{"text_format":"1","workbook":"xlsx","n_sheets":8,"sheets":["Information","1) Wareneinsatz","Preiskalkulation","2) Angaben DB","3) Ergebnis DB kurz","4) DB Grafik","5) Ergebnis DB ausführlich","Datengrundlage Investition"],"not_rendered":{"charts":2,"images":2,"macros":1,"external_links":0,"defined_names":1,"comments":2,"pivot_tables":0},"unopened":[],"bounds":{"document_bytes":16777216,"sheet_cells":100000,"rows_first":2000,"rows_last":500,"rows_between":2000,"halvings":0,"cell_chars":16384,"cell_head_chars":4096},"cells_cut":0,"cells_raw":0,"read":"whole","date_system":"1900"}

{"sheet":"Information","index":0,"n_rows":27,"n_cols":4,"rows_kept":27,"cut":false,"hidden":false,"merged":[]}
[]
["Kalulationshilfe Frühstücksangebot auf Ferienhöfen - Tischfrühstück"]
[]
["1)     Wareneinsatz:",null,null,"Frühstücksportionen für Erwachsene und Kinder zusammenstellen und ggf. Mengen- bzw. Preisangaben individuell anpassen"]
["2)     Angaben DB: ",null,null,"allgemeine Angaben zum Betrieb und dem Frühstücksangebot eintragen"]
["3)     Ergebnis DB kurz: ",null,null,"kompakte Ergebnis-Darstellung zu Deckungsbeitrags- und Vollkosten-Berechnung"]
["4)    DB Grafik:",null,null,"grafische Darstellung der Rentabilität"]
["5)    Ergebnis DB ausführlich:",null,null,"ausführliche Darstellung der Deckungsbeitrags- und Vollkosten-Berechnung"]
[]
["Für Fragen und Anregungen rund um die Excel-Anwendung stehen wir Ihnen gerne zur Verfügung."]
[]
["Ansprechpartnerin:"]
["Julia Saller"]
["Bayerische Landesanstalt für Landwirtschaft"]
["Institut für Betriebsstruktur und Agrarökonomie"]
["Diversifizierung - Tourismus im ländlichen Raum"]
["Kleeberg 14"]
["94099 Ruhstorf a. d. Rott"]
["Telefon +49 8161 8640-5709"]
["julia.saller@lfl.bayern.de"]
[]
[]
[]
[]
[]
[]
["Bayerische Landesanstalt für Landwirtschaft, Institut für Betriebswirtschaft und Agrarstruktur, Dezember 2021"]

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[null,null,"Semmel",false,{"$f":"IF(D18, (IF($A$5,P18*N18,R18*N18)), 0)","v":0},false,{"$f":"IF(F18, (IF($A$5,Q18*N18,S18*N18)), 0)","v":0},null,false,{"$f":"IF(I18, (IF($A$5,P18*N18,R18*N18)), 0)","v":0},false,{"$f":"IF(K18, (IF($A$5,Q18*N18,S18*N18)), 0)","v":0},null,1,"Stk.",{"$f":"(0.15+0.35)/2","v":0.25},{"$f":"(0.35+0.48)/2","v":0.41499999999999998},0.23364485981308411,0.38785046728971956,"€/Stk.",7,null,{"$f":"(0.15+0.35)/2","v":0.25},{"$f":"(0.35+0.48)/2","v":0.41499999999999998}]
[null,null,"Vollkornbrötchen",true,{"$f":"IF(D19, (IF($A$5,P19*N19,R19*N19)), 0)","v":0.46499999999999997},false,{"$f":"IF(F19, (IF($A$5,Q19*N19,S19*N19)), 0)","v":0},null,false,{"$f":"IF(I19, (IF($A$5,P19*N19,R19*N19)), 0)","v":0},false,{"$f":"IF(K19, (IF($A$5,Q19*N19,S19*N19)), 0)","v":0},null,1,"Stk.",{"$f":"(0.33+0.6)/2","v":0.46499999999999997},{"$f":"(0.75+0.8)/2","v":0.77500000000000002},0.43457943925233639,0.72429906542056077,"€/Stk.",7,null,{"$f":"(0.33+0.6)/2","v":0.46499999999999997},{"$f":"(0.75+0.8)/2","v":0.77500000000000002}]
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[null,null,"Joghurt natur",false,0,false,0,null,false,0,false,0,null,120,"g",{"$f":"(2+3.48)/2","v":2.74},{"$f":"(2.3+3.58)/2","v":2.94},2.5607476635514019,2.7476635514018688,"€/kg",7,null,{"$f":"(2+3.48)/2","v":2.74},{"$f":"(2.3+3.58)/2","v":2.94}]
[null,null,"Joghurt Frucht",false,0,true,0.39479999999999998,null,false,0,true,0.39479999999999998,null,120,"g",{"$f":"(1.9+2.6)/2","v":2.25},{"$f":"(2.6+3.98)/2","v":3.29},2.1028037383177569,3.0747663551401869,"€/kg",7,null,{"$f":"(1.9+2.6)/2","v":2.25},{"$f":"(2.6+3.98)/2","v":3.29}]
[]
[null,null,"Knuspermüsli",false,{"$f":"IF(D35, (IF($A$5,P35/1000*N35,R35/1000*N35)), 0)","v":0},false,{"$f":"IF(F35, (IF($A$5,Q35/1000*N35,S35/1000*N35)), 0)","v":0},null,false,{"$f":"IF(I35, (IF($A$5,P35/1000*N35,R35/1000*N35)), 0)","v":0},false,{"$f":"IF(K35, (IF($A$5,Q35/1000*N35,S35/1000*N35)), 0)","v":0},null,40,"g",{"$f":"(2.98+6.65)/2","v":4.8150000000000004},{"$f":"(4.98+11.58)/2","v":8.2800000000000011},{"$f":"P35/(1+(U35/100))","v":4.5},{"$f":"Q35/(1+(U35/100))","v":7.7383177570093462},"€/kg",7,null,{"$f":"(2.98+6.65)/2","v":4.8150000000000004},{"$f":"(4.98+11.58)/2","v":8.2800000000000011}]
