{"text_format":"3","workbook":"xls","n_sheets":80,"sheets":["Willkommen bei Zanni + Partner","Nutzungsbedingungen","lies mich - read me - okubeni","Sprache - Language","Versionskontrolle","Hinweise zur Dokumentenhilfe","Währung - Currency","Wahl der Gesellschaftsform","Planungsjahre","präsentiert durch","Schritt 1","Schritt 2","Schritt 3","Schritt 4","Schritt 5","Schritt 6","Schritt 7","Schritt 8","Schritt 9","Schritt 10","Schritt 11","Schritt 12","Schritt 13","Schritt 14","Schritt 15","Schritt 16","Schritt 17","Schritt 18","Eigene Notizen","L I N K S A M M L U N G","Umsatzplan 1. GJ","Umsatzplan 2. GJ","Umsatzplan 3. GJ","Umsatzplanung 1. GJ","Umsatzplanung 2. GJ ","Umsatzplanung 3. GJ","Personalplan 1. GJ","Personalplan 2. GJ","Personalplan 3. GJ","Mieten","Mieten, Leasen oder Finanzieren","Leasing","Bürokosten","Fuhrpark Betriebsmittel & NK","Versicherungen","Werbekosten","Kosten der Warenabgabe","Invest. + Abschreibungen","Bestandsveränderungen","Umsatz- Gewerbesteuer","GuV 1. GJ","GuV 2. GJ","GuV 3. GJ","GuV","Finanzplan 1. GJ","Finanzplan 2. GJ","Finanzplan 3. GJ ","Liquiditätsplan 1. GJ","Liquiditätsplan 1. GJ (EU)","Liquiditätsplan 2. GJ","Liquiditätsplan 2. GJ (EU)","Liquiditätsplan 3. GJ","Liquiditätsplan 3. GJ (EU)","Gewinnberechnung","Bilanz 1. GJ","Bilanz 2. GJ","Bilanz 3. GJ","Kennziffern","Bilanzgrafiken","Break Even","Bürokostenentwicklung","Investitionen","Kosten Warenabgabe","Leasingkosten","Liquiditätsverlauf","Mietentwicklung","Personalentwicklung","Umsatz-Wareneinsatz-Fremdleist","Versicherungsbeiträge","Werbung"],"not_rendered":{"charts":25,"images":35,"macros":1,"external_links":5,"defined_names":3815},"read":"whole","date_system":"1900","formulas":"cached_only"}

{"sheet":"Willkommen bei Zanni + Partner","index":0,"n_rows":16,"n_cols":8,"rows_kept":16,"merged":[[15,1,15,5]],"flags":["formulas_cached_only"]}
[]
[null,"Willkommen bei Zanni + Partner"]
[]
[null,"Zanni + Partner Ltd.",null,null,"Phone:   +49 211 - 52 391 406",null,null,"Managing Director:"]
[null,"Prinzenallee 7",null,null,"Fax:       +49 211 - 52 391 200",null,null,"Andreas Zanni"]
[null,"40549 Duesseldorf",null,null,"email:    mail@zanni.de",null,null,"Reg.    HRB 11189"]
[null,"Germany",null,null,"URL:      www.zanni.de",null,null,"Amtsgericht Bochum, 44701 Bochum, D"]
[]
[null,"Zanni + Partner Ltd.",null,null,"Phone:  +44 7039 400501",null,null,"Managing Director:"]
[null,"Suite 48",null,null,"Fax:      +44 7039 400601",null,null,"Andreas Zanni"]
[null,"88-90 Hatton Garden",null,null,"email:    mail@zanni.de",null,null,"Reg.    6013494"]
[null,"London EC1N 8PN",null,null,"URL:      www.zanni.de",null,null,"Companies House, Cardiff, UK"]
[null,"Great Britain"]
[]
[null,"Company brochure"]
[null,"http://www.zanni.de/z+p_brochure_print_quality_300_dpi.pdf"]

{"sheet":"Nutzungsbedingungen","index":1,"n_rows":41,"n_cols":1,"rows_kept":41,"merged":[[3,0,4,0]],"flags":["formulas_cached_only"]}
[]
["BUSINESSPLAN"]
["Version 2007 SR2"]
["© 1998-2007 Zanni + Partner"]
[]
["Internet: http://www.zanni.de"]
[]
["L I Z E N Z V E R E I N B A R U N G"]
["Sie dürfen die Dateien  Speichern, Laden, Installieren, Ausführen, Ausfüllen oder Anzeigen. \nWeitere Modifikationen sind nicht zulässig. \nHinweise auf den Urheber dürfen nicht entfernt werden."]
["Der Verkauf und Vertrieb dieser Dateien oder deren Inhalte ist nicht gestattet."]
["Mit der Benutzung dieser Dateien erkennen Sie die Lizenzbedingungen an."]
[]
[]
["H A F T U N G S A U S S C H L U S S"]
["Jegliche Haftung, für Schäden die aus der Benutzung der Dateien und einer Übernahme von Berechnungsergebnissen aus Tabellenblättern  entstehen, \nist ausgeschlossen."]
["Es wird keine Gewähr für Korrektheit oder Vollständigkeit von Berechnungsergebnissen und Tabellenblättern übernommen."]
["Die Einschätzung betriebswirtschaftlicher und rechtlicher Situationen und die daraus zu ziehenden Schlussfolgerungen sind immer von der genauen Lage \nund Kenntnis des Einzelfalls abhängig."]
["Daher kann keine Haftung für Vermögensschäden oder sonstiger Nachteile übernommen werden."]
["Die Benutzung und Anwendung dieser Dateien und ihrer Ergebnisse erfolgt ausdrücklich auf eigene Gefahr der Anwender!"]
["Die Anwender tragen die Verantwortung für alle Zahlen und Aussagen, die aus der Verwendung dieser Vorlagen entstehen."]
["Mit Benutzung der Datei wird der Haftungsausschluss ohne Einschränkungen anerkannt."]
[]
[]
["S U P P O R T"]
["Zanni + Partner leistet nur im Rahmen einer Kundenbeziehung Support."]
["Bei Beratungsbedarf senden Sie uns bitte Ihre schriftliche Anfrage. \nWir werden Ihre Anfrage umgehend bearbeiten und Ihnen ein Angebot zusenden."]
{"$rows_empty":14}
[20122002]

{"sheet":"lies mich - read me - okubeni","index":2,"n_rows":70,"n_cols":256,"rows_kept":70,"flags":["formulas_cached_only"]}
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[]
[]
[]
[]
[]
[]
[null,"H I L F E","A S S I S T A N C E","Y A R D I M"]
[]
[]
[null,"lies mich","read me","okubeni"]
[]
[]
[null,"Tabellenblätter","Name of sheets","Tablo adları"]
[]
[null,"Willkommen bei Zanni + Partner","Welcome at Zanni + Partner","Zanni + Partner 'e hoş geldiniz"]
[null,"Nutzungsbedingungen","License Agreement","Kullanma şartları"]
[null,"Sprache - Language","Language selection","Dil seçimi"]
[null,"Versionskontrolle","Do you have latest version","Sürüm kontrolu"]
[null,"Hinweise zur Dokumentenhilfe","General Information for document help","Bu yardım kılavuzu hakkında genel bilgiler"]
[null,"Währung - Currency","Please select a currency","Para Birimini Seçiniz"]
[null,"Wahl der Gesellschaftsform","Selection of legal form of company","İsletme ve şirket şeklinin seçimi"]
[null,"Planungsjahre","Please name your planning years","Planlama Yillarının adlarını seçme"]
[null,"Schritt 1 bis 18","Step 1 to 18","Adım 1'den 18'e kadar"]
[null,"Eigene Notizen","Your notes","Notlarınız"]
[null,"Linksammlung","Links","Tüm bağlantılar bir arada"]
[null,"Umsatzplan 1. GJ","Turn over planning, 1st business year","Ciro planlaması 1. Faaliyet yılı"]
[null,"Umsatzplan 2. GJ","Turn over planning, 2nd business year","Ciro planlaması 2. Faaliyet yılı"]
[null,"Umsatzplan 3. GJ","Turn over planning, 3rd business year","Ciro planlaması 3. Faaliyet yılı"]
[null,"Personalplan 1. GJ","Personnel planning, 1st business year","Personel planı 1. Faaliyet yılı"]
[null,"Personalplan 2. GJ","Personnel planning, 2nd business year","Personel planı 2. Faaliyet yılı"]
[null,"Personalplan 3. GJ","Personnel planning, 3rd business year","Personel planı 3. Faaliyet yılı"]
[null,"Mieten","Renting","Kiralar"]
[null,"Mieten, Leasen oder Finanzieren","Renting, Leasing or Financing ?","Kiralamak, Leasing veya Finanse etmek ?"]
[null,"Leasing","Leasing plan","Leasing planı"]
[null,"Bürokosten","Office costs","Büro masrafları"]
[null,"Fuhrpark Betriebsmittel & NK","Fleet comsumables and additional costs","Araçlar, Yakıt vs ve diğer yan masraflar"]
[null,"Versicherungen","Insurance","Sigortalar"]
[null,"Werbekosten","Advertising costs","Reklam masrafları"]
[null,"Kosten der Warenabgabe","Costs of delivery","Mal yollama masrafları"]
[null,"Invest. + Abschreibungen","Investments & depreciation","Yatırımlar ve Amortismanlar"]
[null,"Bestandsveränderungen","Stock changes","Mal stoku değişimleri"]
[null,"Umsatz- Gewerbesteuer","VAT & Trading tax","KDV ve Ticari faaliyet vergisi"]
[null,"GuV 1. GJ","Profit & Loss, 1st business year ","Kar ve Zarar Hesabı 1. Faaliyet yılı"]
[null,"GuV 2. GJ","Profit & Loss, 2nd business year","Kar ve Zarar Hesabı 2. Faaliyet yılı"]
[null,"GuV 3. GJ","Profit & Loss, 3rd business year","Kar ve Zarar Hesabı 3. Faaliyet yılı"]
[null,"GuV","Profit & Loss Statement","Kar ve Zarar Hesabı"]
[null,"Finanzplan 1. GJ","Financing scheme, 1st business year","Finansman planı 1. Faaliyet yılı"]
[null,"Finanzplan 2. GJ","Financing scheme, 2nd business year","Finansman planı 2. Faaliyet yılı"]
[null,"Finanzplan 3. GJ","Financing scheme, 3rd business year","Finansman planı 3. Faaliyet yılı"]
[null,"Liquiditätsplan 1. GJ","Liquidity, 1st business year","Nakit akış planı 1. Faaliyet yılı"]
[null,"Liquiditätsplan 2. GJ","Liquidity, 2nd business year","Nakit akış planı 2. Faaliyet yılı"]
[null,"Liquiditätsplan 3. GJ","Liquidity, 3rd business year","Nakit akış planı 3. Faaliyet yılı"]
[null,"Gewinnberechnung","Profit calculation","Kazanç hesabı"]
[null,"Bilanz 1. GJ","Balance sheet, 1st business year ","Bilanço 1. Faaliyet yılı"]
[null,"Bilanz 2. GJ","Balance sheet, 2nd business year","Bilanço 2. Faaliyet yılı"]
[null,"Bilanz 3. GJ","Balance sheet, 3rd business year","Bilanço 3. Faaliyet yılı"]
[null,"Kennziffern","Balance crucial characteristics","Bilanço sonuçlarının anlamı ve değerlendirmesi"]
[null,"Bilanzgrafiken","Balance graphics","Bilanço grafikleri"]
[null,"Break Even","Break Even graphic","Break Even grafiği"]
[null,"Bürokostenentwicklung","Office costs graphic","Büro masrafları grafiği"]
[null,"Investitionen","Investment graphic","Yeni yatırımlar grafiği"]
[null,"Kosten Warenabgabe","Cost of delivery graphic","Mal yollama masrafları grafiği"]
[null,"Leasingkosten","Leasing costs graphic","Leasing grafiği"]
[null,"Liquiditätsverlauf","Liquidity graphic","Nakit durumu grafiği"]
[null,"Mietentwicklung","Renting graphic","Kiralar grafiği"]
[null,"Personalentwicklung","Personnel graphic","Maaşlar/Ücretler grafiği"]
[null,"Umsatz-Wareneinsatz-Fremdleistungen","Sales / Cost of goods / External services","Ciro / Mal girdisi / Dış hizmetler grafiği"]
[null,"Versicherungsbeiträge","Insurance graphic","Sigortalar grafiği"]
[null,"Werbung","Advertisement graphic","Reklam masrafları grafiği"]

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[{"$nulls":255},2]
[null,"Businessplan"]
[]
[null,"Version 2007 SR2"]
[null,"Deutsch / Englisch / Türkisch"]
[null,"© 1998 - 2007 Zanni + Partner"]
[]
[]
[]
[null,"Sprachauswahl"]
[null,"Language selection"]
[null,"Dil Seçimi"]
[]
[]
[]
[]
[null,"Bitte wählen Sie Ihre Sprache"]
[null,"Please select your language"]
[null,"Dil seçiminizi yapınız"]
[]
[{"$nulls":16},2]
[{"$nulls":15},"Deutsch","x"]
[null,"DE                                            EN                                           TR"]
[{"$nulls":15},"Englisch",""]
[]
[{"$nulls":15},"Türkisch",""]
[]
[{"$nulls":11},"Bitte wählen Sie:"]
[{"$nulls":11},"Deutsch"]
[{"$nulls":11},"Englisch"]
[{"$nulls":11},"Türkisch"]

{"sheet":"Versionskontrolle","index":4,"n_rows":276,"n_cols":4,"rows_kept":276,"merged":[[0,1,0,8],[6,1,6,8],[7,1,7,8],[8,1,8,8],[9,1,9,8],[10,0,15,255],[16,0,16,9],[17,0,17,9],[18,2,40,2],[18,3,19,8],[20,3,21,8],[22,3,23,8],[24,3,25,8],[26,3,27,8],[28,3,29,8],[30,3,31,8],[32,3,33,8],[34,3,35,8],[36,3,37,8],[38,3,39,8],[265,0,268,255],[269,0,269,9],[270,0,270,9],[271,0,271,9],[272,0,274,255],[275,0,275,9],[276,0,278,9],[279,0,279,9],[280,0,281,9],[283,0,283,9],[286,0,286,9]],"flags":["formulas_cached_only"]}
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["Businessplan Download\nPrüfen Sie ob bereits Versionsänderungen erfolgt sind!"]
["( Hierzu müssen Sie mit dem Internet verbunden sein. )"]
[{"$nulls":3},"Beschreibung Businessplan (Software Tool)"]
[]
[]
[]
[{"$nulls":3},"Anmeldung für zukünftige kostenlose Produktupdates"]
[]
[]
[]
[{"$nulls":3},"Professioneller Druckservice für einen perfekten Auftritt"]
[]
[]
[]
[{"$nulls":3},"Revisionsverzeichnis Businessplan"]
[]
[]
[]
[{"$nulls":3},"Beachten Sie unseren Haftungsausschluss / Disclaimer."]
[]
[]
[]
[{"$nulls":3},"Hinweis zum Setzen eines Links"]
{"$rows_empty":226}
["Version 2007 SR2"]
[]
[]
[]
["Aktuelle Businessplan Version als EXE Datei hier downloaden"]
[]
["Aktuelle Businessplan Version als ZIP Datei hier downloaden"]
[]
[]
[]
["Revisionsverzeichnis Businessplan"]

