{"text_format":"3","workbook":"xlsx","n_sheets":4,"sheets":["BWA Eingabe","Kennzahlen","BWA Rechner","Anleitung"],"read":"whole","date_system":"1900"}

{"sheet":"BWA Eingabe","index":0,"n_rows":66,"n_cols":14,"rows_kept":66,"merged":[[0,0,0,13],[1,0,1,13]]}
["BWA Excel Vorlage - Betriebswirtschaftliche Auswertung"]
["Monatliche Erfassung der Erträge und Aufwendungen"]
[]
["Position","Jan","Feb","Mär","Apr","Mai","Jun","Jul","Aug","Sep","Okt","Nov","Dez","Gesamt"]
["ERTRÄGE"]
["Umsatzerlöse",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(B6:M6)","v":null}]
["Bestandsveränderungen",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(B7:M7)","v":null}]
["Aktivierte Eigenleistungen",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(B8:M8)","v":null}]
["Sonstige betriebliche Erträge",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(B9:M9)","v":null}]
["GESAMTLEISTUNG",{"$f":"SUM(B6:B9)","v":null},{"$f":"SUM(C6:C9)","v":null},{"$f":"SUM(D6:D9)","v":null},{"$f":"SUM(E6:E9)","v":null},{"$f":"SUM(F6:F9)","v":null},{"$f":"SUM(G6:G9)","v":null},{"$f":"SUM(H6:H9)","v":null},{"$f":"SUM(I6:I9)","v":null},{"$f":"SUM(J6:J9)","v":null},{"$f":"SUM(K6:K9)","v":null},{"$f":"SUM(L6:L9)","v":null},{"$f":"SUM(M6:M9)","v":null},{"$f":"SUM(N6:N9)","v":null}]
[]
["WARENEINSATZ / MATERIALAUFWAND"]
["Wareneinkauf",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(B13:M13)","v":null}]
["Bezogene Leistungen",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(B14:M14)","v":null}]
["Roh-, Hilfs- und Betriebsstoffe",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(B15:M15)","v":null}]
["WARENEINSATZ SUMME",{"$f":"SUM(B13:B15)","v":null},{"$f":"SUM(C13:C15)","v":null},{"$f":"SUM(D13:D15)","v":null},{"$f":"SUM(E13:E15)","v":null},{"$f":"SUM(F13:F15)","v":null},{"$f":"SUM(G13:G15)","v":null},{"$f":"SUM(H13:H15)","v":null},{"$f":"SUM(I13:I15)","v":null},{"$f":"SUM(J13:J15)","v":null},{"$f":"SUM(K13:K15)","v":null},{"$f":"SUM(L13:L15)","v":null},{"$f":"SUM(M13:M15)","v":null},{"$f":"SUM(N13:N15)","v":null}]
["ROHERTRAG",{"$f":"B10-B16","v":null},{"$f":"C10-C16","v":null},{"$f":"D10-D16","v":null},{"$f":"E10-E16","v":null},{"$f":"F10-F16","v":null},{"$f":"G10-G16","v":null},{"$f":"H10-H16","v":null},{"$f":"I10-I16","v":null},{"$f":"J10-J16","v":null},{"$f":"K10-K16","v":null},{"$f":"L10-L16","v":null},{"$f":"M10-M16","v":null},{"$f":"N10-N16","v":null}]
[]
["PERSONALKOSTEN"]
["Löhne und Gehälter",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(B20:M20)","v":null}]
["Sozialabgaben und Aufwendungen",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(B21:M21)","v":null}]
["Sonstige Personalkosten",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(B22:M22)","v":null}]
["PERSONALKOSTEN SUMME",{"$f":"SUM(B20:B22)","v":null},{"$f":"SUM(C20:C22)","v":null},{"$f":"SUM(D20:D22)","v":null},{"$f":"SUM(E20:E22)","v":null},{"$f":"SUM(F20:F22)","v":null},{"$f":"SUM(G20:G22)","v":null},{"$f":"SUM(H20:H22)","v":null},{"$f":"SUM(I20:I22)","v":null},{"$f":"SUM(J20:J22)","v":null},{"$f":"SUM(K20:K22)","v":null},{"$f":"SUM(L20:L22)","v":null},{"$f":"SUM(M20:M22)","v":null},{"$f":"SUM(N20:N22)","v":null}]