[null,null,"Haferflocken",false,{"$f":"IF(D36, (IF($A$5,P36/1000*N36,R36/1000*N36)), 0)","v":0},false,{"$f":"IF(F36, (IF($A$5,Q36/1000*N36,S36/1000*N36)), 0)","v":0},null,false,{"$f":"IF(I36, (IF($A$5,P36/1000*N36,R36/1000*N36)), 0)","v":0},false,{"$f":"IF(K36, (IF($A$5,Q36/1000*N36,S36/1000*N36)), 0)","v":0},null,30,"g",{"$f":"(0.98+2.58)/2","v":1.78},{"$f":"(2.38+6.4)/2","v":4.3900000000000006},{"$f":"P36/(1+(U36/100))","v":1.6635514018691588},{"$f":"Q36/(1+(U36/100))","v":4.1028037383177569},"€/kg",7,null,{"$f":"(0.98+2.58)/2","v":1.78},{"$f":"(2.38+6.4)/2","v":4.3900000000000006}]
[null,null,"Leinsamen",false,{"$f":"IF(D37, (IF($A$5,P37/1000*N37,R37/1000*N37)), 0)","v":0},false,{"$f":"IF(F37, (IF($A$5,Q37/1000*N37,S37/1000*N37)), 0)","v":0},null,false,{"$f":"IF(I37, (IF($A$5,P37/1000*N37,R37/1000*N37)), 0)","v":0},false,{"$f":"IF(K37, (IF($A$5,Q37/1000*N37,S37/1000*N37)), 0)","v":0},null,15,"g",{"$f":"(4+5.95)/2","v":4.9749999999999996},{"$f":"(6.39+19.3)/2","v":12.845000000000001},{"$f":"P37/(1+(U37/100))","v":4.649532710280373},{"$f":"Q37/(1+(U37/100))","v":12.004672897196262},"€/kg",7,null,{"$f":"(4+5.95)/2","v":4.9749999999999996},{"$f":"(6.39+19.3)/2","v":12.845000000000001}]
[null,null,"Milch für Müsli",false,{"$f":"IF(D38, (IF($A$5,P38/1000*N38,R38/1000*N38)), 0)","v":0},false,{"$f":"IF(F38, (IF($A$5,Q38/1000*N38,S38/1000*N38)), 0)","v":0},null,false,{"$f":"IF(I38, (IF($A$5,P38/1000*N38,R38/1000*N38)), 0)","v":0},false,{"$f":"IF(K38, (IF($A$5,Q38/1000*N38,S38/1000*N38)), 0)","v":0},null,200,"ml",{"$f":"(0.79+1.19)/2","v":0.99},{"$f":"(0.99+2.42)/2","v":1.7050000000000001},{"$f":"P38/(1+(U38/100))","v":0.92523364485981308},{"$f":"Q38/(1+(U38/100))","v":1.5934579439252337},"€/l",7,null,{"$f":"(0.79+1.19)/2","v":0.99},{"$f":"(0.99+2.42)/2","v":1.7050000000000001}]
[]
[null,null,"Chia-Pudding mit Obst, Nüssen",false,{"$f":"IF(D40, (IF($A$5,P40*N40,R40*N40)), 0)","v":0},false,{"$f":"IF(F40, (IF($A$5,Q40*N40,S40*N40)), 0)","v":0},null,false,{"$f":"IF(I40, (IF($A$5,P40*N40,R40*N40)), 0)","v":0},false,{"$f":"IF(K40, (IF($A$5,Q40*N40,S40*N40)), 0)","v":0},null,1,"Stk.",{"$f":"(1.34+2.03)/2","v":1.6850000000000001},{"$f":"(2.01+2.3)/2","v":2.1549999999999998},{"$f":"P40/(1+(U40/100))","v":1.5747663551401869},{"$f":"Q40/(1+(U40/100))","v":2.0140186915887845},"€/Port",7,null,{"$f":"(1.34+2.03)/2","v":1.6850000000000001},{"$f":"(2.01+2.3)/2","v":2.1549999999999998}]
[null,null,"Porridge",false,{"$f":"IF(D41, (IF($A$5,P41*N41,R41*N41)), 0)","v":0},false,{"$f":"IF(F41, (IF($A$5,Q41*N41,S41*N41)), 0)","v":0},null,false,{"$f":"IF(I41, (IF($A$5,P41*N41,R41*N41)), 0)","v":0},false,{"$f":"IF(K41, (IF($A$5,Q41*N41,S41*N41)), 0)","v":0},null,1,"Stk.",{"$f":"(1.33+1.61)/2","v":1.4700000000000002},{"$f":"(1.78+2.39)/2","v":2.085},{"$f":"P41/(1+(U41/100))","v":1.3738317757009346},{"$f":"Q41/(1+(U41/100))","v":1.9485981308411213},"€/Port",7,null,{"$f":"(1.33+1.61)/2","v":1.4700000000000002},{"$f":"(1.78+2.39)/2","v":2.085}]
[null,null,"Bircher-Müsli",false,{"$f":"IF(D42, (IF($A$5,P42*N42,R42*N42)), 0)","v":0},false,{"$f":"IF(F42, (IF($A$5,Q42*N42,S42*N42)), 0)","v":0},null,false,{"$f":"IF(I42, (IF($A$5,P42*N42,R42*N42)), 0)","v":0},false,{"$f":"IF(K42, (IF($A$5,Q42*N42,S42*N42)), 0)","v":0},null,1,"Stk.",{"$f":"(0.98+1.36)/2","v":1.17},{"$f":"(1.39+2.07)/2","v":1.73},{"$f":"P42/(1+(U42/100))","v":1.0934579439252334},{"$f":"Q42/(1+(U42/100))","v":1.6168224299065419},"€/Port",7,null,{"$f":"(0.98+1.36)/2","v":1.17},{"$f":"(1.39+2.07)/2","v":1.73}]
[null,null,"Overnight-Oat",false,{"$f":"IF(D43, (IF($A$5,P43*N43,R43*N43)), 0)","v":0},false,{"$f":"IF(F43, (IF($A$5,Q43*N43,S43*N43)), 0)","v":0},null,false,{"$f":"IF(I43, (IF($A$5,P43*N43,R43*N43)), 0)","v":0},false,{"$f":"IF(K43, (IF($A$5,Q43*N43,S43*N43)), 0)","v":0},null,1,"Stk.",{"$f":"(0.96+1.2)/2","v":1.08},{"$f":"(1.39+1.89)/2","v":1.64},{"$f":"P43/(1+(U43/100))","v":1.0093457943925235},{"$f":"Q43/(1+(U43/100))","v":1.5327102803738315},"€/Port",7,null,{"$f":"(0.96+1.2)/2","v":1.08},{"$f":"(1.39+1.89)/2","v":1.64}]
[null,null,"Smoothie aus Heidelb., Banane, Apfel",false,{"$f":"IF(D44, (IF($A$5,P44*N44,R44*N44)), 0)","v":0},false,{"$f":"IF(F44, (IF($A$5,Q44*N44,S44*N44)), 0)","v":0},null,false,{"$f":"IF(I44, (IF($A$5,P44*N44,R44*N44)), 0)","v":0},false,{"$f":"IF(K44, (IF($A$5,Q44*N44,S44*N44)), 0)","v":0},null,1,"Stk.",{"$f":"(1.14+1.39)/2","v":1.2649999999999999},{"$f":"(1.57+1.69)/2","v":1.63},{"$f":"P44/(1+(U44/100))","v":1.1822429906542054},{"$f":"Q44/(1+(U44/100))","v":1.5233644859813082},"€/Port",7,null,{"$f":"(1.14+1.39)/2","v":1.2649999999999999},{"$f":"(1.57+1.69)/2","v":1.63}]
[]
