{"text_format":"3","workbook":"xlsx","n_sheets":2,"sheets":["English","German"],"read":"whole","date_system":"1900"}

{"sheet":"English","index":0,"n_rows":59,"n_cols":5,"rows_kept":59}
[]
[null,null,"Productive working time per year"]
[]
[null,null,"Calendar days",null,365]
[null,"-","Weekend days",null,-104]
[null,"-","Holidays",null,-9]
[null,"-","Vacation days",null,-30]
[null,"-","Sick days",null,-14]
[null,"-","other absent days (e.g. seminars)",null,-3]
[]
[null,"=","Anwesenheitstage",null,{"$f":"+SUM(E4:E9)","v":205}]
[]
[null,null,"Work hours per day",null,8]
[]
[null,"=","Present hours per year",null,{"$f":"+E13*E11","v":{"v":1640,"d":"1,640"}}]
[]
[null,"-","Unproductive time",{"v":0.1,"d":"10%"},{"$f":"-D17*E15","v":-164}]
[]
[null,"=","Productive time per employee",null,{"$f":"+SUM(E15:E17)","v":{"v":1476,"d":"1,476"}}]
[]
[null,null,"Employees",null,50]
[]
[null,"=","Productive hours per year",null,{"$f":"+E21*E19","v":{"v":73800,"d":"73,800"}}]
[]
[]
[null,null,"Hourly rate"]
[]
[null,"+","Service wages",null,{"v":4000000,"d":"4,000,000.00"}]
[null,"+","Service overheads",{"v":0.15,"d":"15.0%"},{"$f":"+E28*D29","v":{"v":600000,"d":"600,000.00"}}]
[null,"+","Other direct service costs",null,{"v":200000,"d":"200,000.00"}]
[]
[null,"=","Service costs",null,{"$f":"+SUM(E28:E30)","v":{"v":4800000,"d":"4,800,000.00"}}]
[]
[null,"+","Administration overheads",{"v":0.1,"d":"10.0%"},{"$f":"+E32*D34","v":{"v":480000,"d":"480,000.00"}}]
[null,"+","Sales overheads",{"v":0,"d":"0.0%"},{"$f":"+E32*D35","v":{"v":0,"d":"0.00"}}]
[null,"+","Other direct sales costs",null,{"v":0,"d":"0.00"}]
[]
[null,"=","Cost price",null,{"$f":"+SUM(E32:E36)","v":{"v":5280000,"d":"5,280,000.00"}}]
[]
[null,"/",{"$f":"+C23","v":"Productive hours per year"},null,{"$f":"+E23","v":{"v":73800,"d":"73,800"}}]
[]
[null,"=","Net hourly rate",null,{"$f":"+E38/E40","v":{"v":71.54471544715447,"d":"71.54"}}]
[]
[null,"+","Profit",{"v":0.5,"d":"50.0%"},{"$f":"+E42*D44","v":{"v":35.77235772357724,"d":"35.77"}}]
[]
[null,"=","Cash sale price per hour",null,{"$f":"+SUM(E42:E44)","v":{"v":107.3170731707317,"d":"107.32"}}]
[]
[null,"+","Cashback",{"v":0.02,"d":"2.0%"},{"$f":"+E46/(1-D48-D49)*D48","v":{"v":2.190144350423096,"d":"2.19"}}]
[null,"+","Comission fee",{"v":0,"d":"0.0%"},{"$f":"+E46/(1-D48-D49)*D49","v":{"v":0,"d":"0.00"}}]
[]
[null,"=","Target selling price per hour",null,{"$f":"+SUM(E46:E49)","v":{"v":109.5072175211548,"d":"109.51"}}]
[]
[null,"+","Customer discounts",{"v":0.08,"d":"8.0%"},{"$f":"+E51/(1-D53)*D53","v":{"v":9.522366740969982,"d":"9.52"}}]
[]
[null,"=","Sales price (net) per hour",null,{"$f":"+SUM(E51:E53)","v":{"v":119.02958426212479,"d":"119.03"}}]
[]
[null,"+","VAT",{"v":0.19,"d":"19.0%"},{"$f":"+E55*D57","v":{"v":22.61562100980371,"d":"22.62"}}]
[]
[null,"=","Sales price (gross) per hour",null,{"$f":"+SUM(E55:E57)","v":{"v":141.6452052719285,"d":"142"}}]

