{"id":6181,"date":"2022-06-21T13:20:37","date_gmt":"2022-06-21T11:20:37","guid":{"rendered":"https:\/\/www.nachhilfe-team.net\/studitipps\/?p=6181"},"modified":"2023-03-22T15:11:36","modified_gmt":"2023-03-22T14:11:36","slug":"lifo","status":"publish","type":"post","link":"https:\/\/www.nachhilfe-team.net\/studitipps\/lifo\/","title":{"rendered":"Lifo-Verfahren &#8211; einfach erkl\u00e4rt mit Beispiel"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]<span id=\"post-ratings-6181\" class=\"post-ratings\" data-nonce=\"c5b92cab54\"><img decoding=\"async\" id=\"rating_6181_1\" src=\"https:\/\/www.nachhilfe-team.net\/studitipps\/wp-content\/plugins\/wp-postratings\/images\/stars\/rating_on.gif\" alt=\"1 Stern\" title=\"1 Stern\" onmouseover=\"current_rating(6181, 1, '1 Stern');\" onmouseout=\"ratings_off(4, 0, 0);\" onclick=\"rate_post();\" onkeypress=\"rate_post();\" style=\"cursor: pointer; border: 0px;\" \/><img decoding=\"async\" id=\"rating_6181_2\" src=\"https:\/\/www.nachhilfe-team.net\/studitipps\/wp-content\/plugins\/wp-postratings\/images\/stars\/rating_on.gif\" alt=\"2 Sterne\" title=\"2 Sterne\" onmouseover=\"current_rating(6181, 2, '2 Sterne');\" onmouseout=\"ratings_off(4, 0, 0);\" onclick=\"rate_post();\" onkeypress=\"rate_post();\" style=\"cursor: pointer; border: 0px;\" \/><img decoding=\"async\" id=\"rating_6181_3\" src=\"https:\/\/www.nachhilfe-team.net\/studitipps\/wp-content\/plugins\/wp-postratings\/images\/stars\/rating_on.gif\" alt=\"3 Sterne\" title=\"3 Sterne\" onmouseover=\"current_rating(6181, 3, '3 Sterne');\" onmouseout=\"ratings_off(4, 0, 0);\" onclick=\"rate_post();\" onkeypress=\"rate_post();\" style=\"cursor: pointer; border: 0px;\" \/><img decoding=\"async\" id=\"rating_6181_4\" src=\"https:\/\/www.nachhilfe-team.net\/studitipps\/wp-content\/plugins\/wp-postratings\/images\/stars\/rating_on.gif\" alt=\"4 Sterne\" title=\"4 Sterne\" onmouseover=\"current_rating(6181, 4, '4 Sterne');\" onmouseout=\"ratings_off(4, 0, 0);\" onclick=\"rate_post();\" onkeypress=\"rate_post();\" style=\"cursor: pointer; border: 0px;\" \/><img decoding=\"async\" id=\"rating_6181_5\" src=\"https:\/\/www.nachhilfe-team.net\/studitipps\/wp-content\/plugins\/wp-postratings\/images\/stars\/rating_off.gif\" alt=\"5 Sterne\" title=\"5 Sterne\" onmouseover=\"current_rating(6181, 5, '5 Sterne');\" onmouseout=\"ratings_off(4, 0, 0);\" onclick=\"rate_post();\" onkeypress=\"rate_post();\" style=\"cursor: pointer; border: 0px;\" \/> <strong>4,00<\/strong> von 5 Sterne<\/span><span id=\"post-ratings-6181-loading\" class=\"post-ratings-loading\"><img decoding=\"async\" src=\"https:\/\/www.nachhilfe-team.net\/studitipps\/wp-content\/plugins\/wp-postratings\/images\/loading.gif\" width=\"16\" height=\"16\" class=\"post-ratings-image\" \/>Loading...<\/span>[\/vc_column_text][vc_column_text]Du fragst dich was das <strong>LIFO-Verfahren<\/strong> ist? Wie genau ist das Vorgehen und wie rechne ich das alles aus?[\/vc_column_text][vc_column_text]In diesem Artikel erf\u00e4hrst du alles von der Definition bis zu passenden Beispielen. Nat\u00fcrlich haben wir auch noch passende \u00dcbungen f\u00fcr dich, damit die n\u00e4chste Klausur ein Kinderspiel wird.[\/vc_column_text][vc_column_text]<strong>Lass uns direkt starten!<\/strong>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Inhalt<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6a2fb6d480485\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6a2fb6d480485\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.nachhilfe-team.net\/studitipps\/lifo\/#Was_ist_das_LIFO-Verfahren\" >Was ist das LIFO-Verfahren?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.nachhilfe-team.net\/studitipps\/lifo\/#Wie_ist_das_Vorgehen_des_Lifo_Verfahren\" >Wie ist das Vorgehen des Lifo Verfahren?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.nachhilfe-team.net\/studitipps\/lifo\/#Anwendungsbereich\" >Anwendungsbereich<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.nachhilfe-team.net\/studitipps\/lifo\/#Lifo-Methode_Beispiel\" >Lifo-Methode Beispiel<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.nachhilfe-team.net\/studitipps\/lifo\/#Lifo-Methode_Uebung\" >Lifo-Methode \u00dcbung<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.nachhilfe-team.net\/studitipps\/lifo\/#FAQ\" >FAQ<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Was_ist_das_LIFO-Verfahren\"><\/span>Was ist das LIFO-Verfahren?