Option Explicit
Sub Kosten()
Dim lngKosten As Long
Dim cRAG As Long
Dim Zelle As Range
Dim lngOffset As Long
lngKosten = 0
cRAG = 2
Debug.Print ActiveSheet.Name
Sheets.Add
ActiveSheet.Name = "Kosten gesamt"
Sheets("Ressourcenarten").Cells(1, 1) = "gesamte Kosten"
Sheets("Auswertung").Activate
With ActiveSheet
lngKosten = WorksheetFunction.CountIf(.UsedRange.Columns(5), "Kosten:")
For Each Zelle In .UsedRange.Columns(5)
If Zelle = "Kosten:" And cRAG < lngKosten * 5 Then
For lngOffset = 1 To 5
If Not IsEmpty(Zelle.Offset(lngOffset, 0)) Then
Sheets("Kosten gesamt").Cells(cRAG, 1) = Zelle.Offset(lngOffset, 0)
cRAG = cRAG + 1
End If
Next lngOffset
End If
Next Zelle
End With
Sheets("Kosten gesamt").Activate
ActiveSheet.Columns("A:A").AutoFit
End Sub