JFIFHHVExifMM*>F(HH0Photoshop 3.08BIMZ%Gdiagramm break-even point III break-evenbreakevenpointgewinnschwelleschwellegewinnverlustzonebreak-even pointerls gesamtkosten fixkostenfirmadeckungsbeitragrechnung finanzierungbusinessplankosten berechnen zeitachsemengeachseumsatzdiagrammziele kaufmnnischekaufmann kaufmnnisch ausbildungschule berufsschuleleistung liquidittachsendeckungsbeitragsrechnungpunkt berechnungbestand produktionbetrieb grundregeln geschftsleutegeschfte gewinnzone verlustzonerotgrnzahleneGermanynWoGi - Fotolias50354488tWoGi - Fotolia 6http://ns.adobe.com/xap/1.0/ WoGi - Fotolia 8 2793 2793 2 72/1 1 1 72/1 C     C  ZZ l  ! 1AQXa"#23BRbqw$78CTUcdrstv%&459S6D'EFVeu GWgA !1AQaq"23BRbr#c4CS ?3?D+0 vؘQ;JL(v&Nһ'i]e2Wb`D+0 vؘQ;JL(v&Nһ'i]e2Wb`D+0 vؘQ;JL(v&Nһ'i]e2Wb`D+0 vؘQ;JL(v&Nһ'i]e2Wb`D+0 vؘQ;JL(v&Nһ'i]e DkiQ|YRX1OUuuLEN!̴#3/!Km;% qq`)^FGe]| X cu\2ZȵZpk+CԖW'C(,||4*N&Zn5)N5E LS 7iȦИ`8I"R̓w)_p 8)8JI)m?=ҟ HDף.Ҿ,G:G.g[ h)`'{I=ϒtdfIsx 8x 8 &ƽv1`/`~v>o9p 8gX;D)K` !})BK?fA|=B Kt ,A@/p &ƽv1`/`~v>o9p 882W+D?,Y?sO\\# T+j9fOZNJrs5s@6itp &yEϘa&(T@X`M4<{f2d_d`8y&x̓e.]dˢWdIc=b~ (v[?WŀV8YHQh,T+a`,`4M 5(ڂ%})/fegҘ!'o0֢2LDH@ `l/0w" dc^gJ ?;i\7VƵ#FN -_3&])}/zd/zd]f{=@7io{GҨ0;UmL$P { 0;pg g=Hʞ sO Þf^vSfU~_ʞG[%:R@1|Fr31/>r}G,tMqi˫< ڪ#y6l9(%aqUjxC7j: lkli_Xgm#FyRLuO┰U*;IHgMdH@ 4~Ɵ^o;4Jm[ҧ\QK-鿑 ;5__Ҵ42_mnߥPX>euuudc,.0r(Ds`KE1r-V6[TBpedua©>>#hbgwS%[D9*fL,SKB9$^d3OpGe]| X cu\;_2?R=X4$uf}d\^hW ~@GI_@ 3^ ik׋GӺ| sG=}0^辐;=Pjud] g_Kmj="=c f׫h5ٙrݪ&"#53\ȥꄄ38{m[Kvpzڮr=uarqcŸį}ڙ_j~lxG:I.Z&5sYcqGU[B2~7+];"]c[UOoY|¾EPXWRK}XrINfc^gJ ?;i\76q2V/5ecԜEB@8/Cоd!z%q_9 r.,4W.8gF +-\PJ'P]| 4LiJ22$q6s+Н j@ifN*$UzpaTdJO+->һb@4?B| 0fr,K|,һ36|yAmFF`8m)ϛ=1qA)IJ;@yذd?M،5d͵nU!D|7Bd6WDƔ߯S&Mg4W(g@MȪm:zsڍPq4 0\k{Xr̵cMv ]ݵڣ|?zIYmq5GU˜|M"!s g!E abe|&¾EPXWRK}XrINfc^gJ ?;i\7ʖel3zI$?k,G%G~`%=A*ۅT}e<4$A;b o@$2_U 6w!