{"id":19126,"date":"2023-04-06T00:00:00","date_gmt":"2023-04-06T00:00:00","guid":{"rendered":"http:\/\/soubory.info\/znalost\/rozdil-mezi-ucetnimi-metodami-lifo-last-in-first-out-a-fifo-first-in-first-out\/"},"modified":"2023-04-06T00:00:00","modified_gmt":"2023-04-06T00:00:00","slug":"rozdil-mezi-ucetnimi-metodami-lifo-last-in-first-out-a-fifo-first-in-first-out","status":"publish","type":"post","link":"https:\/\/soubory.info\/znalost\/rozdil-mezi-ucetnimi-metodami-lifo-last-in-first-out-a-fifo-first-in-first-out\/","title":{"rendered":"Rozd\u00edl mezi \u00fa\u010detn\u00edmi metodami LIFO (Last-In-First-Out) a FIFO (First-In-First-Out)"},"content":{"rendered":"
\n
<\/div>\n

Co je to \u00fa\u010dtov\u00e1n\u00ed LIFO? <\/p>\n

<\/div>\n

\u00da\u010detnictv\u00ed LIFO, zkr\u00e1cen\u011b Last-In-First-Out, je \u00fa\u010detn\u00ed metoda, kter\u00e1 p\u0159edpokl\u00e1d\u00e1, \u017ee jako prvn\u00ed se prod\u00e1 nebo pou\u017eije naposledy po\u0159\u00edzen\u00e9 zbo\u017e\u00ed. Tato metoda se pou\u017e\u00edv\u00e1 k oce\u0148ov\u00e1n\u00ed z\u00e1sob a n\u00e1klad\u016f na prodan\u00e9 zbo\u017e\u00ed (COGS). Pokud podnik pou\u017e\u00edv\u00e1 \u00fa\u010detnictv\u00ed LIFO, p\u0159i\u0159ad\u00ed se do n\u00e1klad\u016f na prodan\u00e9 zbo\u017e\u00ed po\u0159izovac\u00ed cena nejnov\u011bj\u0161\u00edch z\u00e1sob. <\/p>\n

<\/div>\n
Co je to \u00fa\u010detnictv\u00ed FIFO?<\/div>\n

\u00da\u010detnictv\u00ed FIFO, zkratka pro First-In-First-Out, je \u00fa\u010detn\u00ed metoda, kter\u00e1 p\u0159edpokl\u00e1d\u00e1, \u017ee nejstar\u0161\u00ed z\u00e1soby budou prod\u00e1ny nebo pou\u017eity jako prvn\u00ed. Tato metoda se pou\u017e\u00edv\u00e1 tak\u00e9 k oce\u0148ov\u00e1n\u00ed z\u00e1sob a n\u00e1klad\u016f na prodan\u00e9 zbo\u017e\u00ed (COGS). Pokud podnik pou\u017e\u00edv\u00e1 \u00fa\u010detnictv\u00ed FIFO, je po\u0159izovac\u00ed cena nejstar\u0161\u00edch z\u00e1sob p\u0159i\u0159azena k n\u00e1klad\u016fm na prodan\u00e9 zbo\u017e\u00ed. <\/p>\n

<\/div>\n
V\u00fdhody pou\u017e\u00edv\u00e1n\u00ed \u00fa\u010detnictv\u00ed LIFO<\/div>\n

Pou\u017e\u00edv\u00e1n\u00ed \u00fa\u010detn\u00ed metody LIFO m\u00e1 pro podniky n\u011bkolik v\u00fdhod. M\u016f\u017ee podniku pomoci vykazovat p\u0159esn\u011bj\u0161\u00ed n\u00e1klady na prodan\u00e9 zbo\u017e\u00ed, co\u017e m\u016f\u017ee v\u00e9st k p\u0159esn\u011bj\u0161\u00edm da\u0148ov\u00fdm odpo\u010dt\u016fm. Krom\u011b toho m\u016f\u017ee sn\u00ed\u017eit zdaniteln\u00fd p\u0159\u00edjem podniku t\u00edm, \u017ee vykazuje ni\u017e\u0161\u00ed hrub\u00fd zisk. <\/p>\n

<\/div>\n
V\u00fdhody pou\u017e\u00edv\u00e1n\u00ed \u00fa\u010detnictv\u00ed FIFO<\/div>\n

