{
    "data": {
        "items": [
            {
                "value": "RA0001",
                "summary": "Mahnwesen verbessern",
                "level": "LVL01",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0001.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0002",
                "summary": "Vertrieb ins Forderungsmanagement einbinden",
                "level": "LVL01",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0002.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0003",
                "summary": "Factoring",
                "level": "LVL01",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0003.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0004",
                "summary": "Inkasso",
                "level": "LVL01",
                "links": []
            },
            {
                "value": "RA0005",
                "summary": "Ausrichtung der Planung an externen Benchmarks",
                "level": "LVL02",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0005.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0006",
                "summary": "Reklamationsquote prüfen",
                "level": "LVL02",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0006.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0007",
                "summary": "Projektmanagement optimieren",
                "level": "LVL02",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0007.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0008",
                "summary": "Qualitätssicherungsmaßnahmen überprüfen",
                "level": "LVL02",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0008.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0009",
                "summary": "Abhängigkeit von einzelnen (Groß-) Kunden reduzieren",
                "level": "LVL03",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0009.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0010",
                "summary": "Zwecks Unternehmensverbesserung die Planung stärker an externen Benchmarks ausrichten",
                "level": "LVL02",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0010.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0011",
                "summary": "AGB überprüfen und ggf. anpassen",
                "level": "LVL01",
                "links": []
            },
            {
                "value": "RA0012",
                "summary": "Zahlungsziele anpassen",
                "level": "LVL01",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0012.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0013",
                "summary": "Verhandlungsführung im Vertrieb verbessern",
                "level": "LVL02",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0013.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0014",
                "summary": "Anzahlungen seitens der Kunden vereinbaren",
                "level": "LVL01",
                "links": []
            },
            {
                "value": "RA0015",
                "summary": "Keine Vorleistung für nicht unterschriebene Aufträge erbringen",
                "level": "LVL01",
                "links": []
            },
            {
                "value": "RA0016",
                "summary": "Zahlungsziele ausnutzen",
                "level": "LVL01",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0016.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0017",
                "summary": "Zahlungen verschieben",
                "level": "LVL01",
                "links": []
            },
            {
                "value": "RA0018",
                "summary": "Zahlungsziele mit Lieferanten nachverhandeln",
                "level": "LVL01",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0018.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0019",
                "summary": "Anzahl der Lieferanten konzentrieren, um Verhandlungsmacht zu steigern",
                "level": "LVL03",
                "links": []
            },
            {
                "value": "RA0020",
                "summary": "Monatliche Zahlungsläufe etablieren",
                "level": "LVL01",
                "links": []
            },
            {
                "value": "RA0021",
                "summary": "Zahlung erst nach Wiederverkauf mit Lieferanten vereinbaren",
                "level": "LVL01",
                "links": []
            },
            {
                "value": "RA0022",
                "summary": "Verhandlungstechniken im Einkauf ausbauen",
                "level": "LVL02",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0022.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0023",
                "summary": "Lagerumschlagsanalyse und entsprechende Bereinigung um „Ladenhüter“ durchführen",
                "level": "LVL01",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0023.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0024",
                "summary": "Früh-Lieferungen reduzieren",
                "level": "LVL01",
                "links": []
            },
            {
                "value": "RA0025",
                "summary": "Auslieferungslager durch schnellere Auslieferung reduzieren",
                "level": "LVL01",
                "links": []
            },
            {
                "value": "RA0026",
                "summary": "Mehrfachlager konsolidieren",
                "level": "LVL02",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0026.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0027",
                "summary": "Debitorenlaufzeit reduzieren",
                "level": "LVL01",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0027.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0028",
                "summary": "Kreditorenlaufzeit verlängern",
                "level": "LVL01",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0028.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0029",
                "summary": "Lagerverweildauer über Bestandsoptimierung reduzieren",
                "level": "LVL01",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0029.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0030",
                "summary": "Anzahl der Rechnungsläufe pro Monat erhöhen",
                "level": "LVL01",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0030.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0031",
                "summary": "Preis- und/oder mengenpolitische Maßnahmen zwecks Umsatzausweitung durchführen",
                "level": "LVL02",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0031.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0032",
