{"id":9457,"date":"2023-04-06T00:00:00","date_gmt":"2023-04-06T00:00:00","guid":{"rendered":"http:\/\/soubory.info\/znalost\/komplexni-prehled-zakladu-ucetnictvi-pro-rizeni-zasob\/"},"modified":"2023-04-06T00:00:00","modified_gmt":"2023-04-06T00:00:00","slug":"komplexni-prehled-zakladu-ucetnictvi-pro-rizeni-zasob","status":"publish","type":"post","link":"https:\/\/soubory.info\/znalost\/komplexni-prehled-zakladu-ucetnictvi-pro-rizeni-zasob\/","title":{"rendered":"Komplexn\u00ed p\u0159ehled z\u00e1klad\u016f \u00fa\u010detnictv\u00ed pro \u0159\u00edzen\u00ed z\u00e1sob"},"content":{"rendered":"
6. \u0158\u00edzen\u00ed \u00fabytk\u016f z\u00e1sob <\/p>\n
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7. \u00da\u010dtov\u00e1n\u00ed o n\u00e1kupu z\u00e1sob <\/p>\n

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8. Vliv z\u00e1sob na \u00fa\u010detn\u00ed z\u00e1v\u011brku <\/p>\n

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1. \u00davod do \u00fa\u010dtov\u00e1n\u00ed z\u00e1sob: \u00da\u010dtov\u00e1n\u00ed z\u00e1sob je jedn\u00edm z nejd\u016fle\u017eit\u011bj\u0161\u00edch aspekt\u016f finan\u010dn\u00edho \u0159\u00edzen\u00ed podniku. Sledov\u00e1n\u00ed z\u00e1sob a s nimi spojen\u00fdch n\u00e1klad\u016f m\u016f\u017ee b\u00fdt slo\u017eit\u00e9 a mus\u00ed b\u00fdt prov\u00e1d\u011bno p\u0159esn\u011b, aby podnik z\u016fstal v souladu s platn\u00fdmi \u00fa\u010detn\u00edmi z\u00e1sadami. V tomto \u010dl\u00e1nku probereme z\u00e1klady \u00fa\u010dtov\u00e1n\u00ed z\u00e1sob, od pochopen\u00ed n\u00e1klad\u016f na prodan\u00e9 zbo\u017e\u00ed (COGS) a\u017e po v\u00fdpo\u010det obratu z\u00e1sob a dal\u0161\u00ed. <\/p>\n

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2. N\u00e1klady na prodan\u00e9 zbo\u017e\u00ed (COGS): Jedn\u00edm z nejd\u016fle\u017eit\u011bj\u0161\u00edch pojm\u016f p\u0159i \u00fa\u010dtov\u00e1n\u00ed z\u00e1sob jsou n\u00e1klady na prodan\u00e9 zbo\u017e\u00ed (COGS). Jedn\u00e1 se o \u010d\u00e1stku, kterou podnik vynalo\u017e\u00ed na suroviny nebo v\u00fdrobky, kter\u00e9 prod\u00e1v\u00e1 z\u00e1kazn\u00edk\u016fm. COGS se zaznamen\u00e1vaj\u00ed ve v\u00fdsledovce podniku a slou\u017e\u00ed ke stanoven\u00ed hrub\u00e9ho zisku podniku. COGS se vypo\u010d\u00edt\u00e1 ode\u010dten\u00edm n\u00e1klad\u016f na z\u00e1soby na konci obdob\u00ed od n\u00e1klad\u016f na z\u00e1soby na za\u010d\u00e1tku obdob\u00ed. <\/p>\n

