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["Betriebswirtschaftliche Planung von neuen Kindertagesstätten"]
[]
[]
["Jahr",null,"Jan","Feb","März","April","Mai","Juni","Juli","Aug","Sept","Okt","Nov","Dez","Total"]
[]
["Einrichtung"]
["Anzahl Kinder","< 18 Monate",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N7","v":0}]
[null,"18 Mte. bis 6 Jahre",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"> 6 Jahre",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Total",{"$f":"SUM(C7:C9)","v":0},{"$f":"SUM(D7:D9)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(O7:O9)","v":0}]
["Auslastung","Anzahl Kinder",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N11","v":0}]
[null,"Anzahl Tage",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(C12:N12)","v":0}]
["Tagessatz","Fr.",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N13","v":0}]
["Stellenprozente ","Betreuung",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N14","v":0}]
[null,"Leitung/Verwaltung",null,null,null,null,null,null,null,null,null,null,null,null,0]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Erfolgsrechnung"]
["Einnahmen"]
["Ertrag Krippe",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(C20:N20)","v":0}]
["Ertrag Hort",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(C21:N21)","v":0}]
["Subventionen Bund/Gemeinde",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Übrige Erträge 1)",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Total Einnahmen",null,{"$f":"SUM(C20:C23)","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[]
["Ausgaben"]
["Löhne Betreuung",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(C27:N27)","v":0}]
["Löhne Leitung",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Löhne Administration, Hauswirtschaft",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Sozialleistungen",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Übriger Personalaufwand 2)",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Total Personalaufwand",null,{"$f":"SUM(C27:C31)","v":0},{"$f":"SUM(D27:D31)","v":0},0,0,0,0,0,0,0,0,0,0,0]
[]
["Mietaufwand",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(C34:N34)","v":0}]
["Unterhalt, Nebenkosten",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Verpflegung",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Büro- und Verwaltungskosten",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Übriger Sachaufwand 3)",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Total Sachaufwand",null,{"$f":"SUM(C34:C38)","v":0},{"$f":"SUM(D34:D38)","v":0},0,0,0,0,0,0,0,0,0,0,0]
[]
["Total Ausgaben",null,{"$f":"SUM(C32,C39)","v":0},{"$f":"SUM(D32,D39)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(C41:N41)","v":0}]
[]
["Total Mittelfluss",null,{"$f":"SUM(C24,-C41)","v":0},{"$f":"SUM(D24,-D41)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(C43:N43)","v":0}]
["Total Mittelfluss kumuliert",null,{"$f":"SUM($C43:C43)","v":0},{"$f":"SUM($C43:D43)","v":0},{"$f":"SUM($C43:E43)","v":0},{"$f":"SUM($C43:F43)","v":0},{"$f":"SUM($C43:G43)","v":0},{"$f":"SUM($C43:H43)","v":0},{"$f":"SUM($C43:I43)","v":0},{"$f":"SUM($C43:J43)","v":0},{"$f":"SUM($C43:K43)","v":0},{"$f":"SUM($C43:L43)","v":0},{"$f":"SUM($C43:M43)","v":0},{"$f":"SUM($C43:N43)","v":0},{"$f":"N44","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Bilanz"]
["Aktiven"]
["Bestand liquide Mittel",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N49","v":0}]
["Übriges Umlaufvermögen 4)",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N50","v":0}]
["Immobilien",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Mobiliar",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Übriges Anlagevermögen 5)",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Total Aktiven",null,{"$f":"SUM(C49:C53)","v":0},{"$f":"SUM(D49:D53)","v":0},0,0,0,0,0,0,0,0,0,0,0]
[]
["Passiven"]
["Kurzfristiges Fremdkapital",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N57","v":0}]
["Langfristiges Fremdkapital",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Fondskapital / Spenden",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Eigenkapital / Organisationskapital",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Total Passiven",null,{"$f":"SUM(C57:C60)","v":0},{"$f":"SUM(D57:D60)","v":0},0,0,0,0,0,0,0,0,0,0,0]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kennzahlen"]