{"sheet":"Hinweise zur Dokumentenhilfe","index":5,"n_rows":95,"n_cols":256,"rows_kept":95,"merged":[[0,0,7,0],[1,2,1,3],[27,2,27,3],[38,2,38,3]],"flags":["formulas_cached_only"]}
["Nicht\nweiterlesen\nund \nsofort\nmit\nSchritt 1\nbeginnen!",{"$nulls":254},2]
[null,null,"1. Allgemeine Informationen über diese Dokumentenhilfe"]
[]
[{"$nulls":3},"Über die Hilfeblätter"]
[]
[{"$nulls":3},"Wir haben die Hilfe auf ein Minimum beschränkt, damit Sie schnell und zielsicher zum Erfolg kommen und sich nicht mit dem Lesen langer Texte beschäftigen müssen."]
[{"$nulls":3},"Die Hilfe ist Schritten (Schritt 1 bis 17) gegliedert und führt Sie durch das Dokument."]
[]
[null,null,"F","In jedem Hilfeblatt finden Sie (oben links) gelbe Links. Durch Auswahl eines Links, werden Sie direkt auf dieses Tabellenblatt geführt."]
[null,null,"F","Auf jedem Tabellenblatt finden Sie einen roten HILFE Link."]
[{"$nulls":3},"Sie können also bei Ihren Eingaben beliebig oft vom Hilfetext auf das Tabellenblatt und umgekehrt springen. Das vereinfacht Ihnen den Umgang mit dieser Datei."]
[]
[null,null,"F","Auf einige Tabellenblättern finden Sie rechts Informationsfelder, die Ihnen durch die Präsentation unterschiedlicher Werte das Ausfüllen der Tabellen erleichtern."]
[]
[]
[null,null,"G","In einem Hilfeblatt können keine Eingaben vorgenommen werden. \nWechseln Sie dazu in die jeweiligen Tabellenblätter."]
[]
[]
[{"$nulls":3},"Über die Bearbeitungsfelder in diesem Dokument"]
[null,null,"E  ","Alle Bearbeitungsfelder in den Tabellen sind farblich gekennzeichnet!"]
[]
[{"$nulls":3},"Tabellen ausdrucken"]
[]
[{"$nulls":3},"Zum Drucken markieren Sie die Tabellenblätter zum Ausdruck.\n\nVorgehensweise:\nDrücken Sie die Taste ''Strg'' und halten Sie fest. Dabei klicken Sie mit der Maus auf die Tabellenblätter, die zum Ausdruck bestimmt sind."]
[{"$nulls":3},"Sie sehen nun markierte Tabellenblätter. \nDrücken Sie die Taste ''STRG'' und ''P'' (für Print >> [D] Ausdruck <<)."]
[{"$nulls":3},"Aktivieren Sie unter der Option ''Drucken'' das Feld ''Ausgewählte Blätter''. \nMit ''OK'' wird der Druckvorgang gestartet. \nSie können das Druckmenü auch über die Menüleiste ''Datei'' und ''Drucken'' aktivieren."]
[]
[null,null,"2. Die Symbole/Zeichen der Dokumentenhilfe und Ihre Bedeutung"]
[null,null,"J","Tip"]
[{"$nulls":3},"Mit diesem Sysmbole werden Ihnen nützliche Hinweise angezeigt,\ndie Ihnen das Umgehen mit einem Businessplan vereinfachen."]
[null,null,"G","Beachten"]
[{"$nulls":3},"Mit diesem Sysmbole wird Ihnen angezeigt, welche Eingaben sorgfälltig geplant werden müssen.\nBedenken Sie das auf Plausibilität Ihrer Eingaben geprüft werden kann."]
[null,null,"s","Vorsicht"]
[{"$nulls":3},"Bei diesen Hinweisen müssen Sie aufpassen und Vorsichtig vorgehen."]
[null,null,":","Link ins Internet"]
[null,null,"P","Arbeitsschritte"]
[{"$nulls":3},"Führen Sie diese Schritte aus."]
[]
[null,null,"3. Die Hilfeschritte"]
[]
[null,null,"Schritt","Thema"]
[]
[]
[null,null,1,"Umsatzplanung"]
[]
[]
[null,null,2,"Personalplanung"]
[]
[]
[null,null,3,"Mieten"]
[]
[]
[null,null,4,"Leasing"]
[]
[]
[null,null,5,"Bürokosten"]
[]
[]
[null,null,6,"Fuhrpark Betriebsmittel & Nebenkosten"]
[]
[]
[null,null,7,"Versicherungen"]
[]
[]
[null,null,8,"Werbekosten"]
[]
[]
[null,null,9,"Kosten der Warenabgabe"]
[]
[]
[null,null,10,"Investitionen und Abschreibungen"]
[]
[]
[null,null,11,"Bestandsveränderungen"]
[]
[]
[null,null,12,"Vorsteuer (Umsatzsteuer [USt.]) / Gewerbesteuer"]
[]
[]
[null,null,13,"GuV (Gewinn- und Verlustrechnung)"]
[]
[]
[null,null,14,"Finanzplan"]
[]
[]
[null,null,15,"Liquiditätsplan"]
[]
[]
[null,null,16,"Gewinnberechnung"]
[]
[]
[null,null,17,"Planbilanz"]
[]
[]
[null,null,18,"Bilanzkennziffern"]

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[]
[null,"Bitte wählen Sie eine Währung aus."]
[]
[]
[]
[]
[{"$nulls":6},"Bitte wählen Sie!",1]
[{"$nulls":6},"Europa (EU)","EUR"]
[null,"Das Währungskürzel lautet:","---",{"$nulls":3},"Japan","JPY"]
[null,"","",{"$nulls":3},"Kanada","CAD"]
[{"$nulls":6},"Schweiz","CHF"]
[null,"Folgende Währung wird übernommen:","---",{"$nulls":3},"USA","USD"]
[{"$nulls":6},"andere","Eingabe"]
[]
[null,"Aktuelle Devisenkurse finden Sie im Internet"]

{"sheet":"Wahl der Gesellschaftsform","index":7,"n_rows":53,"n_cols":5,"rows_kept":53,"merged":[[0,3,0,5],[1,3,2,5],[3,3,3,5],[5,3,5,5],[6,3,6,5],[7,3,7,5],[8,3,8,5],[9,3,9,5],[10,3,10,5],[11,3,12,5],[15,1,16,1],[15,3,15,5],[16,3,16,5],[18,3,18,5],[19,3,19,5],[20,3,20,5],[21,3,21,5],[22,3,22,5],[23,3,23,5],[24,3,24,5],[25,3,25,5],[26,3,26,5],[27,3,27,5],[28,3,28,5],[29,3,29,5],[30,3,30,5],[31,3,31,5],[32,3,32,5],[33,3,33,5],[34,3,34,5],[35,3,35,5],[36,3,36,5],[37,3,37,5],[38,3,38,5],[39,3,39,5],[40,3,40,5],[41,3,41,5],[42,3,42,5],[43,3,43,5],[44,3,44,5],[45,3,45,5],[46,3,46,5],[47,3,47,5],[48,3,48,5],[49,3,49,5],[50,3,50,5],[51,3,51,5],[52,3,52,5],[53,3,53,5]],"flags":["formulas_cached_only"]}
[null,"Bitte wählen Sie\n eine Unternehmensform aus",null,"Das Unternehmen und die Wahl seiner Rechtsform \n(Anwendbar für Deutschland)"]
[{"$nulls":3},"Vor der Gründung muss die Rechtsform festgelegt werden. Diese Entscheidung hat Einfluß auf die weitere Gestaltung und Entwicklung des Unternehmens (Haftung, Geldeinlage usw.)."]
[null,"Standardeinstellung"]
[{"$nulls":3},"Man unterscheidet zwischen Einzelunternehmen, Personengesellschaften und Kapitalgesellschaften."]
[{"$nulls":3}," 1.","Gewerbetreibende (Einzelunternehmen)"]
[null,"oder alternativ :"]
[{"$nulls":3},"Bei diesen Rechtsformen ist der Firmengründer sein eigener Chef. Eindeutiger Nachteil dieser Rechtsform: Der Unternehmer haftet mit seinem gesamten Privatvermögen."]
[{"$nulls":3},"Dieses Unternehmen entsteht durch Eintragung des Gewerbes oder durch Beginn einer selbstständigen Tätigkeit.\n"]
[null," - keine Bilanzierung",null,"Eine Eintragung ins Handelsregister ist nicht erforderlich. Beschäftigt ein Einzelunternehmen mehrere Mitarbeiter, nutzt regelmäßig Wechsel als Zahlungsmittel und tätigt sehr hohe Umsätze, ist eine Eintragung ins Handelsregister erforderlich."]
[null," - Berücksichtigung von   \n    Privatentnahmen im \n    Liquiditätsplan",null,"Sogleich gelten dann auch die allgemeinen Vorschriften für Kaufleute des Handelsgesetzbuches (HGB)."]
[{"$nulls":3},"Es ist die günstigste und einfachste Form ein Unternehmen aufzubauen."]
[{"$nulls":3},"Wenn das Unternehmen erfogreich tätig ist und Kapital erwirtschaftet, sollte über eine Änderung der Rechtsform nachgedacht werden. Dieses kann zum Beispiel aus steuerlicher und rechtlicher Sicht (Haftung) sinnvoll sein."]
[]
["Personengesellschaft mit Bilanzierungspflicht und Kapitalgesellschaften",2,"  "]
[null,"Ihre Auswahl\n(Aktiv)",null," 2.","Andere Unternehmensformen (STANDARDEINSTELLUNG / Aktiv)"]
[null,2,null,"Melden mindestens zwei Personen gemeinsam ein Gewerbe an, so bilden sie eine Personengesellschaft."]
[{"$nulls":3},"Sie bleiben natürliche Personen und haften mit ihrem Privatvermögen, insoweit sie nicht eine Rechtsform mit beschränkter Haftung wählen. Folgende Personengesellschaften können gewählt werden:"]
[]
[]
[{"$nulls":3},"Gesellschaft bürgerlichen Rechts (GbR)"]
[{"$nulls":3},"Die Gesellschaft bürgerlichen Rechts (GbR) ist die einfachsten Form der Personengesellschaft. \nEs ist empfehlswert einen Gesellschaftsvertrag zwischen den Gesellschaftern zu schließen."]
[{"$nulls":3},"Es gibt weder ein vorgeschriebenes Mindestkapital, noch ist eine Eintragung ins Handelsregister erforderlich."]
[{"$nulls":3},"Wegen der unbegrenzten Haftung der Gesellschafter genießt die GbR hohes Ansehen bei Lieferanten und Kreditinstituten."]
[{"$nulls":3},"Das kann zur Überbrückung kurzfristiger Liquiditätsprobleme hilfreich sein. \nScheitert die GbR, scheitert aber auch die haftende Person!"]
[]
[{"$nulls":3},"Offene Handelsgesellschaft (oHG)"]
[{"$nulls":3},"Ab einem bestimmten Jahresumsatz muss eine GbR in eine oHG umgewandelt werden. Die OHG wird ins Handelsregister eingetragen. Steuerlich ist eine oHG nicht unbedingt die beste Lösung."]
[{"$nulls":3},"So besteht zum Beispiel, im Gegensatz zu den Rechtsformen 1. - 2.1, die volle Buchführungs- und Bilanzierungspflicht. Die Erstellung einer einfachen Einnahmen-Überschuß-Rechnung ist nicht mehr ausreichend."]
[{"$nulls":3},"Wegen der unbegrenzten Haftung der Gesellschafter genießt die oHG, wie auch die GbR hohes Ansehen bei Lieferanten und Kreditinstituten."]
[]
[{"$nulls":3},"Kommanditgesellschaft (KG)"]
[{"$nulls":3},"Die eingetragene Kommanditgesellschaft besteht aus einem unbeschränkt haftenden geschäftsführendem Komplementär. Die Kommanditisten  beteiligen sich an der Firma und haften in Höhe ihrer Einlage."]
[{"$nulls":3},"Ein Komplementär muß keine natürliche Person, sondern kann vielmehr auch eine andere Gesellschaft sein. Ist beispielsweise eine GmbH Komplementär, dann handelt es sich um eine GmbH & Co. KG."]
[]
[{"$nulls":3},"Kapitalgesellschaften"]
[{"$nulls":3},"Durch Eintrag ins Handelsregister entsteht bei der Unternehmensgründung eine juristische Person."]
[{"$nulls":3},"Gegenüber den Geschäftspartnern haftet nur die Kapitalgesellschaft mit Ihrem Vermögen."]
[{"$nulls":3},"Die Gesellschafter sind von dieser Haftung befreit. In der Regel haften diese aber für alle Bankkredite, die das Unternehmen in Anspruch nimmt, selbstschuldnerisch in voller Höhe."]
[{"$nulls":3},"Die wichtigsten Rechtsformen innerhalb dieser Gesellschaften sind:"]
[]
[{"$nulls":3},"Gesellschaft mit beschränkter Haftung (GmbH)"]
[{"$nulls":3},"Für Existenzgründer bietet die GmbH kaum Vorteile. Gerade zu Beginn einer unternehmerischen Tätigkeit ist diese Rechtsform zu aufwändig und teuer."]
[{"$nulls":3},"Die Haftungsbegrenzung ist im Grunde wertlos, da der Existenzgründer, wie oben bereits beschrieben, sowieso keine hohen Kredite oder Förderungen bekommt, ohne selbstschuldnerisch dafür zu bürgen."]
[{"$nulls":3},"Als weiteres Hindernis stellt sich oftmals das zur Gründung einer GmbH aufzubringende Stammkapital in Höhe von 25.000 € dar. In Höhe dieses Betrages haftet die Firma für Ihre Verpflichtungen, im Falle eines Konkurses."]
[{"$nulls":3},"Das Privatvermögen der Gesellschafter bleibt nur dann unberührt, wenn keine Bankbürgschaften oder dergleichen Verpflichtungen von den Gesellschaftern übernommen wurden."]
[]
[{"$nulls":3},"Aktiengesellschaft (AG)"]
[{"$nulls":3},"Das Gesellschaftskapital der Aktiengesellschaft stammt von Aktionären, die damit Miteigentümer sind."]
[{"$nulls":3},"Für Unternehmensgründer ist diese Rechtsform in der Regel ungeeignet, da die geforderte transparente Darstellung der Unternehmensdaten und der Aktivitäten die Gründer meist überfordert."]
[{"$nulls":3},"Aktiengesellschaften sind für große und kapitalintensive Unternehmen geeignet, die durch die Ausgabe weiterer Aktien neues Eigenkapital bilden."]
[{"$nulls":3},"Zur Pflicht gehört unter anderem eine Jahreshauptversammlung für die Aktionäre, auf der die Bilanz des abgelaufenen Geschäftsjahres vorgestellt und die Vorgehensweise für das kommende Geschäftsjahr festgelegt wird."]
[{"$nulls":3},"Im Gegensatz zu Personengesellschaften und der GmbH wird bei der AG zwischen den wirtschaftlichen Eigentümern, den Aktionären, und der Geschäftsleitung, dem Vorstand, unterschieden."]
[{"$nulls":3},"Der Vorstand wird durch einen Aufsichtsrat kontrolliert, der sich seinerseits vor der Hauptversammlung der Aktionäre verantwortet. Die Aktionäre der AG haften nur mit dem Aktienkapital."]

{"sheet":"Planungsjahre","index":8,"n_rows":17,"n_cols":8,"rows_kept":17,"merged":[[0,1,0,2],[1,1,1,2],[6,1,7,2],[9,1,11,2],[13,1,15,2]],"flags":["formulas_cached_only"]}
[]
[null,"Bitte tragen Sie Ihre Planungsjahre ein!"]
[]
[]
[]
[]
[]
[]
[null,"Für das erste Geschäftsjahr:","1. Geschäftsjahr"]
[]
[{"$nulls":6},"Bitte wählen Sie!",1]
[{"$nulls":6},"Europa (EU)","EUR"]
[null,"Für das zweite Geschäftsjahr:","2. Geschäftsjahr",{"$nulls":3},"Japan","JPY"]
[{"$nulls":6},"Kanada","CAD"]
[{"$nulls":6},"Schweiz","CHF"]
[{"$nulls":6},"USA","USD"]
[null,"Für das dritte Geschäftsjahr:","3. Geschäftsjahr",{"$nulls":3},"Andere","Eingabe"]

{"sheet":"präsentiert durch","index":9,"n_rows":6,"n_cols":2,"rows_kept":6,"flags":["formulas_cached_only"]}
[]
[null,"Version 2007 SR2"]
[]
[null,"Vorbereitet und präsentiert durch :"]
[]
[null,"   "]

