[{"data":1,"prerenderedAt":429},["ShallowReactive",2],{"content-\u002Ffaecher\u002Fbwp\u002Fap-cs":3},{"id":4,"title":5,"body":6,"class":415,"description":412,"extension":416,"meta":417,"navigation":418,"path":419,"pdfDownload":420,"scope":415,"scopeName":421,"seo":422,"stem":423,"subject":424,"subjectName":425,"type":426,"typeName":427,"year":421,"__hash__":428},"faecher\u002Ffaecher\u002Fbwp\u002Fap-cs.md","Cheat-Sheet – Abschlussprüfung",{"type":7,"value":8,"toc":411},"minimark",[9,14,81,85,166,170,211,215,258,262,290,294,320,324,351,355,373],[10,11,13],"h1",{"id":12},"kostenträgerstückrechnung","Kostenträgerstückrechnung",[15,16,17,27],"table",{},[18,19,20],"thead",{},[21,22,23],"tr",{},[24,25,26],"th",{},"Fertigungsmaterial (FM)",[28,29,30,36,41,46,51,56,61,66,71,76],"tbody",{},[21,31,32],{},[33,34,35],"td",{},"+ Materialgemeinkosten (MGK)",[21,37,38],{},[33,39,40],{},"= Materialkosten (MK)",[21,42,43],{},[33,44,45],{},"Fertigungslöhne (FL)",[21,47,48],{},[33,49,50],{},"+ Restgemeinkosten (RGK)",[21,52,53],{},[33,54,55],{},"+ Fertigungsgemeinkosten (FGK)",[21,57,58],{},[33,59,60],{},"= Fertigungskosten (FK)",[21,62,63],{},[33,64,65],{},"Herstellkosten (HK = FK + MK)",[21,67,68],{},[33,69,70],{},"+ Verwaltungsgemeinkosten (HK * x%)",[21,72,73],{},[33,74,75],{},"+ Vertriebsgemeinkosten (HK * x%)",[21,77,78],{},[33,79,80],{},"= Selbstkosten",[10,82,84],{"id":83},"nettoverkaufspreis","Nettoverkaufspreis",[15,86,87,94],{},[18,88,89],{},[21,90,91],{},[24,92,93],{},"Listeneinkaufspreis",[28,95,96,101,106,111,116,121,126,131,136,141,146,151,156,161],{},[21,97,98],{},[33,99,100],{},"- Lieferrabatt",[21,102,103],{},[33,104,105],{},"= Zieleinkaufspreis",[21,107,108],{},[33,109,110],{},"- Lieferskonto",[21,112,113],{},[33,114,115],{},"= Bareinkaufspreis",[21,117,118],{},[33,119,120],{},"+ Bezugskosten",[21,122,123],{},[33,124,125],{},"= Bezugspreis",[21,127,128],{},[33,129,130],{},"+ Handlungskosten",[21,132,133],{},[33,134,135],{},"= Selbstkostenpreis",[21,137,138],{},[33,139,140],{},"+ Gewinn",[21,142,143],{},[33,144,145],{},"= Barverkaufspreis",[21,147,148],{},[33,149,150],{},"+ Kundenskonto",[21,152,153],{},[33,154,155],{},"= Zielverkaufspreis",[21,157,158],{},[33,159,160],{},"+ Kundenrabatt",[21,162,163],{},[33,164,165],{},"= Nettoverkaufspreis",[10,167,169],{"id":168},"maschinenstundensatz","Maschinenstundensatz",[15,171,172,179],{},[18,173,174],{},[21,175,176],{},[24,177,178],{},"kalk. Abschreibungen ( = Wiederbeschaffung \u002F Jahre)",[28,180,181,186,191,196,201,206],{},[21,182,183],{},[33,184,185],{},"+ kalk. Zinsen ( = ½ Anschaffung * Zinssatz)",[21,187,188],{},[33,189,190],{},"+ Wartung \u002F Instandhaltung pro Jahr",[21,192,193],{},[33,194,195],{},"+ Raumkosten (Miete) pro Jahr",[21,197,198],{},[33,199,200],{},"+ Energiekosten pro Jahr",[21,202,203],{},[33,204,205],{},"= Kosten