["Anteil Leitung und Verwaltung an"]
["Gesamtbesoldungen",null,{"$f":"IFERROR(C28/SUM(C27:C29),\"\")","v":""},{"$f":"IFERROR(D28/SUM(D27:D29),\"\")","v":""},"","","","","","","","","","",{"$f":"IFERROR(O28/SUM(O27:O29),\"\")","v":""}]
["Sozialaufwand in % Besoldungen",null,{"$f":"IFERROR(C30/SUM(C27:C29),\"\")","v":""},{"$f":"IFERROR(D30/SUM(D27:D29),\"\")","v":""},"","","","","","","","","","",{"$f":"IFERROR(O30/SUM(O27:O29),\"\")","v":""}]
["Personalaufwand pro Platz",null,{"$f":"IFERROR(C32/C10,\"\")","v":""},"","","","","","","","","","","",{"$f":"IFERROR(O32/AVERAGE(C10:N10),\"\")","v":""}]
["Personalaufwand auf 100% Pensum",null,{"$f":"IFERROR(C32/SUM(C14:C15),\"\")","v":""},"","","","","","","","","","","",{"$f":"IFERROR(O32/(AVERAGE(C14:N14)+AVERAGE(C15:N15)),\"\")","v":""}]
["Nettoaufwand pro Platz",null,{"$f":"IFERROR(C41/C10,\"\")","v":""},"","","","","","","","","","","",{"$f":"IFERROR(O41/AVERAGE(C10:N10),\"\")","v":""}]
[]
["Abkürzung"]
["KDS = Kostendeckender Tagessatz"]
[]
["Erläuterungen (unten stehende Beispiele sind mit den eigenen relevanten Details zu ersetzen)"]
["1) z.B. Spenden, Erträge aus anderen Dienstleistungen"]
["2) z.B. Weiterbildung, Personalveranstaltungen, Inserate Personalsuche"]
["3) z.B. Materialaufwand, medizinischer Bedarf"]
["4) z.B. Forderungen aus Leistungen gegenüber Dritten, aktive Rechnungsabgrenzungen"]
["5) z.B. Immaterielle Werte, Finanzanlagen"]

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["Betriebswirtschaftliche Planung von neuen Kindertagesstätten"]
[]
[]
["Jahr",null,"Jan","Feb","März","April","Mai","Juni","Juli","Aug","Sept","Okt","Nov","Dez","Total"]
[]
["Einrichtung"]
["Anzahl Kinder","< 18 Monate",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N7","v":0}]
[null,"18 Mte. bis 6 Jahre",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"> 6 Jahre",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Total",{"$f":"SUM(C7:C9)","v":0},{"$f":"SUM(D7:D9)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(O7:O9)","v":0}]
["Auslastung","Anzahl Kinder",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N11","v":0}]
[null,"Anzahl Tage",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(C12:N12)","v":0}]
["KDS","Fr.",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N13","v":0}]
["Stellenprozente ","Betreuung",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N14","v":0}]
[null,"Leitung/Verwaltung",null,null,null,null,null,null,null,null,null,null,null,null,0]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Erfolgsrechnung"]
["Einnahmen"]
["Ertrag Krippe",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(C20:N20)","v":0}]
["Ertrag Hort",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(C21:N21)","v":0}]
["Subventionen Bund/Gemeinde",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Übrige Erträge 1)",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Total Einnahmen",null,{"$f":"SUM(C20:C23)","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[]
["Ausgaben"]
["Löhne Betreuung",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(C27:N27)","v":0}]
["Löhne Leitung ",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Löhne Adminsitration, Hauswirtschaft",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Sozialleistungen",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Übriger Personalaufwand 2)",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Total Personalaufwand",null,{"$f":"SUM(C27:C31)","v":0},{"$f":"SUM(D27:D31)","v":0},0,0,0,0,0,0,0,0,0,0,0]
[]
["Mietaufwand",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(C34:N34)","v":0}]
["Unterhalt, Nebenkosten",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Verpflegung",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Büro- und Verwaltungskosten",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Übriger Sachaufwand 3)",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Total Sachaufwand",null,{"$f":"SUM(C34:C38)","v":0},{"$f":"SUM(D34:D38)","v":0},0,0,0,0,0,0,0,0,0,0,0]
[]
["Total Ausgaben",null,{"$f":"SUM(C32,C39)","v":0},{"$f":"SUM(D32,D39)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(C41:N41)","v":0}]
[]
["Total Mittelfluss",null,{"$f":"SUM(C24,-C41)","v":0},{"$f":"SUM(D24,-D41)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(C43:N43)","v":0}]