{"sheet":"Schritt 1","index":10,"n_rows":86,"n_cols":256,"rows_kept":86,"merged":[[1,1,1,4],[11,2,12,2]],"flags":["formulas_cached_only"]}
[{"$nulls":255},1]
["1. Geschäftsjahr","Umsatzplanung"]
["2. Geschäftsjahr"]
["3. Geschäftsjahr",null,"Symb.","Vorgehensweise / Hinweise","Feld"]
[]
["Grafik"]
["Links",null,"J","Wenn Sie Textfelder z.B. im 1. Geschäftsjahr löschen, können Nullmeldungen in den Folgejahren ent-\nstehen. Löschen Sie deshalb die Felder mit einer Leertaste oder löschen Sie die Textfelder der Folgejahre ebenfalls."]
["weiter"]
["zurück",null,"P","Tragen Sie Ihren Namen/Firmennamen oder die Projektbezeichnung ein.","B3"]
[]
[null,null,"P","Tragen Sie Ihre Produkte und eine Kurzbeschreibung ein.","C8 - C40\nE9 - E41"]
[null,null,"J","Kurzdarstellung! Für eine Detailierte Beschreibung sollten Sie den Businessplan verwenden (Textdatei), "]
[{"$nulls":3},"da es sich bei dieser Ausarbeitung nur um Zahlenmaterial handelt und Beschreibungen in diesen Tabellenblättern nur der Plausibilität dienen."]
[{"$nulls":3},"Zeilen die nicht benötigt werden können Sie löschen.\nAlle Eingaben werden in das 2. und 3. Geschäftsjahr übernommen !"]
[]
[null,null,"P","Tragen Sie die Verkaufspreise der Wettbewerber ein.","E51 - E59"]
[]
[null,null,"J\n\nG","Wählen Sie einen Marktdurchschnitt.\nEine Einheit kann sowohl ein Produkt, als auch eine Dienstleistung betreffen.\n\nBeispiele:\nWettbewerbs-/Marktpreis je Einheit"]
[{"$nulls":3},"1 Schweissgerät zum Preis von 3.000 €\n1 Personalcomputer zum Preis von 1.000 € \n1 Haarschnitt zum Preis von 10 €\n1 Wagenwäsche zum Preis von 5 €"]
[]
[null,null,"P","Tragen Sie das Gesamtmarktvolumen (Anzahl der verkauften Einheiten) aller Anbieter ein.","F51 - F59"]
[null,null,"J","Am besten übernehmen Sie Zahlen aus offiziellen Marktstudien. \nSie können Marktstudien auch selber erstellen oder Berater mit der Erstellung beauftragen."]
[]
[null,null,":","Folgende Informationsquellen bieten Ihnen Marktdaten:"]
[{"$nulls":3},"Statistisches Bundesamt"]
[{"$nulls":3},"Deutscher Industrie- und Handelskammertag"]
[{"$nulls":3},"Industrie- und Handelskammer"]
[{"$nulls":3},"OECD (Organisation für wirtschaftliche Entwicklung und Zusammenarbeit)"]
[{"$nulls":3},"United Nations Economic Commission for Europe (ECE)"]
[]
[null,null,"P","Tragen Sie Ihre Einführungs- und Verkaufspreise für Ihre Produkte ein.","H51 - H59"]
[null,null,"J","Ihre Produktpreise solten Sie mit einer Analyse des Marktes bestimmen. \nMit Produktpreis werden auch Dienstleistungsangebote bezeichnet."]
[]
[null,null,"G","Bleiben Sie bei der Bestimmung Ihrer Preise realistisch. \nDer Markt diktiert den Preis Ihrer Produkte."]
[{"$nulls":3},"Beachten Sie das durch Erhöhung des Wettbewerbs, der zwangsläufig immer entsteht, Ihre Produkte einem Lebenszyklus unterliegen."]
[{"$nulls":3},"Nach der Einführungs- und Wachstumsphase (i.d.R. verdienen Sie erst ab der Wachstumsphase Geld) folgt eine Reife- und eine Sättigungsphase, die durch den Kampf um Marktanteile geprägt ist."]
[{"$nulls":3},"Meist brechen hier bereits die Gewinne ein. In der letzten Phase, der sogenannten Degenerationsphase, beschleunigen Konkurrenzangebote den Nachfrage- und Umsatzrückgang."]
[{"$nulls":3},"Daher planen Sie sehr sorgfälltig Ihren Marktpreis und planen Sie auch einen Worst Case Fall ([D] >>schlimmster Fall<<)."]
[]
[null,null,"P","Tragen Sie Ihr Verkaufsziel ein. ( Verkaufte Einheiten! )","I51 - I59"]
[]
[null,null,"s","Überlegen Sie gut was Sie erreichen können. \nBei der Außendarstellung spielt Ihr Ziel eine große Rolle."]
[{"$nulls":3},"Legen Sie sich zu hoch fest, wird man vielleicht sagen; ''unrealistisch geplant, ...''.\nLegen Sie sich zu tief fest, wird man vielleicht sagen: \n''wenig Erfolgschancen, schlechte Marktakzeptanz, .....''"]
[{"$nulls":3},"Bedenken Sie auch, das Ihre Absatzzahlen zu Ihrem Marketingaufwand (Tabellenblatt Werbekosten) passen müssen. Daher kontrollieren Sie beides zu einem späteren Zeitpunkt noch einmal und stimmen Sie es ggfls neu ab."]
[]
[null,null,"G","Als Ergebnis Ihrer Eingaben wird das Gesamtmarktvolumen,\nIhr Umsatzziel (Gesamtumsatz) und \nder Marktanteil berechnet und angezeigt.","E64 - E72\nH64 - H72\nI64 - I72"]
[]
[]
[]
[null,null,"P","Passen Sie Ihre Umsatzzahlen * und Monatsbezeichnungen ** (zum Beispiel: 01, 1, Januar oder Jan.) bzw. Zahlen an.","D84 - D106 *\nC84 - C106 **"]
[null,null,"J","Benutzen Sie dazu das blaue Informationsfeld."]
[{"$nulls":3},"Sie können dabei entweder eine gleichmäßige Verteilung des Umsatzes über die Monate oder","K79"]
[{"$nulls":3},"eine frei zu definierende prozentuale Verteilung wählen.","L81"]
[]
[{"$nulls":3},"Wählen Sie eine prozentuale Verteilung wird das Feld  K79  deaktiviert.","K81"]
[]
[{"$nulls":3},"Eine prozentuale Verteilung sollte immer angewendet werden, wenn Veränderungen des Kaufverhaltens während des Jahres eintreten. \n\nZum Beispiel im Einzelhandel auf Grund von Schlussverkäufen oder Feiertagen (Weihnachten, Ostern etc.)."]
[{"$nulls":3},"Wenn Sie diese Option wählen, dann tragen Sie die Werte in die eingeblendeten Felder ein.","L85 - L96"]
[null,null,"G","Die Summe aller Werte muss 100,0 % betragen."]
[null,null,"s","Sie können die Umsatzzahlen auch in die Umsatzfelder direkt eintragen. Beachten Sie dabei das Verknüpfungen zu den Informationsfeldern gelöscht werden und verloren gehen !","C84 - C106"]
[]
[{"$nulls":3},"Bedenken Sie das Ihre Absatzzahlen zu Ihrem Marketingaufwand (Tabellenblatt Werbekosten) passen müssen. Daher kontrollieren Sie beides zu einem späteren Zeitpunkt noch einmal und stimmen Sie es ggfls neu ab."]
[]
[null,null,"P","Fügen Sie Ihre Anmerkungen ein.","E84 - E106"]
[]
[null,null,"J","Nicht unbedingt erforderlich. Ansonsten könnte man z.B. eintragen: Siehe Entwicklung der Werbekosten und würde dem Leser eine Schlüssigkeit der Zahlen auf Basis des Marketings vermitteln."]
[]
[null,null,"P","Fügen Sie Ihre Wareneinsatz ein.","H64 - H72"]
[]
[]
[null,null,"G","Der Wareneinsatz bezieht sich auf den jeweiligen Monatsumsatz in der entsprechenden\nWarengruppe."]
[]
[null,null,"P","Fügen Sie Ihre Anmerkungen zum Wareneinsatz ein.","E116 - E127"]
[]
[null,null,"P","Fügen Sie die nötigen Fremdleistungen ein.","I64 - I72"]
[]
[]
[null,null,"G","Die Fremdleistungen beziehen sich auf den jeweiligen Monatsumsatz in der entsprechenden\nWarengruppe."]
[]
[null,null,"P","Fügen Sie Ihre Anmerkungen zu den Fremdleistungen ein.","E135 - E146"]
[]
[null,null,"P","Wiederholen Sie die oben genannten Schritte für das zweite und dritte Geschäftsjahr"]
[]
[null,null,"J","Die Daten bzw. Eingaben für das erste Geschäftsjahr werden übernommen. Sie können jedoch jedes Feld Ihren Wünschen entsprechend anpassen."]
[]
[null,null,"s","Anpassungen löschen die Verknüpfungen zu den Eingaben des ersten Geschäftsjahres."]

{"sheet":"Schritt 2","index":11,"n_rows":112,"n_cols":5,"rows_kept":112,"merged":[[1,1,1,4]],"flags":["formulas_cached_only"]}
[]
["1. Geschäftsjahr","Personalplan"]
["2. Geschäftsjahr"]
["3. Geschäftsjahr",null,"Symb.","Vorgehensweise / Hinweise","Feld"]
["Grafik"]
[null,null,"P","Tragen Sie die Positionen ein, die vergeben werden sollen, um den Geschäftsbetrieb aufzubauen.","E11 - E70"]
["Links",null,"J","Sie können neben Namen auch Stellenbezeichnungen eingeben und über die Anzahl der Plätze steuern.","G11 - G70"]
["weiter"]
["zurück",null,"P","Tragen Sie die Anzahl der Mitarbeiter ein.","G11 - G70"]
[]
[null,null,"P","Tragen Sie das Jahresgehalt der einzelnen Mitarbeiter ein.","H11 - H70"]
[]
[null,null,"P","Tragen Sie die Jahressondervergütung der Mitarbeiter ein."]
[null,null,"J","Z.B. Urlaubs- und Weihnachtsgeld oder Tantiemen. Zielgerichtete Sondervergütungen (z.B. Tantiemen) sind sinnvoller als Fixvergütungen. So werden Tantiemen vom Erreichen gewisser Ziele abhängig gemacht."]
[null,null,"G","Berücksichtigen Sie Tantiemenregelungen in Ihren Arbeits- und Dienstverträgen. Lassen Sie ihre Vereinbarungen (Arbeits- und Dienstverträge) juristisch prüfen."]
[]
[{"$nulls":3},"Entweder je Mitarbeiter oder","I11 - I70"]
[{"$nulls":3},"als Pauschale über einen Prozentsatz (x % vom Jahreslohn/Jahresgehalt).","I9"]
[]
[null,null,"J","Ein dreizehntes Monatsgehalt (oftmals als kombiniertes Urlaubs- u. Weihnachtsgeld vereinbart) entspricht einem Prozentsatz von 8,33% !","I9"]
[]
[null,null,"P","Tragen Sie den Beschäftigungszeitraum Ihrer Mitarbeiter ein.","K11 - K70"]
[null,null,"J","Hier können Sie Ihre Kosten gezielt steuern, indem Sie z.B. über einen Ablaufplan Ihre Personalrekrutierung vorplanen und die Beschäftigungszeiträume abgleichen."]
[null,null,"G","Die Personalgesamtkosten werden in den nachfolgenden Plänen auf 12 Monate verteilt. Somit planen Sie vielleicht bereits in den ersten Monaten Personalkosten ein, die Sie erst zu einem späteren Zeitraum benötigen."]
[null,null,"s","Sie schaffen dadurch zwar Liquiditätsreserven in den ersten Monaten, müssen aber auch Liquiditätsengpässe in den späteren Monaten berücksichtigen."]
[{"$nulls":3},"Es kann zu Liquiditätsproblemen führen, wenn Sie diese Gelder anderweitig einsetzen. Planen Sie sehr sorgfälltig!"]
[]
[null,null,"P","Tragen Sie die Reisekosten Ihrer Mitarbeiter ein.","M11 - M70"]
[]
[null,null,"J","Tragen Sie eine Pauschale ein und löschen bzw. nullen Sie die Felder, die Sie nicht benötigen. Die Pauschale wird in die Folgejahre übernommen.","M9"]
[]
[null,null,"P","Tragen Sie den Lohnnebenkostenanteil ein.","L81"]
[]
[null,null,"P","Wiederholen Sie die oben genannten Schritte für das zweite und dritte Geschäftsjahr"]
[]
[null,null,"J","Die Daten bzw. Eingaben für das erste Geschäftsjahr werden übernommen. Sie können jedoch jedes Feld Ihren Wünschen entsprechend anpassen."]
[]
[null,null,"P","Die Löhne und Gehälter können über eine Lohn- und Gehaltssteigerung gegenüber Vorjahr angepasst werden. Geben Sie hierzu nur den gewünschten Prozentsatz ein. \nDiese Eingabe wird vom zweiten in das dritte Geschäftsjahr übernommen.","D7"]
[]
[null,null,"s","Anpassungen löschen die Verknüpfungen zu den Eingaben des ersten Geschäftsjahres."]
[]
[]
[]
[{"$nulls":3},"Planungshilfe:"]
[]
[null,null,"P","Kontrollieren Sie die Anzahl der Mitarbeiter.","G9"]
[null,null,"P","Kontrollieren Sie die Personalgesamtkosten/Reisekosten und Lohnnebenkosten.","L/M76+L82"]
[]
[null,null,"J","Personalkosten und Pro-Kopf-Umsatz"]
[]
[{"$nulls":3},"Über den Pro-Kopf-Umsatz kann man zu Beginn einer Planung sehr einfach kontrollieren, ob man sich auf dem richten Weg befindet."]
[{"$nulls":3},"Dabei handelt es sich um eine grobe Kontrolle und gewisse Faktoren (sonstige Kosten) müssen berücksichtigt werden."]
[{"$nulls":3},"Je geringer der Lohnanteil an den Gemeinkosten ist, um so höher müssen Sie den Faktor für den Pro-Kopf-Umsatz ansetzen."]
[]
[{"$nulls":3},"Beispiel 1. Geschäftsjahr"]
[]
[{"$nulls":3},"Personalkosten"]
[{"$nulls":3},"Summe Personalgesamtkosten/Reisekosten und Lohnnebenkosten",0]
[{"$nulls":3},"Mitarbeiteranzahl",0]
[{"$nulls":3},"Ø Kosten je Mitarbeiter",""]
[{"$nulls":3},"Pro-Kopf-Umsatz"]
[{"$nulls":3},"Jahresumsatz",0]
[{"$nulls":3},"Mitarbeiteranzahl",0]
[{"$nulls":3},"Pro-Kopf-Umsatz",""]
[null,null,"G","Der Pro-Kopf-Umsatz sollte deutlich über den Ø Kosten je Mitarbeiter liegen."]
[]
[{"$nulls":3},"Faktor für den Pro-Kopf-Umsatz (2 bis ....)",2]
[{"$nulls":3},"Bei diesem Faktor ergibt sich ein Betrag von:",""]
[]
[{"$nulls":3},"Somit sollten Sie mit Ihren Mitarbeitern folgenden Umsatz erzielen, um wirtschaftlich zu arbeiten:",""]
[{"$nulls":3},"Ihr Überschuß/Defizit (-) beträgt demnach :",""]
[]
[null,null,"s","Berücksichtigen Sie bei der Betrachtung dieser Ergebnisse die sonstigen Gemeinkosten (Miete und sonstige Sachkosten für Geschäftsräume, Steuern, Abgaben und Pflichtbeiträge, Nebenkosten des"]
[{"$nulls":3},"Finanz- und Geldverkehrs, Kosten des Fuhr- und Wagenparks, Abschreibungen und Allgemeine Verwaltungskosten...) sowie die den Verkaufsartikeln zuordbaren Einzelkosten (Bezugspreise, Sonderverpackungen...)."]
[]
[null,null,"J","So wie Sie Ihre geplanten Personalkosten über den Umsatz kontrollieren können, ist auch der Weg in die andere Richtung, die Steuerung des Zielumsatzes über die Personalkosten, möglich."]
[]
[]
[{"$nulls":3},"Beispiel 2. Geschäftsjahr"]
[]
[{"$nulls":3},"Personalkosten"]
[{"$nulls":3},"Summe Personalgesamtkosten/Reisekosten und Lohnnebenkosten",0]
[{"$nulls":3},"Mitarbeiteranzahl",0]
[{"$nulls":3},"Ø Kosten je Mitarbeiter",""]
[{"$nulls":3},"Pro-Kopf-Umsatz"]
[{"$nulls":3},"Jahresumsatz",0]
[{"$nulls":3},"Mitarbeiteranzahl",0]
[{"$nulls":3},"Pro-Kopf-Umsatz",""]
[]
[{"$nulls":3},"Faktor für den Pro-Kopf-Umsatz (2 bis ....)",2]
[{"$nulls":3},"Bei diesem Faktor ergibt sich ein Betrag von:",""]
[]
[{"$nulls":3},"Somit sollten Sie mit Ihren Mitarbeitern folgenden Umsatz erzielen, um wirtschaftlich zu arbeiten:",""]
[{"$nulls":3},"Ihr Überschuß/Defizit (-) beträgt demnach :",""]
[]
[]
[{"$nulls":3},"Beispiel 3. Geschäftsjahr"]
[]
[{"$nulls":3},"Personalkosten"]
[{"$nulls":3},"Summe Personalgesamtkosten/Reisekosten und Lohnnebenkosten",0]
[{"$nulls":3},"Mitarbeiteranzahl",0]
[{"$nulls":3},"Ø Kosten je Mitarbeiter",""]
[{"$nulls":3},"Pro-Kopf-Umsatz"]
[{"$nulls":3},"Jahresumsatz",0]
[{"$nulls":3},"Mitarbeiteranzahl",0]
[{"$nulls":3},"Pro-Kopf-Umsatz",""]
[]
[{"$nulls":3},"Faktor für den Pro-Kopf-Umsatz (2 bis ....)",2]
[{"$nulls":3},"Bei diesem Faktor ergibt sich ein Betrag von:",""]
[]
[{"$nulls":3},"Somit sollten Sie mit Ihren Mitarbeitern folgenden Umsatz erzielen, um wirtschaftlich zu arbeiten:",""]
[{"$nulls":3},"Ihr Überschuß/Defizit (-) beträgt demnach :",""]

{"sheet":"Schritt 3","index":12,"n_rows":32,"n_cols":5,"rows_kept":32,"merged":[[1,1,1,4],[18,2,19,2]],"flags":["formulas_cached_only"]}
[]
["Tabellenblatt","Mieten"]
["Grafik"]
[null,null,"Symb.","Vorgehensweise / Hinweise","Feld"]
[]
["Links",null,"P","Tragen Sie die anfallenden Mieten in die entsprechenden Felder ein.","E10 - E43"]
["weiter",null,null,"Zweites Geschäftsjahr","E65 - E98"]
["zurück",null,null,"Drittes Geschäftsjahr","E120-E153"]
[null,null,"J","Bei der Raummiete können Sie z.B. über die Anzahl der Mitarbeiter dynamisch planen.\nBeispiel:"]
[{"$nulls":3},"Sie haben 10 Mitarbeiter geplant. Somit ergibt sich bei einem Raumbedarf von 20 qm / Mitarbeiter (inklusive der Nebenflächen mit ca. 25% der Gesamtfläche) bei einem Mietzins von 10 € / qm:"]
[{"$nulls":3},"10 Mitarbeiter x 20 qm/Mitarbeiter x 10 €/qm = 2000 €"]
[]
[{"$nulls":3},"Eine dynamische Planung können Sie über die blauen Informationsfelder bestimmen.\nBerücksichtigt werden Büro- und Werkstattflächen, gemäß Ihren Eingaben in den Personalplänen."]
[]
[null,null,"s","Planen Sie nicht dynamisch, wenn Ihr Vermieter diese Möglichkeit nicht einräumt oder keine Ausweichmöglichkeit besteht."]
[]
[null,null,"J","Prüfen Sie ob es für einzelne Güter auch Leasingangebote gibt. \nIn manchen Fällen kann Leasing günstiger sein."]
[]
[null,null,"J","KfZ Miete wird z.B. von einigen Anbietern als Full-Servive-Paket angeboten.","E31  -E39"]
[{"$nulls":3},"Enthalten sind u.a. Zulassung, Steuern, Gebühren, Versicherung, Wartung, Reparatur und Reifen-Service. Mobilität wird durch Ersatzfahrzeuge garantiert und Sie tragen kein Restwertrisiko."]
[{"$nulls":3},"Zweites Geschäftsjahr","E78  -E86"]
[{"$nulls":3},"Drittes Geschäftsjahr","E125-E133"]
[]
[null,null,"P","Tragen Sie die anfallenden Kautionen in die entsprechenden Felder ein.","G10 - G43"]
[{"$nulls":3},"Zweites Geschäftsjahr","G65 - G98"]
[{"$nulls":3},"Drittes Geschäftsjahr","G120-G153"]
[null,null,"J","Die Kautionen werden in den GuV Listen jeweils in Monat 1 aufgeführt und fallen nur einmalig an. Eine Verzinsung wurde nicht berücksichtigt."]
[]
[]
[null,null,"J","Die Daten bzw. Eingaben für das erste Geschäftsjahr werden übernommen. Sie können jedoch jedes Feld Ihren Wünschen entsprechend anpassen."]
[]
[null,null,"s","Anpassungen löschen die Verknüpfungen zu den Eingaben des ersten Geschäftsjahres."]