\u00da\u010detn\u00ed metoda FIFO m\u00e1 tak\u00e9 \u0159adu vlastn\u00edch v\u00fdhod. M\u016f\u017ee podnik\u016fm pomoci l\u00e9pe sladit jejich p\u0159\u00edjmy a v\u00fddaje, co\u017e m\u016f\u017ee v\u00e9st k p\u0159esn\u011bj\u0161\u00edm finan\u010dn\u00edm v\u00fdkaz\u016fm. Nav\u00edc m\u016f\u017ee pomoci l\u00e9pe odr\u00e1\u017eet skute\u010dn\u00e9 n\u00e1klady na prodan\u00e9 zbo\u017e\u00ed, co\u017e m\u016f\u017ee b\u00fdt pro podniky v n\u011bkter\u00fdch odv\u011btv\u00edch v\u00fdhodn\u011bj\u0161\u00ed. <\/p>\n

<\/div>\n
Jak p\u0159ej\u00edt z metody LIFO na FIFO<\/div>\n

P\u0159echod z \u00fa\u010detn\u00ed metody LIFO na metodu FIFO nen\u00ed slo\u017eit\u00fd proces. Nejd\u016fle\u017eit\u011bj\u0161\u00edm krokem je zajistit, aby v\u0161echny z\u00e1soby byly spr\u00e1vn\u011b ocen\u011bny metodou FIFO. Krom\u011b toho by podniky m\u011bly upravit sv\u016fj \u00fa\u010detn\u00ed software tak, aby odr\u00e1\u017eel zm\u011bnu \u00fa\u010detn\u00ed metody. <\/p>\n

<\/div>\n
N\u00e1klady na p\u0159echod z LIFO na FIFO<\/div>\n

P\u0159echod z \u00fa\u010detn\u00ed metody LIFO na FIFO m\u016f\u017ee b\u00fdt pro podniky n\u00e1kladn\u00fd. M\u016f\u017ee vy\u017eadovat n\u00e1kup dal\u0161\u00edho softwaru a tak\u00e9 n\u00e1klady na \u0161kolen\u00ed zam\u011bstnanc\u016f k pou\u017e\u00edv\u00e1n\u00ed nov\u00e9ho softwaru. Krom\u011b toho mohou podniky vynalo\u017eit \u010das a pen\u00edze na \u00fapravu evidence z\u00e1sob. <\/p>\n

<\/div>\n
Da\u0148ov\u00e9 dopady p\u0159echodu z LIFO na FIFO<\/div>\n

Kdy\u017e podnik p\u0159ejde z \u00fa\u010detn\u00ed metody LIFO na metodu FIFO, m\u016f\u017ee to m\u00edt dopad na v\u00fd\u0161i dan\u00ed, kter\u00e9 podnik plat\u00ed. M\u016f\u017ee to zv\u00fd\u0161it zdaniteln\u00fd p\u0159\u00edjem podniku t\u00edm, \u017ee vyk\u00e1\u017ee vy\u0161\u0161\u00ed hrub\u00fd zisk. Krom\u011b toho by si podniky m\u011bly uv\u011bdomit, \u017ee p\u0159i p\u0159echodu na metodu FIFO mohou vzniknout dodate\u010dn\u00e9 da\u0148ov\u00e9 povinnosti. <\/p>\n

<\/div>\n
\u00davahy p\u0159i rozhodov\u00e1n\u00ed mezi metodami LIFO a FIFO<\/div>\n

P\u0159i rozhodov\u00e1n\u00ed mezi \u00fa\u010detn\u00edmi metodami LIFO a FIFO by podniky m\u011bly vz\u00edt v \u00favahu n\u011bkolik d\u016fle\u017eit\u00fdch skute\u010dnost\u00ed. P\u0159i rozhodov\u00e1n\u00ed o tom, kterou metodu pou\u017e\u00edt, je t\u0159eba vz\u00edt v \u00favahu typ odv\u011btv\u00ed, v n\u011bm\u017e podnik p\u016fsob\u00ed, charakter z\u00e1sob a jejich velikost. <\/p>\n

<\/div>\n
V\u00fdhody a nev\u00fdhody LIFO a FIFO<\/div>\n

Ob\u011b \u00fa\u010detn\u00ed metody LIFO a FIFO maj\u00ed sv\u00e9 v\u00fdhody a nev\u00fdhody. Metoda LIFO m\u016f\u017ee pomoci sn\u00ed\u017eit zdaniteln\u00fd p\u0159\u00edjem, zat\u00edmco FIFO m\u016f\u017ee pomoci l\u00e9pe sladit p\u0159\u00edjmy a v\u00fddaje. Krom\u011b toho m\u016f\u017ee b\u00fdt LIFO v\u00fdhodn\u011bj\u0161\u00ed pro podniky v ur\u010dit\u00fdch odv\u011btv\u00edch, zat\u00edmco FIFO m\u016f\u017ee poskytnout p\u0159esn\u011bj\u0161\u00ed \u00fa\u010detn\u00ed v\u00fdkazy. <\/p><\/div>\n