{"sheet":"German","index":1,"n_rows":59,"n_cols":5,"rows_kept":59}
[]
[null,null,"Produktive Arbeitszeit pro Jahr"]
[]
[null,null,"Kalendertage",null,365]
[null,"-","Wochenende",null,-104]
[null,"-","Feiertage",null,-9]
[null,"-","Urlaubstage",null,-30]
[null,"-","Krankheitstage",null,-14]
[null,"-","sonstige Abwesenheitstage (Fortbildung, etc.)",null,-3]
[]
[null,"=","Anwesenheitstage",null,{"$f":"+SUM(E4:E9)","v":205}]
[]
[null,null,"Arbeitszeit in Stunden pro Tag",null,8]
[]
[null,"=","Anwesenheitsstunden pro Jahr",null,{"$f":"+E13*E11","v":{"v":1640,"d":"1,640"}}]
[]
[null,"-","Unproduktive Zeit",{"v":0.1,"d":"10%"},{"$f":"-D17*E15","v":-164}]
[]
[null,"=","Produktive Zeit pro Mitarbeiter",null,{"$f":"+SUM(E15:E17)","v":{"v":1476,"d":"1,476"}}]
[]
[null,null,"Mitarbeiter",null,50]
[]
[null,"=","Produktive Stunden pro Jahr",null,{"$f":"+E21*E19","v":{"v":73800,"d":"73,800"}}]
[]
[]
[null,null,"Stundensatz"]
[]
[null,"+","Dienstleistungsslöhne",null,{"v":4000000,"d":"4,000,000.00"}]
[null,"+","Dienstleistungsgemeinkosten",{"v":0.15,"d":"15.0%"},{"$f":"+E28*D29","v":{"v":600000,"d":"600,000.00"}}]
[null,"+","Sondereinzelkosten der Dienstleistung",null,{"v":200000,"d":"200,000.00"}]
[]
[null,"=","Dienstleistungskosten",null,{"$f":"+SUM(E28:E30)","v":{"v":4800000,"d":"4,800,000.00"}}]
[]
[null,"+","Verwaltungsgemeinkosten",{"v":0.1,"d":"10.0%"},{"$f":"+E32*D34","v":{"v":480000,"d":"480,000.00"}}]
[null,"+","Vertriebsgemeinkosten",{"v":0,"d":"0.0%"},{"$f":"+E32*D35","v":{"v":0,"d":"0.00"}}]
[null,"+","Sondereinzelkosten des Vertriebs",null,{"v":0,"d":"0.00"}]
[]
[null,"=","Selbstkosten",null,{"$f":"+SUM(E32:E36)","v":{"v":5280000,"d":"5,280,000.00"}}]
[]
[null,"/",{"$f":"+C23","v":"Produktive Stunden pro Jahr"},null,{"$f":"+E23","v":{"v":73800,"d":"73,800"}}]
[]
[null,"=","Netto-Stundensatz",null,{"$f":"+E38/E40","v":{"v":71.54471544715447,"d":"71.54"}}]
[]
[null,"+","Gewinnzuschlag",{"v":0.5,"d":"50.0%"},{"$f":"+E42*D44","v":{"v":35.77235772357724,"d":"35.77"}}]
[]
[null,"=","Barverkaufspreis pro Stunde",null,{"$f":"+SUM(E42:E44)","v":{"v":107.3170731707317,"d":"107.32"}}]
[]
[null,"+","Kundenskonto",{"v":0.02,"d":"2.0%"},{"$f":"+E46/(1-D48-D49)*D48","v":{"v":2.190144350423096,"d":"2.19"}}]
[null,"+","Vertreterprovision",{"v":0,"d":"0.0%"},{"$f":"+E46/(1-D48-D49)*D49","v":{"v":0,"d":"0.00"}}]
[]
[null,"=","Zielverkaufspreis pro Stunde",null,{"$f":"+SUM(E46:E49)","v":{"v":109.5072175211548,"d":"109.51"}}]
[]
[null,"+","Kundenrabatt",{"v":0.08,"d":"8.0%"},{"$f":"+E51/(1-D53)*D53","v":{"v":9.522366740969982,"d":"9.52"}}]
[]
[null,"=","Angebotspreis (netto) pro Stunde",null,{"$f":"+SUM(E51:E53)","v":{"v":119.02958426212479,"d":"119.03"}}]
[]
[null,"+","Mehrwertsteuer",{"v":0.19,"d":"19.0%"},{"$f":"+E55*D57","v":{"v":22.61562100980371,"d":"22.62"}}]
[]
[null,"=","Angebotspreis (brutto) pro Stunde",null,{"$f":"+SUM(E55:E57)","v":{"v":141.6452052719285,"d":"142"}}]