{"sheet":"Schritt 4","index":13,"n_rows":83,"n_cols":5,"rows_kept":83,"merged":[[1,1,1,4]],"flags":["formulas_cached_only"]}
[]
["Tabellenblatt","Leasing"]
["Grafik"]
[null,null,"Symb.","Vorgehensweise / Hinweise","Feld"]
[]
["Links",null,"P","Tragen Sie in die entsprechenden Felder die Nettopreise der Leasinggüter ein und geben Sie die vom Leasinggeber angebotenen Leasingraten ein.","E11 - E27\nF11 - F27"]
["weiter",null,null,"Zweites Geschäftsjahr","E45 - E61\nF45 - F61"]
["zurück",null,null,"Drittes Geschäftsjahr","E79 - E95\nF79 - F95"]
[]
[null,null,"G","Vorteile des Leasings:"]
[{"$nulls":3},"Ihr Eigenkapital und Ihre Kreditlinie wird geschont."]
[{"$nulls":3},"Leasing-Kosten fallen parallel zur Nutzung Ihrer Leasingobjekte an. Sie zahlen die anfallenden Leasingraten "]
[{"$nulls":3},"aus den Erträgen der Leasingobjekte."]
[{"$nulls":3},"Leasing-Kosten sind Fixkosten und somit gut planbar."]
[{"$nulls":3},"Leasingkosten sind Betriebsausgaben und steuerlich voll absetzbar. "]
[{"$nulls":3},"Sie investieren bilanzneutral. Der Leasinggeber aktiviert das Leasingobjekt in seiner Bilanz."]
[]
[null,null,"J","Prüfen Sie ob es für die Güter auch Mietangebote gibt. In manchen Fällen kann Mieten günstiger sein. "]
[]
[null,null,":","Beispielhafte Anbieter"]
[{"$nulls":3},"Linksammlung - Leasing"]
[]
[null,null,"G","Prüfen Sie sorgfälltig die angebotenen Laufzeiten der Güter. Zu lange Laufzeiten könnten Ihren Fortschritt bremsen. Im Bereich der Hard- und Software sollten Sie keine langen Laufzeiten wählen."]
[{"$nulls":3},"Es besteht die Gefahr mit der Ausstattung zu veraltern. Hier wird von einigen Anbietern eine Austauschoption angeboten."]
[]
[null,null,"P","Tragen Sie in die entsprechenden Felder die Leasinglaufzeit ein.","I11 - I27"]
[{"$nulls":3},"Zweites Geschäftsjahr","I45 - I61"]
[{"$nulls":3},"Drittes Geschäftsjahr","I79 - I95"]
[]
[null,null,"s","In die Tabelle tragen Sie nur >> NEUVERTRÄGE << ein. Über die Laufzeit werden alle erfassten Verträge übernommen."]
[{"$nulls":3},"ACHTUNG: Sie müssen Verträge in den Folgejahren NULLEN, wenn Sie keine Neuverträge\nabschliessen wollen."]
{"$rows_empty":18}
[null,"   1. Neuverträge eintragen (1. Geschäftsjahr)                                                                    2. Neuverträge für das Folgejahr prüfen und ggfls. herausnehmen (0)"]
{"$rows_empty":24}
[null,"   3. Ergebnis im Folgejahr, keine Neuverträge"]
[]
[]
[null,null,"J","Beispiel: Sie leasen im 1. Geschäftsjahr PC´s und wollen diese 3 Jahre nutzen. So tragen Sie nur im 1. Geschäftsjahr diese PC´s ein. Sie wollen im dritten Jahr weitere PC´s anschaffen."]
[{"$nulls":3},"So tragen Sie im 3. Jahr nur die >> NEUANSCHAFFUNGEN << ein."]
[]
[null,null,"J","Die Daten bzw. Eingaben für das erste Geschäftsjahr werden übernommen. Sie können jedoch jedes Feld Ihren Wünschen entsprechend anpassen."]
[]
[null,null,"s","Anpassungen löschen die Verknüpfungen zu den Eingaben des ersten Geschäftsjahres."]

{"sheet":"Schritt 5","index":14,"n_rows":17,"n_cols":5,"rows_kept":17,"merged":[[1,1,1,4]],"flags":["formulas_cached_only"]}
[]
["Tabellenblatt","Bürokosten"]
["Grafik"]
[null,null,"Symb.","Vorgehensweise / Hinweise","Feld"]
[]
["Links",null,"P","Tragen Sie in die entsprechenden Felder Ihre Kosten ein."]
["weiter",null,"J","Entweder durch Eingabe in die Berechnungsfelder oder -","C28-I28"]
["zurück",null,null,"Zweites Geschäftsjahr","C61-I61"]
[{"$nulls":3},"Drittes Geschäftsjahr","BC94-I94"]
[]
[{"$nulls":3}," - durch Eingabe in den dafür vorgesehenen Tabellenfelder.","C10-I21"]
[{"$nulls":3},"Zweites Geschäftsjahr","C43-I54"]
[{"$nulls":3},"Drittes Geschäftsjahr","C76-I87"]
[]
[null,null,"J","Führt zur Berechnung der monatlichen Kosten über eine Umlage (Verbrauch je Mitarbeiter)."]
[{"$nulls":3},"Zweites Geschäftsjahr","C61-I61"]
[{"$nulls":3},"Drittes Geschäftsjahr","C94-I94"]

{"sheet":"Schritt 6","index":15,"n_rows":19,"n_cols":5,"rows_kept":19,"merged":[[1,1,1,4]],"flags":["formulas_cached_only"]}
[]
["Tabellenblatt","Fuhrpark Betriebsmittel & NK"]
[]
[null,null,"Symb.","Vorgehensweise / Hinweise","Feld"]
[]
["Links",null,"P","Tragen Sie in die entsprechenden Felder Ihre Kosten ein."]
["weiter",null,"J","Entweder durch Eingabe in die Berechnungsfelder oder -","C28-I30"]
["zurück",null,null,"Zweites Geschäftsjahr","C62-I64"]
[{"$nulls":3},"Drittes Geschäftsjahr","C96-I98"]
[]
[{"$nulls":3}," - durch Eingabe in den dafür vorgesehenen Tabellenfelder.","C10-I21"]
[{"$nulls":3},"Zweites Geschäftsjahr","C43-I54"]
[{"$nulls":3},"Drittes Geschäftsjahr","C76-I87"]
[]
[null,null,"G","Die Versicherungsbeträge für KfZ werden nur in diesem Tabellenblatt erfasst und nicht nochmals im Tabellenblatt Versicherungen."]
[null,null,"J","Beachten Sie;"]
[{"$nulls":3},"    - das Wartungskosten nicht jeden Monat anfallen und sich nach Ihren gefahrenen km richten."]
[{"$nulls":3},"    - das Steuern nur einmal im Jahr anfallen, unmittelbar nach der Fahrzeuganmeldung."]
[{"$nulls":3},"    - das Versicherungen entweder einmalig, vierteljährlich oder monatlich anfallen."]

{"sheet":"Schritt 7","index":16,"n_rows":60,"n_cols":5,"rows_kept":60,"merged":[[1,1,1,4]],"flags":["formulas_cached_only"]}
[]
["Tabellenblatt","Versicherungen"]
["Grafik"]
[null,null,"Symb.","Vorgehensweise / Hinweise","Feld"]
[]
["Links",null,"P","Tragen Sie in die entsprechenden Felder Ihre Versicherungsbeiträge ein.","C10-H21"]
["weiter",null,null,"Zweites Geschäftsjahr","C37-H48"]
["zurück",null,null,"Drittes Geschäftsjahr","C64-H77"]
[null,null,"G","Die blauen Informationsfelder informieren Sie über Eckdaten, die auf einen Versicherungsabschluss wesentlichen Einfluss haben und schlagen Versicherungsbeiträge in den Tabellen vor."]
[{"$nulls":3},"Diese Beiträge sind reine Schätzungen und können durchaus von den tatsächlichen Versicherungsbeiträgen abweichen. Daher empfehlen wir Ihnen die Versicherungsbeiträge anzufragen."]
[{"$nulls":3},"Einige Versicherungen können Ihnen Online-Angebote unterbreiten, zumindest aber schnell auf Ihre Anfrage antworten."]
[]
[null,null,"G","Die Versicherungsbeträge für KfZ werden nur im Tabellenblatt Fuhrpark Betriebsmittel & NK erfasst und nicht nochmals in diesem Tabellenblatt."]
[]
[null,null,"J","Beachten Sie;"]
[{"$nulls":3},"   - das Versicherungen entweder einmalig, vierteljährlich oder monatlich anfallen."]
[]
[null,null,"J","Erläuterungen zu Versicherungen der betrieblichen Vorsorge: "]
[]
[{"$nulls":3},"1. Geschäfts- und Betriebsversicherung"]
[{"$nulls":3},"Diese Sachversicherung schützt einen Gewerbebetrieb vor finanziellen Folgen bei Schäden durch:"]
[{"$nulls":3}," - Feuer/Brand, Blitzschlag, Explosion"]
[{"$nulls":3}," - Einbruchdiebstahl, Vandalismus und Raub"]
[{"$nulls":3}," - Leitungswasser"]
[{"$nulls":3}," - Sturm und Hagel"]
[{"$nulls":3}," - Glasbruch"]
[]
[{"$nulls":3},"2. Geschäfts- und Betriebsgebäudeversicherung"]
[{"$nulls":3},"Eine Gebäudeversicherung schützt Sie als Eigentümer vor finanziellen Einbußen bei Schäden durch:"]
[{"$nulls":3}," - Feuer"]
[{"$nulls":3}," - Leitungswasser"]
[{"$nulls":3}," - Sturm und Hagel"]
[]
[{"$nulls":3},"3. Betriebsunterbrechungsversicherung"]
[{"$nulls":3},"Eine Betriebsunterbrechungsversicherung ersetzt:"]
[{"$nulls":3}," - Den entgangenen Gewinn"]
[{"$nulls":3}," - Die fortlaufenden Kosten"]
[{"$nulls":3}," - Die Aufwendungen für Schadenminderung, wie z.B. Überstundenzuschläge und Mieten für "]
[{"$nulls":3},"      Produktions-, Geschäfts- und Lagerräume"]
[]
[{"$nulls":3},"4. Betriebshaftpflichtversicherung"]
[{"$nulls":3},"Die Betriebshaftpflichtversicherung schützt bei: "]
[{"$nulls":3}," - Schäden aus den normalen Gefahren Ihres Betriebes; gleichgültig wer dafür verantwortlich ist."]
[{"$nulls":3}," - Regressforderungen der Berufsgenossenschaften und Krankenkassen."]
[{"$nulls":3}," - Umwelt-Schäden"]
[{"$nulls":3}," - Produkthaftpflicht-Schäden"]
[]
[{"$nulls":3},"5. Elektronikversicherung"]
[{"$nulls":3},"Eine Elektronikversicherung schützt Ihre elektronischen Anlagen (PC´s etc.) vor Schäden durch:"]
[{"$nulls":3}," - Brand"]
[{"$nulls":3}," - Überspannung/Kurzschluss"]
[{"$nulls":3}," - Diebstahl"]
[{"$nulls":3}," - Wasser"]
[{"$nulls":3}," - Fahrlässigkeit"]
[]
[]
[null,null,"s","Prüfen Sie die Angebote auf Ihren Inhalt (Versicherungsbedingungen)"]
[null,null,"G","In den Versicherungsbedingungen kann es von Versicherer zu Versicherer deutliche Abweichungen geben, die Preisunterschiede und Nachlässe rechtfertigen."]
[{"$nulls":3},"Versicherungsdiscounter lassen sich die günstigen Beiträge oftmals über schlechtere Vertragsbedingungen bezahlen."]
[{"$nulls":3},"Werden Gefahren ausgeschlossen oder nur dann eingebunden, wenn Sie eine weitere Versicherungen abschließen, kann ein günstiges Angebot teuer werden!"]

{"sheet":"Schritt 8","index":17,"n_rows":74,"n_cols":5,"rows_kept":74,"merged":[[1,1,1,4]],"flags":["formulas_cached_only"]}
[]
["Tabellenblatt","Werbekosten"]
["Grafik"]
[null,null,"Symb.","Vorgehensweise / Hinweise","Feld"]
["Links"]
[null,null,"P","Tragen Sie Ihre Werbemaßnahmen in Printmedien ein."]
["weiter",null,"J","Entweder durch Eingabe in die Berechnungsfelder oder -","C26-J26"]
["zurück",null,null,"Zweites Geschäftsjahr","C51-IJ51"]
[{"$nulls":3},"Drittes Geschäftsjahr","C77-J77"]
[]
[{"$nulls":3}," - durch Eingabe in den dafür vorgesehenen Tabellenfelder.","C11-C22"]
[{"$nulls":3},"Zweites Geschäftsjahr","C36-C47"]
[{"$nulls":3},"Drittes Geschäftsjahr","C62-C73"]
[]
[]
[null,null,"G","Planen Sie sorgfälltig Ihre Maßnahmen und wählen Sie das richtige Medium für Ihre Werbeaktion aus."]
[{"$nulls":3},"Fordern Sie bei den Verlagen aktuelle Mediadaten an, damit Sie sich ein umfassendes Bild über die Leserschaft, das Leseverhalten und die Informationsgewohnheiten machen können. "]
[{"$nulls":3},"Stellen Sie Aufwand, (Kosten Ihrer Anzeigenwerbung) und Nutzen (Kundengewinnung und Umsatz) gegenüber. "]
[{"$nulls":3},"Erst wenn Sie Ihre Anzeigenziele (Neukundengewinnung, Umsatzsteigerung) formulieren können und überzeugt vom Erfolg dieser Maßnahmen sind, sollten Sie diese Maßnahmen auch umsetzen."]
[{"$nulls":3},"Bedenken Sie das  Anzeigen und die damit verbundenen Nebenkosten (Werbeagentur, Grafiker, Film und Satz) teuer und nur von kurzer Dauer sind."]
[]
[null,null,":","Anbieter"]
[{"$nulls":3},"Linksammlung Printmedien"]
[]
[null,null,"P","Tragen Sie Ihre Werbemaßnahmen in Rundfunk und TV ein.","D11-D22"]
[{"$nulls":3},"Zweites Geschäftsjahr","D36-D47"]
[{"$nulls":3},"Drittes Geschäftsjahr","D62-D73"]
[]
[null,null,"G","Rundfunk- und Fernsehspots kommen meist nur in Frage, wenn Sie ein Massenprodukt anbieten. Für diese Art der Werbung gilt es sehr sorgfälltig zu planen. "]
[{"$nulls":3},"Hier werden Sie mit Sendeanstalten über Sekunden der Ausstrahlung verhandeln. Die Kosten für derartige Maßnahmen sind sehr hoch. Es ist daher für einen Existenzgründer eher unwahrscheinlich über dieses Medium zu werben."]
[{"$nulls":3},"Sollten Sie Maßnahmen planen, so nutzen Sie die Erfahrung und Kontakte von professionellen Werbeagenturen."]
[]
[null,null,":","Anbieter"]
[{"$nulls":3},"Linksammlung - Rundfunk und TV"]
[]
[null,null,"P","Tragen Sie Ihre Werbemaßnahmen im Bereich Mailing und Postsendungen ein.","E11-E22"]
[{"$nulls":3},"Zweites Geschäftsjahr","E36-E47"]
[{"$nulls":3},"Drittes Geschäftsjahr","E62-E73"]
[]
[null,null,"J","Gerade für Existenzgründer bietet sich dieses Marketinginstrument an. Mit geringem Aufwand (Kosten) können Sie auf Ihre Leistungen aufmerksam machen."]
[{"$nulls":3},"Mailing ist die Grundlage für ein Folgetelefonat, also ein Einstieg in den direkten Kundenkontakt, der i.d.R. durch ein Telefonat (geringster Aufwand, größter Nutzen) beginnt und meist mit einem Verkaufsgespräch endet."]
[]
[null,null,"P","Tragen Sie Ihre Werbemaßnahmen im Bereich Firmenzeitschriften, Broschüren und Prospekte ein.","F11-F22"]
[{"$nulls":3},"Zweites Geschäftsjahr","F36-F47"]
[{"$nulls":3},"Drittes Geschäftsjahr","F62-F73"]
[]
[null,null,"J","Mit einer ordentlichen Selbstdarstellung (Professionelle Qualität, klare Strukturierung, einfache und verständliche Sprache) können Sie den Einstieg bei Neukunden, in neue Märkte oder auf neue Marktsegmente wesentlich vereinfachen."]
[{"$nulls":3},"So können Sie Ihre Anschreiben Kurzfassen und laufen nicht Gefahr überlesen zu werden."]
[{"$nulls":3},"Ein vernünftiges Format (Inhalt, Anzahl der Seiten, interessante Aufmachung) wird, wenn auch nicht sofort aber wahrscheinlich gelesen."]
[]
[null,null,"P","Tragen Sie Ihre Werbemaßnahmen im Bereich Außenverpackung, Packungsbeilagen und Kataloge ein.","G11-G22"]
[{"$nulls":3},"Zweites Geschäftsjahr","G36-G47"]
[{"$nulls":3},"Drittes Geschäftsjahr","G62-G73"]
[]
[null,null,"J","Vor allem bei der Verpackung Ihrer Produkte ist eine ordentlichen Darstellung (Professionelle Qualität, klare Strukturierung, kurze und verständliche Bezeichnungen) wichtig."]
[{"$nulls":3},"Ein vernünftiges und vor allem standardisiertes Format, hilft Ihnen auf die Akzeptanz Ihrer Kunden zu treffen. "]
[{"$nulls":3},"Durch Integration in die CI (Corporate Identity) des Unternehmens werden Qualitätsgarantien immer auf den Inhalt der Verpackungen bezogen, egal ob der Kunde den Inhalt schon kennt oder es sich um ein neues Produkt handelt."]
[{"$nulls":3},"Eine Voraussetzung dafür ist die Bekanntheit des Unternehmens als Qualitätsgarant. Durch eine Standardisierung der Verpackungen sparen Sie erheblich bei deren Produktion."]
[]
[null,null,"P","Tragen Sie Ihre Werbemaßnahmen im Bereich Messen, Tourveranstaltungen, Kongresse u. Seminare ein.","H11-H22"]
[{"$nulls":3},"Zweites Geschäftsjahr","H36-H47"]
[{"$nulls":3},"Drittes Geschäftsjahr","H62-H73"]
[]
[null,null,":","Anbieter"]
[{"$nulls":3},"Linksammlung - Messen"]
[]
[null,null,"P","Tragen Sie Ihre Werbemaßnahmen im Bereich Produktmuster ein.","I11-I22"]
[{"$nulls":3},"Zweites Geschäftsjahr","I36-I47"]
[{"$nulls":3},"Drittes Geschäftsjahr","I62-I73"]
[]
[]
[null,null,"P","Tragen Sie Ihre sonstigen Werbemaßnahmen ein.","J11-J22"]
[{"$nulls":3},"Zweites Geschäftsjahr","J36-J47"]
[{"$nulls":3},"Drittes Geschäftsjahr","J62-J73"]