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>[\/vc_column_text][vc_column_text]Die Bedeutung<strong> LIFO<\/strong> ist eine Abk\u00fcrzung f\u00fcr<strong> Last in &#8211; First out<\/strong> und bezeichnet ein <strong>Bewertungsvereinfachungsverfahren<\/strong>, indem Warenbest\u00e4nde auf eine bestimmte Art und Weise gelagert werden. Last in &#8211; First bedeutet also, dass der Warenbestand, der <strong>zuletzt gelagert<\/strong> wurde auch wieder<strong> zuerst raus<\/strong> geht.[\/vc_column_text][vc_message]Da bei dem Lifo Verfahren eine <strong>bestimmte Reihenfolge<\/strong> genutzt wird, spricht man auch h\u00e4ufig von einem <strong>Verbrauchsfolgeverfahren<\/strong>.[\/vc_message][vc_text_separator title=&#8220;&#8220; i_icon_fontawesome=&#8220;fas fa-chart-line&#8220; i_color=&#8220;chino&#8220; color=&#8220;sky&#8220; border_width=&#8220;2&#8243; add_icon=&#8220;true&#8220;][vc_column_text]<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Wie_ist_das_Vorgehen_des_Lifo_Verfahren\"><\/span>Wie ist das Vorgehen des Lifo Verfahren?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>[\/vc_column_text][vc_column_text]Schauen wir uns als n\u00e4chstes das Vorgehen des Lifo Verfahren an.[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column width=&#8220;1\/3&#8243;][vc_column_text]1. Wir wissen, dass bei der Lifo-Methode, das was als letztes da war, auch als erstes raus geht. Dazu m\u00fcssen wir den jeweiligen Verbrauch berechnen.[\/vc_column_text][\/vc_column][vc_column width=&#8220;1\/3&#8243;][vc_column_text]2. Anschlie\u00dfend addieren wir den Verbrauch zusammen, um auf den Gesamtverbrauch zu kommen.[\/vc_column_text][\/vc_column][vc_column width=&#8220;1\/3&#8243;][vc_column_text]<\/p>\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<p>3. Zum Schluss betrachten wir den Rest, also den Endbestand.<\/p>\n<\/div>\n<\/div>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_single_image image=&#8220;10061&#8243; img_size=&#8220;full&#8220; alignment=&#8220;center&#8220;][vc_text_separator title=&#8220;&#8220; i_icon_fontawesome=&#8220;fas fa-chart-line&#8220; i_color=&#8220;chino&#8220; color=&#8220;sky&#8220; border_width=&#8220;2&#8243; add_icon=&#8220;true&#8220;][vc_column_text]<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Anwendungsbereich\"><\/span>Anwendungsbereich<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Als n\u00e4chstes schauen wir uns den <strong>Anwendungsbereich<\/strong> an. Meistens wird das Lifo Verfahren angewendet, wenn sich das Unternehmen<strong> keine Gedanken<\/strong> \u00fcber die <strong>Reihenfolge der Lagerung<\/strong> machen muss.<\/p>\n<p>Somit ist das Lifo Verfahren<strong> nicht f\u00fcr alle Produkte<\/strong> geeignet, die <strong>Beschaffenheit<\/strong> der Produkte darf sich also trotz l\u00e4ngeren Lagerung nicht ver\u00e4ndern. Geeignete Lagesysteme w\u00e4ren also zum Beispiel <strong>Freiluftlager<\/strong>, <strong>Hochregallager<\/strong> und ein einfaches <strong>Regallager<\/strong>.[\/vc_column_text][vc_single_image image=&#8220;10063&#8243; img_size=&#8220;full&#8220; alignment=&#8220;center&#8220;][vc_text_separator title=&#8220;&#8220; i_icon_fontawesome=&#8220;fas fa-chart-line&#8220; i_color=&#8220;chino&#8220; color=&#8220;sky&#8220; border_width=&#8220;2&#8243; add_icon=&#8220;true&#8220;][vc_column_text]<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Lifo-Methode_Beispiel\"><\/span>Lifo-Methode Beispiel<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>[\/vc_column_text][vc_column_text]Wir zeigen dir die Lifo-Methode anhand von einem Beispiel.