                "summary": "Kostenintensität reduzieren",
                "level": "LVL02",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0032.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0033",
                "summary": "Überdurchschnittlich ergebnisstarke Produkte & Dienstleistungen fördern",
                "level": "LVL02",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0033.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0034",
                "summary": "Auf schwache Produkte & Dienstleistungen verzichten",
                "level": "LVL02",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0034.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0035",
                "summary": "Neue Kundensegmente erschließen",
                "level": "LVL03",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0035.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0036",
                "summary": "Sortiment ausweiten",
                "level": "LVL03",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0036.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0037",
                "summary": "Nicht betriebsnotwendige Vermögensteile veräußern",
                "level": "LVL01",
                "links": []
            },
            {
                "value": "RA0038",
                "summary": "Von kurzfristiger auf langfristige Finanzierung umstellen",
                "level": "LVL01",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0038.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0039",
                "summary": "Kapitalrücklagen bilden",
                "level": "LVL02",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0039.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0040",
                "summary": "Langfristig finanzieren",
                "level": "LVL01",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0040.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0041",
                "summary": "Materialkostenintensität senken",
                "level": "LVL02",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0041.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0042",
                "summary": "Personalkostenintensität senken",
                "level": "LVL02",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0042.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0042-1",
                "summary": "Abbau von Überstunden",
                "level": "LVL02",
                "links": []
            },
            {
                "value": "RA0042-2",
                "summary": "Verringerung von Sonderzahlungen und Zusatzleistungen",
                "level": "LVL02",
                "links": []
            },
            {
                "value": "RA0042-3",
                "summary": "Flexible Arbeitszeiten",
                "level": "LVL02",
                "links": []
            },
            {
                "value": "RA0042-4",
                "summary": "Vermeidung von Festanstellungen",
                "level": "LVL02",
                "links": []
            },
            {
                "value": "RA0042-5",
                "summary": "Kurzarbeit",
                "level": "LVL02",
                "links": []
            },
            {
                "value": "RA0042-6",
                "summary": "Kürzung der Arbeitsvergütung",
                "level": "LVL02",
                "links": []
            },
            {
                "value": "RA0042-7",
                "summary": "Personalabbau",
                "level": "LVL02",
                "links": []
            },
            {
                "value": "RA0043",
                "summary": "Verwaltungskostenintensität senken",
                "level": "LVL02",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0043.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0044",
                "summary": "Bonitätsprüfung von Kunden etablieren",
                "level": "LVL01",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0044.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0045",
                "summary": "Vertrieb verstärken",
                "level": "LVL02",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0045.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0046",
                "summary": "Von bestandsgeführtem Lagermaterial auf auftragsbezogene Beschaffung umstellen",
                "level": "LVL01",
                "links": []
            },
            {
                "value": "RA0047",
                "summary": "Kapitalerhöhung durchführen",
                "level": "LVL01",
                "links": []
            },
            {
                "value": "RA0048",
                "summary": "Preispolitische Maßnahmen zwecks Margenverbesserung durchführen",
                "level": "LVL02",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0048.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0049",
                "summary": "EBITDA im Benchmarkvergleich prüfen",
                "level": "LVL02",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0049.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0050",
                "summary": "EBITDA Zielerreichungsgrad prüfen",
                "level": "LVL02",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0050.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0051",
                "summary": "DIH prüfen, ob überdurchschnittlich viel Liquidität im Lager gebunden ist",
                "level": "LVL01",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0051.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0052",
                "summary": "Auf strukturelle Umsatzschwankungen rechtzeitig mit geeigneten Kostensenkungsmaßnahmen reagieren",
                "level": "LVL02",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0052.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0053",
                "summary": "Forecasting ist unternehmenskritische Kompetenz",
                "level": "LVL02",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0053.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0054",
                "summary": "Bilanzielle Wertberichtigung der Vorräte",
                "level": "LVL01",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0054.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0055",
                "summary": "Bilanzielle Wertberichtigung der Forderungen aus Lieferung und Leistung",
                "level": "LVL01",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0055.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0056",