["Total Mittelfluss kumuliert",null,{"$f":"SUM($C43:C43)","v":0},{"$f":"SUM($C43:D43)","v":0},{"$f":"SUM($C43:E43)","v":0},{"$f":"SUM($C43:F43)","v":0},{"$f":"SUM($C43:G43)","v":0},{"$f":"SUM($C43:H43)","v":0},{"$f":"SUM($C43:I43)","v":0},{"$f":"SUM($C43:J43)","v":0},{"$f":"SUM($C43:K43)","v":0},{"$f":"SUM($C43:L43)","v":0},{"$f":"SUM($C43:M43)","v":0},{"$f":"SUM($C43:N43)","v":0},{"$f":"N44","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Bilanz"]
["Aktiven"]
["Bestand liquide Mittel",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N49","v":0}]
["Übriges Umlaufvermögen 4)",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N50","v":0}]
["Immobilien",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Mobiliar",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Übriges Anlagevermögen 5)",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Total Aktiven",null,{"$f":"SUM(C49:C53)","v":0},{"$f":"SUM(D49:D53)","v":0},0,0,0,0,0,0,0,0,0,0,0]
[]
["Passiven"]
["Kurzfristiges Fremdkapital",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N57","v":0}]
["Langfristiges Fremdkapital",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Fondskapital / Spenden",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Eigenkapital / Organisationskapital",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Total Passiven",null,{"$f":"SUM(C57:C60)","v":0},{"$f":"SUM(D57:D60)","v":0},0,0,0,0,0,0,0,0,0,0,0]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kennzahlen"]
["Anteil Leitung und Verwaltung an"]
["Gesamtbesoldungen",null,{"$f":"IFERROR(C28/SUM(C27:C29),\"\")","v":""},{"$f":"IFERROR(D28/SUM(D27:D29),\"\")","v":""},"","","","","","","","","","",{"$f":"IFERROR(O28/SUM(O27:O29),\"\")","v":""}]
["Sozialaufwand in % Besoldungen",null,{"$f":"IFERROR(C30/SUM(C27:C29),\"\")","v":""},{"$f":"IFERROR(D30/SUM(D27:D29),\"\")","v":""},"","","","","","","","","","",{"$f":"IFERROR(O30/SUM(O27:O29),\"\")","v":""}]
["Personalaufwand pro Platz",null,{"$f":"IFERROR(C32/C10,\"\")","v":""},"","","","","","","","","","","",{"$f":"IFERROR(O32/AVERAGE(C10:N10),\"\")","v":""}]
["Personalaufwand auf 100% Pensum",null,{"$f":"IFERROR(C32/SUM(C14:C15),\"\")","v":""},"","","","","","","","","","","",{"$f":"IFERROR(O32/(AVERAGE(C14:N14)+AVERAGE(C15:N15)),\"\")","v":""}]
["Nettoaufwand pro Platz",null,{"$f":"IFERROR(C41/C10,\"\")","v":""},"","","","","","","","","","","",{"$f":"IFERROR(O41/AVERAGE(C10:N10),\"\")","v":""}]
[]
["Abkürzung"]
["KDS = Kostendeckender Tagessatz"]
[]
["Erläuterungen (unten stehende Beispiele sind mit den eigenen relevanten Details zu ersetzen)"]
["1) z.B. Erträge aus anderen Dienstleistungen"]
["2) z.B. Weiterbildung, Personalveranstaltungen, Inserate Personalsuche"]
["3) z.B. Materialaufwand, medizinischer Bedarf"]
["4) z.B. Forderungen aus Leistungen gegenüber Dritten, aktive Rechnungsabgrenzungen"]
["5) z.B. Immaterielle Werte, Finanzanlagen"]

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["Betriebswirtschaftliche Planung von neuen Kindertagesstätten oder Erweiterungen "]
[]
[]
["Jahr",null,"Jan","Feb","März","April","Mai","Juni","Juli","Aug","Sept","Okt","Nov","Dez","Total"]
[]
["Einrichtung"]
["Anzahl Kinder","< 18 Monate",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N7","v":0}]
[null,"18 Mte. bis 6 Jahre",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"> 6 Jahre",null,null,null,null,null,null,null,null,null,null,null,null,0]
[null,"Total",{"$f":"SUM(C7:C9)","v":0},{"$f":"SUM(D7:D9)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(O7:O9)","v":0}]
["Auslastung","Anzahl Kinder",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N11","v":0}]
[null,"Anzahl Tage",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(C12:N12)","v":0}]
["KDS","Fr.",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N13","v":0}]
["Stellenprozente ","Betreuung",null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N14","v":0}]
[null,"Leitung/Verwaltung",null,null,null,null,null,null,null,null,null,null,null,null,0]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Erfolgsrechnung"]
["Einnahmen"]
["Ertrag Krippe",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(C20:N20)","v":0}]
["Ertrag Hort",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(C21:N21)","v":0}]
["Subventionen Bund/Gemeinde",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Übrige Erträge 1)",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Total Einnahmen",null,{"$f":"SUM(C20:C23)","v":0},0,0,0,0,0,0,0,0,0,0,0,0]
