Lösung DB

1 a)

$2600000 / 520000 =\hspace{0.17em}X / 400000 \left|* 400000\right|$

 

$X=2600000 * 400000 / 520000 = \mathbf{2000000}\mathbf{ }\mathit{C}\mathit{H}\mathit{F}\mathbf{\hspace{0.17em}}$

 

1 b)

$$\begin{gathered} Kfneu=\hspace{0.17em}400000+400000 * 0,1 =\hspace{0.17em}440000 \\ DBneu= 440000+120000 =\hspace{0.17em}560000 \\ E=2,6 Mio \\ Kvneu=2600000 – 560000= 2040000 \\ Ks=\hspace{0.17em}Kvalt –Kvneu =\hspace{0.17em}2080000–2040000 =\hspace{0.17em}\mathbf{40000}\mathbf{ }\mathit{C}\mathit{H}\mathit{F} \end{gathered}$$

1 c)

$$\begin{gathered} Ealt=\hspace{0.17em}2600000 \\ Eneu=\hspace{0.17em}2600000–2600000*0.2= 2600000–520000=2080000 \end{gathered}$$

 

$$\begin{gathered} 2080000 /\hspace{0.17em}125 (=P) =\hspace{0.17em}16640 \\ kv=2080000 /20800 =\hspace{0.17em}100 \end{gathered}$$

 

$$\begin{gathered} Kv=16640*100=\hspace{0.17em}1664000 \\ Kv+Kf=\hspace{0.17em}1664000+400000=\hspace{0.17em}2066400 \\ G=\hspace{0.17em}2080000–2066400=16000 \end{gathered}$$

 

 

Lösung 2:

Umsatz 260000 – 20% = Eneu — 2080000

Variablen Kosten – 20% = Kvneu — 1664000

DBneu = Eneu-Kvneu — 416000

Gneu= DBneu – Kf — 16000

1 d)

$$\begin{gathered} kvneu =\hspace{0.17em}115 \\ Kfneu=320000 \\ dbneu= 125–115 =\hspace{0.17em}10 \\ x*10=320000=\hspace{0.17em}32000 \\ Eneu=\hspace{0.17em}x*P \\ Eneu=32000*125=\mathbf{4000000} \end{gathered}$$

Lösung 2:

Kv= 2080000 + 15% = 2392000

DBneu= 208000  (208000/2600000=0.08)

Eneu= 320000/ 0.08 = 4000000

 

2 a)

$$\begin{gathered} Kf=328000 \\ kvA=102 dbA=98 DBA=98*1200=117600 \\ kvB=120 dbB=90 \\ DBziel=328000 =117600+(90*XB) \\ XB=(328000–117600)/90= 2338 \\ Eziel=2338*210=\mathbf{490980} \end{gathered}$$

 

2 b)

$$\begin{gathered} Galt=\hspace{0.17em}(1860*98+2300*90)–328000= 61280 \\ DBA=117600 DBB=328000+61280–117600=271680 \\ Xb =\hspace{0.17em}271680/90 = \mathbf{3019} = \mathbf{633990}\mathbf{ }\mathit{C}\mathit{H}\mathit{F} \end{gathered}$$

 

3 a)

DBT= 2000-400= 1600

DBZ= 2400-480=1920

 

3 b)

DBT/Tag= 1600 / 1.25 =1280

DBZ/Tag= 1920/1 = 1920

3 c)

DBT/Tag= 1920

DBTneu/1.25 = 1920 CHF

DBT= 1920*1.25= 2400

PreisT = 2400 + 400 = 2800

 

DBZ= 1280

PreisZ = 1280+480 = 1760