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{"sheet":"Einfuehrung","index":0,"n_rows":38,"n_cols":11,"rows_kept":38,"cut":false,"hidden":false,"merged":[[3,10,3,11]]}
[]
[null,"Prof. Dr. sc. Siegfried von Känel"]
[null,"Wirtschaftskybernetische Modelle"]
[null,"Fallbeispiel: Du-Pont-Modell",null,null,null,null,null,null,null,null,"NoName"]
[]
[]
[]
[null,null,"1. Einführung"]
[]
[null,null,"Das Du-Pont-Kennzahlensystem ist ein weltweit bekanntes System von Unternehmenskennzahlen, welches"]
[null,null,"sowohl im Rahmen der Ex-post-Analyse (rückschauende Analyse) als auch im Rahmen der Ex-ante-Analyse "]
[null,null,"(Erklärung zukünftiger Entwicklungen) genutzt wird."]
[null,null,"Im Zentrum dieses Kennzahlensystems steht die Kennzahl \"ROI\" (Return on Investment), die inhaltlich der"]
[null,null,"Kennzahl „Gesamtkapitalrentabilität“ (Symbol: gkr [% p. a.]) entspricht."]
[null,null,"Mit der Bildung und Analyse der Kennzahl ROI wird darauf orientiert, einen höchstmöglichen Gewinn je"]
[null,null,"eingesetzter Kapitaleinheit zu erreichen."]
[null,null,"In der obersten Ebene wird die Kennzahl ROI durch die multiplikative Verknüpfung der Kennzahl \"Umsatz-"]
[null,null,"rentabilität“ (Symbol: ur [%]) und der Kennzahl \"Umschlagszahl des Kapitals“ (Symbol: uz [-/a] gebildet."]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,"Dieses Kennzahlensystem ist - im Hinblick auf einen Erkenntnisgewinn - erst dann von praktischem Interesse, "]
[null,null,"wenn auf der Grundlage einer detaillierteren Modelldarstellung interessierende Ursache-Wirkung-Zusammenhänge"]
[null,null,"\"durchgespielt\" (simuliert) werden können, um anhand der Simulationsergebnisse Schlussfolgerungen für die"]
[null,null,"Steuerung des Geschäftsbetriebes eines Unternehmens abzuleiten."]
[null,null,"Unter diesem Aspekt wird die obige Darstellung des Du-Pont-Kennzahlensystems in ein detaillierteres Block-"]
[null,null,"schaltbild umgesetzt und dabei zugleich rechenfähig gemacht."]

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[]
[null,{"$f":"Einfuehrung!B2","v":"Prof. Dr. sc. Siegfried von Känel"}]
[null,{"$f":"Einfuehrung!B3","v":"Wirtschaftskybernetische Modelle"}]
[null,{"$f":"Einfuehrung!B4","v":"Fallbeispiel: Du-Pont-Modell"}]
[]
[]
[null,null,"2. Blockschaltbild"]
[null,null,"Aufgabe 1:","Ermitteln Sie die fehlenden Werte, indem Sie die in die jeweiligen Zellen die Berechnungsformel einsetzen!"]
[null,null,null,"Beginnen Sie mit der Ermittlung der Leistung L !"]
[]
[null,null,"Änderung der Werte"]
[null,null,null,null,null,null,"kp =",{"$f":"I12/10","v":3.5},35]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"m =",{"$f":"m_01/100","v":1},100]
[]
[null,null,"Kapital C"]
[null,null,1200,null,null,null,null,null,null,null,"Leistung L"]
[null,null,"[1000 EUR]"]
[]
[]
[]
[null,null,null,null,null,null,"ks =  ",90]
[null,null,null,null,null,null,null,"Kostensatz",null,null,null,null,null,null,"Umsatz U"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Kosten K","-","+"]
[]
[]
[]
[]
[]
[null,null,null,null,null,"Umschlagszahl",null,null,null,null,null,null,null,null,"Gewinn G"]
[]
[null,null,null,null,null,null," uz =  ",null,null,"[-/a]"]
[]
[]
[]
[null,null,null,null,null,"Umsatzrentabilität"]
[]
[null,null,null,null,null,null," ur =  ",null,null,"[%]"]
[]
[]
[]
[]
[null,null,null,null,null,null," ROI =",null,null,"[% p. a.]","d = ",null," Jahre"]
[]
[]
[null,null,null,null,null,null,"Ziel:",40,"[% p. a.]",null,"Abweichung =",null,null," %  p. a."]