\n
FAQ<\/div>\n
\n
Jak p\u0159epo\u010d\u00edtat LIFO na FIFO?<\/div>\n

B\u011b\u017enou metodou oce\u0148ov\u00e1n\u00ed z\u00e1sob je metoda Last In, First Out (LIFO). LIFO p\u0159edpokl\u00e1d\u00e1, \u017ee posledn\u00ed nakoupen\u00e9 polo\u017eky jsou prvn\u00edmi prodan\u00fdmi polo\u017ekami. V\u00fdhodou metody LIFO je, \u017ee odpov\u00edd\u00e1 b\u011b\u017en\u00fdm n\u00e1klad\u016fm s b\u011b\u017en\u00fdmi v\u00fdnosy a je snadno pochopiteln\u00e1 a pou\u017eiteln\u00e1. LIFO v\u0161ak m\u016f\u017ee v\u00e9st ke zkreslen\u00ed v\u00fdnos\u016f v obdob\u00edch r\u016fstu cen a nemus\u00ed odr\u00e1\u017eet skute\u010dn\u00fd fyzick\u00fd tok z\u00e1sob. <\/p>\n

<\/div>\n

Chcete-li p\u0159ev\u00e9st LIFO na FIFO, sta\u010d\u00ed obr\u00e1tit po\u0159ad\u00ed z\u00e1sob. To znamen\u00e1, \u017ee p\u0159edpokl\u00e1d\u00e1me, \u017ee prvn\u00ed nakoupen\u00e9 polo\u017eky jsou prvn\u00ed prodan\u00e9 polo\u017eky. V\u00fdhodou FIFO je, \u017ee p\u0159esn\u011bji odr\u00e1\u017e\u00ed fyzick\u00fd tok z\u00e1sob a je m\u00e9n\u011b pravd\u011bpodobn\u00e9, \u017ee povede ke zkreslen\u00ed v\u00fdnos\u016f. Nev\u00fdhodou FIFO je, \u017ee nemus\u00ed odpov\u00eddat b\u011b\u017en\u00fdm n\u00e1klad\u016fm s b\u011b\u017en\u00fdmi v\u00fdnosy. <\/p>\n<\/div>\n

\n
Pro\u010d p\u0159ech\u00e1z\u00edme z LIFO na FIFO?<\/div>\n

Existuje n\u011bkolik d\u016fvod\u016f, pro\u010d se spole\u010dnost m\u016f\u017ee rozhodnout p\u0159ej\u00edt ze syst\u00e9mu z\u00e1sob LIFO (last in, first out) na syst\u00e9m FIFO (first in, first out). Jedn\u00edm z d\u016fvod\u016f m\u016f\u017ee b\u00fdt slad\u011bn\u00ed postup\u016f spole\u010dnosti p\u0159i inventarizaci s obecn\u011b uzn\u00e1van\u00fdmi \u00fa\u010detn\u00edmi z\u00e1sadami (GAAP). GAAP vy\u017eaduj\u00ed, aby spole\u010dnosti p\u0159i oce\u0148ov\u00e1n\u00ed z\u00e1sob pro \u00fa\u010dely finan\u010dn\u00edho v\u00fdkaznictv\u00ed pou\u017e\u00edvaly syst\u00e9m FIFO. <\/p>\n

<\/div>\n

Dal\u0161\u00edm d\u016fvodem pro p\u0159echod na FIFO by mohlo b\u00fdt slad\u011bn\u00ed z\u00e1sob s tr\u017ebami. Pokud nap\u0159\u00edklad spole\u010dnost prod\u00e1v\u00e1 v\u00fdrobky s kr\u00e1tkou dobou trvanlivosti, cht\u011bla by se ujistit, \u017ee prod\u00e1v\u00e1 v\u00fdrobky, kter\u00e9 jsou na sklad\u011b co nejkrat\u0161\u00ed dobu. P\u0159echod na FIFO by to pomohl zajistit. <\/p>\n

