Auch ich nehme zum Zählen der Spalten und der  .Offset's-Sprünge immer die Finger zu Hilfe  ;-)

Sub DatenvorbereitungRAGReporting()
Dim x As Long, c As Range, fc As String, sm As Double, flag As Boolean, z As Long
 
   '_____________
   'Ziel anpassen
   With Sheets("Ausgabesheet")
      On Error Resume Next
      z = .Cells.Find("*", .Cells(1), -4123, 2, 1, 2, False).Row
      On Error GoTo 0
   End With
   '_____________
    
   'Quelle anpassen
   With Sheets("Daten Stunden")
      'Suche letzte Zeile immer ab .Cells(1)
      For x = .Cells.Find("*", .Cells(1), -4123, 2, 1, 2, False).Row To 1 Step -1
         If .Cells(x, 9).Value <> "" Then
            fc = .Cells(x, 9).Address: sm = .Cells(x, 11).Value: flag = False
            Set c = .Columns(9).Find(.Cells(x, 9).Value, .Cells(x, 9), xlValues, xlWhole, 2, 1)
            If Not c Is Nothing And c.Address <> fc Then
               Do
                  If c.Offset(, 4) = .Cells(x, 13) Then
                     sm = sm + c.Offset(, 2).Value: flag = True
                     c.Resize(, 11).ClearContents
                  End If
                  Set c = .Columns(9).FindNext(c)
               Loop While Not c Is Nothing And c.Address <> fc
            End If
         End If
         If flag Then
            .Cells(x, 11).Value = sm
            z = z + 1
            '_____________
            'Ziel anpassen
            .Cells(x, 9).Resize(, 11).Copy Sheets("Ausgabesheet").Cells(z, 9)
            .Cells(x, 9).Resize(, 11).ClearContents
         End If
         flag = False
      Next x
      '_________
      'wahlfrei
      On Error GoTo Nix
      For x = .Cells.Find("*", .Cells(1), -4123, 2, 1, 2, False).Row To 1 Step -1
         If .Cells(x, 9).Value = "" Then .Rows(x).Delete
      Next x
      On Error GoTo 0
      '_________
Nix:
   End With
 
End Sub