dieses Vorhaben betriebswirtschaftlich \"rechnet\", wenn von "]
[null,null,"folgenden Angaben und Zielvorgaben auszugehen ist:"]
[]
[null,null,"Zurechenbare Fixkosten des Geschäftsfeldes",null,null,null,null,9000," [1000 EUR]"]
[null,null,"darin enthalten sind Abschreibungen in Höhe von",null,null,null,null,2000," [1000 EUR]"]
[null,null,"Angestrebter Netto-Verkaufspreis des Produkts [EUR/EE]",null,null,null,null,4000," [EUR/ME]"]
[null,null,"variable Stückkosten des Produkts",null,null,null,null,2200," [EUR/ME]"]
[null,null,"Vorgabe für den zu erreichenden Gewinn",null,null,null,null,2000," [1000 EUR]"]
[null,null,"Kapazitätsgrenze",null,null,null,null,6000," [ME]"]
[]
[null,null,"Im Einzelnen ist zu ermitteln:"]
[]
[null,null,"a) die kostendeckende Gewinnschwelle (in ME und in Euro),"]
[null,null,"b) die das Erreichen des Gewinnzieles notwendige Absatzmenge [ME],"]
[null,null,"c) der \"Cash-Point\" [ME], an dem die ausgabenwirksamen Kosten durch die Umsatzerlöse gedeckt werden,"]
[null,null,"d) der Sicherheitsabstand zwischen Gewinnschwelle und Kapazitätsgrenze [ME] sowie"]
[null,null,"e) der diesbezügliche Sicherheitskoeffizient [%]."]
[]
[null,null,"Die Aufgabe ist rechnerisch und graphisch zu lösen!"]
[]
[]
[]
[null,null,"9. Rechnerische Lösung:"]
[]
[null,null,"a) Break-even Point x0"]
[]
[null,null,null,null,"Fixkosten [EUR] ",null,null,{"$f":"H13*1000","v":9000000}]
[null,null,"Break-even-Menge x0 =",null,null,null," =",null," =",{"$f":"H36/H38","v":5000}]
[null,null,null,null,"Preis ./. var. Stückkosten",null,null,{"$f":"H15-H16","v":1800},null,"[ME]"]
[]
[null,null,"Umsatz am Break-even-Point U0 =",null,null,null,null,{"$f":"J37*H15/1000","v":20000}," [1000 EUR]"]
[]
[]
[]
[null,null,"b) Absatzmenge zum Erreichen des Gewinnzieles xGew"]
[]
[null,null,null,null,"Fixkosten + Gewinn ",null,null,{"$f":"(H13+H17)*1000","v":11000000}]
[null,null,"Absatzmenge xGew =",null,null,null," =",null," =",{"$f":"H46/H48","v":6111.1111111111113}]
[null,null,null,null,"Preis ./. var. Stückkosten",null,null,{"$f":"H15-H16","v":1800},null,"[ME]"]
[]
[null,null,"Anmerkung."]
[null,null,"Das Gewinnziel kann bei der gegebenen Kapazitätsgrenze nicht erreicht werden."]
[null,null,"Lösungen: (1) Ausweitung der Kapazitätsgrenze. Dies führt aber sicherlich zur Erhöhung der Fixkosten."]
[null,null,"(2) Erhöhung des Verkaufspreises. Dies wird aber möglicherweise von den Kunden nicht akzeptiert."]
[null,null,"(3) Senkung der variablen Kosten durch Erhöhung der Produktivität oder durch Senkung der Materialintensität."]
[null,null,"Nutzen Sie die \"Drehfelder\", um die Auswirkungen \"durchzuspielen\"!"]
[]
[]
[]
[null,null,"c) Absatzmenge zum Erreichen des \"Cash-Points\" xCash"]
[]
[null,null,null,null,"Fixkosten ./. Abschreibungen",null,null,{"$f":"(H13-H14)*1000","v":7000000}]
[null,null,"Absatzmenge xCash =",null,null,null," =",null," =",{"$f":"H61/H63","v":3888.8888888888887}]
[null,null,null,null,"Preis ./. var. Stückkosten",null,null,{"$f":"H15-H16","v":1800},null,"[ME]"]
[]
[null,null,"Anmerkung:"]
[null,null,"Die Abschreibungen (als Bestandteil der Fixkosten) sind Kosten der Leistungserstellung und -verwertung,"]
[null,null,"allerdings \"Aufwand ohne Geldabfluss\"!  Um jenen Punkt zu finden, bei dem die Umsatzerlöse wenigstens die"]
[null,null,"auszahlungswirksamen Fixkosten decken, wird der \"Cash-Point\" nach obiger Formel bestimmt."]

