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) | |||||||||||||
| Kassenpatienten (KZV) | 50.000 | 50.000 | 52.500 | 52.500 | 50.000 | 45.000 | 42.500 | 42.500 | 52.500 | 55.000 | 55.000 | 47.500 | 595.000 |
| Privatpatienten | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Zahnästhetik/Kosmetik19% | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Prophylaxe | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Summe Einnahmen | 50.000 | 50.000 | 52.500 | 52.500 | 50.000 | 45.000 | 42.500 | 42.500 | 52.500 | 55.000 | 55.000 | 47.500 | 595.000 |
| USt vereinnahmt | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| VARIABLE KOSTEN (BRUTTO) | |||||||||||||
| Laborkosten19% | 8.925 | 8.925 | 9.371 | 9.371 | 8.925 | 8.033 | 7.586 | 7.586 | 9.371 | 9.818 | 9.818 | 8.479 | 106.208 |
| Personal (ZFA) | 15.000 | 15.000 | 15.750 | 15.750 | 15.000 | 13.500 | 12.750 | 12.750 | 15.750 | 16.500 | 16.500 | 14.250 | 178.500 |
| Dental-Material19% | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 | 0 |
| Summe Variable Kosten | 23.925 | 23.925 | 25.121 | 25.121 | 23.925 | 21.533 | 20.336 | 20.336 | 25.121 | 26.318 | 26.318 | 22.729 | 284.708 |
| Vorsteuer variabel | 1.425 | 1.425 | 1.496 | 1.496 | 1.425 | 1.283 | 1.211 | 1.211 | 1.496 | 1.568 | 1.568 | 1.354 | 16.958 |
| FIXKOSTEN (BRUTTO) | |||||||||||||
| Praxismiete | 3.000 | 3.000 | 3.000 | 3.000 | 3.000 | 3.000 | 3.000 | 3.000 | 3.000 | 3.000 | 3.000 | 3.000 | 36.000 |
| Nebenkosten19% | 714 | 714 | 714 | 714 | 714 | 714 | 714 | 714 | 714 | 714 | 714 | 714 | 8.568 |
| Versicherungen | 900 | 900 | 900 | 900 | 900 | 900 | 900 | 900 | 900 | 900 | 900 | 900 | 10.800 |
| Praxissoftware19% | 952 | 952 | 952 | 952 | 952 | 952 | 952 | 952 | 952 | 952 | 952 | 952 | 11.424 |
| Steuerberater19% | 595 | 595 | 595 | 595 | 595 | 595 | 595 | 595 | 595 | 595 | 595 | 595 | 7.140 |
| Geräte-Leasing19% | 952 | 952 | 952 | 952 | 952 | 952 | 952 | 952 | 952 | 952 | 952 | 952 | 11.424 |
| Kredit-Tilgung | 2.000 | 2.000 | 2.000 | 2.000 | 2.000 | 2.000 | 2.000 | 2.000 | 2.000 | 2.000 | 2.000 | 2.000 | 24.000 |
| Summe Fixkosten | 9.113 | 9.113 | 9.113 | 9.113 | 9.113 | 9.113 | 9.113 | 9.113 | 9.113 | 9.113 | 9.113 | 9.113 | 109.356 |
| Vorsteuer fix | 513 | 513 | 513 | 513 | 513 | 513 | 513 | 513 | 513 | 513 | 513 | 513 | 6.156 |
| Gesamtausgaben (brutto) | 33.038 | 33.038 | 34.234 | 34.234 | 33.038 | 30.646 | 29.449 | 29.449 | 34.234 | 35.431 | 35.431 | 31.842 | 394.064 |
| UMSATZSTEUER (Monatlich) | |||||||||||||
| USt-Zahllast (USt − Vorsteuer) | −1.938 | −1.938 | −2.009 | −2.009 | −1.938 | −1.796 | −1.724 | −1.724 | −2.009 | −2.081 | −2.081 | −1.867 | −23.114 |
| USt-Zahlung (Liquiditätswirksam) | 0 | −1.938 | −1.938 | −2.009 | −2.009 | −1.938 | −1.796 | −1.724 | −1.724 | −2.009 | −2.081 | −2.081 | −21.247 |
| Monatssaldo | 16.962 | 16.962 | 18.266 | 18.266 | 16.962 | 14.354 | 13.051 | 13.051 | 18.266 | 19.569 | 19.569 | 15.658 | 200.936 |
| Liquidität kumulativ | 46.962 | 65.862 | 86.066 | 106.341 | 125.312 | 141.604 | 156.451 | 171.226 | 191.216 | 212.794 | 234.444 | 252.183 | 252.183 |