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				<div style="text-align:left;margin-bottom:20px;">  		</div><span itemprop="name" class="title">Preiskalkulation für Zahntechniker<br></span><span class="subtitle">Unternehmenszahlen erkennen, analysieren, anwenden<br></span><p>Autoren:<br><span itemprop="author" class="author"><b>Thorsten Kordes</b></span></p><p>Verlag:<br><b itemprop="publisher">Neuer Merkur </b>&nbsp;&nbsp;<a onclick="SearchPublEnt(754)" href="#">Weitere Titel dieses Verlages anzeigen</a></p>		
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<span class="notbold">Erschienen: </span>August 2014<br><span class="notbold">Seiten: </span>216<br><span class="notbold">Sprache: </span>Deutsch<br><span class="notbold">Preis: </span>28.80 €<br>
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						<div class="right-td"><span class="notbold">Ma&szlig;e: </span>208x146x17<br><span class="notbold">Einband: </span>Taschenbuch<br><span class="notbold">ISBN: </span>9783954090150			</div>
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						<h1><a href="_9783954090150_inhalt.html">Inhaltsverzeichnis</a></h1>
						<p><table><tr><td></td><td>Ausgangslage</td><td>13</td></tr><tr><td></td><td>Unternehmenszahlen erkennen</td><td>25</td></tr><tr><td></td><td>Betriebliches Rechnungswesen</td><td>25</td></tr><tr><td></td><td>Kosten- und Leistungsrechnung</td><td>26</td></tr><tr><td></td><td>Kostenartenrechnung</td><td>28</td></tr><tr><td></td><td>Kostenstellenrechnung</td><td>29</td></tr><tr><td></td><td>Kostenabrechnungsbogen</td><td>30</td></tr><tr><td></td><td>Materialkosten</td><td>32</td></tr><tr><td></td><td>Verbrauchsmaterial</td><td>32</td></tr><tr><td></td><td>Verkaufsmaterial</td><td>33</td></tr><tr><td></td><td>Personalkosten</td><td>35</td></tr><tr><td></td><td>Fertigungslöhne</td><td>36</td></tr><tr><td></td><td>Gehälter</td><td>37</td></tr><tr><td></td><td>Gemeinkostenlöhne</td><td>38</td></tr><tr><td></td><td>Sozialkostenzuschlag</td><td>38</td></tr><tr><td></td><td>Raumkosten</td><td>38</td></tr><tr><td></td><td>Miete</td><td>38</td></tr><tr><td></td><td>Energie</td><td>39</td></tr><tr><td></td><td>Instandhaltung</td><td>39</td></tr><tr><td></td><td>Steuern/Gebühren/Beiträge/Zinsen</td><td>39</td></tr><tr><td></td><td>FahrzeugeA/Verbekosten/Reparaturen/GWG</td><td>39</td></tr><tr><td></td><td>Bürokosten/Porto/Telefon/Leasing/sonstige Kosten</td><td>40</td></tr><tr><td></td><td>Kalkulatorische Kosten</td><td>40</td></tr><tr><td></td><td>Abschreibung allgemein</td><td>41</td></tr><tr><td></td><td>Kalkulatorische Abschreibung</td><td>45</td></tr><tr><td></td><td>Kalkulatorische Zinsen</td><td>47</td></tr><tr><td></td><td>Kalkulatorische Miete</td><td>48</td></tr><tr><td></td><td>Kalkulatorischer Unternehmerlohn</td><td>4</td></tr><tr><td></td><td></td><td></td></tr><tr><td></td><td>Unternehmenszahlen analysieren</td><td>55</td></tr><tr><td></td><td>Kostenträgerrechnung</td><td>55</td></tr><tr><td></td><td>Preispolitik</td><td>55</td></tr><tr><td></td><td>Zeitstudie - Bemessung</td><td>57</td></tr><tr><td></td><td>REFA-Normalleistungsdefinition</td><td>58</td></tr><tr><td></td><td>Arbeitszeitgliederung</td><td>61</td></tr><tr><td></td><td>Kalkulationsarten</td><td>62</td></tr><tr><td></td><td>Divisionskalkulation</td><td>63</td></tr><tr><td></td><td>Deckungsbeitragsrechnung</td><td>64</td></tr><tr><td></td><td>Zuschlagskalkulation</td><td>65</td></tr><tr><td></td><td>Kalkulation</td><td>68</td></tr><tr><td></td><td>Stundenlohn</td><td>69</td></tr><tr><td></td><td>Wochenenden</td><td>69</td></tr><tr><td></td><td>Feiertage</td><td>69</td></tr><tr><td></td><td>Urlaubstage</td><td>69</td></tr><tr><td></td><td>Bildungsurlaub</td><td>70</td></tr><tr><td></td><td>Krankheitstage</td><td>70</td></tr><tr><td></td><td>Fertigungslohn</td><td>72</td></tr><tr><td></td><td>Zuschlagsätze</td><td>73</td></tr><tr><td></td><td>Selbstkosten</td><td>78</td></tr><tr><td></td><td>Wagniszuschlag</td><td>80</td></tr><tr><td></td><td>Gewinnzuschlag</td><td>82</td></tr><tr><td></td><td>Stundenverrechnungssätze eines Betriebes</td><td>85</td></tr><tr><td></td><td>Betriebsstruktur</td><td>89</td></tr><tr><td></td><td>Unternehmenszahlen anwenden</td><td>95</td></tr><tr><td></td><td>BEL II</td><td>95</td></tr><tr><td></td><td>Rückkalkulation</td><td>103</td></tr><tr><td></td><td>BEB 97/2004</td><td>111</td></tr><tr><td></td><td>Systematik der BEB</td><td>112</td></tr><tr><td></td><td>Planzeiten der BEB</td><td>113</td></tr><tr><td></td><td></td><td></td></tr><tr><td></td><td>Stundenverrechnungssätze</td><td></td></tr><tr><td></td><td>Minutenverrechnungssätze</td><td></td></tr><tr><td></td><td>BEB Zahntechnik®</td><td></td></tr><tr><td></td><td>Aufbau der BEB Zahntechnik®</td><td></td></tr><tr><td></td><td>BEB-Nummer</td><td></td></tr><tr><td></td><td>Leistungsinhalt</td><td></td></tr><tr><td></td><td>Das soll die BEB Zahntechnik® leisten</td><td></td></tr><tr><td></td><td>Umsatz- und gewinnneutrale Umsetzung</td><td></td></tr><tr><td></td><td>Preisneutrale Umsetzung</td><td></td></tr><tr><td></td><td>Überprüfung der Zeitmessungen</td><td></td></tr><tr><td></td><td>Verbesserung der Fertigungsbedingungen</td><td></td></tr><tr><td></td><td>Konzeptsicherung gegenüber Privatversicherungen</td><td></td></tr><tr><td></td><td>und zahnärztlichen Standesvertretern</td><td>140</td></tr><tr><td></td><td>Betriebliche Unternehmenskennzahlen</td><td>142</td></tr><tr><td></td><td>Eigenkapitalquote</td><td>144</td></tr><tr><td></td><td>Fremdkapitalquote</td><td>144</td></tr><tr><td></td><td>Verschuldungsquote</td><td>145</td></tr><tr><td></td><td>Selbstfinanzierungsgrad</td><td>145</td></tr><tr><td></td><td>Liquiditätsgrade</td><td>147</td></tr><tr><td></td><td>Kennzahlen der Rentabilität</td><td>149</td></tr><tr><td></td><td>Gesamtkapitalrentabilität</td><td>150</td></tr><tr><td></td><td>Eigenkapitalrentabilität</td><td>151</td></tr><tr><td></td><td>Umsatzrentabilität</td><td>151</td></tr><tr><td></td><td>Cashflow</td><td>152</td></tr><tr><td></td><td>Personalkennzahlen</td><td>153</td></tr><tr><td></td><td>Dentka-Labor</td><td>155</td></tr><tr><td></td><td>Literaturverzeichnis</td><td>188</td></tr><tr><td></td><td>BEB 97/2004</td><td>190</td></tr><tr><td></td><td><div></td><td>117</td></tr><tr><td></td><td>118</td><td></td></tr><tr><td></td><td>122</td><td></td></tr><tr><td></td><td>124</td><td></td></tr><tr><td></td><td>124</td><td></td></tr><tr><td></td><td>125</td><td></td></tr><tr><td></td><td>127</td><td></td></tr><tr><td></td><td>128</td><td></td></tr><tr><td></td><td>128</td><td></td></tr><tr><td></td><td>139</td><td></td></tr><tr><td></td><td>140</td><td></td></tr><tr><td></td><td></div></td><td></td></tr><tr><td></td><td></td><td></td></tr></table></p>
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			<link href="js/libs/alert/themes/default/theme.min.css" rel="stylesheet" />
			<script src="js/libs/alert/js/alert.js"></script>