[\/vc_column_text][vc_column_text]<div class=\"wptb-container-legacy\" data-table-id=\"6371\">\n    <table class=\"wptb-preview-table wptb-element-main-table_setting-6371\" data-reconstraction=\"1\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-table-tds-sum-max-width=\"525\" data-wptb-cells-width-auto-count=\"4\" data-wptb-horizontal-scroll-status=\"false\" data-wptb-extra-styles=\"LyogRW50ZXIgeW91ciBjdXN0b20gQ1NTIHJ1bGVzIGhlcmUgKi8=\" role=\"table\" data-table-columns=\"4\"><tbody><tr class=\"wptb-row\"><td class=\"wptb-cell\" data-y-index=\"0\" data-x-index=\"0\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-css-td-auto-width=\"true\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-52\" style=\"color: rgb(74, 85, 104); font-size: 15px;\"><div class=\"\" style=\"position: relative;\"><p><strong>Datum<\/strong><\/p><\/div><\/div><\/td><td class=\"wptb-cell\" data-y-index=\"0\" data-x-index=\"1\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-css-td-auto-width=\"true\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-53\" style=\"color: rgb(74, 85, 104); font-size: 15px;\"><div class=\"\" style=\"position: relative;\"><p>Bewegung<\/p><\/div><\/div><\/td><td class=\"wptb-cell\" data-y-index=\"0\" data-x-index=\"2\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-css-td-auto-width=\"true\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-54\" style=\"color: rgb(74, 85, 104); font-size: 15px;\"><div class=\"\" style=\"position: relative;\"><p>Menge<\/p><\/div><\/div><\/td><td class=\"wptb-cell\" data-y-index=\"0\" data-x-index=\"3\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-css-td-auto-width=\"true\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-55\" style=\"color: rgb(74, 85, 104); font-size: 15px;\"><div class=\"\" style=\"position: relative;\"><p>Preis \u20ac<\/p><\/div><\/div><\/td><\/tr><tr class=\"wptb-row\"><td class=\"wptb-cell\" data-y-index=\"1\" data-x-index=\"0\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-css-td-auto-width=\"true\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-56\" style=\"color: rgb(74, 85, 104); font-size: 15px;\"><div class=\"\" style=\"position: relative;\"><p>01.01.20<\/p><\/div><\/div><\/td><td class=\"wptb-cell\" data-y-index=\"1\" data-x-index=\"1\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-css-td-auto-width=\"true\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-57\" style=\"color: rgb(74, 85, 104); font-size: 15px;\"><div class=\"\" style=\"position: relative;\"><p>Anfangsbestand<\/p><\/div><\/div><\/td><td class=\"wptb-cell\" data-y-index=\"1\" data-x-index=\"2\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-css-td-auto-width=\"true\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-58\" style=\"color: rgb(74, 85, 104); font-size: 15px;\"><div class=\"\" style=\"position: relative;\"><p>1200<\/p><\/div><\/div><\/td><td class=\"wptb-cell\" data-y-index=\"1\" data-x-index=\"3\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-css-td-auto-width=\"true\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-59\" style=\"color: rgb(74, 85, 104); font-size: 15px;\"><div class=\"\" style=\"position: relative;\"><p>100<\/p><\/div><\/div><\/td><\/tr><tr class=\"wptb-row\"><td class=\"wptb-cell\" data-y-index=\"2\" data-x-index=\"0\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-css-td-auto-width=\"true\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-60\" style=\"color: rgb(74, 85, 104); font-size: 15px;\"><div class=\"\" style=\"position: relative;\"><p>30.03.20<\/p><\/div><\/div><\/td><td class=\"wptb-cell\" data-y-index=\"2\" data-x-index=\"1\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-css-td-auto-width=\"true\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-61\" style=\"color: rgb(74, 85, 104); font-size: 15px;\"><div class=\"\" style=\"position: relative;\"><p>Zugang<\/p><\/div><\/div><\/td><td class=\"wptb-cell\" data-y-index=\"2\" data-x-index=\"2\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-css-td-auto-width=\"true\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-62\" style=\"color: rgb(74, 85, 104); font-size: 15px;\"><div class=\"\" style=\"position: relative;\"><p>1000<\/p><\/div><\/div><\/td><td class=\"wptb-cell\" data-y-index=\"2\" data-x-index=\"3\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-css-td-auto-width=\"true\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-63\" style=\"color: rgb(74, 85, 104); font-size: 15px;\"><div class=\"\" style=\"position: relative;\"><p>110<\/p><\/div><\/div><\/td><\/tr><tr class=\"wptb-row\"><td class=\"wptb-cell\" data-y-index=\"3\" data-x-index=\"0\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-css-td-auto-width=\"true\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-64\" style=\"color: rgb(74, 85, 104); font-size: 15px;\"><div class=\"\" style=\"position: relative;\"><p>01.07.20<\/p><\/div><\/div><\/td><td