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3. Metody oce\u0148ov\u00e1n\u00ed z\u00e1sob: Existuje n\u011bkolik r\u016fzn\u00fdch metod, kter\u00e9 lze pou\u017e\u00edt k ocen\u011bn\u00ed z\u00e1sob spole\u010dnosti. Nejb\u011b\u017en\u011bj\u0161\u00edmi metodami jsou metoda FIFO (first-in, first-out) a LIFO (last-in, first-out). Metoda FIFO p\u0159edpokl\u00e1d\u00e1, \u017ee nejstar\u0161\u00ed polo\u017eky z\u00e1sob jsou prod\u00e1ny jako prvn\u00ed, zat\u00edmco metoda LIFO p\u0159edpokl\u00e1d\u00e1, \u017ee nejnov\u011bj\u0161\u00ed polo\u017eky z\u00e1sob jsou prod\u00e1ny jako prvn\u00ed. Spole\u010dnosti mohou tak\u00e9 pou\u017e\u00edt metodu pr\u016fm\u011brn\u00fdch n\u00e1klad\u016f, kter\u00e1 p\u0159i\u0159azuje ka\u017ed\u00e9 polo\u017ece z\u00e1sob v\u00e1\u017een\u00fd pr\u016fm\u011br n\u00e1klad\u016f. <\/p>\n

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4. \u00da\u010dtov\u00e1n\u00ed odpis\u016f z\u00e1sob: Spole\u010dnosti mohou pot\u0159ebovat odepsat z\u00e1soby z d\u016fvodu zastaralosti, po\u0161kozen\u00ed, kr\u00e1de\u017ee nebo z jin\u00fdch d\u016fvod\u016f. Pokud dojde k odpisu z\u00e1sob, je t\u0159eba upravit n\u00e1klady na prodan\u00e9 zbo\u017e\u00ed (COGS) tak, aby odr\u00e1\u017eely sn\u00ed\u017eenou hodnotu z\u00e1sob. Odpis rovn\u011b\u017e sni\u017euje hodnotu zb\u00fdvaj\u00edc\u00edch z\u00e1sob a mus\u00ed se prom\u00edtnout do \u00fa\u010detn\u00ed z\u00e1v\u011brky spole\u010dnosti. <\/p>\n

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5. V\u00fdpo\u010det obratu z\u00e1sob: Obrat z\u00e1sob je m\u011b\u0159\u00edtkem toho, jak rychle spole\u010dnost prod\u00e1v\u00e1 sv\u00e9 z\u00e1soby. Vypo\u010d\u00edt\u00e1 se vyd\u011blen\u00edm n\u00e1klad\u016f na prodan\u00e9 zbo\u017e\u00ed (COGS) pr\u016fm\u011brn\u00fdmi z\u00e1sobami. Vysok\u00fd ukazatel obratu z\u00e1sob znamen\u00e1, \u017ee spole\u010dnost prod\u00e1v\u00e1 sv\u00e9 z\u00e1soby rychle, zat\u00edmco n\u00edzk\u00fd ukazatel obratu z\u00e1sob znamen\u00e1, \u017ee spole\u010dnost neprod\u00e1v\u00e1 sv\u00e9 z\u00e1soby dostate\u010dn\u011b rychle. <\/p>\n

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6. \u0158\u00edzen\u00ed \u00fabytku z\u00e1sob: \u00dabytek z\u00e1sob je rozd\u00edl mezi mno\u017estv\u00edm z\u00e1sob, kter\u00e9 spole\u010dnost eviduje ve sv\u00e9m \u00fa\u010detnictv\u00ed, a mno\u017estv\u00edm z\u00e1sob, kter\u00e9 je skute\u010dn\u011b na sklad\u011b. K \u00fabytku z\u00e1sob m\u016f\u017ee doj\u00edt v d\u016fsledku po\u0161kozen\u00ed, kr\u00e1de\u017ee nebo chyb p\u0159i po\u010d\u00edt\u00e1n\u00ed a evidenci z\u00e1sob. Spole\u010dnosti mus\u00ed p\u0159ijmout opat\u0159en\u00ed k minimalizaci \u00fabytku z\u00e1sob, nap\u0159\u00edklad zav\u00e9st \u0159\u00e1dn\u00e9 zabezpe\u010den\u00ed a syst\u00e9my sledov\u00e1n\u00ed z\u00e1sob. <\/p>\n

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7. \u00da\u010dtov\u00e1n\u00ed n\u00e1kup\u016f z\u00e1sob: Kdy\u017e spole\u010dnost nakoup\u00ed z\u00e1soby, mus\u00ed za\u00fa\u010dtovat jejich po\u0159izovac\u00ed cenu do sv\u00e9ho \u00fa\u010detnictv\u00ed. Po\u0159izovac\u00ed cena z\u00e1sob je obvykle za\u00fa\u010dtov\u00e1na jako aktivum a n\u00e1sledn\u011b je od\u00fa\u010dtov\u00e1na do n\u00e1klad\u016f p\u0159i prodeji z\u00e1sob. V\u00fd\u0161e n\u00e1klad\u016f je zaznamen\u00e1na jako n\u00e1klady na prodan\u00e9 zbo\u017e\u00ed (COGS) ve v\u00fdkazu zisku a ztr\u00e1ty spole\u010dnosti. <\/p>\n

