letzte Änderung: 
  NACHKALKULATION  (per Tsd.)                                   Fr 11.10.96 06:51:32
  Kunde   : GARTEN MÜLLER         Komm.Nr : 41112993/  0 Teil :  1    Best.datum: 26.08.96
  Artikel : PRIMEL-TOPF           Größe   :  579 x  384 x  250        FEFCO     : 0201G
            (1199917)
                                          SOLL                          IST     ABWEICHUNG
                                                                  (SL:4270)
  WP-Sorte ( 489,89/ 527,29)      BC 5252-K51K                 BC 5252-K31K
  Auftragsmenge                          10000                        10160            160
  Abfall Prozent                          6,12 %                       9,75 %        -3,64 %
  Material     1069 m²                  554,35                       618,78         -64,43
  Kostenstelle           WPA             71,46        WPA             69,19           2,27
  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     10424   23. 9        7/7     10484
  RZ / LZ  gesamt            0,000/    0,057 h            0,000/    0,055 h
  Kostenstelle           INLINE_1        70,81        INLINE_3        96,53         -25,71
  Kosten/h o.PK/Ko je MA    121,51/ 44,90 DM/h            77,06/ 47,00 DM/h
  Anz.Ma Rüst./Lauf (Mng)        3/3     10368   24. 9        4/4     10300
  RZ / LZ  gesamt            0,400/    0,228 h            0,500/    0,311 h

  Ä N D E R U N G E N :

  WP-SORTE
  MASCHINENABLAUF




  Handarbeit / Bündeln                    0,00                         0,00
  SEKF :Aufr.-Faden                       0,00                         0,00
        Beschichtung                      0,00                         0,00
        Farbe                             0,00                         0,00
        Verschluß                         1,65                         1,65
        Klischee/Wkz.                     0,00                         0,00
  Sonderkosten                            0,00                         0,00
  Lagerkosten                             0,00                         0,00
  Palettieren                            17,77                        17,77
  Verarbeitungskosten                    90,23                       115,95         -25,71
  Herstellkosten                        716,04                       803,91         -87,87
  Gemeinkosten   GK1                     38,50                        40,31
                 GK2                     21,01                        24,51
                 GK3                      1,56                         1,79
                 STF/CAD                  0,00                         0,00
                 KL                       0,00                         0,00
                 GK6                     19,40                        19,19               
  Bearbeitungskosten                      0,00                         0,00
  Fracht                                 43,70                        43,70
  Selbstkosten                          840,20                       933,40         -93,21
  Rabatt          0,00                    0,00                         0,00
  Zuschlag        0,00                    0,00                         0,00
  Skonto          2,00                   15,20                        15,20
  Bonus           0,00                    0,00                         0,00
  Provision       0,60                    4,56                         4,56
  Vollkosten                            859,96      -947,00          953,16         -93,21
  Verkaufspreis (Auftrag)               760,00                       760,00
  GK-Prozent                            -27,55                      -131,14        -103,60 %
  GK-DM per Tsd.                        -22,16                      -112,52
  GK-DM absolut                        -221,64                     -1143,21
  Fixkosten                             132,05   DB    9,34 %        135,28   DB   -42,78 %
  Netto-Verkaufspreis incl. Fracht      740,24   DB    1,67 %        740,24   DB    -7,82 %
  Deckungsbeitrag                        12,33                       -57,88