[null,null,"Apfel",false,{"$f":"IF(D46, (IF($A$5,P46*N46,R46*N46)), 0)","v":0},false,{"$f":"IF(F46, (IF($A$5,Q46*N46,S46*N46)), 0)","v":0},null,false,{"$f":"IF(I46, (IF($A$5,P46*N46,R46*N46)), 0)","v":0},false,{"$f":"IF(K46, (IF($A$5,Q46*N46,S46*N46)), 0)","v":0},null,1,"Stk.",{"$f":"(0.12+0.37)/2","v":0.245},{"$f":"(0.37+0.67)/2","v":0.52},{"$f":"P46/(1+(U46/100))","v":0.2289719626168224},{"$f":"Q46/(1+(U46/100))","v":0.48598130841121495},"€/Port",7,null,{"$f":"(0.12+0.37)/2","v":0.245},{"$f":"(0.37+0.67)/2","v":0.52}]
[null,null,"Banane",false,{"$f":"IF(D47, (IF($A$5,P47*N47,R47*N47)), 0)","v":0},false,{"$f":"IF(F47, (IF($A$5,Q47*N47,S47*N47)), 0)","v":0},null,false,{"$f":"IF(I47, (IF($A$5,P47*N47,R47*N47)), 0)","v":0},true,{"$f":"IF(K47, (IF($A$5,Q47*N47,S47*N47)), 0)","v":0.33500000000000002},null,1,"Stk.",{"$f":"(0.15+0.3)/2","v":0.22499999999999998},{"$f":"(0.22+0.45)/2","v":0.33500000000000002},{"$f":"P47/(1+(U47/100))","v":0.21028037383177567},{"$f":"Q47/(1+(U47/100))","v":0.31308411214953269},"€/Port",7,null,{"$f":"(0.15+0.3)/2","v":0.22499999999999998},{"$f":"(0.22+0.45)/2","v":0.33500000000000002}]
[]
[null,null,"gekochtes Ei",false,{"$f":"IF(D49, (IF($A$5,P49*N49,R49*N49)), 0)","v":0},true,{"$f":"IF(F49, (IF($A$5,Q49*N49,S49*N49)), 0)","v":0.81},null,false,{"$f":"IF(I49, (IF($A$5,P49*N49,R49*N49)), 0)","v":0},false,{"$f":"IF(K49, (IF($A$5,Q49*N49,S49*N49)), 0)","v":0},null,1,"Stk.",{"$f":"(0.55+0.63)/2","v":0.59000000000000008},{"$f":"(0.64+0.98)/2","v":0.81},{"$f":"P49/(1+(U49/100))","v":0.55140186915887857},{"$f":"Q49/(1+(U49/100))","v":0.7570093457943925},"€/Port",7,null,{"$f":"(0.55+0.63)/2","v":0.59000000000000008},{"$f":"(0.64+0.98)/2","v":0.81}]
[null,null,"Rührei",false,{"$f":"IF(D50, (IF($A$5,P50*N50,R50*N50)), 0)","v":0},false,{"$f":"IF(F50, (IF($A$5,Q50*N50,S50*N50)), 0)","v":0},null,false,{"$f":"IF(I50, (IF($A$5,P50*N50,R50*N50)), 0)","v":0},false,{"$f":"IF(K50, (IF($A$5,Q50*N50,S50*N50)), 0)","v":0},null,1,"Stk.",{"$f":"(1.13+1.33)/2","v":1.23},{"$f":"(1.31+2.08)/2","v":1.6950000000000001},{"$f":"P50/(1+(U50/100))","v":1.1495327102803738},{"$f":"Q50/(1+(U50/100))","v":1.5841121495327102},"€/Port",7,null,{"$f":"(1.13+1.33)/2","v":1.23},{"$f":"(1.31+2.08)/2","v":1.6950000000000001}]
[null,null,"Spiegelei",false,{"$f":"IF(D51, (IF($A$5,P51*N51,R51*N51)), 0)","v":0},false,{"$f":"IF(F51, (IF($A$5,Q51*N51,S51*N51)), 0)","v":0},null,false,{"$f":"IF(I51, (IF($A$5,P51*N51,R51*N51)), 0)","v":0},false,{"$f":"IF(K51, (IF($A$5,Q51*N51,S51*N51)), 0)","v":0},null,1,"Stk.",{"$f":"(0.72+0.86)/2","v":0.79},{"$f":"(0.85+1.21)/2","v":1.03},{"$f":"P51/(1+(U51/100))","v":0.73831775700934577},{"$f":"Q51/(1+(U51/100))","v":0.96261682242990654},"€/Port",7,null,{"$f":"(0.72+0.86)/2","v":0.79},{"$f":"(0.85+1.21)/2","v":1.03}]
[]
[null,null,null,false,{"$f":"IF(D53, (IF($A$5,P53*N53,R53*N53)), 0)","v":0},null,{"$f":"IF(F53, (IF($A$5,Q53*N53,S53*N53)), 0)","v":0},null,null,{"$f":"IF(I53, (IF($A$5,P53*N53,R53*N53)), 0)","v":0},null,{"$f":"IF(K53, (IF($A$5,Q53*N53,S53*N53)), 0)","v":0},null,null,"Stk.",null,null,{"$f":"P53/(1+(U53/100))","v":0},{"$f":"Q53/(1+(U53/100))","v":0},"€/Port"]
[null,null,null,null,{"$f":"IF(D54, (IF($A$5,P54*N54,R54*N54)), 0)","v":0},null,0,null,null,0,null,0,null,null,"Stk.",null,null,0,0,"€/Port"]
[null,null,null,null,0,null,0,null,null,0,null,0,null,null,"g",null,null,0,0,"€/kg"]
[null,null,null,false,0,false,0,null,null,0,null,0,null,null,"g",null,null,0,0,"€/kg"]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"P57/(1+(U57/100))","v":0},0]
[null,null,null,"Wareneinsatz Frühstück Erwachsene",null,null,{"$f":"SUM(E4:E57)+SUM(G4:G56)","v":4.6447500000000002},null,"Wareneinsatz Frühstück Kinder",null,null,{"$f":"SUM(J4:J56)+SUM(L4:L56)","v":2.4107499999999997}]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Bayerische Landesanstalt für Landwirtschaft, Institut für Betriebswirtschaft und Agrarstruktur, Dezember 2021"]

{"sheet":"Preiskalkulation","index":2,"n_rows":35,"n_cols":5,"rows_kept":35,"cut":false,"hidden":true,"merged":[[0,0,3,6],[7,2,8,2],[7,4,8,4]]}
["Diese einfache Art der Preiskalkulation, die sogenannte Zuschlagskalkulation, wird häufig in der Gastronomie zur überschlagsmäßigen Kalkulation des Verkaufspreises verwendet! (siehe Kompendium zur Meisterausbildung Hauswirtschaft) Dabei ist zu beachten, dass höhere Kosten beim Wareneinsatz (Beispiel Öko-Lebensmittel) zu überproportionalen Aufschlägen und somit zu einem zu hohen Verkaufspreis führen können."]