	
  <script type="text/javascript">
    function FixedStart()
      {
      shelf_book_ean = "9783954090150"; SearchOpen("@@autocat", "9783954090150")      }

	if ($('#TopMenuContainer').is('*')) {
	  $('#TopMenuContainer').load('treemenu_JS.php', function() {
		jQuery(".topMmenu").megamenu();
		$('#tabContent').html($('#tab1Content').html());
	});
	}
	if ($('#fullResultList').is('*')) {
		$('#fullResultList').lionbars();
	}

	  
	              
// Calling jTabs
/*
(function ($) {
    $(document).ready(function () {
        // Horizontal Tabs
        $('.tabs-x').jTabs({
            marker: false
        });
    });
}(Jaegers));	  
*/







	  
//works but switched off now, in use is Photoslider block	  
/*
			var sly = new Sly($('.sly'), 
				{
				horizontal: 1,
				itemNav: "forceCentered",
				dragHandle: 1,
				dynamicHandle: 1,
				drag: 1,
				scrollBy: 1,
				speed: 500,
				//easing: "easeOutBack" // with jQuery Easing plugin
			}).init(); // Has to be initiated
*/





		// -----------------------------------------------------------------------------------
		//   Photoslider
		// -----------------------------------------------------------------------------------

				// Function for populating lists with placeholder items
				function populate(container, count, offset) {

					var output = '';

					offset = isNaN(offset) ? 0 : offset;

					for (var i = 0; i < count; i++) {
						output += '<li>' + (offset + i) + '</li>';
					}

					return $(output).appendTo(container);

				}

				// Populate list items
				$('ul[data-items]').each(function (i, element) {

					var items = parseInt($(element).data('items'), 10);

					//not needed at the moment, fills slider with Dummy data
					//populate(element, items);

				});


			
				
				
				// Call sly instances

					var $cont = $('#Photoscroll'),
						$frame = $cont.find(".sly"),
						$slidee = $frame.find("ul"),
						$scrollbar = $cont.find(".scrollbar"),
						$pagesbar = $cont.find(".pages"),
						options = {}, //$frame.data("options"),

						$controls = $cont.find(".controls"),
						$prevButton = $controls.find(".prev"),
						$nextButton = $controls.find(".next"),
						$prevPageButton = $controls.find(".prevPage"),
						$nextPageButton = $controls.find(".nextPage");