{"sheet":"Schritt 9","index":18,"n_rows":39,"n_cols":5,"rows_kept":39,"merged":[[1,1,1,4]],"flags":["formulas_cached_only"]}
[]
["Tabellenblatt","Kosten der Warenabgabe"]
["Grafik"]
[null,null,"Symb.","Vorgehensweise / Hinweise","Feld"]
[]
["Links",null,null,"Tragen Sie die Kosten für"]
["weiter",null,"P"," - Verpackungen"]
["zurück",null,"J","Entweder durch Eingabe in die Berechnungsfelder oder -","C27-J27"]
[{"$nulls":3},"Zweites Geschäftsjahr","C51-J51"]
[{"$nulls":3},"Drittes Geschäftsjahr","C75-J75"]
[]
[{"$nulls":3}," - durch Eingabe in den dafür vorgesehenen Tabellenfelder.","C12-C23"]
[{"$nulls":3},"Zweites Geschäftsjahr","C36-C47"]
[{"$nulls":3},"Drittes Geschäftsjahr","C60-C71"]
[]
[null,null,"P"," - Versand (Leichte und schnelle Transporte)"]
[null,null,"J","Entweder durch Eingabe in die Berechnungsfelder oder -","C27-J27\nC51-J51\nC75-J75"]
[{"$nulls":3}," - durch Eingabe in den dafür vorgesehenen Tabellenfelder.","D12-D23"]
[{"$nulls":3},"Zweites Geschäftsjahr","D36-D47"]
[{"$nulls":3},"Drittes Geschäftsjahr","D60-D71"]
[]
[null,null,"P"," - Versand (Speditionstransporte)"]
[null,null,"J","Entweder durch Eingabe in die Berechnungsfelder oder -","C27-J27\nC51-J51\nC75-J75"]
[{"$nulls":3}," - durch Eingabe in den dafür vorgesehenen Tabellenfelder.","E12-E23"]
[{"$nulls":3},"Zweites Geschäftsjahr","E36-E47"]
[{"$nulls":3},"Drittes Geschäftsjahr","E60-E71"]
[]
[null,null,"P"," - Sonstige Kosten der Warenabgabe"]
[null,null,"J","Entweder durch Eingabe in die Berechnungsfelder oder -","C27-J27\nC51-J51\nC75-J75"]
[{"$nulls":3}," - durch Eingabe in den dafür vorgesehenen Tabellenfelder.","F12-F23"]
[{"$nulls":3},"Zweites Geschäftsjahr","F36-F47"]
[{"$nulls":3},"Drittes Geschäftsjahr","F60-F71"]
[]
[{"$nulls":3},"in die Tabellen ein."]
[]
[null,null,"G","Gehen Sie nicht leichtfertig mit diesen Positionen um."]
[{"$nulls":3},"Bedenken Sie das bei steigendem Umsatz auch die Anzahl der Warenbewegung steigt. Preise, die für externe Warenbewegung leichtfertig vereinbart wurde, können dann zu Problemen führen."]
[{"$nulls":3},"Fazit: Planen Sie Ihr Geschäft komplett durch und vereinbaren Sie Staffelpreise. Ansonsten kontrollieren Sie diese Positionen regelmäßig und verhandeln Sie nach."]
[{"$nulls":3},"Wenn Sie selber ausliefern, dann kontrollieren Sie, ob externe Anbieter nicht günstiger sind."]

{"sheet":"Schritt 10","index":19,"n_rows":31,"n_cols":5,"rows_kept":31,"merged":[[1,1,1,4],[8,3,8,4]],"flags":["formulas_cached_only"]}
[]
["Tabellenblatt","Investitionen und Abschreibungen"]
["Grafik"]
[null,null,"Symb.","Vorgehensweise / Hinweise","Feld"]
["Links"]
["weiter",null,"G","Bevor wir Ihnen aufzeigen, welche Felder von Ihnen ausgefüllt werden müssen, wollen wir Ihnen einige grundsätzliche Ratschläge geben."]
["zurück"]
[{"$nulls":3}," - Prüfen Sie immer ob sich eine Investition auch wirklich lohnt. \n - Holen Sie sich Miet- oder Leasingangebote ein.\n - Bedenken Sie das Sie beim Kauf von Investitionsgütern"]
[{"$nulls":3},"\na) Ihre Liquidität aufbrauchen,\nb) zum Teil über einen langen Zeitraum Abschreiben müssen (36, 84 und 120 Monate) und \nc) Ihre Bilanz unter Umständen negativ beeinflussen (Sie senken mit den Abschreibungen Ihren Gewinn)."]
[]
[null,null,"J","Kurzlebige Technologiegüter, wie z.B. EDV können Sie besser Leasen oder Mieten. \nVergleichen Sie Ihre Alternativen."]
[{"$nulls":3},"\nKfz können Sie ebenfalls besser Leasen oder Mieten. Hierzu haben wir Ihnen in Schritt 3 (Mieten) und Schritt 4 (Leasing) beispielhafte Links genannt. Vergleichen Sie auch hier Ihre Alternativen.\n"]
[{"$nulls":3},"Natürlich können Investitionen auch Vorteilhaft sein, aber Sie werden höchstwahrscheinlich nicht ohne weitere Sicherheiten bei der Kreditvergabe auskommen, insoweit Sie Ihre Investitionen nicht aus dem Cash-Flow oder Ihren Eigenmitteln bestreiten können.\n"]
[{"$nulls":3},"Bei Kreditinstituten werden Ihre Neuinvestitionen dazu weit unter 100% bewertet, da Sie schon bei der Anschaffung an Wert verlieren. \n\nDaher unser Rat:"]
[]
[null,null,"G","Prüfen Sie jede Investition sehr sorgfälltig und vergleichen Sie alle Möglichkeiten, die Ihnen durch Mieten oder Leasing geboten werden."]
[]
[null,null,"P","Tragen Sie die Investitionsbeträge in die entsprechenden Felder ein."]
[{"$nulls":3},"Erstes Geschäftsjahr","E11-E26"]
[{"$nulls":3},"Zweites Geschäftsjahr","E44-E59\n"]
[{"$nulls":3},"Drittes Geschäftsjahr","E77-E92\n"]
[]
[null,null,"P","Tragen Sie die Abschreibungszeiträume für die Investitionsgüter in die entsprechenden Felder ein."]
[{"$nulls":3},"Erstes Geschäftsjahr","H11-H26"]
[{"$nulls":3},"Zweites Geschäftsjahr","H44-H59\n"]
[{"$nulls":3},"Drittes Geschäftsjahr","H77-H92\n"]
[]
[null,null,"s","In die Tabelle tragen Sie nur >> NEUANSCHAFFUNGEN << ein. Über den Abschreibungszeitraum werden alle erfassten Investitionen übernommen."]
[]
[null,null,"J","Beispiel: Sie kaufen im 1. Geschäftsjahr Maschinen und wollen diese, wie üblich, 10 Jahre nutzen."]
[{"$nulls":3},"So tragen Sie nur im 1. Geschäftsjahr diese Maschinen ein. Sie wollen im dritten Jahr weitere Maschinen anschaffen. So tragen Sie im 3. Jahr nur die >> NEUANSCHAFFUNGEN << ein."]

{"sheet":"Schritt 11","index":20,"n_rows":27,"n_cols":5,"rows_kept":27,"merged":[[1,1,1,4],[15,3,15,4],[16,3,16,4],[25,0,26,0]],"flags":["formulas_cached_only"]}
[]
["Tabellenblatt","Bestandsveränderungen"]
[]
[null,null,"Symb.","Vorgehensweise / Hinweise","Feld"]
[]
["Links",null,"P","Tragen Sie Ihren Bestand an halbfertigen Erzeugnissen ein."]
["weiter",null,null,"Erstes Geschäftsjahr","C11 - C22"]
["zurück",null,null,"Zweites Geschäftsjahr","C28 - C39"]
[{"$nulls":3},"Drittes Geschäftsjahr","C45 - C56"]
[]
[null,null,"P","Tragen Sie Ihren Bestand an fertigen Erzeugnissen ein."]
[{"$nulls":3},"Erstes Geschäftsjahr","D11 - D22"]
[{"$nulls":3},"Zweites Geschäftsjahr","D28 - D39"]
[{"$nulls":3},"Drittes Geschäftsjahr","D45 - D56"]
[]
[null,null,"G","Der Wert der halbfertigen und fertigen Erzeugnisse errechnet sich aus den Kosten, die bei der Herstellung angefallen sind. Nur diese zuordbaren Kosten dürfen berücksichtigt werden."]
[{"$nulls":3},"Dazu zählen Rohstoffe,  abgerechnete Fremdleistungen, Löhne und Verschleiß der Maschinen, mit dem die Erzeugnisse gefertigt wurden."]
[]
[]
[{"$nulls":3},"Planungshilfe (Tragen Sie Ihre Werte ein) :"]
[]
[{"$nulls":3},"Rohstoffe",{"v":0,"d":"0 €"}]
[{"$nulls":3},"Fremdleistungen",{"v":0,"d":"0 €"}]
[{"$nulls":3},"Löhne",{"v":0,"d":"0 €"}]
[{"$nulls":3},"Verschleiß an Maschinen",{"v":0,"d":"0 €"}]
["zum Tabellenblatt wechseln",null,null,"Sonstige zuordbare Kosten",{"v":0,"d":"0 €"}]
[{"$nulls":3},"Kalkulierter Betrag (Summe)",{"v":0,"d":"0 €"}]

{"sheet":"Schritt 12","index":21,"n_rows":11,"n_cols":4,"rows_kept":11,"merged":[[1,1,1,4]],"flags":["formulas_cached_only"]}
[]
["Tabellenblatt","Vorsteuer (Umsatzsteuer [USt.]) / Gewerbesteuer"]
[]
[null,null,"Symb.","Vorgehensweise / Hinweise"]
[]
["Links",null,"P","Tragen Sie Ihre USt-Einnahmen und USt-Ausgaben in das Tabellenblatt ein.\n(Gleiches gilt natürlich auch für die Gewerbesteuer)"]
["weiter"]
["zurück",null,"G","Es steht für jedes Halbjahr eine Einnahme- und eine Ausgabentabelle zur Verfügung."]
[{"$nulls":3},"Für jedes Halbjahr wird Ihnen unter der letzten Ausgabentabelle ein Ergebnis angezeigt, welches in die GuV und Liquiditätsplanung aufgenommen wird."]
[]
[{"$nulls":3},"Sie können im Feld ''Benennung/Vermerk'' Hinweise auf die Art der Steuer oder sonstiger Bezüge angeben."]

{"sheet":"Schritt 13","index":22,"n_rows":88,"n_cols":5,"rows_kept":88,"merged":[[1,1,1,4]],"flags":["formulas_cached_only"]}
[]
["1. Geschäftsjahr","GuV (Gewinn- und Verlustrechnung)"]
["2. Geschäftsjahr"]
["3. Geschäftsjahr",null,"Symb.","Vorgehensweise / Hinweise","Feld"]
[]
[null,null,"J","In der GuV Rechnung finden Sie alle Einnahmen und Ausgaben, die Sie in den vorherigen Schritten eingetragen haben, wieder. Teilweise werden Beträge anders aufgeführt, wie vorher eingegeben."]
["Links",null,null,"Beispiel: \nIn der Zelle Leasing wird der Fuhrpark nicht berücksichtigt, der in der Zelle Fuhrpark (Miete/Leasing) aufgeführt wird."]
["weiter",null,null,"In der Zelle Mieten werden Raumkosten und Fuhrpark nicht berücksichtigt, deren Beträge sich in den Zellen Raumkosten und Fuhrpark (Miete/Leasing) befinden."]
["zurück"]
[null,null,"P","Tragen Sie Ihre sonstigen betrieblichen Erträge ein."]
[null,null,"G","Sonstige betriebliche Erträge stellen eine Sammelposition dar. Es handelt sich um die Erträge, die zu den Bestandteilen der gewöhnlichen Geschäftstätigkeit zählen."]
[{"$nulls":3},"\nDazu zählen zum Beispiel:\n"]
[{"$nulls":3}," - Auflösung von Rückstellungen \n - Kursgewinne\n - Eingänge aus bereits abgeschriebenen Forderungen\n - Erträge aus dem Abgang von Vermögensgegenständen des Anlagevermögens\n - Erträge aus der Auflösung von Sonderposten mit Rücklageanteil ..........."]
[]
[{"$nulls":3},"GuV 1. GJ","C10-H10\nC56-H55"]
[]
[{"$nulls":3},"GuV 2. GJ","C10-H10\nC56-H55"]
[]
[{"$nulls":3},"GuV 3. GJ","C10-H10\nC56-H55"]
[]
[null,null,"P","Tragen Sie Ihre Kosten für Instandhaltungsmassnahmen ein."]
[null,null,"J","Planen Sie immer Reserven für Instandhaltung ein. \nSobald Sie Anschaffungen tätigen müssen Sie auch Instandhaltungsmaßnahmen berücksichtigen."]
[{"$nulls":3},"Sprechen Sie mit den Herstellern über Erfahrungswerte und planen Sie für unvorhersehbare Ereignisse etwas mehr Reserven ein. Stellen Sie sich vor, Sie verdienen mit einer Maschine Ihren Lebensunterhalt und plötzlich tritt ein Defekt auf."]
[{"$nulls":3},"Sie haben keine Instandhaltung berücksichtigt und Ihr Kreditinstitut bewilligt Ihnen keinen Kredit.\nStellen Sie sich das einaml vor."]
[]
[{"$nulls":3},"GuV 1. GJ","C30-H30\nC76-H76"]
[]
[{"$nulls":3},"GuV 2. GJ","C30-H30\nC76-H76"]
[]
[{"$nulls":3},"GuV 3. GJ","C30-H30\nC76-H76"]
[]
[null,null,"P","Tragen Sie Ihre Aufwendungen für Beratungsleistungen (Unternehmensberater / Steuerberater / Rechtsanwälte) ein."]
[]
[{"$nulls":3},"GuV 1. GJ","C31-H31\nC77-H77"]
[]
[{"$nulls":3},"GuV 2. GJ","C31-H31\nC77-H77"]
[]
[{"$nulls":3},"GuV 3. GJ","C31-H31\nC77-H77"]
[]
[null,null,"P","Tragen Sie Ihre sonstigen betrieblichen Aufwendungen, die bisher mit keinem Tabellenblatt erfasst wurden, ein.\n"]
[null,null,"G","Unter diesem Posten sumieren Sie die betrieblich verursachten Aufwendungen, die in der GuV nicht getrennt von anderen Posten auszuweisen sind. Unter den sonstigen betrieblichen Aufwendungen versteht man u.a.:\n"]
[{"$nulls":3}," - Bildung von Rückstellungen\n - Einstellungen in die Sonderposten mit Rücklageanteil\n - Verluste aus dem Verkauf von Anlagengegenständen\n - Verluste aus dem Abgang von Gegenständen des Umlaufvermögens ......"]
[{"$nulls":3},"GuV 1. GJ","C32-H32\nC78-H78"]
[]
[{"$nulls":3},"GuV 2. GJ","C32-H32\nC78-H78"]
[]
[{"$nulls":3},"GuV 3. GJ","C32-H32\nC78-H78"]
[]
[null,null,"P","Tragen Sie außerordentliche Erträge ein."]
[null,null,"G","Die außerordentlichen Erträge umfassen nur noch die Erträge, die außerhalb der gewöhnlichen Geschäftstätigkeit anfallen. Diese Erträge sind außergewöhnlicher Art, selten vorkommend und von großer materieller Bedeutung."]
[{"$nulls":3},"Dazu zählen zum Beispiel Gewinne aus Betriebsveräußerung, Sanierungserfolge (z.B. bei Forderungsverzicht von Lieferanten) und einmalige Zuschüsse (Förderung)."]
[]
[{"$nulls":3},"GuV 1. GJ","C39-H39\nC85-H85"]
[]
[{"$nulls":3},"GuV 2. GJ","C39-H39\nC85-H85"]
[]
[{"$nulls":3},"GuV 3. GJ","C39-H39\nC85-H85"]
[]
[null,null,"P","Tragen Sie außerordentliche Aufwendungen ein."]
[null,null,"G","Die außerordentlichen Aufwendungen umfassen nur noch die Aufwendungen, die außerhalb der gewöhnlichen Geschäftstätigkeit anfallen."]
[{"$nulls":3},"Dazu zählen zum Beispiel Verluste aus Betriebsveräußerung oder aber außerordentliche Abschreibungen auf Grund von Betriebsschließungen oder eines Versicherungsschadens (z.B. bei Unterdeckung)."]
[]
[{"$nulls":3},"GuV 1. GJ","C40-H40\nC86-H86"]
[]
[{"$nulls":3},"GuV 2. GJ","C40-H40\nC86-H86"]
[]
[{"$nulls":3},"GuV 3. GJ","C40-H40\nC86-H86"]
[]
[null,null,"P","Tragen Sie erfolgswirksame Steuern ein."]
[null,null,"G","Alle erfolgswirksamen Steuern, außgenommen der Steuern auf Einkommen und Ertrag, werden unter dieser Position ausgewiesen."]
[{"$nulls":3},"Dazu zählen die Gewerbekapitalsteuer, die Vermögenssteuer, die Grundsteuer, die Kfz-Steuer, die gesellschaftssteuer und die Versicherungssteuer."]
[]
[{"$nulls":3},"GuV 1. GJ","C41-H41\nC87-H87"]
[]
[{"$nulls":3},"GuV 2. GJ","C41-H41\nC87-H87"]
[]
[{"$nulls":3},"GuV 3. GJ","C41-H41\nC87-H87"]
[]
[null,null,"P","Tragen Sie die Steuern auf Einkommen und Ertrag ein."]
[null,null,"G","Jede Kapitalgesellschaft ist als juristische Person mit seinem Gewinn körperschaftsteuerpflichtig. Halten Sie Gewinne ein, bilden Sie Gewinnrücklagen."]
[{"$nulls":3},"Diese dienen der Selbstfinanzierung der Gesellschaft und unterliegen der Körperschaftsteuer (Steuersatz z.Z. 45%)."]
[{"$nulls":3},"Schüttet die Gesellschaft an die Gesellschafter Gewinne aus, ist die Ausschüttung mit einem Steuersatz von z.Z. 30 % belastet und wird dazu noch mit Kapitalertragsteuer belastet, mit einem Steuersatz von z.Z. 25 %."]
[{"$nulls":3},"Die ausgeschütteten Gewinne (Bruttodividende) werden bei persönlichen Einkommensteuer der Gesellschafter nochmals versteuert."]
[]
[null,null,"J","Die Körperschaftssteuern wurden bereits berücksichtigt.","I134"]
[{"$nulls":3},"GuV 1. GJ","I134"]
[{"$nulls":3},"GuV 2. GJ","I134"]
[{"$nulls":3},"GuV 3. GJ","I134"]