[]
[]
[]
[]
["Eingabefelder"]
[]
["Bruttorechner",null,"Frühstück Erwachsene",null,"Frühstück Kinder"]
[true]
[]
[null,"Wareneinsatz",{"$f":"'1) Wareneinsatz'!G58","v":4.6447500000000002},null,{"$f":"'1) Wareneinsatz'!L58","v":2.4107499999999997}]
[]
[" +","Gemeinkostenaufschlag",1.2,null,1.2]
[]
[" =","Selbstkosten",{"$f":"C11+(C11*C13)","v":10.218450000000001},null,{"$f":"E11+(E11*E13)","v":5.3036499999999993}]
[]
[" +","Gewinnaufschlag",0.2,null,0.2]
[]
[" =","kalkulierter Preis",{"$f":"C15+(C15*C17)","v":12.26214},null,{"$f":"E15+(E15*E17)","v":6.3643799999999988}]
[]
[" +","Serviceaufschlag",0.15,null,0.15]
[]
[" =","Zwischensumme",{"$f":"C19+(C19*C21)","v":14.101461},null,{"$f":"E19+(E19*E21)","v":7.3190369999999989}]
[null,{"$f":"IF('1) Wareneinsatz'!A5, \"\", \"USt. 19 %\")","v":""},{"$f":"IF('1) Wareneinsatz'!A5, 0, 0.19)","v":0}]
[" =","Verkaufspreis brutto",{"$f":"C23+(C23*C24)","v":14.101461},null,{"$f":"E23+(E23*D24)","v":7.3190369999999989}]
[]
[null,"auszuweisender Netto Verkaufspreis",{"$f":"IF('1) Wareneinsatz'!A5, (Preiskalkulation!C25/1.19), C23)","v":11.849967226890758},null,{"$f":"IF('1) Wareneinsatz'!A5, (Preiskalkulation!E25/1.19), E23)","v":6.1504512605042008}]
[null,"auszuweisende USt. 19 %",{"$f":"IF('1) Wareneinsatz'!A5, (Preiskalkulation!C27*0.19), C27*0.19)","v":2.2514937731092441},null,{"$f":"IF('1) Wareneinsatz'!A5, (Preiskalkulation!E27*0.19), E27*0.19)","v":1.1685857394957981}]
[]
[]
[]
[]
[]
[]
["Bayerische Landesanstalt für Landwirtschaft, Institut für Betriebswirtschaft und Agrarstruktur, März 2021"]

{"sheet":"2) Angaben DB","index":3,"n_rows":42,"n_cols":5,"rows_kept":42,"cut":false,"hidden":false,"merged":[[32,0,33,4],[19,4,20,4],[6,0,7,0],[6,1,7,1],[6,2,7,2],[6,3,7,3],[6,4,7,4]]}
["Eingabefelder"]
[]
[{"$f":"'1) Wareneinsatz'!A4","v":"Bruttorechner"}]
[{"$f":"'1) Wareneinsatz'!A4","v":"Bruttorechner"}]
[]
["Allgemeine Angaben zu Belegung und Übernachtungen"]
["Kategorie der Ferienwohnungen (FWG)","Anzahl FWG","Belegtage je FWG u. Jahr","durchschn. Belegung Personen /FWG","Übernachtungen /Jahr"]
[]
["klein (bis 2 Pers.)",1,174,2,{"$f":"B9*C9*D9","v":348}]
["mittel (bis 4 Pers.)",2,174,3,{"$f":"B10*C10*D10","v":1044}]
["gross (bis 6 Pers.)",1,174,5,870]
["Summe",{"$f":"SUM(B9:B11)","v":4},{"$f":"B9*C9+B10*C10+B11*C11","v":696},null,{"$f":"SUM(E9:E11)","v":2262}]
["Durchschnitt",null,{"$f":"((B9*C9)+(B10*C10)+(B11*C11))/B12","v":174},{"$f":"(D9+D10+D10+D11)/B12","v":3.25}]
[]
["Allgemeine Angaben zum Frühstücksangebot"]
[]
["Anteil Gäste mit Verpflegung",0.5,null,{"$f":"E12*B17","v":1131},"Frühstücksportionen/Jahr"]
[]
[null,"Brutto-Verkaufspreis €/Portion","Anteil     Erwachsene/Kinder","Frühstücks-     portionen/Jahr","Mischpreis Erwachsene/Kinder"]
["Erwachsene",15,0.6,{"$f":"D17*C20","v":678.6},{"$f":"(B20*C20)+(B21*C21)","v":13}]
["Kinder (bis 10 Jahre)",10,{"$f":"1-C20","v":0.4},{"$f":"D17*C21","v":452.40000000000003}]
[]
["Arbeitszeitbedarf","Info: Arbeitsbewertung (€/Akh) im Tabellenblatt 5) hinterlegt!"]
["Gesamtarbeitszeitbedarf",{"$f":"D24/52","v":7.3266089743589742},"h/Woche",{"$f":"'5) Ergebnis DB ausführlich'!C80","v":380.98366666666664},"Akh/Jahr"]
["davon Aushilfskräfte",0,"h/Woche",{"$f":"B25*52","v":0},"Akh/Jahr"]
["davon Festangestellte",0,"h/Woche",{"$f":"B26*52","v":0},"Akh/Jahr"]
["verbleibt für Familien-Arbeitskräfte",{"$f":"B24-B25-B26","v":7.3266089743589742},"h/Woche",{"$f":"B27*52","v":380.98366666666664},"Akh/Jahr"]
[]
["Investitionsbedarf",null,null,"Ausstattung?","Neubau? "]
["Küche",20,"m²",true,false]
["Speiseraum",40,"m²",true,false]
[]
["Welche Anforderungen eine Küche, in der Lebensmittel verarbeitet und zum Verzehr angeboten werden, erfüllen muss finden Sie unter:\nhttp://www.onlinehilfe-lebensmittelhygiene.de/gastronomie/"]
[]
[]
[]
[]
[]
[]
[]
[]
["Bayerische Landesanstalt für Landwirtschaft, Institut für Betriebswirtschaft und Agrarstruktur, Dezember 2021"]

{"sheet":"3) Ergebnis DB kurz","index":4,"n_rows":36,"n_cols":8,"rows_kept":36,"cut":false,"hidden":false,"merged":[]}
[null,"Die Werte im folgenden Berechnungsschema \"Ergebnis DB kurz\" ergeben sich aus den Berechnungen in \"5) Ergebnis DB ausführlich\"!"]
[]
[null,"Durchschnittserlös aus Frühstücksangebot",null,{"$f":"'5) Ergebnis DB ausführlich'!E27","v":14703}," /Betrieb u. Jahr",null,{"$f":"D3/'2) Angaben DB'!D17","v":13}," /Frühstück"]
["-","variable Kosten inkl. Personalkosten Aushilfskräfte",null,{"$f":"'5) Ergebnis DB ausführlich'!E35+'5) Ergebnis DB ausführlich'!E56+'5) Ergebnis DB ausführlich'!E66+'5) Ergebnis DB ausführlich'!E85+'5) Ergebnis DB ausführlich'!E90","v":5955.3086499999999}," /Betrieb u. Jahr",null,{"$f":"D4/'2) Angaben DB'!D17","v":5.2655248894783373}," /Frühstück"]
[]
[" =","DECKUNGSBEITRAG für das Frühstücksangebot",null,{"$f":"'5) Ergebnis DB ausführlich'!E94","v":8747.6913499999991}," /Betrieb u. Jahr",null,{"$f":"G3-G4","v":7.7344751105216627}," /Frühstück"]
[]
[null,"Kapitalkosten Investition",null,{"$f":"'5) Ergebnis DB ausführlich'!J107+'5) Ergebnis DB ausführlich'!J116+'5) Ergebnis DB ausführlich'!J117","v":2879.2808999999997}," /Betrieb u. Jahr",null,{"$f":"D8/'2) Angaben DB'!D17","v":2.5457832891246683}," /Frühstück"]
[null,"Personalkosten Arbeiten festangestellte AK",null,{"$f":"'5) Ergebnis DB ausführlich'!J126","v":0}," /Betrieb u. Jahr",null,{"$f":"D9/'2) Angaben DB'!D17","v":0}," /Frühstück"]
[null,"Sonstige Festkosten",null,{"$f":"'5) Ergebnis DB ausführlich'!J138","v":545.428}," /Betrieb u. Jahr",null,{"$f":"D10/'2) Angaben DB'!D17","v":0.48225287356321839}," /Frühstück"]
[]
[" =","Gewinnbeitrag",null,{"$f":"D6-D8-D9-D10","v":5322.9824499999995}," /Betrieb u. Jahr",null,{"$f":"G6-G8-G9-G10","v":4.7064389478337763}," /Frühstück"]
[]
[null,"Kalkulatorische Faktorkosten"]