[]
["Ausgaben"]
["Löhne Betreuung",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(C27:N27)","v":0}]
["Löhne Leitung ",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Löhne Administration/Hauswirtschaft",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Sozialleistungen",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Übriger Personalaufwand 2)",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Total Personalaufwand",null,{"$f":"SUM(C27:C31)","v":0},{"$f":"SUM(D27:D31)","v":0},0,0,0,0,0,0,0,0,0,0,0]
[]
["Mietaufwand",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"SUM(C34:N34)","v":0}]
["Unterhalt, Nebenkosten",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Verpflegung",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Büro- und Verwaltungskosten",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Übriger Sachaufwand 3)",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Total Sachaufwand",null,{"$f":"SUM(C34:C38)","v":0},{"$f":"SUM(D34:D38)","v":0},0,0,0,0,0,0,0,0,0,0,0]
[]
["Total Ausgaben",null,{"$f":"SUM(C32,C39)","v":0},{"$f":"SUM(D32,D39)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(C41:N41)","v":0}]
[]
["Total Mittelfluss",null,{"$f":"SUM(C24,-C41)","v":0},{"$f":"SUM(D24,-D41)","v":0},0,0,0,0,0,0,0,0,0,0,{"$f":"SUM(C43:N43)","v":0}]
["Total Mittelfluss kumuliert",null,{"$f":"SUM($C43:C43)","v":0},{"$f":"SUM($C43:D43)","v":0},{"$f":"SUM($C43:E43)","v":0},{"$f":"SUM($C43:F43)","v":0},{"$f":"SUM($C43:G43)","v":0},{"$f":"SUM($C43:H43)","v":0},{"$f":"SUM($C43:I43)","v":0},{"$f":"SUM($C43:J43)","v":0},{"$f":"SUM($C43:K43)","v":0},{"$f":"SUM($C43:L43)","v":0},{"$f":"SUM($C43:M43)","v":0},{"$f":"SUM($C43:N43)","v":0},{"$f":"N44","v":0}]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Bilanz"]
["Aktiven"]
["Bestand liquide Mittel",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N49","v":0}]
["Übriges Umlaufvermögen 4)",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N50","v":0}]
["Immobilien",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Mobiliar",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Übriges Anlagevermögen 5)",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Total Aktiven",null,{"$f":"SUM(C49:C53)","v":0},{"$f":"SUM(D49:D53)","v":0},0,0,0,0,0,0,0,0,0,0,0]
[]
["Passiven"]
["Kurzfristiges Fremdkapital",null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"N57","v":0}]
["Langfristiges Fremdkapital",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Fondskapital / Spenden",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Eigenkapital / Organisationskapital",null,null,null,null,null,null,null,null,null,null,null,null,null,0]
["Total Passiven",null,{"$f":"SUM(C57:C60)","v":0},{"$f":"SUM(D57:D60)","v":0},0,0,0,0,0,0,0,0,0,0,0]
[]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,null,null,"Kennzahlen"]
["Anteil Leitung und Verwaltung an"]
["Gesamtbesoldungen",null,{"$f":"IFERROR(C28/SUM(C27:C29),\"\")","v":""},{"$f":"IFERROR(D28/SUM(D27:D29),\"\")","v":""},"","","","","","","","","","",{"$f":"IFERROR(O28/SUM(O27:O29),\"\")","v":""}]
["Sozialaufwand in % Besoldungen",null,{"$f":"IFERROR(C30/SUM(C27:C29),\"\")","v":""},{"$f":"IFERROR(D30/SUM(D27:D29),\"\")","v":""},"","","","","","","","","","",{"$f":"IFERROR(O30/SUM(O27:O29),\"\")","v":""}]
["Personalaufwand pro Platz",null,{"$f":"IFERROR(C32/C10,\"\")","v":""},"","","","","","","","","","","",{"$f":"IFERROR(O32/AVERAGE(C10:N10),\"\")","v":""}]
["Personalaufwand auf 100% Pensum",null,{"$f":"IFERROR(C32/SUM(C14:C15),\"\")","v":""},"","","","","","","","","","","",{"$f":"IFERROR(O32/(AVERAGE(C14:N14)+AVERAGE(C15:N15)),\"\")","v":""}]
["Nettoaufwand pro Platz",null,{"$f":"IFERROR(C41/C10,\"\")","v":""},"","","","","","","","","","","",{"$f":"IFERROR(O41/AVERAGE(C10:N10),\"\")","v":""}]
[]
["Abkürzung"]
["KDS = Kostendeckender Tagessatz"]
[]
["Erläuterungen (unten stehende Beispiele sind mit den eigenen relevanten Details zu ersetzen)"]
["1) z.B. Erträge aus anderen Dienstleistungen"]
["2) z.B. Weiterbildung, Personalveranstaltungen, Inserate Personalsuche"]
["3) z.B. Materialaufwand, medizinischer Bedarf"]
["4) z.B. Forderungen aus Leistungen gegenüber Dritten, aktive Rechnungsabgrenzungen"]
["5) z.B. Immaterielle Werte, Finanzanlagen"]