class=\"wptb-cell\" data-y-index=\"3\" data-x-index=\"1\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-css-td-auto-width=\"true\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-65\" style=\"color: rgb(74, 85, 104); font-size: 15px;\"><div class=\"\" style=\"position: relative;\"><p>Abgang<\/p><\/div><\/div><\/td><td class=\"wptb-cell\" data-y-index=\"3\" data-x-index=\"2\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-css-td-auto-width=\"true\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-66\" style=\"color: rgb(74, 85, 104); font-size: 15px;\"><div class=\"\" style=\"position: relative;\"><p>1700<\/p><\/div><\/div><\/td><td class=\"wptb-cell\" data-y-index=\"3\" data-x-index=\"3\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-css-td-auto-width=\"true\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-67\" style=\"color: rgb(74, 85, 104); font-size: 15px;\"><div class=\"\" style=\"position: relative;\"><p><\/p><\/div><\/div><\/td><\/tr><tr class=\"wptb-row\"><td class=\"wptb-cell\" data-y-index=\"4\" data-x-index=\"0\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-css-td-auto-width=\"true\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-68\" style=\"color: rgb(74, 85, 104); font-size: 15px;\"><div class=\"\" style=\"position: relative;\"><p>15.10.20<\/p><\/div><\/div><\/td><td class=\"wptb-cell\" data-y-index=\"4\" data-x-index=\"1\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-css-td-auto-width=\"true\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-69\" style=\"color: rgb(74, 85, 104); font-size: 15px;\"><div class=\"\" style=\"position: relative;\"><p>Zugang<\/p><\/div><\/div><\/td><td class=\"wptb-cell\" data-y-index=\"4\" data-x-index=\"2\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-css-td-auto-width=\"true\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-70\" style=\"color: rgb(74, 85, 104); font-size: 15px;\"><div class=\"\" style=\"position: relative;\"><p>1500<\/p><\/div><\/div><\/td><td class=\"wptb-cell\" data-y-index=\"4\" data-x-index=\"3\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-css-td-auto-width=\"true\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-71\" style=\"color: rgb(74, 85, 104); font-size: 15px;\"><div class=\"\" style=\"position: relative;\"><p>106<\/p><\/div><\/div><\/td><\/tr><\/tbody><\/table>\n<\/div>\n[\/vc_column_text][vc_column_text]Berechne den Materialverbrauch nach der Lifo-Methode.[\/vc_column_text][vc_cta h2=&#8220;&#8220; style=&#8220;outline&#8220; color=&#8220;sky&#8220;]<\/p>\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<p>Wir gucken zuerst den Abgang, also den Verbrauch vom <strong>01.07.20<\/strong> an. Eine Menge von <strong>1700<\/strong> wurde verbraucht. Das hei\u00dft, bei der Lifo-Methode gucken wir uns an welche Menge vor dem Verbrauch als Letztes rein kam. Das w\u00e4re am <strong>30.03.20<\/strong> mit einer Menge von <strong>1000<\/strong> St\u00fcck. Von den <strong>1700<\/strong> fehlen uns daher noch <strong>700<\/strong> St\u00fcck, die entnehmen wir aus dem Anfangsbestand.<\/p>\n<\/div>\n<\/div>\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<p><strong>Verbrauch 01.07.20:<\/strong><br \/>\n1000 St\u00fcck zu 110\u20ac<br \/>\n700 St\u00fcck zu 100\u20ac<br \/>\nVerbrauch 180.000\u20ac<br \/>\nEndbestand: 500 St\u00fcck zu 100\u20ac und 1500 St\u00fcck zu 106\u20ac<br \/>\nEndbestand Gesamt:209.000\u20ac<\/p>\n<\/div>\n<\/div>\n<p>[\/vc_cta][vc_cta h2=&#8220;&#8220; style=&#8220;outline&#8220; color=&#8220;sky&#8220;]<\/p>\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<p>Wir haben einen gesamten Verbrauch von <strong>180.00\u20ac<\/strong>, den aus dem Abgang wurde der der letzte Zugang am <strong>30.03.20<\/strong> vor dem Verbrauch komplett verbraucht, sowie <strong>700<\/strong> St\u00fcck zu <strong>100\u20ac<\/strong> vom Anfangsbestand verbraucht. Das hei\u00dft vom Anfangsbestand sind noch <strong>500<\/strong> St\u00fcck \u00fcbrig.<\/p>\n<\/div>\n<\/div>\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<p>Der gesamte Verbrauch w\u00e4re in dem Fall die <strong>1000<\/strong> St\u00fcck zu <strong>110\u20ac<\/strong> vom <strong>30.03.20<\/strong> und <strong>700<\/strong> St\u00fcck zu <strong>100\u20ac<\/strong> vom Anfangsbestand. Insgesamt kommen wir auf einen Wert von <strong>180.000\u20ac<\/strong>.