[null,"Zinsansatz eigenfinanzierte Investitionssumme",null,{"$f":"'5) Ergebnis DB ausführlich'!J150","v":101.0274}," / Betrieb u. Jahr",null,{"$f":"D15/'2) Angaben DB'!D17","v":8.9325729442970819E-2}," /Frühstück"]
[null,"Lohnansatz nicht entlohnte AK",null,{"$f":"'5) Ergebnis DB ausführlich'!J155","v":7429.1814999999997}," / Betrieb u. Jahr",null,{"$f":"D16/'2) Angaben DB'!D17","v":6.5686839080459771}," /Frühstück"]
[null,"Zinsansatz Umlaufkapital",null,0," / Betrieb u. Jahr",null,{"$f":"D17/'2) Angaben DB'!D17","v":0}," /Frühstück"]
[]
[null,"Unternehmergewinn",null,{"$f":"D12-D15-D16-D17","v":-2207.2264500000001}," / Betrieb u. Jahr",null,{"$f":"G12-G15-G16-G17","v":-1.9515706896551714}," /Frühstück"]
[null," = Gewinnbeitrag - kalkulatorische Faktorkosten"]
[]
[null,"Arbeitsertrag je nicht entlohnter Akh",null,{"$f":"'5) Ergebnis DB ausführlich'!J163","v":-5.7934936405847681}," / Akh",null,{"$f":"D22/'2) Angaben DB'!D17","v":-5.122452378943208E-3}," /Frühstück"]
[null," = (Unternehmergewinn + Lohnansatz) / Zahl der nicht entlohnten Akh"]
[]
[null,"kostendeckender Preis pro Frühstück"]
[null," = notwendinger Mindestpreis zur Erreichung eines Deckungsbeitrags",null,null,null,null,{"$f":"G4","v":5.2655248894783373}," /Frühstück"]
[null," = notwendinger Mindestpreis zur Erreichung eines Gewinns",null,null,null,null,{"$f":"G4+G8+G9+G10","v":8.2935610521662237}," /Frühstück"]
[null," = notwendinger Mindestpreis zur Erreichung eines Unternehmergewinns",null,null,null,null,{"$f":"G4+G8+G9+G15+G16+G17+G10","v":14.951570689655172}," /Frühstück"]
[]
[]
[]
[]
[]
[]
[]
["Bayerische Landesanstalt für Landwirtschaft, Institut für Betriebswirtschaft und Agrarstruktur, Dezember 2021"]

{"sheet":"4) DB Grafik","index":5,"n_rows":65,"n_cols":1,"rows_kept":65,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
["Bayerische Landesanstalt für Landwirtschaft, Institut für Betriebswirtschaft und Agrarstruktur, Dezember 2021"]

{"sheet":"5) Ergebnis DB ausführlich","index":6,"n_rows":177,"n_cols":14,"rows_kept":177,"cut":false,"hidden":false,"merged":[[8,1,10,1],[8,2,10,2],[87,2,88,2],[102,3,103,3],[70,2,70,3],[8,3,10,3],[23,5,24,5],[8,4,9,4],[8,7,9,7],[8,5,10,5],[8,6,9,6]]}
[]
[]
[null,"ALLGEMEINE ANGABEN"]
[]
[null,{"$f":"'1) Wareneinsatz'!A2","v":"Eingabefelder"}]
[]
[null,{"$f":"'1) Wareneinsatz'!A4","v":"Bruttorechner"}]
[null,{"$f":"'1) Wareneinsatz'!A5","v":true}]
[null,"FWG Kategorie","Anzahl FWG","Belegtage je FWG u. Jahr","durchschn. Belegung","Anzahl Übernachtungen je Jahr"]
[]
[null,null,null,null,"Personen/FWG"]
[null,"klein (bis 2 Pers.)",{"$f":"'2) Angaben DB'!B9","v":1},{"$f":"'2) Angaben DB'!C9","v":174},{"$f":"'2) Angaben DB'!D9","v":2},{"$f":"E12*D12*C12","v":348}]
[null,"mittel (bis 4 Pers.)",{"$f":"'2) Angaben DB'!B10","v":2},{"$f":"'2) Angaben DB'!C10","v":174},{"$f":"'2) Angaben DB'!D10","v":3},{"$f":"E13*D13*C13","v":1044}]
[null,"gross (bis 6 Pers.)",{"$f":"'2) Angaben DB'!B11","v":1},{"$f":"'2) Angaben DB'!C11","v":174},{"$f":"'2) Angaben DB'!D11","v":5},{"$f":"E14*D14*C14","v":870}]
[null,"Summe",{"$f":"SUM(C12:C14)","v":4},null,null,{"$f":"SUM(F12:F14)","v":2262}]
[null,"Durchschnitt",null,{"$f":"((C12*D12)+(C13*D13)+(C14*D14))/C15","v":174},{"$f":"(E12+E13+E13+E14)/C15","v":3.25}]
[]
[null,"MARKTLEISTUNG"]
[null,"Durchschnittserlös Verpflegung"]
[]
[null,"Anteil Gäste mit Verpflegung",{"$f":"'2) Angaben DB'!B17","v":0.5},{"$f":"F15*C21","v":1131},"Frühstücksport./Jahr"]
[]
[null,null,"Verkaufspreis €/Portion","Anteil Erwachsene/Kinder","Frühstücks-portionen/Jahr","Mischpreis Erwachsene/Kinder"]
[null,"Erwachsene",{"$f":"IF(B8, '2) Angaben DB'!B20, ('2) Angaben DB'!B20/1.19))","v":15},{"$f":"'2) Angaben DB'!C20","v":0.6},{"$f":"D21*D24","v":678.6},{"$f":"C24*D24+C25*D25","v":13}]
[null,"Kinder",{"$f":"IF(B8, '2) Angaben DB'!B21, ('2) Angaben DB'!B21/1.19))","v":10},{"$f":"1-D24","v":0.4},{"$f":"D21*D25","v":452.40000000000003}]
[]
[null,"Gesamterlös aus Frühstücksangebot",null,null,{"$f":"IF(B8, (F15*C21*((C24*D24)+(C25*D25))), ((F15*C21*((C24*D24)+(C25*D25)))/1.19))","v":14703}," /Betrieb u. Jahr",null,{"$f":"E27/'2) Angaben DB'!D17","v":13}," /Frühstück"]
[]
[null,"VARIABLE KOSTEN"]
[null,"Kosten Wareneinsatz Frühstück"]
[null,null,"Wareneinsatz €/Portion","Anteil \nErwachsene/Kinder"]
[null,"Erwachsene",{"$f":"'1) Wareneinsatz'!G58","v":4.6447500000000002},{"$f":"D24","v":0.6}]
[null,"Kinder",{"$f":"'1) Wareneinsatz'!L58","v":2.4107499999999997},{"$f":"D25","v":0.4}]
[]
[null,"Wareneinsatz gesamt",null,null,{"$f":"F15*C21*((C32*D32)+(C33*D33))","v":4242.5506500000001}," /Betrieb u. Jahr",null,{"$f":"E35/'2) Angaben DB'!D17","v":3.75115}," /Frühstück"]
[]
[null,"Energie, Heizung, Wasser, Abwasser"]
[]
[null,"Strom",14.6,"kWh/Belegtag"]
[null,null,{"$f":"IF(B8, 0.29, (0.29/1.19))","v":0.28999999999999998},"€/kWh"]
[null,null,null,null,{"$f":"C39*C40*D16","v":736.71600000000001},"€/Betrieb u. Jahr",null,{"$f":"E41/'2) Angaben DB'!D17","v":0.65138461538461534}," /Frühstück"]
[]
[null,"Heizkosten","m²","€/m²","€/Jahr"]
[null,"Küche",{"$f":"'2) Angaben DB'!B30","v":20},{"$f":"IF(B8, 10.7, (10.7/1.19))","v":10.7},{"$f":"C44*D44","v":214}]
[null,"Speiseraum",{"$f":"'2) Angaben DB'!B31","v":40},{"$f":"IF(B8, 10.7, (10.7/1.19))","v":10.7},{"$f":"C45*D45","v":428}]
[null,null,null,null,{"$f":"E44+E45","v":642},"€/Betrieb u. Jahr",null,{"$f":"E46/'2) Angaben DB'!D17","v":0.56763925729442966}," /Frühstück"]
[]
[null,"Wasser","Abwasser","für Spülen"]
[null,5,{"$f":"B49","v":5},"l/Vorgang"]
[null,2,{"$f":"B50","v":2},"Vorgänge/Belegtag"]
[null,{"$f":"IF(B8, 1.62, (1.62/0.19))","v":1.62},{"$f":"IF(B8, 1.98, (1.98/0.19))","v":1.98},"€/m³"]
[null,{"$f":"B51/1000*B49*B50","v":1.6200000000000003E-2},{"$f":"C51/1000*C49*C50","v":1.9799999999999998E-2},"€/Belegtag"]
[null,{"$f":"B49*B50*D16","v":1740},{"$f":"C49*C50*D16","v":1740},"l/Jahr"]