[]
["RAUMKOSTEN"]
["Miete",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(B26:M26)","v":null}]
["Nebenkosten",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(B27:M27)","v":null}]
["Instandhaltung Räume",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(B28:M28)","v":null}]
["RAUMKOSTEN SUMME",{"$f":"SUM(B26:B28)","v":null},{"$f":"SUM(C26:C28)","v":null},{"$f":"SUM(D26:D28)","v":null},{"$f":"SUM(E26:E28)","v":null},{"$f":"SUM(F26:F28)","v":null},{"$f":"SUM(G26:G28)","v":null},{"$f":"SUM(H26:H28)","v":null},{"$f":"SUM(I26:I28)","v":null},{"$f":"SUM(J26:J28)","v":null},{"$f":"SUM(K26:K28)","v":null},{"$f":"SUM(L26:L28)","v":null},{"$f":"SUM(M26:M28)","v":null},{"$f":"SUM(N26:N28)","v":null}]
[]
["STEUERN / VERSICHERUNGEN / BEITRÄGE"]
["Betriebliche Steuern",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(B32:M32)","v":null}]
["Versicherungen",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(B33:M33)","v":null}]
["Beiträge und Gebühren",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(B34:M34)","v":null}]
["STEUERN/VERSICH. SUMME",{"$f":"SUM(B32:B34)","v":null},{"$f":"SUM(C32:C34)","v":null},{"$f":"SUM(D32:D34)","v":null},{"$f":"SUM(E32:E34)","v":null},{"$f":"SUM(F32:F34)","v":null},{"$f":"SUM(G32:G34)","v":null},{"$f":"SUM(H32:H34)","v":null},{"$f":"SUM(I32:I34)","v":null},{"$f":"SUM(J32:J34)","v":null},{"$f":"SUM(K32:K34)","v":null},{"$f":"SUM(L32:L34)","v":null},{"$f":"SUM(M32:M34)","v":null},{"$f":"SUM(N32:N34)","v":null}]
[]
["FAHRZEUGKOSTEN"]
["Kfz-Steuern und Versicherungen",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(B38:M38)","v":null}]
["Laufende Kfz-Kosten",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(B39:M39)","v":null}]
["Kfz-Reparaturen",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(B40:M40)","v":null}]
["FAHRZEUGKOSTEN SUMME",{"$f":"SUM(B38:B40)","v":null},{"$f":"SUM(C38:C40)","v":null},{"$f":"SUM(D38:D40)","v":null},{"$f":"SUM(E38:E40)","v":null},{"$f":"SUM(F38:F40)","v":null},{"$f":"SUM(G38:G40)","v":null},{"$f":"SUM(H38:H40)","v":null},{"$f":"SUM(I38:I40)","v":null},{"$f":"SUM(J38:J40)","v":null},{"$f":"SUM(K38:K40)","v":null},{"$f":"SUM(L38:L40)","v":null},{"$f":"SUM(M38:M40)","v":null},{"$f":"SUM(N38:N40)","v":null}]
[]
["WERBUNG / REISEKOSTEN"]
["Werbekosten",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(B44:M44)","v":null}]
["Reisekosten",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(B45:M45)","v":null}]
["Bewirtungskosten",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(B46:M46)","v":null}]
["WERBUNG/REISE SUMME",{"$f":"SUM(B44:B46)","v":null},{"$f":"SUM(C44:C46)","v":null},{"$f":"SUM(D44:D46)","v":null},{"$f":"SUM(E44:E46)","v":null},{"$f":"SUM(F44:F46)","v":null},{"$f":"SUM(G44:G46)","v":null},{"$f":"SUM(H44:H46)","v":null},{"$f":"SUM(I44:I46)","v":null},{"$f":"SUM(J44:J46)","v":null},{"$f":"SUM(K44:K46)","v":null},{"$f":"SUM(L44:L46)","v":null},{"$f":"SUM(M44:M46)","v":null},{"$f":"SUM(N44:N46)","v":null}]