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[]
[]
[]
[null,null,"9. Rechnerische Lösung Fortsetzung):"]
[]
[null,null,"d) der Sicherheitsabstand  und e) Sicherheitskoeffizient"]
[]
[]
[null,null,"Sicherheitsabstand Sx =",null,null,null,null," ./."]
[]
[null,null,"Sicherheitsabstand Sx =",null,null,null," ./.",null,"=",null," [ME]"]
[]
[null,null,null,null,null,null,null,"./."]
[null,null,"Sicherheitskoeffizient sx =",null,null,null,null,null,null,null,null,"*","100 [%]"]
[]
[]
[null,null,null,null,null,null,"./."]
[null,null,"Sicherheitskoeffizient sx =",null,null,null,null,null," * 100 =",null,null," %"]
[]
[]
[]
[]
[null,null,"10. Grafische Lösung:"]
[]
[null,null,"Menge x [EE]","var. Kosten Kv [TEUR]",null,"Fixkosten Kf [TEUR]","Gesamtkosten K [TEUR]",null,"Umsatzerlöse E [TEUR]",null,"Erfolg [TEUR]"]
[null,null,0]
[null,null,{"$f":"C26+500","v":500}]
[null,null,{"$f":"C27+500","v":1000}]
[null,null,1500]
[null,null,2000]
[null,null,2500]
[null,null,3000]
[null,null,3500]
[null,null,4000]
[null,null,4500]
[null,null,5000]
[null,null,5500]
[null,null,6000]
[null,null,6500]
[]
[null,null,"Diagramm:"]

{"sheet":"Breakeven_032_L","index":8,"n_rows":44,"n_cols":13,"rows_kept":44,"cut":false,"hidden":true,"merged":[[41,8,41,9],[41,6,41,7],[28,8,28,9],[29,8,29,9],[30,8,30,9],[31,8,31,9],[32,8,32,9],[33,8,33,9],[28,6,28,7],[29,6,29,7],[39,3,39,4],[40,6,40,7],[37,3,37,4],[38,3,38,4],[39,8,39,9],[40,8,40,9],[37,8,37,9],[41,3,41,4],[40,10,40,11],[41,10,41,11],[32,3,32,4],[33,3,33,4],[34,3,34,4],[35,3,35,4],[34,10,34,11],[35,10,35,11],[37,6,37,7],[34,8,34,9],[35,8,35,9],[38,8,38,9],[38,6,38,7],[40,3,40,4],[39,6,39,7],[27,3,27,4],[27,6,27,7],[27,8,27,9],[36,3,36,4],[30,6,30,7],[31,6,31,7],[34,6,34,7],[35,6,35,7],[33,6,33,7],[36,6,36,7],[36,8,36,9],[28,3,28,4],[29,3,29,4],[30,3,30,4],[31,3,31,4],[32,6,32,7],[39,10,39,11],[28,10,28,11],[29,10,29,11],[30,10,30,11],[31,10,31,11],[32,10,32,11],[33,10,33,11],[36,10,36,11],[37,10,37,11],[38,10,38,11],[27,10,27,11],[8,5,8,6],[8,8,8,10],[13,5,13,6],[13,8,13,10],[15,7,15,8],[19,8,19,9],[25,8,25,9]]}
[]
[]
[]
[null,null,"8. Fallbeispiel [3]  Lösung Fortsetzung):"]
[]
[null,null,"d) der Sicherheitsabstand  und e) Sicherheitskoeffizient"]
[]
[]
[null,null,"Sicherheitsabstand Sx =",null,null,"Kapazität [ME]",null," ./.","Break-even-Menge [ME]"]
[]
[null,null,"Sicherheitsabstand Sx =",null,null,{"$f":"Breakeven_031_L!H18","v":6000}," ./.",{"$f":"Breakeven_031_L!J37","v":5000},"=",{"$f":"F11-H11","v":1000}," [ME]"]
[]
[]
[null,null,null,null,null,{"$f":"F9","v":"Kapazität [ME]"},null,"./.",{"$f":"I9","v":"Break-even-Menge [ME]"}]
[null,null,"Sicherheitskoeffizient sx =",null,null,null,null,null,null,null,null,"*","100 [%]"]
[null,null,null,null,null,null,null,{"$f":"F9","v":"Kapazität [ME]"}]
[]
[]
[null,null,null,null,null,{"$f":"Breakeven_031_L!H18","v":6000},"./.",{"$f":"Breakeven_031_L!J37","v":5000}]
[null,null,"Sicherheitskoeffizient sx =",null,null,null,null,null," * 100 =",null,{"$f":"(F19-H19)*100/G21","v":16.666666666666668}," %"]