[null,{"$f":"B52*D16","v":2.8188000000000004},{"$f":"C52*D16","v":3.4451999999999998},null,{"$f":"B54+C54","v":6.2640000000000002},"€/Betrieb u. Jahr",null,{"$f":"E54/'2) Angaben DB'!D17","v":5.538461538461539E-3}," /Frühstück"]
[]
[null,null,null,null,{"$f":"E41+E46+E54","v":1384.9799999999998},"/Betrieb u. Jahr",null,{"$f":"E56/'2) Angaben DB'!D17","v":1.2245623342175065}," /Frühstück"]
[null,null,null,"entspricht",{"$f":"E56/E27","v":9.4197102632115878E-2},"vom Gesamterlös"]
[]
[null,"Reinigung"]
[null,"Unterhaltsreinigung abhängig von der Anzahl der Belegtage","€/Frühstück","€/Betrieb u. Jahr"]
[null,"Speiseraum",{"$f":"IF(B8, ((1.35/25*'2) Angaben DB'!B31)*D16/F15*C21), (((1.35/25*'2) Angaben DB'!B31)*D16/F15*C21)/1.19))","v":8.307692307692309E-2},{"$f":"C61*F15*C21","v":93.960000000000008}]
[null,"Küche",{"$f":"IF(B8, (((0.04+0.06+0.05)/5*'2) Angaben DB'!B30)*D16/F15*C21), ((((0.04+0.06+0.05)/5*'2) Angaben DB'!B30)*D16/F15*C21)/1.19))","v":2.3076923076923082E-2},{"$f":"C62*F15*C21","v":26.100000000000005}]
[null,"Grundreinigung (Annahme: zweimal jährlich)"]
[null,"Speiseraum",{"$f":"IF(B8, (3.01/25*'2) Angaben DB'!B31*2/F15*C21), ((3.01/25*'2) Angaben DB'!B31*2/F15*C21)/1.19))","v":2.1290893015030944E-3},{"$f":"C64*F15*C21","v":2.4079999999999999}]
[null,"Küche",{"$f":"IF(B8, ((((0.03+0.56)*6)+((0.02+0.02)*12)+(0.03*D16))/F15*C21), (((((0.03+0.56)*6)+((0.02+0.02)*12)+(0.03*D16))/F15*C21)/1.19))","v":2.0424403183023875E-3},{"$f":"C65*F15*C21","v":2.31}]
[null,null,null,null,{"$f":"SUM(D61:D65)","v":124.77800000000002}," /Betrieb u. Jahr",null,{"$f":"E66/'2) Angaben DB'!D17","v":0.11032537577365166}," /Frühstück"]
[]
[null,"Lohnkosten für Aushilfkräfte"]
[null,"Aushilfs-Arbeitskräfte sind entlohnte Fremdarbeitskräfte, die nicht zum ständigen Personal gehören. "]
[]
[null,"Arbeitsbereich","Arbeitszeitaufwand pro Frühstück"]
[null,"Verpflegung inkl. Anrichten, Spülen",10,"Akmin"]
[null,"Management anteilig",{"$f":"7.6*0.1","v":0.76},"Akmin"]
[null,"Betreuuung der Gäste anteilig",{"$f":"6*0.1","v":0.60000000000000009},"Akmin"]
[null,"Reinigung Speiseraum",{"$f":"(107.4/25*'2) Angaben DB'!B31*D16/F15*C21)+(71.9/25*'2) Angaben DB'!B31*2/F15*C21)","v":6.6600884173297965},"Akmin"]
[null,"Reinigung Küche",{"$f":"((((3.1+3.1+7)/5*'2) Angaben DB'!B30)*D16/F15*C21))+(((((20+15)*6)+((9+5)*12)+(2*D16))/F15*C21))","v":2.1912466843501326},"Akmin"]
[null,"Gesamt Akmin",{"$f":"SUM(C72:C76)","v":20.211335101679929},"Akmin"]
[null,"ergibt Akh pro Frühstück",{"$f":"C77/60","v":0.33685558502799878},"Akh"]
[]
[null,"ergibt Akh pro Betrieb und Jahr",{"$f":"C78*F15*C21","v":380.98366666666664},"Akh/Betrieb u. Jahr"]
[]
[null,"Erledigung der Arbeit durch Aushilfs-AK",{"$f":"'2) Angaben DB'!B25","v":0},"h/Woche"]
[null,"entspricht",{"$f":"C82*50/C80","v":0},"des Gesamtarbeitsbedarfes"]
[null,"Entlohnung",13.4," /Akh"]
[null,null,null,null,{"$f":"C83*C80*C84","v":0}," /Betrieb u. Jahr",null,{"$f":"E85/'2) Angaben DB'!D17","v":0}," /Frühstück"]
[null,"Quelle: KTBL Datensammlung Urlaub auf dem Lande (2006), LfL-Kennzahlenermittlung 2012, 2017"]
[]
[null,"Sonstige variable Kosten","durchschnittl. Entfernung in km"]
[null,null,null,"€/km"]
[null,"Krafstoff für 2 Einkaufsfahrten pro Woche",5,{"$f":"IF(B8, 0.35, (0.35/1.19))","v":0.35},{"$f":"D16/6*2*C90*2*D90","v":203}," /Betrieb u. Jahr",null,{"$f":"E90/'2) Angaben DB'!D17","v":0.17948717948717949}," /Frühstück"]
[]
[null," = SUMME VARIABLE KOSTEN",null,null,{"$f":"E35+E66+E56+E85+E90","v":5955.3086499999999}," /Betrieb u. Jahr",null,{"$f":"E92/'2) Angaben DB'!D17","v":5.2655248894783373}," /Frühstück"]
[]
[null," = DECKUNGSBEITRAG Frühstücksangebot",null,null,{"$f":"E27-E35-E56-E66-E85-E90","v":8747.6913499999991}," /Betrieb u. Jahr",null,{"$f":"E94/'2) Angaben DB'!D17","v":7.7344751105216618}," /Frühstück"]
[]
[]
[]
[]
[null,"VOLLKOSTENRECHNUNG"]
[]
[null," = DECKUNGSBEITRAG Frühstücksangebot",null,null,null,null,null,null,null,{"$f":"E94","v":8747.6913499999991}," /Betrieb u. Jahr",null,{"$f":"H94","v":7.7344751105216618}," /Frühstück"]
[]
[null,"Investitionskosten",null,"Sitzplätze (in Abhängigkeit von Anzahl der FeWo u. durchschnittl. Belegung)"]
[null,"Ausstattung","m² ",null,"€/m² bzw. €/Sitzplatz","Investitions-kosten","Finanzierung eigen %","Finanzierung fremd %","Abschreib-ungsdauer in Jahre","Abschreibung €/Betrieb u. Jahr"]
[null,"Küche",{"$f":"C44","v":20},null,{"$f":"IF('2) Angaben DB'!D30, (IF(B8, 'Datengrundlage Investition'!G36, 'Datengrundlage Investition'!G36/1.19)), 0)","v":750},{"$f":"E105*C105","v":15000},0.5,{"$f":"1-G105","v":0.5},10,{"$f":"F105/I105","v":1500}]
[null,"Speiseraum",{"$f":"'2) Angaben DB'!B31","v":40},{"$f":"E16*C15","v":13},{"$f":"IF('2) Angaben DB'!D31, (IF(B8, 'Datengrundlage Investition'!G73, 'Datengrundlage Investition'!G73/1.19)), 0)","v":788.98846153846159},{"$f":"E106*D106","v":10256.85},0.5,{"$f":"1-G106","v":0.5},10,{"$f":"F106/I106","v":1025.6849999999999}]
[null,"Gesamtinvestitionskosten für Ausstattung von",null,null,null,{"$f":"F105+F106","v":25256.85},{"$f":"AVERAGE(G105:G106)","v":0.5},{"$f":"AVERAGE(H105:H106)","v":0.5},null,{"$f":"J105+J106","v":2525.6849999999999}," / Betrieb u. Jahr"]
[]
[null,"Neubau",null,null,"€/m³"]
[null,"Küche",{"$f":"'2) Angaben DB'!B30","v":20},null,{"$f":"IF('2) Angaben DB'!E30, (IF(B8, 385, (385/1.19))), 0)","v":0},{"$f":"C110*2.4*E110","v":0},0.5,0.5,25,{"$f":"F110/I110","v":0}]
[null,"Speiseraum",{"$f":"'2) Angaben DB'!B31","v":40},null,{"$f":"IF('2) Angaben DB'!E31, (IF(B8, 385, (385/1.19))), 0)","v":0},{"$f":"C111*2.4*E111","v":0},0.5,0.5,25,{"$f":"F111/I111","v":0}]
[null,"Gesamtinvestitionskosten für Neubau von",null,null,null,{"$f":"F110+F111","v":0},{"$f":"AVERAGE(G110:G111)","v":0.5},{"$f":"AVERAGE(H110:H111)","v":0.5},null,{"$f":"SUM(J110:J111)","v":0}," / Betrieb u. Jahr"]
[]
[null,"Abschreibung gesamt",null,null,null,null,null,null,null,{"$f":"J107+J112","v":2525.6849999999999}," / Betrieb u. Jahr"]