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[]
[null,{"$f":"Einfuehrung!B2","v":"Prof. Dr. sc. Siegfried von Känel"}]
[null,{"$f":"Einfuehrung!B3","v":"Wirtschaftskybernetische Modelle"}]
[null,{"$f":"Einfuehrung!B4","v":"Fallbeispiel: Du-Pont-Modell"}]
[]
[]
[null,null,"3. Simulation "]
[]
[null,null,"Aufgabe 2:"]
[null,null,"Starten Sie die Simulation und studieren Sie sodann die Simulationstabelle!"]
[]
[]
[]
[null,null,"Änderung der Werte",null,null,null,null,{"$f":"I14/10","v":1.2},12,"% Veränderung",null,null,"og_m",{"$f":"O14/100","v":1.07},107]
[null,null,null,null,null,null,"kp =",{"$f":"I15/10","v":3.5},35,null,null,null,"ug_m",{"$f":"O15/100","v":0.93},93]
[]
[null,null,null,null,null,null,null,null,null,null,null,null,"m =",0.95745007693767548]
[]
[null,null,"Kapital"]
[null,null,1200,null,null,null,null,null,null,null,"Leistung L"]
[null,null,"[1000 EUR]",null,null,null,null,null,null,null,4732.1054671675674]
[]
[]
[]
[null,null,null,null,null,null,"ks =  ",90]
[null,null,null,null,null,null,null,{"$f":"I26/10","v":1.2},12,null,null,null,null,4530.7547436167824,"Umsatz U"]
[]
[null,null,null,null,null,null,null,null,null,null,null,"Kosten K","-","+"]
[null,null,null,null,null,null,null,null,null,null,null,3774.5603258394985]
[]
[]
[]
[]
[null,null,null,null,null,"Umschlagszahl",null,null,null,null,null,null,null,756.19441777728389,"Gewinn G"]
[null,null,null,null,null,null,null,4530.7547436167824]
[null,null,null,null,null,null," uz =  ",null,3.7756289530139853,"[-/a]"]
[null,null,null,null,null,null,null,{"$f":"C0","v":1200}]
[]
[]
[null,null,null,null,null,"Umsatzrentabilität"]
[null,null,null,null,null,null,null,756.19441777728389]
[null,null,null,null,null,null," ur =  ",null,16.690252740841004,"[%]"]
[null,null,null,null,null,null,null,4530.7547436167824]
[]
[]
[null,null,null,null,null,null,null,756.19441777728389]
[null,null,null,null,null,null," ROI =",null,63.016201481440319,"[% p. a.]",1.5868934916594781," Jahre"]
[null,null,null,null,null,null,null,{"$f":"C0","v":1200}]
[]
[null,null,null,null,null,null,"Ziel:",40,"[% p. a.]",null,"Abweichung =",null,23.016201481440319," %  p. a."]

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[]
[null,{"$f":"Einfuehrung!B2","v":"Prof. Dr. sc. Siegfried von Känel"}]
[null,{"$f":"Einfuehrung!B3","v":"Wirtschaftskybernetische Modelle"}]
[null,{"$f":"Einfuehrung!B4","v":"Fallbeispiel: Du-Pont-Modell"}]
[]
[]
[null,null,"4. Simuationstabelle"]
[]
[null,null,"Periode t","Kapital C","kp","% Veränd.","Leistung L","Faktor m","Umsatz U","ks","% Veränd.","Kosten K","Gewinn G","ur ="," uz =","ROI","d","ROI-Ziel","Abw."]
[null,null,0,1200,3.5,null,4200,1,4200,90,null,3780,420,10,3.5,35,2.8571428571428572,40,-5]
[null,null,{"$f":"C10+1","v":1},1200,3.5419999999999998,1.2,4250.3999999999996,0.96510570317506794,4102.0852807753081,88.92,1.2,3779.4556799999996,322.62960077530852,7.8650144668452722,3.4184044006460899,26.88580006460904,3.7194355295245387,40,-13.11419993539096]
[null,null,{"$f":"C11+1","v":2},1200,3.5845039999999999,1.2,4301.4048000000003,0.95723404347896579,4117.4511093438323,87.852959999999996,1.2,3778.9114383820797,338.53967096175256,8.2220689929625692,3.4312092577865267,28.211639246812712,3.5446362802649896,40,-11.788360753187288]
[null,null,3,1200,3.6275180479999998,1.2,4353.0216575999993,0.93038897007703791,4050.0033367375036,86.79872447999999,1.2,3778.3672751349518,271.63606160255176,6.7070577235960824,3.3750027806145861,22.636338466879316,4.4176755947661954,40,-17.363661533120684]
[null,null,4,1200,3.6710482645759996,1.2,4405.2579174911998,0.96793384909629832,4263.9982523392,85.757139786239989,1.2,3777.8231902473326,486.1750620918674,11.4018588498519,3.5533318769493332,40.514588507655617,2.4682467151580236,40,0.51458850765561692]
[null,null,5,1200,3.7151008437509119,1.2,4458.1210125010939,0.95029921203851708,4236.5488853521456,84.728054108805111,1.2,3777.2791837079367,459.26970164420891,10.840656252831932,3.5304574044601211,38.272475137017409,2.6128438163979442,40,-1.727524862982591]
[null,null,6,1200,3.759682053875923,1.2,4511.6184646511074,0.95119346439838415,4291.4219974352054,83.711317459499455,1.2,3776.735255505484,514.68674192972139,11.993384529354771,3.5761849978626712,42.89056182747678,2.3315152737387894,40,2.8905618274767804]
[null,null,7,1200,3.8047982385224342,1.2,4565.7578862269211,0.97656162589788442,4458.7439448298501,82.706781649985459,1.2,3776.191405628691,682.55253920115911,15.30817978441249,3.7156199540248749,56.879378266763254,1.7581064183050983,40,16.879378266763254]
[null,null,8,1200,3.8504558173847032,1.2,4620.5469808616435,0.99545714139938357,4599.5564892700841,81.714300270185632,1.2,3775.6476340662798,823.90885520380425,17.912789137949094,3.8329637410584034,68.659071266983688,1.4564717837668644,40,28.659071266983688]
[null,null,9,1200,3.8966612871933197,1.2,4675.9935446319832,0.96400062114000329,4507.660681471878,80.733728666943406,1.2,3775.1039408069746,732.55674066490337,16.251372772488789,3.756383901226565,61.046395055408617,1.6380983661563511,40,21.046395055408617]
[null,null,10,1200,3.9434212226396395,1.2,4732.1054671675674,0.95745007693767548,4530.7547436167824,79.764923922940085,1.2,3774.5603258394985,756.19441777728389,16.690252740841004,3.7756289530139853,63.016201481440319,1.5868934916594781,40,23.016201481440319]