					$.extend(options, {
						itemNav: "forceCentered",
						horizontal:1,
						smart: 1,
						activateMiddle: 1,
						activateOn: 'click',
mouseDragging: 1,
touchDragging: 1,
interactive: ['a'],
releaseSwing: 1,
startAt: 0,
//scrollBy: 1, //enable mouse scroll
speed: 500,
elasticBounds: 1,
easing: 'easeOutBack',
dragHandle: 1,
dynamicHandle: 1,
clickBar: 1, 
 //data-options='{ "horizontal":1, "itemNav": "forceCentered", "dragHandle": 1,"dynamicHandle": 1, "dragging": 1, "mouseDragging": 1, "touchDragging": 1, "speed": 500, "clickBar":1, "easing": "easeOutBack"}'
 
 
 						scrollBar: $scrollbar,
						pagesBar: $pagesbar,

						prev: $prevButton,
						next: $nextButton,
						prevPage: $prevPageButton,
						nextPage: $nextPageButton,
						disabledClass: 'btn-disabled'
					});

					
var container = document.getElementById('Photoscroll');
var sly_timer = null;
var sly_img_timer = null;

//imagesLoaded(container, function(){					
					
					// Call sly
					$frame.sly(options, {
					move: function (evn) {
					  if (this.pos.cur > this.pos.end - 1000) CacheNextCovers();  //.max changed to .end
					  if (sly_img_timer) clearTimeout(sly_img_timer);
					  else $('#imgScroll').hide();
					  sly_img_timer = setTimeout(function() { 
						sly_img_timer = null;
						$('#imgScroll').css({width:0});
						$('#imgScroll').css({left:findRightCorner('.slidee li.active')});
						$('#imgScroll').show().animate({ width: 48}, 'fast');
						//$('#imgScroll').show(); 
					  }, 500);
					  for (var i=0; i<this.items.length; i++)
					    {
					    var pos = this.items[i].center - this.pos.cur;
					    if (pos > -3000 && pos < 3000)
					      {
					      $(this.items[i].el.firstChild.childNodes[1]).load(function () {$(this).addClass('imgloaded')});
					      this.items[i].el.firstChild.childNodes[1].src = $(this.items[i].el.firstChild.childNodes[1]).attr('url');
					      }
					    }
 					  }, 
					active: function (evn, item) {
					  if (sly_timer) clearTimeout(sly_timer);
					  sly_timer = setTimeout(function() { sly_timer = null; OpenNewCover()}, 250);
					  }
					});

					// Bind controls
					$cont.find("button").click(function () {

						var action = $(this).data('action'),
							arg = $(this).data('arg');

						switch (action) {
							case 'add':
								var children = $slidee.children().length,
									$item = $('<li>'+children+'</li>');
								$slidee.append($item);
								$frame.sly('reload');
							break;

							case 'remove':
								$slidee.children().slice(-1).remove();
								$frame.sly('reload');
							break;

							default:
								$frame.sly(action, arg);
						}
					});
//});

$().UItoTop({ easingType: 'easeOutQuart' }); 

//Dropdown plugin data
var ddData = [
    {
        text: "Suche in Titel, Autor, Verlag",
        value: 0,
        selected: false,
        description: "",
        imageSrc: ""
    },
    {
        text: "Suche auch im Buchinhalt",
        value: 1,
        selected: false,
        description: "Durchsucht auch Inhaltsverzeichnisse, Register, Klappentexte, Vorworte, Autoreninformationen",
        imageSrc: ""
    }
];

var SearchArea = 0;

$('#selectDropdown').ddslick({
    data: ddData,
    width: 100,
    imagePosition: "left",
    selectText: "Suche in",
        defaultSelectedIndex: 0,
        truncateDescription: true,
        showSelectedHTML: false,	
	
	
    onSelected: function (data) {
        if (SearchArea != data.selectedIndex)
          {
          SearchArea = data.selectedIndex;
          Search();
          }
    }
});

var GoToCart = 1;	// 0 = remember, 1 = direct
var NoCart = 0;
var count_max = 0;
var lang_filter = -1;
  
  </script>
  
  

  
  
  
  <!-- end scripts -->
</body>
</html>