[null,null,null,null,null,null,{"$f":"Breakeven_031_L!H18","v":6000}]
[]
[]
[]
[]
[null,null,"9. Grafische Lösung:",null,null,"Änderung:","Preis",{"$f":"Breakeven_031_L!H15","v":4000},"var. Kosten   ",null,{"$f":"Breakeven_031_L!H16","v":2200}]
[]
[null,null,"Menge x [EE]","var. Kosten Kv [TEUR]",null,"Fixkosten Kf [TEUR]","Gesamtkosten K [TEUR]",null,"Umsatzerlöse E [TEUR]",null,"Erfolg [TEUR]"]
[null,null,0,{"$f":"C29*Breakeven_031_L!$H$16/1000","v":0},null,{"$f":"Breakeven_031_L!$H$13","v":9000},{"$f":"D29+F29","v":9000},null,{"$f":"C29*Breakeven_031_L!$H$15/1000","v":0},null,{"$f":"I29-G29","v":-9000}]
[null,null,{"$f":"C29+500","v":500},{"$f":"C30*Breakeven_031_L!$H$16/1000","v":1100},null,{"$f":"Breakeven_031_L!$H$13","v":9000},{"$f":"D30+F30","v":10100},null,{"$f":"C30*Breakeven_031_L!$H$15/1000","v":2000},null,{"$f":"I30-G30","v":-8100}]
[null,null,{"$f":"C30+500","v":1000},{"$f":"C31*Breakeven_031_L!$H$16/1000","v":2200},null,{"$f":"Breakeven_031_L!$H$13","v":9000},11200,null,{"$f":"C31*Breakeven_031_L!$H$15/1000","v":4000},null,-7200]
[null,null,1500,{"$f":"C32*Breakeven_031_L!$H$16/1000","v":3300},null,{"$f":"Breakeven_031_L!$H$13","v":9000},12300,null,{"$f":"C32*Breakeven_031_L!$H$15/1000","v":6000},null,-6300]
[null,null,2000,{"$f":"C33*Breakeven_031_L!$H$16/1000","v":4400},null,{"$f":"Breakeven_031_L!$H$13","v":9000},13400,null,{"$f":"C33*Breakeven_031_L!$H$15/1000","v":8000},null,-5400]
[null,null,2500,{"$f":"C34*Breakeven_031_L!$H$16/1000","v":5500},null,{"$f":"Breakeven_031_L!$H$13","v":9000},14500,null,{"$f":"C34*Breakeven_031_L!$H$15/1000","v":10000},null,-4500]
[null,null,3000,{"$f":"C35*Breakeven_031_L!$H$16/1000","v":6600},null,{"$f":"Breakeven_031_L!$H$13","v":9000},15600,null,{"$f":"C35*Breakeven_031_L!$H$15/1000","v":12000},null,-3600]
[null,null,3500,{"$f":"C36*Breakeven_031_L!$H$16/1000","v":7700},null,{"$f":"Breakeven_031_L!$H$13","v":9000},16700,null,{"$f":"C36*Breakeven_031_L!$H$15/1000","v":14000},null,-2700]
[null,null,4000,{"$f":"C37*Breakeven_031_L!$H$16/1000","v":8800},null,{"$f":"Breakeven_031_L!$H$13","v":9000},17800,null,{"$f":"C37*Breakeven_031_L!$H$15/1000","v":16000},null,-1800]
[null,null,4500,{"$f":"C38*Breakeven_031_L!$H$16/1000","v":9900},null,{"$f":"Breakeven_031_L!$H$13","v":9000},18900,null,{"$f":"C38*Breakeven_031_L!$H$15/1000","v":18000},null,-900]
[null,null,5000,{"$f":"C39*Breakeven_031_L!$H$16/1000","v":11000},null,{"$f":"Breakeven_031_L!$H$13","v":9000},20000,null,{"$f":"C39*Breakeven_031_L!$H$15/1000","v":20000},null,0]
[null,null,5500,{"$f":"C40*Breakeven_031_L!$H$16/1000","v":12100},null,{"$f":"Breakeven_031_L!$H$13","v":9000},21100,null,{"$f":"C40*Breakeven_031_L!$H$15/1000","v":22000},null,900]
[null,null,6000,{"$f":"C41*Breakeven_031_L!$H$16/1000","v":13200},null,{"$f":"Breakeven_031_L!$H$13","v":9000},22200,null,{"$f":"C41*Breakeven_031_L!$H$15/1000","v":24000},null,1800]
[null,null,6500,{"$f":"C42*Breakeven_031_L!$H$16/1000","v":14300},null,{"$f":"Breakeven_031_L!$H$13","v":9000},23300,null,{"$f":"C42*Breakeven_031_L!$H$15/1000","v":26000},null,2700]
[]
[null,null,"Diagramm:"]