<\/p>\n<\/div>\n<\/div>\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<p>Vom Anfangsbestand sind noch <strong>500<\/strong> im Lager, sowie haben wir einen Zugang vom <strong>15.10.20<\/strong> mit <strong>1500<\/strong> St\u00fcck. Der gesamt Endbestand w\u00e4re da in dem Fall <strong>500<\/strong> St\u00fcck zu <strong>100\u20ac<\/strong> und <strong>1500<\/strong> St\u00fcck zu<strong> 106\u20ac<\/strong>. Daraus ergibt sich <strong>209.000\u20ac<\/strong>.<\/p>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<p>[\/vc_cta][vc_column_text]<\/p>\n<div class=\"wpb_text_column wpb_content_element \">\n<div class=\"wpb_wrapper\">\n<p><img decoding=\"async\" class=\" wp-image-10062 alignleft\" src=\"https:\/\/www.nachhilfe-team.net\/studitipps\/wp-content\/uploads\/2022\/06\/Yeah.png\" alt=\"\" width=\"120\" height=\"120\" srcset=\"https:\/\/www.nachhilfe-team.net\/studitipps\/wp-content\/uploads\/2022\/06\/Yeah.png 200w, https:\/\/www.nachhilfe-team.net\/studitipps\/wp-content\/uploads\/2022\/06\/Yeah-150x150.png 150w\" sizes=\"(max-width: 120px) 100vw, 120px\" \/><\/p>\n<p>&nbsp;<\/p>\n<p>So funktioniert die <strong>Lifo-Methode<\/strong> auch schon, gar nicht so schwer oder?<\/p>\n<\/div>\n<\/div>\n<p>[\/vc_column_text][vc_text_separator title=&#8220;&#8220; i_icon_fontawesome=&#8220;fas fa-chart-line&#8220; i_color=&#8220;chino&#8220; color=&#8220;sky&#8220; border_width=&#8220;2&#8243; add_icon=&#8220;true&#8220;][vc_column_text]<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Lifo-Methode_Uebung\"><\/span>Lifo-Methode \u00dcbung<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>[\/vc_column_text][vc_column_text]Wir haben hier noch eine kleine \u00dcbung zu der Lifo-Methode. Versuche diese eigenst\u00e4ndig zu l\u00f6sen. Wenn du auf das + dr\u00fcckst wird dir die L\u00f6sung zu der \u00dcbungsaufgabe angezeigt.[\/vc_column_text][vc_column_text]<div class=\"wptb-container-legacy\" data-table-id=\"6374\">\n    <table class=\"wptb-preview-table wptb-element-main-table_setting-6374\" data-reconstraction=\"1\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-table-tds-sum-max-width=\"525\" data-wptb-cells-width-auto-count=\"4\" data-wptb-horizontal-scroll-status=\"false\" data-wptb-extra-styles=\"LyogRW50ZXIgeW91ciBjdXN0b20gQ1NTIHJ1bGVzIGhlcmUgKi8=\" role=\"table\" data-table-columns=\"4\"><tbody><tr class=\"wptb-row\"><td class=\"wptb-cell\" data-y-index=\"0\" data-x-index=\"0\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-css-td-auto-width=\"true\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-52\" style=\"color: rgb(74, 85, 104); font-size: 15px;\"><div class=\"\" style=\"position: relative;\"><p>Datum<\/p><p><\/p><\/div><\/div><\/td><td class=\"wptb-cell\" data-y-index=\"0\" data-x-index=\"1\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-css-td-auto-width=\"true\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-53\" style=\"color: rgb(74, 85, 104); font-size: 15px;\"><div class=\"\" style=\"position: relative;\"><p>Bewegung<\/p><\/div><\/div><\/td><td class=\"wptb-cell\" data-y-index=\"0\" data-x-index=\"2\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-css-td-auto-width=\"true\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-54\" style=\"color: rgb(74, 85, 104); font-size: 15px;\"><div class=\"\" style=\"position: relative;\"><p>Menge<\/p><\/div><\/div><\/td><td class=\"wptb-cell\" data-y-index=\"0\" data-x-index=\"3\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-css-td-auto-width=\"true\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-55\" style=\"color: rgb(74, 85, 104); font-size: 15px;\"><div class=\"\" style=\"position: relative;\"><p>Preis &euro;<\/p><p><\/p><\/div><\/div><\/td><\/tr><tr class=\"wptb-row\"><td class=\"wptb-cell\" data-y-index=\"1\" data-x-index=\"0\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-css-td-auto-width=\"true\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-56\" style=\"color: rgb(74, 85, 104); font-size: 15px;\"><div class=\"\" style=\"position: relative;\"><p>01.01.21<\/p><\/div><\/div><\/td><td class=\"wptb-cell\" data-y-index=\"1\" data-x-index=\"1\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-css-td-auto-width=\"true\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-57\" style=\"color: rgb(74, 85, 104); font-size: 15px;\"><div class=\"\" style=\"position: relative;\"><p>Anfangsbestand<\/p><\/div><\/div><\/td><td class=\"wptb-cell\" data-y-index=\"1\" data-x-index=\"2\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-css-td-auto-width=\"true\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-58\" style=\"color: rgb(74, 85, 104); font-size: 15px;\"><div class=\"\" style=\"position: relative;\"><p>450<\/p><\/div><\/div><\/td><td class=\"wptb-cell\" data-y-index=\"1\" data-x-index=\"3\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-css-td-auto-width=\"true\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-59\" style=\"color: rgb(74, 85, 104); font-size: 15px;\"><div class=\"\" style=\"position: relative;\"><p>1<\/p><\/div><\/div><\/td><\/tr><tr class=\"wptb-row\"><td class=\"wptb-cell\" data-y-index=\"2\" data-x-index=\"0\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-css-td-auto-width=\"true\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-60\" style=\"color: rgb(74, 85, 104); font-size: 15px;\"><div class=\"\" style=\"position: relative;\"><p>15.02.21<\/p><\/div><\/div><\/td><td class=\"wptb-cell\" data-y-index=\"2\" data-x-index=\"1\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-css-td-auto-width=\"true\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-61\" style=\"color: rgb(74, 85, 104); font-size: 15px;\"><div class=\"\" style=\"position: relative;\"><p>Zugang<\/p><\/div><\/div><\/td><td class=\"wptb-cell\" data-y-index=\"2\" data-x-index=\"2\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-css-td-auto-width=\"true\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-62\" style=\"color: rgb(74, 85, 104); font-size: 15px;\"><div class=\"\" style=\"position: relative;\"><p>150<\/p><\/div><\/div><\/td><td class=\"wptb-cell\" data-y-index=\"2\" data-x-index=\"3\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-css-td-auto-width=\"true\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-63\" style=\"color: rgb(74, 85, 104); font-size: 15px;\"><div class=\"\" style=\"position: relative;\"><p>1,50<\/p><\/div><\/div><\/td><\/tr><tr class=\"wptb-row\"><td class=\"wptb-cell\" data-y-index=\"3\" data-x-index=\"0\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-css-td-auto-width=\"true\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-64\" style=\"color: rgb(74, 85, 104); font-size: 15px;\"><div class=\"\" style=\"position: relative;\"><p>30.04.21<\/p><\/div><\/div><\/td><td class=\"wptb-cell\" data-y-index=\"3\" data-x-index=\"1\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-css-td-auto-width=\"true\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-65\" style=\"color: rgb(74, 85, 104); font-size: 15px;\"><div class=\"\" style=\"position: relative;\"><p>Abgang&nbsp;<\/p><\/div><\/div><\/td><td class=\"wptb-cell\" data-y-index=\"3\" data-x-index=\"2\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-css-td-auto-width=\"true\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-66\" style=\"color: rgb(74, 85, 104); font-size: 15px;\"><div class=\"\" style=\"position: relative;\"><p>220<\/p><\/div><\/div><\/td><td class=\"wptb-cell\" data-y-index=\"3\" data-x-index=\"3\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-css-td-auto-width=\"true\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-67\"><div class=\"\" style=\"position: relative;\"><p><\/p><\/div><\/div><\/td><\/tr><tr class=\"wptb-row\"><td class=\"wptb-cell\" data-y-index=\"4\" data-x-index=\"0\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-css-td-auto-width=\"true\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-68\" style=\"color: rgb(74, 85, 104); font-size: 15px;\"><div class=\"\" style=\"position: relative;\"><p>15.06.21<\/p><\/div><\/div><\/td><td class=\"wptb-cell\" data-y-index=\"4\" data-x-index=\"1\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-css-td-auto-width=\"true\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-69\" style=\"color: rgb(74, 85, 104); font-size: 15px;\"><div class=\"\" style=\"position: relative;\"><p>Zugang&nbsp;<\/p><\/div><\/div><\/td><td class=\"wptb-cell\" data-y-index=\"4\" data-x-index=\"2\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-css-td-auto-width=\"true\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-70\" style=\"color: rgb(74, 85, 104); font-size: 15px;\"><div class=\"\" style=\"position: relative;\"><p>100<\/p><\/div><\/div><\/td><td class=\"wptb-cell\" data-y-index=\"4\" data-x-index=\"3\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-css-td-auto-width=\"true\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-71\" style=\"color: rgb(74, 85, 104); font-size: 15px;\"><div class=\"\" style=\"position: relative;\"><p>1,20<\/p><\/div><\/div><\/td><\/tr><tr class=\"wptb-row\"><td class=\"wptb-cell\" data-y-index=\"5\" data-x-index=\"0\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-css-td-auto-width=\"true\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-72\" style=\"color: rgb(74, 85, 104); font-size: 15px;\"><div class=\"\" style=\"position: relative;\"><p>15.07.21<\/p><\/div><\/div><\/td><td class=\"wptb-cell\" data-y-index=\"5\" data-x-index=\"1\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-css-td-auto-width=\"true\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-73\" style=\"color: rgb(74, 85, 104); font-size: 15px;\"><div class=\"\" style=\"position: relative;\"><p>Zugang<\/p><\/div><\/div><\/td><td class=\"wptb-cell\" data-y-index=\"5\" data-x-index=\"2\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-css-td-auto-width=\"true\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-74\" style=\"color: rgb(74, 85, 104); font-size: 15px;\"><div class=\"\" style=\"position: relative;\"><p>80<\/p><\/div><\/div><\/td><td class=\"wptb-cell\" data-y-index=\"5\" data-x-index=\"3\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-css-td-auto-width=\"true\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-75\" style=\"color: rgb(74, 85, 104); font-size: 15px;\"><div class=\"\" style=\"position: relative;\"><p>1,40<\/p><\/div><\/div><\/td><\/tr><tr class=\"wptb-row\"><td class=\"wptb-cell\" data-y-index=\"6\" data-x-index=\"0\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-css-td-auto-width=\"true\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-76\" style=\"color: rgb(74, 85, 104); font-size: 15px;\"><div class=\"\" style=\"position: relative;\"><p>31.08.21<\/p><\/div><\/div><\/td><td class=\"wptb-cell\" data-y-index=\"6\" data-x-index=\"1\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-css-td-auto-width=\"true\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-77\" style=\"color: rgb(74, 85, 104); font-size: 15px;\"><div class=\"\" style=\"position: relative;\"><p>Abgang<\/p><\/div><\/div><\/td><td class=\"wptb-cell\" data-y-index=\"6\" data-x-index=\"2\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-css-td-auto-width=\"true\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-78\" style=\"color: rgb(74, 85, 104); font-size: 15px;\"><div class=\"\" style=\"position: relative;\"><p>200<\/p><\/div><\/div><\/td><td class=\"wptb-cell\" data-y-index=\"6\" data-x-index=\"3\" style=\"border: 1px solid rgb(209, 209, 209);\" data-wptb-css-td-auto-width=\"true\"><div class=\"wptb-text-container wptb-ph-element wptb-element-text-79\"><div class=\"\" style=\"position: relative;\"><p><\/p><\/div><\/div><\/td><\/tr><\/tbody><\/table>\n\n<\/div>\n[\/vc_column_text][vc_toggle title=&#8220;Hier findest du deine L\u00f6sung. :)&#8220;]L\u00f6sung:<br \/>\n30.04.21 Verbrauch:<br \/>\n150 St\u00fcck zu 1,50\u20ac<br \/>\n70 St\u00fcck zu 1\u20ac<br \/>\n31.08.21 Verbrauch:<br \/>\n80 St\u00fcck zu 1,40\u20ac<br \/>\n100 St\u00fcck zu 1,20\u20ac<br \/>\n20 St\u00fcck zu 1\u20ac<br \/>\nVerbrauch 30.04.21: 295\u20ac<br \/>\nVerbrauch 31.08.21: 252\u20ac<br \/>\nGesamtverbrauch: 295\u20ac + 252\u20ac= 547\u20ac<br \/>\nEndbestand:360 St\u00fcck zu 1\u20ac = 360\u20ac[\/vc_toggle][vc_single_image image=&#8220;6478&#8243; img_size=&#8220;full&#8220;][vc_text_separator title=&#8220;&#8220; i_icon_fontawesome=&#8220;fas fa-chart-line&#8220; i_color=&#8220;chino&#8220; color=&#8220;sky&#8220; border_width=&#8220;2&#8243; add_icon=&#8220;true&#8220;][vc_column_text]<\/p>\n<h2><span class=\"ez-toc-section\" id=\"FAQ\"><\/span>FAQ<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>[\/vc_column_text][vc_toggle title=&#8220;Was bedeutet Lifo?&#8220;]Lifo ist eine Abk\u00fcrzung f\u00fcr Last in &#8211; First out. Die Ware, was als letztes rein kam geht auch als erstes wieder raus.[\/vc_toggle][vc_toggle title=&#8220;Wann benutze ich die Lifo-Methode?