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8. Vliv z\u00e1sob na \u00fa\u010detn\u00ed z\u00e1v\u011brku: Z\u00e1soby jsou d\u016fle\u017eitou sou\u010d\u00e1st\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky spole\u010dnosti, proto\u017ee ovliv\u0148uj\u00ed v\u00fdpo\u010det n\u00e1klad\u016f na prodan\u00e9 zbo\u017e\u00ed (COGS). Ovliv\u0148uje tak\u00e9 v\u00fdpo\u010det hrub\u00e9ho zisku, kter\u00fd je rozd\u00edlem mezi v\u00fdnosy a COGS. Hodnota z\u00e1sob mus\u00ed b\u00fdt p\u0159esn\u011b vyk\u00e1z\u00e1na v rozvaze spole\u010dnosti, proto\u017ee se pou\u017e\u00edv\u00e1 pro v\u00fdpo\u010det ukazatele b\u011b\u017en\u00e9 likvidity spole\u010dnosti, kter\u00fd je m\u011b\u0159\u00edtkem likvidity spole\u010dnosti. <\/p>\n

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\u00da\u010dtov\u00e1n\u00ed z\u00e1sob je d\u016fle\u017eitou sou\u010d\u00e1st\u00ed finan\u010dn\u00edho \u0159\u00edzen\u00ed a pro podniky je nezbytn\u00e9 pochopit z\u00e1klady \u00fa\u010dtov\u00e1n\u00ed z\u00e1sob. Pro podniky je d\u016fle\u017eit\u00e9, aby komplexn\u011b porozum\u011bly r\u016fzn\u00fdm aspekt\u016fm \u00fa\u010dtov\u00e1n\u00ed z\u00e1sob, od pochopen\u00ed n\u00e1klad\u016f na prodan\u00e9 zbo\u017e\u00ed (COGS) a\u017e po v\u00fdpo\u010det obratu z\u00e1sob a \u0159\u00edzen\u00ed \u00fabytk\u016f z\u00e1sob. <\/p><\/div>\n

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FAQ<\/div>\n
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Jak se prov\u00e1d\u00ed \u00fa\u010dtov\u00e1n\u00ed z\u00e1sob?<\/div>\n

Existuje n\u011bkolik r\u016fzn\u00fdch zp\u016fsob\u016f \u00fa\u010dtov\u00e1n\u00ed z\u00e1sob, ale nejb\u011b\u017en\u011bj\u0161\u00ed metodou je metoda FIFO (first-in, first-out). Tato metoda p\u0159edpokl\u00e1d\u00e1, \u017ee polo\u017eky, kter\u00e9 jsou nakoupeny jako prvn\u00ed, se tak\u00e9 jako prvn\u00ed prodaj\u00ed. P\u0159i v\u00fdpo\u010dtu n\u00e1klad\u016f na prodan\u00e9 zbo\u017e\u00ed (COGS) se tedy nejd\u0159\u00edve pou\u017eij\u00ed n\u00e1klady na nejd\u0159\u00edve nakoupen\u00e9 polo\u017eky. <\/p>\n

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Mezi dal\u0161\u00ed metody \u00fa\u010dtov\u00e1n\u00ed z\u00e1sob pat\u0159\u00ed metoda LIFO (last-in, first-out) a metoda v\u00e1\u017een\u00e9ho pr\u016fm\u011bru. P\u0159i metod\u011b LIFO se za prvn\u00ed prodan\u00e9 polo\u017eky pova\u017euj\u00ed ty, kter\u00e9 byly nakoupeny jako posledn\u00ed. To znamen\u00e1, \u017ee COGS budou vych\u00e1zet z po\u0159izovac\u00ed ceny nejnov\u011bji nakoupen\u00fdch polo\u017eek. Metoda v\u00e1\u017een\u00e9ho pr\u016fm\u011bru pou\u017e\u00edv\u00e1 k v\u00fdpo\u010dtu COGS pr\u016fm\u011brnou po\u0159izovac\u00ed cenu v\u0161ech polo\u017eek z\u00e1sob. <\/p>\n<\/div>\n