[]
[null,"Instandhaltung",null,0.01,"der Investitionssumme",null,null,null,null,{"$f":"D116*(F107+F112)","v":252.5685}," / Betrieb u. Jahr"]
[null,"Zinsaufwand",null,1.6E-2,"der halben fremdfinanzierten Investitionssumme",null,null,null,null,{"$f":"D117*0.5*((H107*F107)+(F112*H112))","v":101.0274}," / Betrieb u. Jahr"]
[]
[null,"Kapitalkosten Investition gesamt",null,null,null,null,null,null,null,{"$f":"J114+J116+J117","v":2879.2808999999997}," / Betrieb u. Jahr",null,{"$f":"J119/'2) Angaben DB'!D17","v":2.5457832891246683}," /Frühstück"]
[]
[null,"Personalkosten Arbeiten festangestellte AK"]
[null,"Akh pro Betrieb und Jahr",{"$f":"C80","v":380.98366666666664}]
[null,"Erledigung Arbeit durch Festangestellte AK",{"$f":"'2) Angaben DB'!B26","v":0},"h/Woche"]
[null,"entspricht",{"$f":"C123*50/C80","v":0},"des Gesamtarbeitsbedarfes"]
[null,"Entlohnung",19.5," /Akh"]
[null,null,null,null,null,null,null,null,null,{"$f":"C124*C122*C125","v":0}," /Betrieb u. Jahr",null,{"$f":"J126/'2) Angaben DB'!D17","v":0}," /Frühstück"]
[]
[null,"Sonstige Festkosten"]
[null,"Internet, Kabel, Telefon (anteilig)",null,null,null,null,null,null,null,{"$f":"IF(B8, 280, 280/1.19)","v":280}," / Betrieb u. Jahr"]
[null,"Fernseh-/Radiogebühren",null,null,null,null,null,null,null,{"$f":"IF(B8, (5.83*12*(C15-1)), ((5.83*12*(C15-1))/1.19))","v":209.88000000000002}," / Betrieb u. Jahr"]
[null,"Sonstige Gebühren",null,null,null,null,null,null,null,{"$f":"IF(B8, 152, (152/1.19))","v":152}," / Betrieb u. Jahr"]
[null,"Klassifizierungskosten, Mitgliedschaften in Verbänden",null,null,null,null,null,null,null,{"$f":"IF(B8, 611.4, (611.4/1.19))","v":611.4}," / Betrieb u. Jahr"]
[null,"Werbungskosten",null,null,null,null,null,null,null,{"$f":"IF(B8, 3500, (3500/1.19))","v":3500}," / Betrieb u. Jahr"]
[null,"Versicherungen",null,null,null,null,null,null,null,{"$f":"IF(B8, (109+230+147), ((109+230+147)/1.19))","v":486}," / Betrieb u. Jahr"]
[null,"Steuern",null,null,null,null,null,null,null,215," / Betrieb u. Jahr"]
[null,"Weitere feste Kosten",null,null,null,null,null,null,null,0," / Betrieb u. Jahr"]
[null,"Summe",null,null,null,null,null,null,null,{"$f":"SUM(J129:J136)","v":5454.28}," / Betrieb u. Jahr"]
[null,"anteilig auf das Frühstücksangebot",null,null,null,null,null,null,0.1,{"$f":"J137*I138","v":545.428}," / Betrieb u. Jahr",null,{"$f":"J138/'2) Angaben DB'!D17","v":0.48225287356321839}," /Frühstück"]
[]
[]
[null,"Deckungsbeitrag Frühstücksangebot",null,null,null,null,null,null,null,{"$f":"E94","v":8747.6913499999991}," / Betrieb u. Jahr"]
[" -",{"$f":"B103","v":"Investitionskosten"},null,null,null,null,null,null,null,{"$f":"J119","v":2879.2808999999997}," / Betrieb u. Jahr"]
[" -",{"$f":"B121","v":"Personalkosten Arbeiten festangestellte AK"},null,null,null,null,null,null,null,{"$f":"J126","v":0}," / Betrieb u. Jahr"]
[" -",{"$f":"B128","v":"Sonstige Festkosten"},null,null,null,null,null,null,null,{"$f":"J137*0.1","v":545.428}," / Betrieb u. Jahr"]
[" =","GEWINNBEITRAG",null,null,null,null,null,null,null,{"$f":"J141-J142-J143-J144","v":5322.9824499999995}," / Betrieb u. Jahr",null,{"$f":"J145/'2) Angaben DB'!D17","v":4.7064389478337754}," /Frühstück"]
[]
[" -","KALKULATORISCHE FAKTORKOSTEN  "]
[null,"Kalkulatorische Faktorkosten sind Ansätze für die Entlohnung der eigenen Produktionsfaktoren (Arbeit, Kapital). "]
[]
[null,"Zinsansatz eigenfinanzierte Investition",1.6E-2,"der halben eigenfinanzierten Investitionssumme",null,null,null,null,null,{"$f":"C150*0.5*((G107*F107)+(F112*G112))","v":101.0274}," / Betrieb u. Jahr",null,{"$f":"J150/'2) Angaben DB'!D17","v":8.9325729442970819E-2}," /Frühstück"]
[]
[null,"Lohnansatz nicht entlohnte AK"]
[null,"Akh pro Betrieb und Jahr",{"$f":"C80","v":380.98366666666664}]
[null,"Erledigung Arbeit durch nicht entlohnte AK",{"$f":"1-C83-C124","v":1},"des Gesamtarbeitsbedarfes"]
[null,"Lohnansatz nicht entlohnte AK",19.5," /Akh",null,null,null,null,null,{"$f":"C153*C154*C155","v":7429.1814999999997}," / Betrieb u. Jahr",null,{"$f":"J155/'2) Angaben DB'!D17","v":6.5686839080459771}," /Frühstück"]
[]
[null,"Zinsansatz Umlaufkapital",null,null,null,null,null,null,null,0," / Betrieb u. Jahr",null,{"$f":"J157/'2) Angaben DB'!D17","v":0}," /Frühstück"]
[]
[]
[" =","Unternehmergewinn",null,null,null,null,null,null,null,{"$f":"J145-J150-J155","v":-2207.2264500000001}," / Betrieb u. Jahr",null,{"$f":"J160/'2) Angaben DB'!D17","v":-1.9515706896551726}," /Frühstück"]
[null," = Gewinnbeitrag - kalkulatorische Faktorkosten"]
[]
[null,"Arbeitsertrag je nicht entlohnter Akh",null,null,null,null,null,null,null,{"$f":"J160/(C153*C154)","v":-5.7934936405847681}," / Akh",null,{"$f":"J163/'2) Angaben DB'!D17","v":-5.122452378943208E-3}," /Frühstück"]
[null," = (Unternehmergewinn + Lohnansatz) / Zahl der nicht entlohnten Akh"]
[]
[null,"kostendeckender Preis pro Frühstück"]
[null," = notwendinger Mindestpreis zur Erreichung eines Deckungsbeitrags",null,null,{"$f":"H92","v":5.2655248894783373}," /Frühstück"]
[null," = notwendinger Mindestpreis zur Erreichung eines Gewinns",null,null,{"$f":"H92+M119+M126+M138","v":8.2935610521662237}," /Frühstück"]
[null," = notwendinger Mindestpreis zur Erreichung eines Unternehmergewinns",null,null,{"$f":"H92+M119+M126+M138+M150+M155+M157","v":14.951570689655171}," /Frühstück"]
[]
[]
[]
[]
[]
[]
[]
["Bayerische Landesanstalt für Landwirtschaft, Institut für Betriebswirtschaft und Agrarstruktur, Dezember 2021"]

{"sheet":"Datengrundlage Investition","index":7,"n_rows":80,"n_cols":15,"rows_kept":80,"cut":false,"hidden":false,"merged":[]}
["Boden"]
[" - rutschfest"]
[" - leichtes Gefälle"]
[" - Ablaufrinnen/öffnungen"]
[]
["Lüftungsanlage ab Gesamtleistung der Küchengeräte über 25 kW"]
[]
["Abluftanlagen über allen thermischen Geräten (+ Fettfilter!)"]