{"sheet":"Schritt 14","index":23,"n_rows":84,"n_cols":5,"rows_kept":84,"merged":[[1,1,1,4]],"flags":["formulas_cached_only"]}
[]
["1. Geschäftsjahr","Finanzplan"]
["2. Geschäftsjahr"]
["3. Geschäftsjahr",null,"Symb.","Vorgehensweise / Hinweise","Feld"]
[]
["Links",null,"P","Tragen Sie in Ihre Eigenmittel ein."]
["weiter",null,null,"Finanzplan 1. GJ","E12 - E14"]
["zurück",null,null,"Finanzplan 2. GJ","E12 - E14"]
[{"$nulls":3},"Finanzplan 3. GJ","E12 - E14"]
[]
[null,null,"P","Tragen Sie das Fremdkapital ein, welches Sie in Anspruch nehmen, den Zinssatz (% p.a.) und die Tilgung (% p.a.) ein."]
[{"$nulls":3},"Finanzplan 1. GJ","E20 - E26\nG20 - G22\n"]
[{"$nulls":3},"Finanzplan 2. GJ","E20 - E26\nG20 - G22\n"]
[{"$nulls":3},"Finanzplan 3. GJ","E20 - E26\nG20 - G22\n"]
[]
[]
[{"$nulls":3},"Planungshilfe:"]
[]
[{"$nulls":3},"Aus den bisherigen Eingaben ergibt sich folgender Finanzbedarf:"]
[]
[{"$nulls":3},"Eigenmittel",0]
[{"$nulls":3},"Fremdkapital",0]
[{"$nulls":3},"Fördermittel",0]
[{"$nulls":3},"Summe",0]
[]
[{"$nulls":3},"Kapitalbedarf",0]
[{"$nulls":3},"bei einem durchschnittlichen Zahlungsziel von: ",{"v":0,"d":"0 Monat(e)"}]
[]
[null,null,"G","Durch eine Veränderung des Zahlungsziels verändert sich zwangsläufig auch der Kapitalbedarf !"]
[]
[]
[]
[null,null,"P","Tragen Sie die Rückstellungen (Gewinnrücklagen) ein, die Sie schaffen wollen."]
[{"$nulls":3},"Finanzplan 1. GJ","E28"]
[{"$nulls":3},"Finanzplan 2. GJ","E28"]
[{"$nulls":3},"Finanzplan 3. GJ","E28"]
[null,null,"J\n\nG","Die Rückstellungen dienen der Sicherung des Eigenkapitals. Sie sind wichtig für das Wachstum eines Unternehmens. \n\nDie Rückstellungen für Körperschaftssteueren werden vom Programm berechnet und in die Tabelle automatisch übernommen."]
[]
[null,null,"G","Allgemeiner Hinweis zu Rückstellungen:"]
[{"$nulls":3},"Rückstellungen können nur unter betimmten Voraussetzungen gebildet werden. Sie belasten den Gewinn (reduzierend) und verkleinern so das Jahresergebnis. Buchungstechnisch werden Sie als Aufwand abgeführt."]
[{"$nulls":3},"Bei diesem Bilanzposten setzt man eine spätere Zahlungsverpflichtung voraus, deren Höhe und Zahlungsfrist noch nicht bekannt ist."]
[{"$nulls":3},"Das HGB (§249) legt Rückstellungen nur für ungewisse Verbindlichkeiten und für drohende Verluste aus schwebenden Geschäften fest."]
[]
[{"$nulls":3},"Rückstellungen können gebildet werden für:"]
[{"$nulls":3}," - gesetzliche oder vertragliche Garantieverpflichtungen"]
[{"$nulls":3}," - Gewährleistungen"]
[{"$nulls":3}," - drohende Verluste aus schwebenden Geschäften"]
[{"$nulls":3}," - Reparaturarbeiten im ersten Qtl. Des Folgejahres"]
[{"$nulls":3}," - Pensionen und ähnliche Verpflichtungen"]
[{"$nulls":3}," - Steuerverpflichtungen"]
[]
[{"$nulls":3},"Sie sehen die an diesen Vorgaben die eingegrenzte Möglichkeit zur Bildung von Rückstellungen."]
[]
[null,null,"s","Sonstige Rückstellungen wirken sich auf den Gewinn aus. Die Rückstellungen für zu leistende Steuern hingegen finden sich in der Bilanz als Posten wieder, der den Gewinn nicht beeinflusst."]
[{"$nulls":3},"Im Hinblick auf das Ziel dieses Tools, dem schnellen und unkomplizierten Erstellen eines Businessplans, vor allem für Existenzgründer, besteht derzeit keine Möglichkeit sonstige Rückstellungen zu berücksichtigen."]
[{"$nulls":3},"Würde diese Möglichkeit bestehen, wären zu viele Veränderungsmöglichkeiten notwendig. Durch diese dann vorhandenen Veränderungsmöglichkeiten, wären sicherlich zahlreiche Planungsergebnisse unkorrekt."]
[]
[null,null,"P","Tragen Sie alle Fördergelder ein, die Sie in Anspruch nehmen können und die Ihnen auch bewilligt werden, den Zinssatz (% p.a.) und die Tilgung (% p.a.) ein."]
[{"$nulls":3},"Finanzplan 1. GJ","E33 - E46\nG33 - G46\n"]
[{"$nulls":3},"Finanzplan 2. GJ","E33 - E46\nG33 - G46\n"]
[{"$nulls":3},"Finanzplan 3. GJ","E33 - E46\nG33 - G46\n"]
[null,null,"G","Für viele Förderprogramme muss die Hausbank einen Teil des Risikos übernehmen oder Sicherheiten von Ihnen fordern. Sie müssen also auch hierzu vorhandenes Eigenkapital aufbringen."]
[{"$nulls":3},"Auch wenn vom Förderer ein Obligo der Banken gefordert wird, heißt das nicht, Freistellung von Sicherheiten."]
[{"$nulls":3},"Daher sprechen Sie mit Ihrem Kreditgeber über seine Bereitschaft Förderanträgen zu stellen. Erst wenn Sie Ihren Kreditgeber von Ihrer Idee oder Vorhaben überzeugt haben, wird er für Sie Förderanträge stellen."]
[]
[null,null,"s","Bei Förderanträgen gilt der Grundsatz, dass Förderhilfen im Regelfall vor Beginn einer Maßnahme beantragt werden müssen. Halten Sie sich nicht daran, könnten Sie sich Förderungsschädlich verhalten und damit Ihre Förderungswürdigkeit verlieren."]
[]
[null,null,":","Fördermittel, Bürgschaften, Beteiligungen und Kreditinstitute in Deutschland:"]
[null,null,1,"Bundesministerium für Wirtschaft und Technologie (BMWi)"]
[null,null,2,"BMWi Förderberatung"]
[null,null,3,"Bürgschaftsbank für Sozialwirtschaft GmbH (BbfS)"]
[null,null,4,"DEG – Deutsche Investitions- und Entwicklungsgesellschaft mbH"]
[null,null,5,"Kreditanstalt für Wiederaufbau (KfW)"]
[null,null,6,"Verband der Bürgschaftsbanken e. V."]
[null,null,7,"Hermes Kreditversicherungs-AG"]
[null,null,8,"Institut der deutschen Wirtschaft"]
[]
[]
[null,null,"J","Mit dem Finanzplan zeigen Sie auf, aus welchen Mitteln sich Ihre Unternehmensfinanzierung zusammensetzt."]
[{"$nulls":3},"Sie können den Finanzplan jederzeit den aktuellen Gegebenheiten anpassen."]
[{"$nulls":3},"Kontrollieren Sie in regelmäßigen Abständen, ob es neue und vielleicht günstigere Finanzierungsmöglichkeiten gibt."]
[{"$nulls":3},"Im Internet können Sie sich schnell einen Überblick verschaffen. Sprechen Sie von Zeit zu Zeit mit Ihrem Firmenkundenbetreuer über Neuigkeiten und Veränderungen im Kreditgeschäft."]
[]
[null,null,"s","Beachten Sie, daß Zuschüsse unter die außerordentlichen Erträge fallen und die Bilanz evtl. angepaßt werden muß."]

{"sheet":"Schritt 15","index":24,"n_rows":36,"n_cols":5,"rows_kept":36,"merged":[[1,1,1,4]],"flags":["formulas_cached_only"]}
[]
["Grafik","Liquiditätsplan"]
[]
[null,null,"Symb.","Vorgehensweise / Hinweise","Feld"]
["Links"]
["weiter",null,"J","Das Zahlenmaterial im Liquiditätsplan ist das Ergebnis Ihrer Eingaben. GuV (Gewinn- und Verlustrechnung), der Finanz- und der Liquiditätsplan enthalten das Zahlenmaterial der Bilanzen."]
["zurück"]
[{"$nulls":3},"Der Liquiditätsplan basiert auf einem Zu- und Abfluss-Prinzip."]
[{"$nulls":3},"Übernehmen Sie die Vorgaben des Liquiditätsplans und kontrollieren Sie die Zeiträume der Zu- und Abflüsse. Korrigieren Sie ggfls. die Zeiträume."]
[]
[null,null,"P","Tragen Sie Ihre Privatentnahmen ein. \n(Nur bei Einzelunternehmen und GbR´s ! Siehe Tabellenblatt ''Wahl der Gesellschaftsform'')"]
[{"$nulls":3},"Liquiditätsplan 1. GJ","D26 - O26"]
[{"$nulls":3},"Liquiditätsplan 2. GJ","D30 - O30"]
[{"$nulls":3},"Liquiditätsplan 3. GJ","D30 - O30"]
[null,null,"P","Tragen Sie Ihre Tilgungsbeträge ein."]
[{"$nulls":3},"Liquiditätsplan 1. GJ","D28 - O28"]
[{"$nulls":3},"Liquiditätsplan 2. GJ","D32 - O32"]
[{"$nulls":3},"Liquiditätsplan 3. GJ","D32 - O32"]
[null,null,"s","Eintragungen in diesen Spalten haben Einfluss auf die Bilanzzahlen!\nMit einer Tilgung verändert sich auch die Höhe des aufgenommenen Fremdkapitals."]
[{"$nulls":3},"Eine Tilgung ( - ) verringert die liquiden Mittel (Bilanz = Aktiva) und senkt das in Anspruch genommene Fremdkapital (Bilanz = Passiva). Tilgungen müssen daher auch im Finanzplan berücksichtigt werden!"]
[]
[null,null,"P","Tragen Sie die Beträge für kurzfristige Kontokorrentkredite ein."]
[{"$nulls":3},"Liquiditätsplan 1. GJ","D34 - O34"]
[{"$nulls":3},"Liquiditätsplan 2. GJ","D38 - O38"]
[{"$nulls":3},"Liquiditätsplan 3. GJ","D38 - O38"]
[null,null,"s","Eintragungen in diesen Spalten haben Einfluss auf die Bilanzzahlen!\n\nMit einer Aufnahme eines Kontokorrentkredites (KK) verändert sich auch die Höhe des aufgenommenen Fremdkapitals.\n"]
[{"$nulls":3},"Eine KK-Aufnahme ( + ) erhöht die liquiden Mittel (Bilanz = Aktiva) und führt  gleichzeitig auch zu einer Erhöhung des in Anspruch genommenen Fremdkapitals (Bilanz = Passiva)."]
[{"$nulls":3},"Sie sollten mit dieser Eintragung nur arbeiten, wenn es sich tatsächlich auch nur um kurzfristige KK handelt (zum Beispiel von einem auf den anderen Monat). Andernfalls sollten Sie die Darlehn in den Finanzplan eintragen!"]
[]
[null,null,"P","Tragen Sie das durchschnittliche Zahlungsziel ein, was von Ihren Kunden in Anspruch genommen wird."]
[]
[{"$nulls":3},"Liquiditätsplan 1. GJ","K 39"]
[null,null,"J","Das Zahlungsziel wird für die Folgejahre übernommen.\n"]
[{"$nulls":3},"Denken Sie dabei an Planungssicherheit! Leider sind Zahlungsziele nur Ziele. In der Regel werden sie von Ihren Kunden jedoch nicht eingehalten."]
[{"$nulls":3},"Daher planen Sie einen Verzug mit ein (zum Beispiel einen Monat) und mahnen Sie Ihre Kunden, sobald diese das Zahlungsziel überschreiten."]
[{"$nulls":3},"Sie können, zum Beispiel durch 3% Skonto bei vierzehntägiger Bezahlung, Anreize schaffen, die Ihre Kunden zur zügigen und pünktlichen Bezahlung animieren."]

{"sheet":"Schritt 16","index":25,"n_rows":12,"n_cols":4,"rows_kept":12,"merged":[[1,1,1,4]],"flags":["formulas_cached_only"]}
[]
["Tabellenblatt","Gewinnberechnung"]
[]
[null,null,"Symb.","Vorgehensweise / Hinweise"]
[]
["Links",null,"P","Tragen Sie den aktuellen Körperschaftssteuersatz ein."]
["weiter",null,null,"Erstes Geschäftsjahr"]
["zurück",null,null,"Zweites Geschäftsjahr"]
[{"$nulls":3},"Drittes Geschäftsjahr"]
[]
[]
[null,null,"J","Die Gewinnberechnung ermittelt Ihren Nettogewinn und zeigt die Körperschaftssteuern auf."]

