letzte Änderung: 
  NACHKALKULATION  (per Tsd.)                                   Fr 11.10.96 06:50:27
  Kunde   : KUNDE_2               Komm.Nr : 41111732/  6 Teil :  1    Best.datum: 01.08.96
  Artikel : 73272771 11 DECKEL    Größe   :  570 x  370 x  120        FEFCO     : 0304-D
            (1102112)
                                          SOLL                          IST     ABWEICHUNG
                                                                  (SL:2155)
  WP-Sorte ( 235,24/ 259,17)          B 2146-K                     B 2146-M
  Auftragsmenge  ( 2 Ntz.)                5000                         5400            400
  Abfall Prozent                          7,40 %                       4,45 %         2,95 %
  Material      564 m²                  141,94                       152,61         -10,67
  Kostenstelle           WPA             37,11        WPA             28,95           8,16
  Kosten/h o.PK/Ko je MA    820,65/ 55,90 DM/h           820,65/ 55,90 DM/h
  Anz.Ma Rüst./Lauf (Mng)        7/7      5346   23. 9        7/7      5416
  RZ / LZ  gesamt            0,000/    0,029 h            0,000/    0,024 h
  Kostenstelle           ROTA_1          77,82        ROTA_1          26,69          51,13
  Kosten/h o.PK/Ko je MA    196,21/ 54,70 DM/h           196,21/ 54,70 DM/h
  Anz.Ma Rüst./Lauf (Mng)        2/2      5258   25. 9        2/3      5280
  RZ / LZ  gesamt            0,800/    0,090 h            0,000/    0,076 h
  Kostenstelle           FSKLM_1        100,21        FSKLM_1         99,26           0,95
  Kosten/h o.PK/Ko je MA    114,86/ 52,50 DM/h           114,86/ 52,50 DM/h
  Anz.Ma Rüst./Lauf (Mng)        4/4      5242   25. 9        4/4      5400
  RZ / LZ  gesamt            0,950/    0,113 h            1,150/    0,093 h


  Ä N D E R U N G E N :

  WP-SORTE
  ANZAHL MITARBEITER ROTA_1 LAUFZEIT




  Handarbeit / Bündeln                    0,00                         0,00
  SEKF :Aufr.-Faden                       0,00                         0,00
        Beschichtung                      0,00                         0,00
        Farbe                             0,00                         0,00
        Verschluß                         2,03                         2,03
        Klischee/Wkz.                     1,94                         1,94
  Sonderkosten                            0,00                         0,00
  Lagerkosten                             0,00                         0,00
  Palettieren                            10,16                        10,16
  Verarbeitungskosten                   192,18                       140,09          52,09
  Herstellkosten                        371,23                       321,65          49,57
  Gemeinkosten   GK1                     62,68                        55,65
                 GK2                     32,20                        26,19
                 GK3                      2,28                         1,73
                 STF/CAD                 30,83                        28,55
                 KL                       0,00                         0,00
                 GK6                     22,44                        15,47               
  Bearbeitungskosten                      0,00                         0,00
  Fracht                                 22,02                        22,02
  Selbstkosten                          543,69                       471,26          72,42
  Rabatt          0,00                    0,00                         0,00
  Zuschlag        0,00                    0,00                         0,00
  Skonto          3,00                   13,65                        13,65
  Bonus           0,00                    0,00                         0,00
  Provision       0,00                    0,00                         0,00
  Vollkosten                            557,34       391,07          484,91          72,42
  Verkaufspreis (Auftrag)               455,00                       455,00
  GK-Prozent                             29,87                        75,83          45,96 %
  GK-DM per Tsd.                         44,94                        96,75
  GK-DM absolut                         224,68                       522,45
  Fixkosten                             220,38   DB   47,37 %        173,75   DB    82,78 %
  Netto-Verkaufspreis incl. Fracht      441,35   DB   23,65 %        441,35   DB    32,59 %
  Deckungsbeitrag abs.                  104,39                       143,83