der Maschine",[21,207,208],{},[33,209,210],{},"= Maschinenstundensatz ( Kosten der Maschine \u002F Stunden pro Jahr)",[10,212,214],{"id":213},"herstellkosten-des-umsatzes","Herstellkosten des Umsatzes",[15,216,217,223],{},[18,218,219],{},[21,220,221],{},[24,222,26],{},[28,224,225,229,234,238,243,248,253],{},[21,226,227],{},[33,228,35],{},[21,230,231],{},[33,232,233],{},"+ Fertigungslöhne (FL)",[21,235,236],{},[33,237,55],{},[21,239,240],{},[33,241,242],{},"= Herstellkosten der Erzeugung (HKE)",[21,244,245],{},[33,246,247],{},"- Mehrbestand",[21,249,250],{},[33,251,252],{},"+ Minderbestand",[21,254,255],{},[33,256,257],{},"= Herstellkosten des Umsatzes (HKU)",[10,259,261],{"id":260},"vollkostenrechnung","Vollkostenrechnung",[15,263,264,277],{},[18,265,266],{},[21,267,268,271,274],{},[24,269,270],{},"Nettoverkaufserlös",[24,272,273],{},"- Selbstkosten",[24,275,276],{},"= Stückerfolg",[28,278,279],{},[21,280,281,284,287],{},[33,282,283],{},"nve",[33,285,286],{},"- sk",[33,288,289],{},"= se",[10,291,293],{"id":292},"deckungsbeitrag","Deckungsbeitrag",[15,295,296,308],{},[18,297,298],{},[21,299,300,302,305],{},[24,301,270],{},[24,303,304],{},"- variable Fixkosten",[24,306,307],{},"= Deckungsbeitrag",[28,309,310],{},[21,311,312,314,317],{},[33,313,283],{},[33,315,316],{},"- kvar",[33,318,319],{},"= db",[10,321,323],{"id":322},"betriebsergebnis","Betriebsergebnis",[15,325,326,338],{},[18,327,328],{},[21,329,330,332,335],{},[24,331,293],{},[24,333,334],{},"- Fixkosten",[24,336,337],{},"= Betriebsergebnis",[28,339,340],{},[21,341,342,345,348],{},[33,343,344],{},"db",[33,346,347],{},"- kfix",[33,349,350],{},"= be",[10,352,354],{"id":353},"materialstammdaten","Materialstammdaten",[15,356,357],{},[18,358,359],{},[21,360,361,364,367,370],{},[24,362,363],{},"Meldebestand =",[24,365,366],{},"Täglicher Absatz",[24,368,369],{},"* Lieferzeit",[24,371,372],{},"+ Sicherheitsbestand",[15,374,375,385],{},[18,376,377],{},[21,378,379,382],{},[24,380,381],{},"Durchs. Lagerbestand =",[24,383,384],{},"(Anfangsbestand + Endbestand) \u002F 2",[28,386,387,395,403],{},[21,388,389,392],{},[33,390,391],{},"Lagerumschlagshäufigkeit =",[33,393,394],{},"Jahresverbrauch \u002F durchs. Lagerbestand",[21,396,397,400],{},[33,398,399],{},"Lagerzinssatz =",[33,401,402],{},"(Marktzinssatz * durchs. Lagerdauer) \u002F 360 Tage",[21,404,405,408],{},[33,406,407],{},"Lagerzinsen =",[33,409,410],{},"(durchs. Lagerbestand € * Lagerzinssatz) \u002F 360 Tage",{"title":412,"searchDepth":413,"depth":413,"links":414},"",2,[],"AP","md",{},{"title":5},"\u002Ffaecher\u002Fbwp\u002Fap-cs","\u002Fdownloads\u002FBWP\u002FBWP_CS_AP.pdf","Abschlussprüfung",{"title":5,"description":412},"faecher\u002Fbwp\u002Fap-cs","BWP","Betriebswirtschaftliche Prozesse","CS","Cheat-Sheet","xVxI1Ok48i_qEIaCwjvr46nu3uERN0OuR5KiOkfyrVQ",1778676319452]