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Jak\u00e9 jsou z\u00e1klady inventarizace?<\/div>\n

Z\u00e1sobami se rozum\u00ed zbo\u017e\u00ed a materi\u00e1l, kter\u00e9 m\u00e1 podnik na sklad\u011b. \u00da\u010delem z\u00e1sob je zajistit, aby m\u011bl podnik po ruce dostatek z\u00e1sob k uspokojen\u00ed popt\u00e1vky z\u00e1kazn\u00edk\u016f. <\/p>\n

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Z\u00e1soby se obvykle d\u011bl\u00ed do dvou kategori\u00ed: suroviny a hotov\u00e9 v\u00fdrobky. Suroviny jsou materi\u00e1ly pou\u017e\u00edvan\u00e9 k v\u00fdrob\u011b hotov\u00fdch v\u00fdrobk\u016f. Hotov\u00e9 zbo\u017e\u00ed jsou v\u00fdrobky, kter\u00e9 jsou p\u0159ipraveny k prodeji z\u00e1kazn\u00edk\u016fm. <\/p>\n

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\u00darove\u0148 z\u00e1sob, kter\u00e9 podnik udr\u017euje, se li\u0161\u00ed v z\u00e1vislosti na odv\u011btv\u00ed a typu podniku. Nap\u0159\u00edklad v\u00fdrobn\u00ed podnik m\u00e1 obvykle vy\u0161\u0161\u00ed \u00farove\u0148 z\u00e1sob ne\u017e maloobchodn\u00ed prodejna. <\/p>\n

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Existuje n\u011bkolik metod, kter\u00e9 podniky pou\u017e\u00edvaj\u00ed ke sledov\u00e1n\u00ed sv\u00fdch z\u00e1sob, v\u010detn\u011b syst\u00e9mu trval\u00e9 inventury a syst\u00e9mu periodick\u00e9 inventury. V syst\u00e9mu trval\u00e9 inventury si podniky vedou st\u00e1l\u00fd p\u0159ehled o stavu z\u00e1sob. P\u0159i periodick\u00e9m syst\u00e9mu inventarizace podniky inventarizuj\u00ed stav z\u00e1sob pouze ve stanoven\u00fdch intervalech.<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

6. \u0158\u00edzen\u00ed \u00fabytk\u016f z\u00e1sob 7. \u00da\u010dtov\u00e1n\u00ed o n\u00e1kupu z\u00e1sob 8. Vliv z\u00e1sob na \u00fa\u010detn\u00ed z\u00e1v\u011brku 1. \u00davod do \u00fa\u010dtov\u00e1n\u00ed z\u00e1sob: \u00da\u010dtov\u00e1n\u00ed z\u00e1sob je jedn\u00edm z nejd\u016fle\u017eit\u011bj\u0161\u00edch aspekt\u016f finan\u010dn\u00edho \u0159\u00edzen\u00ed podniku. Sledov\u00e1n\u00ed z\u00e1sob a s nimi spojen\u00fdch n\u00e1klad\u016f m\u016f\u017ee b\u00fdt slo\u017eit\u00e9 a mus\u00ed b\u00fdt prov\u00e1d\u011bno p\u0159esn\u011b, aby podnik z\u016fstal v souladu s platn\u00fdmi \u00fa\u010detn\u00edmi z\u00e1sadami. V … \u010c\u00edst d\u00e1l<\/a><\/p>\n","protected":false},"author":3537,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-9457","post","type-post","status-publish","format-standard","hentry","category-ucetnictvi-a-ucetnictvi"],"_links":{"self":[{"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/posts\/9457","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\/3537"}],"replies":[{"embeddable":true,"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/comments?post=9457"}],"version-history":[{"count":0,"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/posts\/9457\/revisions"}],"wp:attachment":[{"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/media?parent=9457"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/categories?post=9457"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/soubory.info\/znalost\/wp-json\/wp\/v2\/tags?post=9457"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}