                "summary": "Erwägen Sie die Hinzuziehung eines externen Beraters",
                "level": "LVL01",
                "links": []
            },
            {
                "value": "RA0057",
                "summary": "Strategische Investitionsmöglichkeiten prüfen",
                "level": "LVL03",
                "links": []
            },
            {
                "value": "RA0058",
                "summary": "Zinskonditionen mit Banken nachverhandeln",
                "level": "LVL01",
                "links": []
            },
            {
                "value": "RA0059",
                "summary": "Sicherheitenbewertung überprüfen",
                "level": "LVL01",
                "links": []
            },
            {
                "value": "RA0060",
                "summary": "Wir raten dringend dazu, einen Insolvenzrechtanwalt und -berater hinzuziehen, um persönliche Haftungsrisiken auszuschließen bzw. zu minimieren",
                "level": "LVL01",
                "links": []
            },
            {
                "value": "RA0061",
                "summary": "Umschulden",
                "level": "LVL01",
                "links": []
            },
            {
                "value": "RA0062",
                "summary": "Gewinne thesaurieren",
                "level": "LVL03",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0062.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0063",
                "summary": "Zukunftssicherheit des bestehenden Leistungs- und Produktangebotes überprüfen",
                "level": "LVL03",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0063.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0064",
                "summary": "Vereinbarkeit der Steuerpolitik mit steuerlicher Praxis überprüfen",
                "level": "LVL02",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0064.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0065",
                "summary": "Wettbewerbsanalyse durchführen",
                "level": "LVL03",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0065.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0066",
                "summary": "Wirtschaftlichkeit der bestehenden Anlagen überprüfen",
                "level": "LVL02",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0066.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0067",
                "summary": "Möglichkeiten zur Rationalisierung über Neuinvestitionen prüfen",
                "level": "LVL03",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0067.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0068",
                "summary": "Investitionsplan erstellen",
                "level": "LVL03",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0068.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0069",
                "summary": "Auslastung bestehender Kapazitäten erhöhen",
                "level": "LVL02",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0069.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0070",
                "summary": "Kapazitäten abbauen",
                "level": "LVL02",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0070.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0071",
                "summary": "Bewertungskontinuität überprüfen",
                "level": "LVL02",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0071.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0072",
                "summary": "Notwendige Wertberichtigungen buchen",
                "level": "LVL01",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0072.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0073",
                "summary": "Risikoanalyse und ggf. Anpassung der bilanziellen Rückstellungen",
                "level": "LVL01",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0073.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0074",
                "summary": "Kalkulation überprüfen",
                "level": "LVL02",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0074.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0075",
                "summary": "Diebstahlquote überprüfen",
                "level": "LVL02",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0075.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0076",
                "summary": "Eigenkapitalreduzierung (z.B. Gewinnentnahmen, Ausschüttungen, Kapitalherabsetzung)",
                "level": "LVL02",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0076.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0077",
                "summary": "Sale & Lease Back",
                "level": "LVL03",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0077.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0078",
                "summary": "Sofortmaßnahmen zu Liquiditätssicherung ergreifen",
                "level": "LVL01",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0078.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0079",
                "summary": "Maßnahmenplan erstellen und Planung überarbeiten",
                "level": "LVL02",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0079.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0080",
                "summary": "Fertigungstiefe überprüfen und ggf. auslagern",
                "level": "LVL03",
                "links": [
                    {
                        "rel": "video",
                        "href": "action/videos/RA0080.mp4"
                    },
                    {
                        "rel": "poster",
                        "href": "action/videos/preview.png"
                    }
                ]
            },
            {
                "value": "RA0081",
                "summary": "Zuordnung in der Kontierung überprüfen und ggf. ”Re-Mapping” vornehmen",
                "level": "LVL03",
                "links": []
            },
            {
                "value": "RA0082",
                "summary": "Bestandsveränderung erfassen",
                "level": "LVL01",
                "links": []
            },
            {
                "value": "RA0083",
                "summary": "Beachten Sie die Handlungsempfehlungen zur Kennzahl ”EBIT”",
                "level": "LVL03",
                "links": []
            },
            {
                "value": "RA0084",
                "summary": "Abschluss einer Warenkreditversicherung (WKV) in Erwägung ziehen",
                "level": "LVL01",
                "links": []
            }
        ]
    }
}