{"sheet":"Schritt 17","index":26,"n_rows":10,"n_cols":4,"rows_kept":10,"merged":[[1,1,1,4]],"flags":["formulas_cached_only"]}
[]
["1. Geschäftsjahr","Planbilanz"]
["2. Geschäftsjahr"]
["3. Geschäftsjahr",null,"Symb.","Vorgehensweise / Hinweise"]
[]
["Links",null,"J","Die Bilanzzahlen werden aus Ihren Eingaben ermittelt. \nDaher ist i.d.R. eine Veränderung der Zahlen nicht erforderlich."]
["weiter"]
["zurück",null,null,"Die Bilanz ist eine Gegenüberstellung zweier Größen, die im Gleichgewicht stehen. \nEine Größe stellt das Vermögen (Aktiva) eines Unternehmens, die andere seine Kapitalstruktur (Passiva) dar."]
[]
[{"$nulls":3},"Die Bilanzgleichung (Aktiva zu Passiva) bleibt immer ausgeglichen, d.h. beide Bilanzseiten weisen den selben Wert aus. \n\nErhöhen Sie einen Wert auf der Aktiva-Seite müssen Sie auch die Passiva-Seite anpassen."]

{"sheet":"Schritt 18","index":27,"n_rows":48,"n_cols":5,"rows_kept":48,"merged":[[1,1,1,4]],"flags":["formulas_cached_only"]}
[]
["Zu den Kennziffern","Bilanzkennziffern"]
["Grafik"]
[null,null,"Symb.","Vorgehensweise / Hinweise","Feld"]
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["Links",null,"J","Die Kennziffern werden aus Ihren Eingaben ermittelt."]
["zurück"]
[{"$nulls":3},"Erstes Geschäftsjahr","D"]
[{"$nulls":3},"Zweites Geschäftsjahr","E"]
[{"$nulls":3},"Drittes Geschäftsjahr","F"]
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[null,null,"G","Das sagen die Kennziffern aus:"]
[null,null,"1.","Die Abschreibungsquote gibt an, wie hoch die Abschreibungen im Verhältnis zum Umsatz sind."]
[]
[null,null,"2.","Der Anlagendeckungsgrad zeigt die Stabilität der Unternehmensfinanzierung an."]
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[null,null,"3.","Die Finanzkraft eines Unternehmens zeigt sich aus dem Cash-Flow. Dieses Geld steht Ihnen z.B. für Investitionen, zur Schuldentilgung oder Gewinnausschüttung zur Verfügung."]
[]
[null,null,"4.","Die Eigenkapitalrentabilität zeigt auf, wie rentabel das eingesetzte Eigenkapital arbeitet, d.h. wie es sich verzinst. Diese Zahl muss über dem gültigen Kapitalmarktzins liegen."]
[]
[null,null,"5.","Mit der Kennziffer Forderungsumschlag erkennen Sie, wie lange es dauert, bis offene Rechnungen bezahlt werden. Je höher diese Zahl ausfällt, desto schlechter ist die Zahlungsmoral Ihrer Kunden."]
[]
[null,null,"6.","Der Liquiditätsgrad zeigt auf, ob die Gesellschaft in der Lage ist, kurzfristige Verbindlichkeiten zu bezahlen, ohne das Anlagevermögen zu verändern. Dieser Wert muss über 100 liegen."]
[]
[null,null,"7.","Die Materialaufwandsquote gibt Aufschluss über Ihre Einkaufskonditionen und Ihre Produktion. Diese Quote sollte stetig sinken."]
[{"$nulls":3},"Bei steigender Quote müssen Sie bessere Einkaufspreise aushandeln, Ihre Produktion straffen und den Materialverbrauch reduzieren."]
[]
[null,null,"8.","Die Personalaufwandsquote gibt an, wie hoch die Arbeitsintensität und der Rationalisierungsgrad ist. Outsourcing und Leiharbeit können diesen Wert beeinflussen."]
[]
[null,null,"9.","Aus der Eigenkapitalquote geht die Beteiligung der Gesellschafter am unternehmerischen Risiko hervor. \nSie haben bei hoher Quote bessere Chancen bei Kreditvergaben."]
[]
[null,null,"10.","Die Kapitalrückflussquote zeigt die Ertragskraft des Unternehmens auf. Genauer gesagt, welcher Einnahmenüberschuss mit dem eingesetzten Kapital erwirtschaftet werden konnte."]
[]
[null,null,"11.","Die Umsatzrendite drückt aus, wie viel Prozent des Umsatzes als Gewinn übrig bleiben."]
[]
[null,null,"12.","Die Cash-Flow Marge, zu Deutsch ´´Kassenzufluss´´, zeigt Ihnen den Einnahmeüberschuss innerhalb eines bestimmten Zeitraums an. Er ist auch ein Indiz für die Finanzkraft eines Unternehmens."]
[]
[null,null,"13.","Der Verschuldungsgrad zeigt auf, wie lange es dauert, bis die Gesellschaft die Kredite zurückgezahlt hat."]
[]
[null,null,"G","Erfolgsaussichten (statische Betrachtung)"]
[]
[{"$nulls":3},"Auf der zweiten Seite finden Sie eine statische Betrachtung der Erfolgsaussichten."]
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[{"$nulls":3},"Statisch bedeutet, das Ihr Vorhaben nur auf Basis einiger Kennziffern bewertet wurde."]
[{"$nulls":3},"Bei negativen Vorzeichen sollten Sie kritisch Ihre Daten überprüfen."]
[{"$nulls":3},"\nNegative Vorzeichen weisen nicht unbedingt auf ein Scheitern Ihres Vorhabens hin, da viele weitere Faktoren berücksichtigt werden müssen. \n"]
[{"$nulls":3},"\nDiese Betrachtungsweise kann nur einer schnellen und vorläufigen Beurteilung dienen.\n"]
[{"$nulls":3},"Unter Umständen ist auch eine mittelfristige Betrachtung über drei Geschäftsjahre unzureichend."]

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[null,"Die Linksammlung hat keinen Anspruch auf Vollständigkeit."]
[null,"Änderungen der Onlineangebote können zu fehlerhaften Links führen."]
[null,"Bieten Sie interessante Angebote für Existenzgründer und Unternehmen ?"]
[null,"Schreiben Sie uns !"]
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[null,"mail@zanni.de"]
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[null,"Natürlich gibt es noch weitere Anbieter, die Sie z.B. mit Suchmaschinen finden können."]
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[null,"Internet Suchmaschinen"]
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[null,"Google"]
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[null,"Hermes Kreditversicherungs-AG"]
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[null,"und weitere ..."]

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[null,"Lohnnebenkosten",0,0,0,0,0,0,0]
[null,"Reisekosten",0,0,0,0,0,0,0]
[null,"Rohgewinn II",0,0,0,0,0,0,0]
[null,"Sonstige betriebliche Kosten"]
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[null,"     Kautionen",0,0,0,0,0,0,0]
[null,"     Bürokosten (Material/Telefon/Porto/...)",0,0,0,0,0,0,0]
[null,"     Fuhrpark (Miete/Leasing)",0,0,0,0,0,0,0]
[null,"     Fuhrpark (Betriebsmittel/Nebenkosten)",0,0,0,0,0,0,0]
[null,"     Versicherung u. Beiträge",0,0,0,0,0,0,0]
[null,"     Werbekosten",0,0,0,0,0,0,0]
[null,"     Kosten der Warenabgabe",0,0,0,0,0,0,0]
[null,"     Leasing (ohne Fuhrpark)",0,0,0,0,0,0,0]
[null,"     Mieten (ohne Raumkosten u. Fuhrpark)",0,0,0,0,0,0,0]
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[null,"Beratungskosten",0,0,0,0,0,0,0]
[null,"     sonstiges",0,0,0,0,0,0,0]
[null,"Summe sonstige Kosten",0,0,0,0,0,0,0]
[null,"Erweiterter Cash-Flow",0,0,0,0,0,0,0]
[null,"Zinsen",0,0,0,0,0,0,0]
[null,"Cash-Flow",0,0,0,0,0,0,0]
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[null,"Außerordentliche Erträge",0,0,0,0,0,0,0]
[null,"Außerordentliche Aufwendungen",0,0,0,0,0,0,0]
[null,"Steuerlast (USt. etc.)",0,0,0,0,0,0,0]
[null,"Überschuß / Fehlbetrag",0,0,0,0,0,0,0]
[]
[null,"Währung:"]
[null,"---"]
[{"$nulls":8},""]
[null,"Freeware Version zum kostenlosen Download aus dem Internet. Die Verantwortung für alle Zahlen und Aussagen, die aus der Verwendung dieser Businessplan-Vorlage entstehen, liegen bei den Benutzern.",{"$nulls":6},"Unternehmensberatung Zanni & Partner     http://www.zanni.de"]
[{"$nulls":6},"Vorbereitet und präsentiert durch :",null,"   "]
[]
[null,"Gewinn-und-Verlust-Rechnung 2. Halbjahr",null,"1. Geschäftsjahr",null,"Ihr Firmenname"]
[]
[]
[null,"Monat",7,8,9,10,11,12,"Halbjahresabschluss"]
[null,"Umsatzerlöse",0,0,0,0,0,0,0]
[null,"Bestandsveränderungen",0,0,0,0,0,0,0]
[null,"Sonstige betriebliche Erträge",0,0,0,0,0,0,0]
[null,"Gesamtleistung",0,0,0,0,0,0,0]
[null,"Wareneinsatz",0,0,0,0,0,0,0]
[null,"Fremdleistungen",0,0,0,0,0,0,0]
[null,"Rohgewinn I",0,0,0,0,0,0,0]
[null,"Personalkosten",0,0,0,0,0,0,0]
[null,"Lohnnebenkosten",0,0,0,0,0,0,0]
[null,"Reisekosten",0,0,0,0,0,0,0]
[null,"Rohgewinn II",0,0,0,0,0,0,0]
[null,"Sonstige betriebliche Kosten"]
[null,"     Raumkosten",0,0,0,0,0,0,0]
[null,"     Kautionen",0,0,0,0,0,0,0]
[null,"     Bürokosten (Material/Telefon/Porto/...)",0,0,0,0,0,0,0]
[null,"     Fuhrpark (Miete/Leasing)",0,0,0,0,0,0,0]
[null,"     Fuhrpark (Betriebsmittel/Nebenkosten)",0,0,0,0,0,0,0]
[null,"     Versicherung u. Beiträge",0,0,0,0,0,0,0]
[null,"     Werbekosten",0,0,0,0,0,0,0]
[null,"     Kosten der Warenabgabe",0,0,0,0,0,0,0]
[null,"     Leasing (ohne Fuhrpark)",0,0,0,0,0,0,0]
[null,"     Mieten (ohne Raumkosten u. Fuhrpark)",0,0,0,0,0,0,0]
[null,"     Instandhaltung",0,0,0,0,0,0,0]
[null,"Beratungskosten",0,0,0,0,0,0,0]
[null,"     sonstiges",0,0,0,0,0,0,0]
[null,"Summe sonstige Kosten",0,0,0,0,0,0,0]
[null,"Erweiterter Cash-Flow",0,0,0,0,0,0,0]
[null,"Zinsen",0,0,0,0,0,0,0]
[null,"Cash-Flow",0,0,0,0,0,0,0]
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[null,"Außerordentliche Aufwendungen",0,0,0,0,0,0,0]
[null,"Steuerlast (USt. etc.)",0,0,0,0,0,0,0]
[null,"Überschuß / Fehlbetrag",0,0,0,0,0,0,0]
[]
[null,"Währung:"]
[null,"---"]
[{"$nulls":8},""]
[null,"Freeware Version zum kostenlosen Download aus dem Internet. Die Verantwortung für alle Zahlen und Aussagen, die aus der Verwendung dieser Businessplan-Vorlage entstehen, liegen bei den Benutzern.",{"$nulls":6},"Unternehmensberatung Zanni & Partner     http://www.zanni.de"]
[{"$nulls":6},"Vorbereitet und präsentiert durch :",null,"   "]
[]
[null,"Gewinn-und-Verlust-Rechnung",null,"1. Geschäftsjahr",null,"Ihr Firmenname"]
[]
[]
[null,null,"1. Halbjahr","2. Halbjahr","Bemerkungen",{"$nulls":3},"Jahresabschluss"]
[null,"Umsatzerlöse",0,0,{"$nulls":4},0]
[null,"Bestandsveränderungen",0,0,{"$nulls":4},0]
[null,"Sonstige betriebliche Erträge",0,0,{"$nulls":4},0]
[null,"Gesamtleistung",0,0,{"$nulls":4},0]
[null,"Wareneinsatz",0,0,{"$nulls":4},0]
[null,"Fremdleistungen",0,0,{"$nulls":4},0]
[null,"Rohgewinn I",0,0,{"$nulls":4},0]
[null,"Personalkosten",0,0,{"$nulls":4},0]
[null,"Lohnnebenkosten",0,0,{"$nulls":4},0]
[null,"Reisekosten",0,0,{"$nulls":4},0]
[null,"Rohgewinn II",0,0,{"$nulls":4},0]
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[null,"     Kautionen",0,0,{"$nulls":4},0]
[null,"     Bürokosten (Material/Telefon/Porto/...)",0,0,{"$nulls":4},0]
[null,"     Fuhrpark (Miete/Leasing)",0,0,{"$nulls":4},0]
[null,"     Fuhrpark (Betriebsmittel/Nebenkosten)",0,0,{"$nulls":4},0]
[null,"     Versicherung u. Beiträge",0,0,{"$nulls":4},0]
[null,"     Werbekosten",0,0,{"$nulls":4},0]
[null,"     Kosten der Warenabgabe",0,0,{"$nulls":4},0]
[null,"     Leasing (ohne Fuhrpark)",0,0,{"$nulls":4},0]
[null,"     Mieten (ohne Raumkosten u. Fuhrpark)",0,0,{"$nulls":4},0]
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[null,"     sonstiges",0,0,{"$nulls":4},0]
[null,"Summe sonstige Kosten",0,0,{"$nulls":4},0]
[null,"Erweiterter Cash-Flow",0,0,{"$nulls":4},0]
[null,"Zinsen",0,0,{"$nulls":4},0]
[null,"Cash-Flow",0,0,{"$nulls":4},0]
[null,"Abschreibungen",{"$nulls":6},0]
[null,"Ergebnis der gewöhnlichen Geschäftstätigkeit",0,0,{"$nulls":4},0]
[null,"Außerordentliche Erträge",0,0,{"$nulls":4},0]
[null,"Außerordentliche Aufwendungen",0,0,{"$nulls":4},0]
[null,"Steuerlast (USt. etc.)",0,0,{"$nulls":4},0]
[null,"Steuern vom Einkommen (Körperschaftsteuer)","---","---",{"$nulls":4},0]
[null,"Überschuß / Fehlbetrag",0,0,{"$nulls":4},0]
[]
[null,"Währung:"]
[null,"---"]
[{"$nulls":8},""]
[null,"Freeware Version zum kostenlosen Download aus dem Internet. Die Verantwortung für alle Zahlen und Aussagen, die aus der Verwendung dieser Businessplan-Vorlage entstehen, liegen bei den Benutzern.",{"$nulls":6},"Unternehmensberatung Zanni & Partner     http://www.zanni.de"]
[{"$nulls":6},"Vorbereitet und präsentiert durch :",null,"   "]