>4w{sP6EaR)}KdR#K \JɸF_J0m>m&~m_~s=wyFX˚OU1Ʃt-jڭ5P7$Znbߘ\2'#OlIkiEB9MBQI2Pa_e"勨,l%>KB9$^d3OpGe]| X cu\ hqdl1PN4׋@zNNeOuFN%Our1$2muLӓYSe+.37Gn-4]{%׬I62qƔ$$hx2ȹŔ&3Kx78ED\׋N~EKV zjmJ{GM8*I] =t֔Apii"c(~#yo&> 8$h,x ^;fqp fY15+)t -2\KXƅ"+ ]$F9v`>ڰdZĻNN]!r[8ԋY=Q"'kpayC<豲Pa9>C,L$WHb-ce]I.fJ JmDWk\,t0ai#Yb2`Ge]| X cu\K_2?R=V 4wGT}pN'`&00sH?Kh4Yi4YYTJ EF@t@$ wD}DTa=XuyEY+\%[-e 5͗<%9&b"fyA3M^Z~RTP]ղ*Kq݋ɷLkH(MQ/8O𨟽\|)Ug8艳b4| }(vvyz3^/(9x."m-Gdk\4+/ج#[Ot{SGbȬ'DZ_X-<LzJ={ <{s5OG}$[.A"(8<:YG͚f4w(v[?WŀV8YHQh,S+a`,Հ,wӐ'T}'2×^D4#W da@$1^GX "OI#ڮ}S,8c1^LrwK}2>D!+ߋ$(WuhPeNi,QNSrgdFRu'e~0mӘ^߿f&QLwDC.Q1zUϪ]M*튫l% u^U6Ip2RXuODݛ+wZ-N_VR_ ~_o35z;?bS^|;"Ц9 ls0]NeQEXL̸CI$Ԛ"'QLS9|ƖOM6ix}۔ݚhngr ]QۦH3 #|ȳH1RLm9I>EY\vfxXj{5ҟNrGU-Gu{HFhyC'h֛wrHIXGS(G"H/eU]f-/gpq5v|wcO[N %BPϾ޴LJr3"Bȶcjj5~zeIFL=wF~/eaK0%I\!$DE!*2c^gJ ?;i\7 !a6<\A_J\wzȵ7'hOg&-MSSp \ffsZ'xXvI qfYmob'7O\$#ȯzĞ9)Zg sa= on-i$/hO-H$gQ(A=O;!'IF܎1iC+FLB`%z H<@YAbr{,m("Ik$,Q*DfkxMF*k8*Ns[2C1f/*) ~[gt;qSW4 %s?Ki*RIvj6drflޞ5OeƵU=ı٦ooOSկ93/ Zi6KuFT0OCǺy&iImR))%3}8k3nΞxoW6|:~8vA!BI)$[f -L (I abovsUUk33333=s3f{eTrfgYt1dP"pU<$s*}̣񶴴"\wJr-ۭ.ݏLSҟ-z؉ršMQ-ͥsuk2VH*.|佷f7anU/hq:N&z}BkZWideD(֛5J"KҬ{TukS_֜:'pN*wg5[^ ڋQ5dcJ3,?BȺ>}֭}mȪ^_/٬*QLY=5NҲ$Ć]D$*i%q$ l)yVR]B8rLZ͗Ќ^Tc|w &ƽv1`/`~v>o9p 8-gX;D)KX~u wTv :F@v#6D{GM~o @:~Uj~80@A?ñl!nevf+RFR-cޫe/^Qs{~/CP6afS#M1eDA*f e)OmgMeޑkÁn#k?_09@Q65{pΣ~ˀY;RhY-i[ɸqSvPZ\dKC+-'0'bgɝ"Q7j숢&5O207 6mk5ޘLGlNމLCBYQe׬QT %\c0d=ňdG)TlB-T|z8){&V64vxjڶHh{*)JW)PySG9=7A^6Z7i^92kYj`08YM"bu{'Mc}5Vވ'I{Jl*ˬ"JtXH@*h:bTjd)%cٮ1:Zu>S}7i.nNգ xXnޯb$<4? vg G(Y\ {e)@8b}Mz;-+b^+,}sߴrp*Z镰ΰvR:(e&u'_؏i樟 $ u(}&y*pj6oTڛi5CŴn,Rf{CN<#.hDSg^^`- r j.IK[/4^qsUBIKb5SF#Dī_ 5'GF{DUc]4-ƝϔJ]9+rlS6f (PIo7A5-r{kO6ezUUnU3wi`كOmƅӹK dsi!FJ3d=\qzs^3;fuLfm/Hѽ54W~#OGj)"ceQS_wGvUD_jXN۵j De/&dG9* \-*q'#+ЦKeO`ocl逵4q|SGV6ä=ktjGs{ӓ RR ƴ_~2Aȉ9lwPL̵𖾹<!_y>5}&0H Q65{pΣ~ˀYPvXY~tgԜ^z 9q^_ 31QTHyi%x^G"y&:E6OٔJk&o j3̝0 rl}Rt|!9SP(QdN1aʝzVsyCAii-%&>[0DAzbXe&-}Cov?"