&#8220;]Die Lifo-Methode wird angewendet, wenn einem Unternehmen die Lagerungen seiner Produkte nicht wichtig sind.[\/vc_toggle][vc_text_separator title=&#8220;&#8220; i_icon_fontawesome=&#8220;fas fa-chart-line&#8220; i_color=&#8220;chino&#8220; color=&#8220;sky&#8220; border_width=&#8220;2&#8243; add_icon=&#8220;true&#8220;][vc_cta h2=&#8220;&#8220; style=&#8220;outline&#8220; color=&#8220;sky&#8220;]Hat dir der Artikel gefallen und geholfen? Wir w\u00fcrden uns riesig \u00fcber eine positive Sternebewertung freuen. Wenn du Fragen hast lass es uns einfach in den Kommentaren wissen.<\/p>\n<p>Vielen Dank. \ud83d\ude42<\/p>\n<p><span id=\"post-ratings-6181\" class=\"post-ratings\" data-nonce=\"c5b92cab54\"><img decoding=\"async\" id=\"rating_6181_1\" src=\"https:\/\/www.nachhilfe-team.net\/studitipps\/wp-content\/plugins\/wp-postratings\/images\/stars\/rating_on.gif\" alt=\"1 Stern\" title=\"1 Stern\" onmouseover=\"current_rating(6181, 1, '1 Stern');\" onmouseout=\"ratings_off(4, 0, 0);\" onclick=\"rate_post();\" onkeypress=\"rate_post();\" style=\"cursor: pointer; border: 0px;\" \/><img decoding=\"async\" id=\"rating_6181_2\" src=\"https:\/\/www.nachhilfe-team.net\/studitipps\/wp-content\/plugins\/wp-postratings\/images\/stars\/rating_on.gif\" alt=\"2 Sterne\" title=\"2 Sterne\" onmouseover=\"current_rating(6181, 2, '2 Sterne');\" onmouseout=\"ratings_off(4, 0, 0);\" onclick=\"rate_post();\" onkeypress=\"rate_post();\" style=\"cursor: pointer; border: 0px;\" \/><img decoding=\"async\" id=\"rating_6181_3\" src=\"https:\/\/www.nachhilfe-team.net\/studitipps\/wp-content\/plugins\/wp-postratings\/images\/stars\/rating_on.gif\" alt=\"3 Sterne\" title=\"3 Sterne\" onmouseover=\"current_rating(6181, 3, '3 Sterne');\" onmouseout=\"ratings_off(4, 0, 0);\" onclick=\"rate_post();\" onkeypress=\"rate_post();\" style=\"cursor: pointer; border: 0px;\" \/><img decoding=\"async\" id=\"rating_6181_4\" src=\"https:\/\/www.nachhilfe-team.net\/studitipps\/wp-content\/plugins\/wp-postratings\/images\/stars\/rating_on.gif\" alt=\"4 Sterne\" title=\"4 Sterne\" onmouseover=\"current_rating(6181, 4, '4 Sterne');\" onmouseout=\"ratings_off(4, 0, 0);\" onclick=\"rate_post();\" onkeypress=\"rate_post();\" style=\"cursor: pointer; border: 0px;\" \/><img decoding=\"async\" id=\"rating_6181_5\" src=\"https:\/\/www.nachhilfe-team.net\/studitipps\/wp-content\/plugins\/wp-postratings\/images\/stars\/rating_off.gif\" alt=\"5 Sterne\" title=\"5 Sterne\" onmouseover=\"current_rating(6181, 5, '5 Sterne');\" onmouseout=\"ratings_off(4, 0, 0);\" onclick=\"rate_post();\" onkeypress=\"rate_post();\" style=\"cursor: pointer; border: 0px;\" \/> <strong>4,00<\/strong> von 5 Sterne<\/span><span id=\"post-ratings-6181-loading\" class=\"post-ratings-loading\"><img decoding=\"async\" src=\"https:\/\/www.nachhilfe-team.net\/studitipps\/wp-content\/plugins\/wp-postratings\/images\/loading.gif\" width=\"16\" height=\"16\" class=\"post-ratings-image\" \/>Loading...<\/span>[\/vc_cta][vc_column_text]Kennst du schon unsere Artikel zu <a href=\"https:\/\/www.nachhilfe-team.net\/studitipps\/wirtschaftsordnung\/\" target=\"_blank\" rel=\"noopener\">Wirtschaftsordnung<\/a> und <a href=\"https:\/\/www.nachhilfe-team.net\/studitipps\/deckungsbeitrag\/\" target=\"_blank\" rel=\"noopener\">Deckungsbeitrag<\/a>? Schau auch da gerne vorbei![\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_single_image image=&#8220;5157&#8243; img_size=&#8220;full&#8220; alignment=&#8220;center&#8220; onclick=&#8220;custom_link&#8220; img_link_target=&#8220;_blank&#8220; link=&#8220;https:\/\/www.nachhilfe-team.net\/nachhilfelehrer-werden\/#onlineform&#8220;][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text][\/vc_column_text][vc_column_text]Du fragst dich was das LIFO-Verfahren ist? Wie genau ist das Vorgehen und wie rechne ich das alles aus?[\/vc_column_text][vc_column_text]In diesem Artikel erf\u00e4hrst du alles von der Definition bis zu passenden Beispielen. Nat\u00fcrlich haben wir auch noch passende \u00dcbungen f\u00fcr dich, damit die n\u00e4chste Klausur ein Kinderspiel wird.[\/vc_column_text][vc_column_text]Lass uns direkt starten![\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text] Was ist das LIFO-Verfahren? 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