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["H I L F E"]
[]
[]
[null,"Gewinn-und-Verlust-Rechnung 1. Halbjahr",null,"2. Geschäftsjahr",null,"Ihr Firmenname"]
[]
[]
[null,"Monat",1,2,3,4,5,6,"Halbjahresabschluss"]
[null,"Umsatzerlöse",0,0,0,0,0,0,0]
[null,"Bestandsveränderungen",0,0,0,0,0,0,0]
[null,"Sonstige betriebliche Erträge",0,0,0,0,0,0,0]
[null,"Gesamtleistung",0,0,0,0,0,0,0]
[null,"Wareneinsatz",0,0,0,0,0,0,0]
[null,"Fremdleistungen",0,0,0,0,0,0,0]
[null,"Rohgewinn I",0,0,0,0,0,0,0]
[null,"Personalkosten",0,0,0,0,0,0,0]
[null,"Lohnnebenkosten",0,0,0,0,0,0,0]
[null,"Reisekosten",0,0,0,0,0,0,0]
[null,"Rohgewinn II",0,0,0,0,0,0,0]
[null,"Sonstige betriebliche Kosten"]
[null,"     Raumkosten",0,0,0,0,0,0,0]
[null,"     Kautionen",0,0,0,0,0,0,0]
[null,"     Bürokosten (Material/Telefon/Porto/...)",0,0,0,0,0,0,0]
[null,"     Fuhrpark (Miete/Leasing)",0,0,0,0,0,0,0]
[null,"     Fuhrpark (Betriebsmittel/Nebenkosten)",0,0,0,0,0,0,0]
[null,"     Versicherung u. Beiträge",0,0,0,0,0,0,0]
[null,"     Werbekosten",0,0,0,0,0,0,0]
[null,"     Kosten der Warenabgabe",0,0,0,0,0,0,0]
[null,"     Leasing (ohne Fuhrpark)",0,0,0,0,0,0,0]
[null,"     Mieten (ohne Raumkosten u. Fuhrpark)",0,0,0,0,0,0,0]
[null,"     Instandhaltung",0,0,0,0,0,0,0]
[null,"Beratungskosten",0,0,0,0,0,0,0]
[null,"     sonstiges",0,0,0,0,0,0,0]
[null,"Summe sonstige Kosten",0,0,0,0,0,0,0]
[null,"Erweiterter Cash-Flow",0,0,0,0,0,0,0]
[null,"Zinsen",0,0,0,0,0,0,0]
[null,"Cash-Flow",0,0,0,0,0,0,0]
[null,"Abschreibungen",0,0,0,0,0,0,0]
[null,"Ergebnis der gewöhnlichen Geschäftstätigkeit",0,0,0,0,0,0,0]
[null,"Außerordentliche Erträge",0,0,0,0,0,0,0]
[null,"Außerordentliche Aufwendungen",0,0,0,0,0,0,0]
[null,"Steuerlast (USt. etc.)",0,0,0,0,0,0,0]
[null,"Überschuß / Fehlbetrag",0,0,0,0,0,0,0]
[]
[null,"Währung:"]
[null,"---"]
[{"$nulls":8},""]
[null,"Freeware Version zum kostenlosen Download aus dem Internet. Die Verantwortung für alle Zahlen und Aussagen, die aus der Verwendung dieser Businessplan-Vorlage entstehen, liegen bei den Benutzern.",{"$nulls":6},"Unternehmensberatung Zanni & Partner     http://www.zanni.de"]
[{"$nulls":6},"Vorbereitet und präsentiert durch :",null,"   "]
[]
[null,"Gewinn-und-Verlust-Rechnung 2. Halbjahr",null,"2. Geschäftsjahr",null,"Ihr Firmenname"]
[]
[]
[null,"Monat",7,8,9,10,11,12,"Halbjahresabschluss"]
[null,"Umsatzerlöse",0,0,0,0,0,0,0]
[null,"Bestandsveränderungen",0,0,0,0,0,0,0]
[null,"Sonstige betriebliche Erträge",0,0,0,0,0,0,0]
[null,"Gesamtleistung",0,0,0,0,0,0,0]
[null,"Wareneinsatz",0,0,0,0,0,0,0]
[null,"Fremdleistungen",0,0,0,0,0,0,0]
[null,"Rohgewinn I",0,0,0,0,0,0,0]
[null,"Personalkosten",0,0,0,0,0,0,0]
[null,"Lohnnebenkosten",0,0,0,0,0,0,0]
[null,"Reisekosten",0,0,0,0,0,0,0]
[null,"Rohgewinn II",0,0,0,0,0,0,0]
[null,"Sonstige betriebliche Kosten"]
[null,"     Raumkosten",0,0,0,0,0,0,0]
[null,"     Kautionen",0,0,0,0,0,0,0]
[null,"     Bürokosten (Material/Telefon/Porto/...)",0,0,0,0,0,0,0]
[null,"     Fuhrpark (Miete/Leasing)",0,0,0,0,0,0,0]
[null,"     Fuhrpark (Betriebsmittel/Nebenkosten)",0,0,0,0,0,0,0]
[null,"     Versicherung u. Beiträge",0,0,0,0,0,0,0]
[null,"     Werbekosten",0,0,0,0,0,0,0]
[null,"     Kosten der Warenabgabe",0,0,0,0,0,0,0]
[null,"     Leasing (ohne Fuhrpark)",0,0,0,0,0,0,0]
[null,"     Mieten (ohne Raumkosten u. Fuhrpark)",0,0,0,0,0,0,0]
[null,"     Instandhaltung",0,0,0,0,0,0,0]
[null,"Beratungskosten",0,0,0,0,0,0,0]
[null,"     sonstiges",0,0,0,0,0,0,0]
[null,"Summe sonstige Kosten",0,0,0,0,0,0,0]
[null,"Erweiterter Cash-Flow",0,0,0,0,0,0,0]
[null,"Zinsen",0,0,0,0,0,0,0]
[null,"Cash-Flow",0,0,0,0,0,0,0]
[null,"Abschreibungen",0,0,0,0,0,0,0]
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[null,"Außerordentliche Erträge",0,0,0,0,0,0,0]
[null,"Außerordentliche Aufwendungen",0,0,0,0,0,0,0]
[null,"Steuerlast (USt. etc.)",0,0,0,0,0,0,0]
[null,"Überschuß / Fehlbetrag",0,0,0,0,0,0,0]
[]
[null,"Währung:"]
[null,"---"]
[{"$nulls":8},""]
[null,"Freeware Version zum kostenlosen Download aus dem Internet. Die Verantwortung für alle Zahlen und Aussagen, die aus der Verwendung dieser Businessplan-Vorlage entstehen, liegen bei den Benutzern.",{"$nulls":6},"Unternehmensberatung Zanni & Partner     http://www.zanni.de"]
[{"$nulls":6},"Vorbereitet und präsentiert durch :",null,"   "]
[]
[null,"Gewinn-und-Verlust-Rechnung",null,"2. Geschäftsjahr",null,"Ihr Firmenname"]
[]
[]
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[null,"Umsatzerlöse",0,0,{"$nulls":4},0]
[null,"Bestandsveränderungen",0,0,{"$nulls":4},0]
[null,"Sonstige betriebliche Erträge",0,0,{"$nulls":4},0]
[null,"Gesamtleistung",0,0,{"$nulls":4},0]
[null,"Wareneinsatz",0,0,{"$nulls":4},0]
[null,"Fremdleistungen",0,0,{"$nulls":4},0]
[null,"Rohgewinn I",0,0,{"$nulls":4},0]
[null,"Personalkosten",0,0,{"$nulls":4},0]
[null,"Lohnnebenkosten",0,0,{"$nulls":4},0]
[null,"Reisekosten",0,0,{"$nulls":4},0]
[null,"Rohgewinn II",0,0,{"$nulls":4},0]
[null,"Sonstige betriebliche Kosten"]
[null,"     Raumkosten",0,0,{"$nulls":4},0]
[null,"     Kautionen",0,0,{"$nulls":4},0]
[null,"     Bürokosten (Material/Telefon/Porto/...)",0,0,{"$nulls":4},0]
[null,"     Fuhrpark (Miete/Leasing)",0,0,{"$nulls":4},0]
[null,"     Fuhrpark (Betriebsmittel/Nebenkosten)",0,0,{"$nulls":4},0]
[null,"     Versicherung u. Beiträge",0,0,{"$nulls":4},0]
[null,"     Werbekosten",0,0,{"$nulls":4},0]
[null,"     Kosten der Warenabgabe",0,0,{"$nulls":4},0]
[null,"     Leasing (ohne Fuhrpark)",0,0,{"$nulls":4},0]
[null,"     Mieten (ohne Raumkosten u. Fuhrpark)",0,0,{"$nulls":4},0]
[null,"     Instandhaltung",0,0,{"$nulls":4},0]
[null,"Beratungskosten",0,0,{"$nulls":4},0]
[null,"     sonstiges",0,0,{"$nulls":4},0]
[null,"Summe sonstige Kosten",0,0,{"$nulls":4},0]
[null,"Erweiterter Cash-Flow",0,0,{"$nulls":4},0]
[null,"Zinsen",0,0,{"$nulls":4},0]
[null,"Cash-Flow",0,0,{"$nulls":4},0]
[null,"Abschreibungen",{"$nulls":6},0]
[null,"Ergebnis der gewöhnlichen Geschäftstätigkeit",0,0,{"$nulls":4},0]
[null,"Außerordentliche Erträge",0,0,{"$nulls":4},0]
[null,"Außerordentliche Aufwendungen",0,0,{"$nulls":4},0]
[null,"Steuerlast (USt. etc.)",0,0,{"$nulls":4},0]
[null,"Steuern vom Einkommen (Körperschaftsteuer)","---","---",{"$nulls":4},0]
[null,"Überschuß / Fehlbetrag",0,0,{"$nulls":4},0]
[]
[null,"Währung:"]
[null,"---"]
[{"$nulls":8},""]
[null,"Freeware Version zum kostenlosen Download aus dem Internet. Die Verantwortung für alle Zahlen und Aussagen, die aus der Verwendung dieser Businessplan-Vorlage entstehen, liegen bei den Benutzern.",{"$nulls":6},"Unternehmensberatung Zanni & Partner     http://www.zanni.de"]
[{"$nulls":6},"Vorbereitet und präsentiert durch :",null,"   "]

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["H I L F E"]
[]
[]
[null,"Gewinn-und-Verlust-Rechnung 1. Halbjahr",null,"3. Geschäftsjahr",null,"Ihr Firmenname"]
[]
[]
[null,"Monat",1,2,3,4,5,6,"Halbjahresabschluss"]
[null,"Umsatzerlöse",0,0,0,0,0,0,0]
[null,"Bestandsveränderungen",0,0,0,0,0,0,0]
[null,"Sonstige betriebliche Erträge",0,0,0,0,0,0,0]
[null,"Gesamtleistung",0,0,0,0,0,0,0]
[null,"Wareneinsatz",0,0,0,0,0,0,0]
[null,"Fremdleistungen",0,0,0,0,0,0,0]
[null,"Rohgewinn I",0,0,0,0,0,0,0]
[null,"Personalkosten",0,0,0,0,0,0,0]
[null,"Lohnnebenkosten",0,0,0,0,0,0,0]
[null,"Reisekosten",0,0,0,0,0,0,0]
[null,"Rohgewinn II",0,0,0,0,0,0,0]
[null,"Sonstige betriebliche Kosten"]
[null,"     Raumkosten",0,0,0,0,0,0,0]
[null,"     Kautionen",0,0,0,0,0,0,0]
[null,"     Bürokosten (Material/Telefon/Porto/...)",0,0,0,0,0,0,0]
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["Bemerkungen"]
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[]
[]
[]
[]
[]
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[null,"Gesamtleistung gemäß GuV Rechnung\nabzgl. Bestände",0,0,0,0,0,0,0,0,0,0,0,0,null,3,{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"}]
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[null,"Sonstige Kosten gemäß GuV Rechnung",0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Privatentnahmen",0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Zinsen",0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Tilgung",0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Steuern",0,0,0,0,0,0,0,0,0,0,0,0]
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[null,"(–) Unterdeckung",0,0,0,0,0,0,0,0,0,0,0,0]
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[]
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[null,"Tiefstwert:",0,"---"," "]
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["Bemerkungen"]
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[" "]
[" "]
[" "]
[" "]
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[" ",{"$nulls":12},""]
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[null,"a.o. Erträge",0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Gesamteinnahmen",0,0,0,0,0,0,0,0,0,0,0,0,null,"S",{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"}]
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[null,"Gehälter/Löhne",0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Lohnnebenkosten",0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Reisekosten",0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Investitionen",0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Wareneinsatz",0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Fremdleistung",0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Sonstige Kosten gemäß GuV Rechnung",0,0,0,0,0,0,0,0,0,0,0,0]
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[null,"Tilgung",0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Steuern",0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Steuern vom Einkommen (Körperschaftsteuer)","---","---","---",0,"---","---","---","---","---","---","---","---"]
[null,"a.o. Aufwendungen",0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Gesamtausgaben",0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Liquidität Zwischensumme",0,0,0,0,0,0,0,0,0,0,0,0]
[null,"(+) Überdeckung",0,0,0,0,0,0,0,0,0,0,0,0]
[null,"(–) Unterdeckung",0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Zufluss/Abfluss Kontokorrentkredit (+/-)",0,0,0,0,0,0,0,0,0,0,0,0]
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[]
[null,"Höchstwert:",0,"---"," "]
[null,"Tiefstwert:",0,"---"," "]
[]
[]
["Bemerkungen"]
["Der Liquiditätsplan basiert auf einem Zufluss/Abfluss-Prinzip."]
[]
[]
[]
[]
[]
[{"$nulls":13},""]
["Freeware Version zum kostenlosen Download aus dem Internet. Die Verantwortung für alle Zahlen und Aussagen, die aus der Verwendung dieser Businessplan-Vorlage entstehen, liegen bei den Benutzern.",{"$nulls":12},"Unternehmensberatung Zanni & Partner     http://www.zanni.de"]

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["H I L F E"]
[]
[]
["Liquiditätsplan",null,"3. Geschäftsjahr",null,"Ihr Firmenname"]
[]
[null,"Monat",1,2,3,4,5,6,7,8,9,10,11,12]
["LIQUIDE MITTEL",null,"---","---","---","---","---","---","---","---","---","---","---","---"]
[null,"Kapitalzufluss:"]
[null,"Eigenkapital",0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Fremdkapital",0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Öffentliche Fördermittel",0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Kapitalabfluss und Kapitalzufluss Vorjahr:"]
[null,"Eigenkapital",0,0,0,0,0,0,0,0,0,0,0,0,null,0,{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},"Bestand"]
[null,"Fremdkapital",0,0,0,0,0,0,0,0,0,0,0,0,null,null,{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},"GuV Faktura"]
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[null,"Summe",0,0,0,0,0,0,0,0,0,0,0,0,null,1,{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"}]
["EINNAHMEN",{"$nulls":14},2,{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"}]
[null,"Gesamtleistung gemäß GuV Rechnung\nabzgl. Bestände",0,0,0,0,0,0,0,0,0,0,0,0,null,3,{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"}]
[null,"a.o. Erträge",0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Gesamteinnahmen",0,0,0,0,0,0,0,0,0,0,0,0,null,"S",{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"}]
[null,"Verfügbare Mittel",0,0,0,0,0,0,0,0,0,0,0,0,null," +B",{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},"Kundenforderungen "]
["AUSGABEN",{"$nulls":14},"S",{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},{"v":0,"d":"0 €"},"zum Jahresende",null,{"v":0,"d":"0 €"}]
[null,"Gehälter/Löhne",0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Lohnnebenkosten",0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Reisekosten",0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Investitionen",0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Wareneinsatz",0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Fremdleistung",0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Sonstige Kosten gemäß GuV Rechnung",0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Privatentnahmen",0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Zinsen",0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Tilgung",0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Steuern",0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Steuern vom Einkommen (Körperschaftsteuer)","---","---","---",0,"---","---","---","---","---","---","---","---"]
[null,"a.o. Aufwendungen",0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Gesamtausgaben",0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Liquidität Zwischensumme",0,0,0,0,0,0,0,0,0,0,0,0]
[null,"(+) Überdeckung",0,0,0,0,0,0,0,0,0,0,0,0]
[null,"(–) Unterdeckung",0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Zufluss/Abfluss Kontokorrentkredit (+/-)",0,0,0,0,0,0,0,0,0,0,0,0]
[null,"Liquidität",0,0,0,0,0,0,0,0,0,0,0,0]
[]
[null,"Höchstwert:",0,"---"," "]
[null,"Tiefstwert:",0,"---"," "]
[]
[]
["Bemerkungen"]
["Der Liquiditätsplan basiert auf einem Zufluss/Abfluss-Prinzip."]
[" "]
[" "]
[" "]
[" "]
[" "]
[" ",{"$nulls":12},""]
["Freeware Version zum kostenlosen Download aus dem Internet. Die Verantwortung für alle Zahlen und Aussagen, die aus der Verwendung dieser Businessplan-Vorlage entstehen, liegen bei den Benutzern.",{"$nulls":12},"Unternehmensberatung Zanni & Partner     http://www.zanni.de"]

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["H I L F E"]
[]
[{"$nulls":6},"   "]
[null,null,"Gewinnberechnung",{"$nulls":3},"   "]
[null,null,"Ihr Firmenname",{"$nulls":3},"   "]
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[]
[null,null,"1. Geschäftsjahr",{"$nulls":3},"   "]
[{"$nulls":5},"---","   "]
[{"$nulls":3},"Verlustvortrag Vorjahr",null,0,"   "]
[{"$nulls":3},"Gewinn/Verlust",null,0,"   "]
[{"$nulls":3},"Steuerpflichtiger Gewinn",null,0,"   "]
[{"$nulls":3},"Steuern vom Einkommen und vom Ertrag",{"v":0,"d":"0%"},0,"   "]
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[]
[null,null,"2. Geschäftsjahr"]
[{"$nulls":5},"---"]
[{"$nulls":3},"Verlustvortrag Vorjahr",null,0]
[{"$nulls":3},"Gewinn/Verlust",null,0]
[{"$nulls":3},"Steuerpflichtiger Gewinn",null,0]
[{"$nulls":3},"Steuern vom Einkommen und vom Ertrag",{"v":0,"d":"0%"},0]
[{"$nulls":3},"Nettogewinn",null,0]
[]
[null,null,"3. Geschäftsjahr"]
[{"$nulls":5},"---"]
[{"$nulls":3},"Verlustvortrag Vorjahr",null,0]
[{"$nulls":3},"Gewinn/Verlust",null,0]
[{"$nulls":3},"Steuerpflichtiger Gewinn",null,0]
[{"$nulls":3},"Steuern vom Einkommen und vom Ertrag",{"v":0,"d":"0%"},0]
[{"$nulls":3},"Nettogewinn",null,0]
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[{"$nulls":3},"1. Geschäftsjahr","2. Geschäftsjahr","3. Geschäftsjahr"]
[null,null,"Verlustvortrag Vorjahr",0,0,0]
[null,null,"Gewinn/Verlust",0,0,0]
[null,null,"Steuerpflichtiger Gewinn",0,0,0]
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[{"$nulls":16},"Freeware Version zum kostenlosen Download aus dem Internet. Die Verantwortung für alle Zahlen und Aussagen, die aus der Verwendung dieser Businessplan-Vorlage entstehen, liegen bei den Benutzern."]
[{"$nulls":16},"Unternehmensberatung Zanni & Partner     http://www.zanni.de"]
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[{"$nulls":12},"Vorbereitet und präsentiert durch :",{"$nulls":3},"   "]
[null,"VORSICHT : ALLE FELDER KÖNNEN VOM ANWENDER ÜBERSCHRIEBEN WERDEN ! ---------------------------------- CAUTION: ALL FIELDS CAN BE OVERWRITTEN BY USER !"]

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[]
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