[]
["SONSTIGE KOSTEN"]
["Reparaturen/Instandhaltung",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(B50:M50)","v":null}]
["Kosten Warenabgabe",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(B51:M51)","v":null}]
["Abschreibungen",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(B52:M52)","v":null}]
["Beratungskosten",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(B53:M53)","v":null}]
["Bürobedarf",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(B54:M54)","v":null}]
["Telefon/Internet",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(B55:M55)","v":null}]
["Sonstige Kosten",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(B56:M56)","v":null}]
["SONSTIGE KOSTEN SUMME",{"$f":"SUM(B50:B56)","v":null},{"$f":"SUM(C50:C56)","v":null},{"$f":"SUM(D50:D56)","v":null},{"$f":"SUM(E50:E56)","v":null},{"$f":"SUM(F50:F56)","v":null},{"$f":"SUM(G50:G56)","v":null},{"$f":"SUM(H50:H56)","v":null},{"$f":"SUM(I50:I56)","v":null},{"$f":"SUM(J50:J56)","v":null},{"$f":"SUM(K50:K56)","v":null},{"$f":"SUM(L50:L56)","v":null},{"$f":"SUM(M50:M56)","v":null},{"$f":"SUM(N50:N56)","v":null}]
[]
["GESAMTKOSTEN (ohne Wareneinsatz)",{"$f":"B23+B29+B35+B41+B47+B57","v":null},{"$f":"C23+C29+C35+C41+C47+C57","v":null},{"$f":"D23+D29+D35+D41+D47+D57","v":null},{"$f":"E23+E29+E35+E41+E47+E57","v":null},{"$f":"F23+F29+F35+F41+F47+F57","v":null},{"$f":"G23+G29+G35+G41+G47+G57","v":null},{"$f":"H23+H29+H35+H41+H47+H57","v":null},{"$f":"I23+I29+I35+I41+I47+I57","v":null},{"$f":"J23+J29+J35+J41+J47+J57","v":null},{"$f":"K23+K29+K35+K41+K47+K57","v":null},{"$f":"L23+L29+L35+L41+L47+L57","v":null},{"$f":"M23+M29+M35+M41+M47+M57","v":null},{"$f":"N23+N29+N35+N41+N47+N57","v":null}]
[]
["BETRIEBSERGEBNIS (EBIT)",{"$f":"B17-B59","v":null},{"$f":"C17-C59","v":null},{"$f":"D17-D59","v":null},{"$f":"E17-E59","v":null},{"$f":"F17-F59","v":null},{"$f":"G17-G59","v":null},{"$f":"H17-H59","v":null},{"$f":"I17-I59","v":null},{"$f":"J17-J59","v":null},{"$f":"K17-K59","v":null},{"$f":"L17-L59","v":null},{"$f":"M17-M59","v":null},{"$f":"N17-N59","v":null}]
[]
["ZINSEN UND ÄHNLICHE AUFWENDUNGEN"]
["Zinsaufwendungen",0,0,0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(B64:M64)","v":null}]
[]
["VORLÄUFIGES ERGEBNIS",{"$f":"B61-B64","v":null},{"$f":"C61-C64","v":null},{"$f":"D61-D64","v":null},{"$f":"E61-E64","v":null},{"$f":"F61-F64","v":null},{"$f":"G61-G64","v":null},{"$f":"H61-H64","v":null},{"$f":"I61-I64","v":null},{"$f":"J61-J64","v":null},{"$f":"K61-K64","v":null},{"$f":"L61-L64","v":null},{"$f":"M61-M64","v":null},{"$f":"N61-N64","v":null}]

{"sheet":"Kennzahlen","index":1,"n_rows":19,"n_cols":5,"rows_kept":19,"merged":[[0,0,0,4]]}
["BWA Kennzahlen - Wichtige Finanzkennzahlen"]
[]
["Kennzahl","Formel","Aktueller Wert","Bewertung","Zielwert"]
["Rohertragsmarge","Rohertrag / Gesamtleistung × 100",{"$f":"IF('BWA Eingabe'!N10=0,0,'BWA Eingabe'!N17/'BWA Eingabe'!N10)","v":null},"> 40% gut","> 40%"]