*Lu{7G;oDU׻?Z-iUhz5`V{#k=aT$j i_/ m[wK+ߧ܏ 9vꚴU|VXvz|DyoNDiZ~ O&#`rQ^"b>zF~:606iIDs$2Egk}WR]gC5c.c%ctӌ0sS,e#h34UO]ѭ]mlfW*h5i>s10 3J#P8ݓѓ&eLHv,(x|*TJN[lӈǬ#GL;cUD5mlm`py3JW~:vMUCvsLYŘ& C!Cʤhva!"]iȐwDBS⬴ vP̥ꔹܶ5=wO┻⌿_c ^k]FF-]g J6 ͵:rb)̀GCro4#sNB;2&![>mBIT3"Qե#K& )]Du6qzg5_ҧ,|#9˔I*/SPxI]xߌI|4\+symlkli_Xgm#FyB!!c4dl1vO+%J\z~GdBw*8p~Mɠ>o3#ml^euMV).8&4>~Q=Q]_폌+S/.N87L5 L;| -I\JCpqnO٧zju0v{Mn׍sݧFU캗~&'D1DF#;=Y1ڭ/kܹ t?ld7r%ZG:i9Y  l#[dgʖ]r.U3YVj6ցg>ݾb2 tWiDfF7.z<篺xof4Q=OPQdJ&_KS8D 6Ϊ"<;z8R- <'9YUUo!WU[$rY-B\FdU/}8W8D~:^ [ێnbܧ=O.鯏܉+H%XX jOwuj2,ql a鱇()4膷x~&N*r֪XEz;w_)E&M1"ٗD~Оj9\ 2 oY;'*Y}Ockig8OL ydCJηwH*jR5JUS CrB죎{=I?V,Ez8W}UO|4jmF}xY/ʺ4SLpz2% P$ȢeGbbUHm,6/bfZ(U:L4!9Dty8y+f<:o.]Bn}oUӈ@3\v8ʟ48܅Y,Xdw:}JBD<m#Hw/F^02CS3 5H(k/JЩסr35O۰rBS6a^4-RjU6uix*b<5b&Ɍx|Dݞ@&ZfiqP9$Y4Mgd]8cAZԢsUޔԕ-07̛eưLe\M˥&lEa)av3~崣.BiLjU ѵ_$x( iwaU-SXUڥBn&٣QLb);)qf3+õb0Դ bQeT<*"*&뚀i3s?3Ds@kȺC+ TNe?OӐfW-d4|sn;>l+LPM7q1"ODI+q.)wsqk5څ& dg9)~57K%_w&I W fci4bfms[?|WDmfqZ]0$H1|ͯ؟Z(`9 )q}܅$4It̒fҹ:[e ."IH$gW%Y®4*_HZmr73K CK5E6mcϗA);7Z4'-/1.^&"Uҙeoɴd쑒08,|rN72UunKK}[$ec^gJ ?;i\7ȘAh+)Kͻh)-7qJJwl펫G._I bf㯙Id "j/6{'7Ec*nD4lE댡ܻoldpqܗ`; T"%(. _Xcg )N4DI|T%f(u߬}8ۜ7:2#YS?ݝ6o_N 6z⠃CMSFĶHf29flfϒ,Beb>ۛXy-|"xJtֿ-)XJ=V ۑwZrGT2(TdUIm2a w%o7KMA.%ZeMlm^WQlRvϤj*磱jsScpkFH0NRuˈ)jf.A<h -#㜷:+iEJT! 9)12}=`#-O 6TO94[jqUѩYk*פ.nw^үNsnү\W)]De~ԯ-3qg湵t*oĘ֮`| 0L^J||X@b*֍sOkel? K)e"R (v[?WŀV8YHQh,L/a`-.:m|ar:ꈎ;xJڧw4z:Z~oꐉf?IRax>&+֝`:5b7*R>³*F(i$cP Ҡj'h O`9Dף.Ҿ,G:G.g&yTF8xF$KĄLמcUmZժ-y]QKťXfp\E@{񰦫-r.UԙA3ysy99dTy'à14;d[*qj$ &s_-DlҟiʚKR,ETR/BmQ㷘S|SAJx@s䖞=i't'ImA!(遜Ig Na{zx@E$aDγ|žIL)7nOx('idVZbw%-+Ŏ@4LrB8/=hֻaqB8Lih|#MžB;"7[2y;< fOYDlOړEZ`2Dף.Ҿ,G:G.ge1Vw@-.:o-|W-Rfx,w9L+ZiF;9jQIIg3="gB%LSM4aUZxSJa&|i#%YY22J,W"Y1݄nivn_Gn4G>yqʬ<4zK3FӘ7nY-vjȫLxK WT𭥙BET/bZrF4Bw8ʲL%3ήuO#ZiܙO*c?y{l6 [Y#bZވyd!$9G|e]P,Jv+Ef21 .qJ|?}4lEiRw'VX\iɃ&>%^` 0l I@.p*jcIT(iz TtQ+ݴhq`ъ"' $&@C~N` _(k 9}SfB &ƽv1`/`~v>o9p 8-X F%KG._>"L0#aJeg$C㸒]ۀk/0_){?]Uds؀,1Z| `&:3` _(k [پ6žPj˦T=ŷaZqУByץI4k Q65{pΣ~ˀYf%RYJ I"Zo3Q