Sub Kosten()
Dim j As Long
j = 0
Dim cRAG As Long
cRAG = 2
Dim rng As Variant
Dim blätter As Variant
Dim lngOffset As Long
columnEndE = Cells(Rows.count, 5).End(xlUp).Row
Debug.Print ActiveSheet.Name
Sheets.Add
ActiveSheet.Name = "Kosten gesamt"
Sheets("Ressourcenarten").Cells(1, 1).Value = "gesamte Kosten"
j = WorksheetFunction.CountIf(Sheets("Auswertung").UsedRange.Columns(5), "Kosten:")
For blätter = 13 To Sheets.count
For Each rng In Sheets(blätter).UsedRange.Range("E" & columnEndE & ":E2")
If rng.Value = "Kosten:" And cRAG < j * 5 Then
For lngOffset = 1 To 5
If Not IsEmpty(rng.Offset(lngOffset, 0)) Then
Sheets("Kosten gesamt").Cells(cRAG, 1).Value = rng.Offset(lngOffset, 0)
cRAG = cRAG + 1
End If
Next lngOffset
End If
Columns("A:A").EntireColumn.AutoFit
Next rng
Next blätter
End Sub