["Personalaufwandsquote","Personalkosten / Gesamtleistung × 100",{"$f":"IF('BWA Eingabe'!N10=0,0,'BWA Eingabe'!N23/'BWA Eingabe'!N10)","v":null},"< 30% gut","< 30%"]
["Materialeinsatzquote","Wareneinsatz / Gesamtleistung × 100",{"$f":"IF('BWA Eingabe'!N10=0,0,'BWA Eingabe'!N16/'BWA Eingabe'!N10)","v":null},"Branchenabhängig","< 50%"]
["Umsatzrendite (ROS)","EBIT / Umsatz × 100",{"$f":"IF('BWA Eingabe'!N10=0,0,'BWA Eingabe'!N61/'BWA Eingabe'!N10)","v":null},"> 5% gut","> 5%"]
["Raumkostenquote","Raumkosten / Gesamtleistung × 100",{"$f":"IF('BWA Eingabe'!N10=0,0,'BWA Eingabe'!N29/'BWA Eingabe'!N10)","v":null},"< 10% gut","< 10%"]
["Kostenquote gesamt","Gesamtkosten / Gesamtleistung × 100",{"$f":"IF('BWA Eingabe'!N10=0,0,('BWA Eingabe'!N16+'BWA Eingabe'!N59)/'BWA Eingabe'!N10)","v":null},"< 95% profitabel","< 90%"]
[]
[]
["Zusammenfassung Jahresergebnis"]
[]
["Gesamtleistung (Jahres)",{"$f":"'BWA Eingabe'!N10","v":null}]
["Wareneinsatz (Jahres)",{"$f":"'BWA Eingabe'!N16","v":null}]
["Rohertrag (Jahres)",{"$f":"'BWA Eingabe'!N17","v":null}]
["Betriebskosten (Jahres)",{"$f":"'BWA Eingabe'!N59","v":null}]
["EBIT (Jahres)",{"$f":"'BWA Eingabe'!N61","v":null}]
["Vorläufiges Ergebnis",{"$f":"'BWA Eingabe'!N66","v":null}]

{"sheet":"BWA Rechner","index":2,"n_rows":24,"n_cols":2,"rows_kept":24,"merged":[[0,0,0,3]]}
["BWA Schnellrechner"]
["Geben Sie Ihre Werte in die gelb markierten Felder ein"]
[]
["EINNAHMEN"]
["Umsatzerlöse (€)",0]
["Sonstige Einnahmen (€)",0]
[]
["WARENEINSATZ"]
["Wareneinsatz (€)",0]
["Materialkosten (€)",0]
[]
["PERSONALKOSTEN"]
["Löhne & Gehälter (€)",0]
["Sozialabgaben (€)",0]
[]
["SONSTIGE KOSTEN"]
["Miete & Nebenkosten (€)",0]
["Sonstige Betriebskosten (€)",0]
[]
["ERGEBNISSE"]
["Gesamteinnahmen",{"$f":"B5+B6","v":null}]
["Gesamtkosten",{"$f":"B9+B10+B13+B14+B17+B18","v":null}]
["Rohertrag",{"$f":"B21-B9-B10","v":null}]
["Betriebsergebnis (EBIT)",{"$f":"B21-B22","v":null}]

{"sheet":"Anleitung","index":3,"n_rows":28,"n_cols":2,"rows_kept":28}
["BWA Excel Vorlage - Anleitung"]
[]
["Was ist eine BWA?"]
["Die Betriebswirtschaftliche Auswertung (BWA) ist eines der wichtigsten"]
["Controlling-Instrumente für Unternehmer. Sie zeigt auf einen Blick,"]
["ob Ihr Unternehmen Gewinne oder Verluste macht."]
[]
["So nutzen Sie diese Vorlage:"]
[]
["1. BWA Eingabe","Tragen Sie Ihre monatlichen Werte in die gelb markierten Felder ein"]
["2. Kennzahlen","Sehen Sie automatisch berechnete KPIs und Jahresübersicht"]
["3. BWA Rechner","Schnellberechnung für einzelne Perioden"]
[]
["Farbkodierung:"]
["Gelb","Eingabefelder - hier tragen Sie Ihre Werte ein"]
["Grün","Automatisch berechnete Formeln"]
["Blau","Überschriften und wichtige Kennzahlen"]
[]
["Wichtige BWA-Positionen:"]
["Gesamtleistung","Alle Einnahmen aus dem Kerngeschäft"]
["Wareneinsatz","Kosten für Material und Waren"]
["Rohertrag","Gesamtleistung − Wareneinsatz"]
["EBIT","Rohertrag − alle Betriebskosten"]
["Vorläufiges Ergebnis","EBIT − Zinsen"]
[]
["Hinweis:"]
["Diese Vorlage ersetzt keine professionelle Buchhaltungssoftware."]
["Für eine GoBD-konforme Buchhaltung nutzen Sie bitte entsprechende Software."]