Anfangsbestand:|USt:|Klicke auf eine Zelle zum Bearbeiten
| Kategorie USt% | Jan | Feb | Mär | Apr | Mai | Jun | Jul | Aug | Sep | Okt | Nov | Dez | Σ Jahr |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| EINNAHMEN (BRUTTO) | |||||||||||||
| Fahrstunden (Praxis)19% | 18.207 | 19.278 | 23.562 | 23.562 | 22.491 | 23.562 | 24.633 | 23.562 | 20.349 | 19.278 | 18.207 | 14.994 | 251.685 |
| Grundgebühr/Theorie19% | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Prüfungsgebühren19% | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Auffrischungskurse19% | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Summe Einnahmen | 18.207 | 19.278 | 23.562 | 23.562 | 22.491 | 23.562 | 24.633 | 23.562 | 20.349 | 19.278 | 18.207 | 14.994 | 251.685 |
| USt vereinnahmt | 2.907 | 3.078 | 3.762 | 3.762 | 3.591 | 3.762 | 3.933 | 3.762 | 3.249 | 3.078 | 2.907 | 2.394 | 40.185 |
| VARIABLE KOSTEN (BRUTTO) | |||||||||||||
| Kraftstoff/Fahrzeugkosten19% | 2.731 | 2.892 | 3.534 | 3.534 | 3.374 | 3.534 | 3.695 | 3.534 | 3.052 | 2.892 | 2.731 | 2.249 | 37.752 |
| Personal (Fahrlehrer) | 5.355 | 5.670 | 6.930 | 6.930 | 6.615 | 6.930 | 7.245 | 6.930 | 5.985 | 5.670 | 5.355 | 4.410 | 74.025 |
| Summe Variable Kosten | 8.086 | 8.562 | 10.464 | 10.464 | 9.989 | 10.464 | 10.940 | 10.464 | 9.037 | 8.562 | 8.086 | 6.659 | 111.777 |
| Vorsteuer variabel | 436 | 462 | 564 | 564 | 539 | 564 | 590 | 564 | 487 | 462 | 436 | 359 | 6.027 |
| FIXKOSTEN (BRUTTO) | |||||||||||||
| Miete | 1.000 | 1.000 | 1.000 | 1.000 | 1.000 | 1.000 | 1.000 | 1.000 | 1.000 | 1.000 | 1.000 | 1.000 | 12.000 |
| Nebenkosten19% | 357 | 357 | 357 | 357 | 357 | 357 | 357 | 357 | 357 | 357 | 357 | 357 | 4.284 |
| Versicherungen | 500 | 500 | 500 | 500 | 500 | 500 | 500 | 500 | 500 | 500 | 500 | 500 | 6.000 |
| Marketing19% | 357 | 357 | 357 | 357 | 357 | 357 | 357 | 357 | 357 | 357 | 357 | 357 | 4.284 |
| Steuerberater19% | 357 | 357 | 357 | 357 | 357 | 357 | 357 | 357 | 357 | 357 | 357 | 357 | 4.284 |
| Fahrzeug-Leasing19% | 357 | 357 | 357 | 357 | 357 | 357 | 357 | 357 | 357 | 357 | 357 | 357 | 4.284 |
| Kredit-Tilgung | 800 | 800 | 800 | 800 | 800 | 800 | 800 | 800 | 800 | 800 | 800 | 800 | 9.600 |
| Summe Fixkosten | 3.728 | 3.728 | 3.728 | 3.728 | 3.728 | 3.728 | 3.728 | 3.728 | 3.728 | 3.728 | 3.728 | 3.728 | 44.736 |
| Vorsteuer fix | 228 | 228 | 228 | 228 | 228 | 228 | 228 | 228 | 228 | 228 | 228 | 228 | 2.736 |
| Gesamtausgaben (brutto) | 11.814 | 12.290 | 14.192 | 14.192 | 13.717 | 14.192 | 14.668 | 14.192 | 12.765 | 12.290 | 11.814 | 10.387 | 156.513 |
| UMSATZSTEUER (Monatlich) | |||||||||||||
| USt-Zahllast (USt − Vorsteuer) | 2.243 | 2.388 | 2.970 | 2.970 | 2.824 | 2.970 | 3.115 | 2.970 | 2.534 | 2.388 | 2.243 | 1.807 | 31.422 |
| USt-Zahlung (Liquiditätswirksam) | 0 | 2.243 | 2.388 | 2.970 | 2.970 | 2.824 | 2.970 | 3.115 | 2.970 | 2.534 | 2.388 | 2.243 | 29.615 |
| Monatssaldo | 6.393 | 6.988 | 9.370 | 9.370 | 8.774 | 9.370 | 9.965 | 9.370 | 7.584 | 6.988 | 6.393 | 4.607 | 95.172 |
| Liquidität kumulativ | 16.393 | 21.138 | 28.120 | 34.520 | 40.324 | 46.870 | 53.865 | 60.120 | 64.734 | 69.188 | 73.193 | 75.557 | 75.557 |