<\/div>\n

V neposledn\u00ed \u0159ad\u011b m\u016f\u017ee spole\u010dnost p\u0159ej\u00edt na FIFO, aby vyu\u017eila da\u0148ov\u00fdch v\u00fdhod. V n\u011bkter\u00fdch jurisdikc\u00edch jsou podniky zda\u0148ov\u00e1ny na z\u00e1klad\u011b hodnoty z\u00e1sob. P\u0159i oce\u0148ov\u00e1n\u00ed z\u00e1sob syst\u00e9mem LIFO je hodnota z\u00e1sob obvykle ni\u017e\u0161\u00ed ne\u017e p\u0159i syst\u00e9mu FIFO, a proto je ni\u017e\u0161\u00ed i da\u0148ov\u00e1 povinnost. <\/p>\n<\/div>\n

\n
Jak upravit COGS z LIFO na FIFO?<\/div>\n

Existuje n\u011bkolik r\u016fzn\u00fdch zp\u016fsob\u016f, jak upravit n\u00e1klady na prodan\u00e9 zbo\u017e\u00ed (COGS) ze syst\u00e9mu LIFO na FIFO. Nejb\u011b\u017en\u011bj\u0161\u00ed a nejjednodu\u0161\u0161\u00ed metodou je jednodu\u0161e p\u0159epo\u010d\u00edtat COGS pomoc\u00ed metody FIFO. To znamen\u00e1, \u017ee vezmete n\u00e1klady na zbo\u017e\u00ed, kter\u00e9 bylo prod\u00e1no jako prvn\u00ed, a pou\u017eijete je jako COGS. <\/p>\n

<\/div>\n

Dal\u0161\u00edm zp\u016fsobem \u00fapravy COGS z metody LIFO na FIFO je pou\u017eit\u00ed metody v\u00e1\u017een\u00e9ho pr\u016fm\u011bru. Tato metoda spo\u010d\u00edv\u00e1 ve stanoven\u00ed pr\u016fm\u011brn\u00fdch n\u00e1klad\u016f na v\u0161echno prodan\u00e9 zbo\u017e\u00ed a jejich pou\u017eit\u00ed jako COGS. <\/p>\n

<\/div>\n

Posledn\u00ed metodou je pou\u017eit\u00ed metody specifick\u00e9 identifikace. Tato metoda je slo\u017eit\u011bj\u0161\u00ed a zahrnuje identifikaci specifick\u00fdch n\u00e1klad\u016f ka\u017ed\u00e9ho prodan\u00e9ho zbo\u017e\u00ed. Tyto informace pak lze pou\u017e\u00edt k v\u00fdpo\u010dtu COGS pomoc\u00ed metody FIFO. <\/p>\n

<\/div>\n

A\u0165 u\u017e zvol\u00edte jakoukoli metodu, je d\u016fle\u017eit\u00e9, abyste byli p\u0159i v\u00fdpo\u010dtu COGS d\u016fsledn\u00ed. T\u00edm zajist\u00edte, \u017ee va\u0161e \u00fa\u010detn\u00ed v\u00fdkazy budou p\u0159esn\u00e9 a srovnateln\u00e9.<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

Co je to \u00fa\u010dtov\u00e1n\u00ed LIFO? \u00da\u010detnictv\u00ed LIFO, zkr\u00e1cen\u011b Last-In-First-Out, je \u00fa\u010detn\u00ed metoda, kter\u00e1 p\u0159edpokl\u00e1d\u00e1, \u017ee jako prvn\u00ed se prod\u00e1 nebo pou\u017eije naposledy po\u0159\u00edzen\u00e9 zbo\u017e\u00ed. Tato metoda se pou\u017e\u00edv\u00e1 k oce\u0148ov\u00e1n\u00ed z\u00e1sob a n\u00e1klad\u016f na prodan\u00e9 zbo\u017e\u00ed (COGS). Pokud podnik pou\u017e\u00edv\u00e1 \u00fa\u010detnictv\u00ed LIFO, p\u0159i\u0159ad\u00ed se do n\u00e1klad\u016f na prodan\u00e9 zbo\u017e\u00ed po\u0159izovac\u00ed cena nejnov\u011bj\u0161\u00edch z\u00e1sob. Co je … \u010c\u00edst d\u00e1l<\/a><\/p>\n","protected":false},"author":2864,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-19126","post","type-post","status-publish","format-standard","hentry","category-reklama-a-marketing"],"_links":{"self":[{"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/posts\/19126","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/users\/2864"}],"replies":[{"embeddable":true,"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/comments?post=19126"}],"version-history":[{"count":0,"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/posts\/19126\/revisions"}],"wp:attachment":[{"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/media?parent=19126"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/categories?post=19126"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/tags?post=19126"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}