[" -> + Zuluftanlage"]
[]
["Brandschutz: alle Wände und Decken aus nichtbrennbaren Material + ausreichend Löschmöglichkeiten!"]
[]
["Schmutzwasserausguss"]
[]
["Wandflächen"]
[" - leicht zu reinigen/desinfizieren"]
[]
["Spülbecken getrennt vom Handwaschbecken"]
[]
["http://www.onlinehilfe-lebensmittelhygiene.de/"]
["http://www.onlinehilfe-lebensmittelhygiene.de/gastronomie/"]
[]
["KÜCHE"]
["Handwaschbecken",null,null,null,null,300,null,"https://www.gastro-hero.de/Spültechnik/Spülmöbel/Handwaschbecken"]
["Spülbecken",null,null,null,null,500,null,"https://www.gastro-hero.de/Edelstahlmöbel/Spültische"]
["Edelstahlarbeitsfläche mit Unterschrank",null,null,null,800,1000,null,"https://www.gastprodo.com/edelstahl-arbeitsschraenke/",null,null,null,null,null,null,"https://www.gastro-hero.de/Edelstahlmöbel/Arbeitsschränke/Arbeitsschränke-mit-Schubladenblock"]
["Abzug",null,null,null,null,800,null,"https://www.gastroplus24.de/de/lueftung/abzugshauben/wandhauben/"]
["Lüftung",null,null,null,null,500,null,"https://www.gastroplus24.de/de/lueftung/lueftungsventilatoren/"]
["Elektroherd mit Umluftofen",null,null,null,null,2000,null,"https://www.gastprodo.com/elektroherde/",null,null,null,null,null,null,"https://www.gastro-hero.de/Kochgeräte/Herde"]
["Spülmaschine",null,null,null,1500,2000,null,"https://www.gastprodo.com/geschirrspuelmaschinen/",null,null,null,null,null,null,"https://www.maran-pro.com/de/electrolux/spültechnik/untertischspülmaschinen/untertischspülmaschinen/"]
["Kühlschrank",null,null,null,null,1000,null,"https://www.maran-pro.com/de/electrolux/kühltechnik/kühl_und_tiefkühlschränke/400_l/",null,null,null,null,null,null,"https://www.gastro-hero.de/Kühltechnik/Kühlschränke/Lagerkühlschränke"]
["Kaffeemaschine",null,null,null,1500,2000]
["Fliesen Boden",120,"pro m²",{"$f":"'5) Ergebnis DB ausführlich'!C44","v":20},"m²",{"$f":"B33*D33","v":2400}]
["Sonstiges",null,null,null,null,2500]
[]
[null,null,null,null,null,{"$f":"SUM(F24:F34)","v":15000},{"$f":"F36/'5) Ergebnis DB ausführlich'!C44","v":750},"pro m²"]
[]
["SPEISERAUM"]
["Anzahl -> Annahme: Frühstücksraum mit 3 Tischen mit 12 Stühlen",null,null,null,null,{"$f":"'5) Ergebnis DB ausführlich'!D106","v":13},null,"https://www.gastro-hero.de/Gastraum/"]
[]
["Stühle und Tische",null,"circa 100 Euro pro Sitzplatz?",null,"Anzahl"]
["Stühle  ",null,50,100,14,{"$f":"D42*E42","v":1400}]
["Tische",null,null,1000,3,{"$f":"D43*E43","v":3000}]
["Deko, restl. Einrichtung",null,1000,2500,1,{"$f":"D44*E44","v":2500}]
["Tischdecken",null,null,30,6,{"$f":"D45*E45","v":180}]
["Parkett Speiseraum",50,"pro m²",{"$f":"'5) Ergebnis DB ausführlich'!C45","v":40},"m²",{"$f":"B46*D46","v":2000}]
["Geschirr"]
["Teller klein",null,null,4.5,20,{"$f":"D48*E48","v":90}]
["Capuccinotassen",null,null,4.75,15,71.25]
["Kaffeebecher",null,null,5.15,15,77.25]
["Kaffeetassen",null,null,4.95,15,74.25]
["Espressotassen",null,null,3.5,10,35]
["Unterteller",null,null,3.2,20,64]
["Müslischüssel",null,null,8,20,160]
["Eierbecher",null,null,3.79,15,56.85]
["Zuckerdose",null,null,14.5,5,72.5]
["Milchkännchen",null,null,11.9,5,59.5]
["Salzstreuer",null,null,10.9,5,54.5]
["Pfefferstreuer",null,null,10.9,5,54.5]
["Brotkörbchen",null,null,6.49,5,32.450000000000003]
[]
["Besteck"]
["Kaffeelöffel",null,null,2.35,20,{"$f":"D63*E63","v":47}]
["Messer",null,null,2.75,20,{"$f":"D64*E64","v":55}]
["Löffel",null,null,3.45,20,{"$f":"D65*E65","v":69}]
["Gabel",null,null,2.35,20,{"$f":"D66*E66","v":47}]
[]
["Gläser"]
["36 cl",null,null,1.35,20,{"$f":"D69*E69","v":27}]
["51 cl",null,null,1.49,20,{"$f":"D70*E70","v":29.8}]
[]
[]
[null,null,null,null,null,{"$f":"SUM(F42:F70)","v":10256.85},{"$f":"F73/F39","v":788.98846153846159},"pro Sitzplatz"]
[]
[]
["SUMME Ausstattung Küche und Speiseraum",null,null,null,null,{"$f":"F73+F36","v":25256.85}]
[]
[]
[]
["Bayerische Landesanstalt für Landwirtschaft, Institut für Betriebswirtschaft und Agrarstruktur, 2021"]