{"id":10641,"date":"2023-04-12T08:00:00","date_gmt":"2023-04-12T06:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=10641"},"modified":"2023-04-08T18:18:09","modified_gmt":"2023-04-08T16:18:09","slug":"doplnkove-cinnosti-a-jejich-aplikace-v-socialnich-sluzbach","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/doplnkove-cinnosti-a-jejich-aplikace-v-socialnich-sluzbach\/","title":{"rendered":"Dopl\u0148kov\u00e9 \u010dinnosti a jejich aplikace v soci\u00e1ln\u00edch slu\u017eb\u00e1ch"},"content":{"rendered":"<h2>Jak definovat dopl\u0148kov\u00e9 \u010dinnosti<\/h2>\n<p>Dopl\u0148kov\u00e9 \u010dinnosti jsou vykon\u00e1v\u00e1ny neziskovou organizac\u00ed na z\u00e1klad\u011b \u017eivnostensk\u00e9ho opr\u00e1vn\u011bn\u00ed, koncesn\u00ed listiny a z\u00e1rove\u0148 i akreditace M\u0160MT (oblast akreditovan\u00e9ho vzd\u011bl\u00e1v\u00e1n\u00ed). Tato skute\u010dnost napov\u00edd\u00e1, \u017ee se organizace nebude v\u00a0r\u00e1mci dopl\u0148kov\u00fdch slu\u017eeb \u0159\u00eddit z\u00e1konem o soci\u00e1ln\u00edch slu\u017eb\u00e1ch. Dopl\u0148kov\u00e9 \u010dinnosti d\u00edky sv\u00e9mu mechanismu jsou tedy zcela jasn\u011b hospod\u00e1\u0159sk\u00e9 \u010dinnosti, kter\u00e9 generuj\u00ed zisky, tj. vlastn\u00ed zdroje organizace. Nej\u010dast\u011bji se m\u016f\u017eeme setkat s\u00a0dopl\u0148kovou \u010dinnost\u00ed v oblasti stravovac\u00ed, kdy se p\u0159iprav\u00ed j\u00eddlo i pro str\u00e1vn\u00edky mimo klienty organizace a zam\u011bstnance. \u00a0Dal\u0161\u00ed roz\u0161\u00ed\u0159enou dopl\u0148kovou \u010dinnost\u00ed jsou pro organizace p\u016fj\u010dovny kompenza\u010dn\u00edch pom\u016fcek \u010di vzd\u011bl\u00e1v\u00e1n\u00ed pro soci\u00e1ln\u00ed pracovn\u00edky. Jak ji\u017e bylo \u0159e\u010deno, i v jednom z\u00a0p\u0159edchoz\u00edch \u010dl\u00e1nk\u016f, taxativn\u011b nelze vyjmenovat soubor v\u0161ech dopl\u0148kov\u00fdch \u010dinnost\u00ed. Jednodu\u0161e \u0159e\u010deno dopl\u0148kov\u00e1 \u010dinnost je takov\u00e1 \u010dinnost, kter\u00e1 nespad\u00e1 do souboru z\u00e1kladn\u00edch \u010dinnost\u00ed dle z\u00e1kona o soci\u00e1ln\u00edch slu\u017eb\u00e1ch a je vykon\u00e1v\u00e1na na z\u00e1klad\u011b \u017eivnostensk\u00e9ho opr\u00e1vn\u011bn\u00ed.<\/p>\n<p>D\u0159\u00edve ne\u017e se pust\u00edme do podnik\u00e1n\u00ed v\u00a0dopl\u0148kov\u00fdch \u010dinnostech je t\u0159eba jako u ka\u017ed\u00e9ho jin\u00e9ho subjektu, kter\u00fd je zalo\u017een na z\u00e1klad\u011b \u017eivnostensk\u00e9ho opr\u00e1vn\u011bn\u00ed, vytvo\u0159it podnikatelsk\u00fd z\u00e1m\u011br a spo\u010d\u00edtat, zda m\u00e1m to p\u0159inese zisk, tj. vypracovat v\u00fdkaz zisk\u016f a ztr\u00e1t. Pochopiteln\u011b stejn\u011b jako kdy\u017e zakl\u00e1d\u00e1me \u017eivnost, proto\u017ee podnik\u00e1me na z\u00e1klad\u011b \u017eivnostensk\u00e9ho opr\u00e1vn\u011bn\u00ed, mus\u00edme si spo\u010d\u00edtat, zda na to m\u00e1me voln\u00e9 finan\u010dn\u00ed prost\u0159edky, proto\u017ee tuto \u010dinnost nem\u016f\u017eeme dotovat z\u00a0finan\u010dn\u00edch prost\u0159edk\u016f z\u00e1kladn\u00edch \u010dinnost\u00ed.<\/p>\n<p>Ne\u017e po\u017e\u00e1d\u00e1me o vydan\u00ed \u017eivnostensk\u00e9ho opr\u00e1vn\u011bn\u00ed, je t\u0159eba, abychom vypracovali podnikatelsk\u00fd z\u00e1m\u011br, kde jasn\u011b pop\u00ed\u0161eme na z\u00e1klad\u011b, jak\u00e9ho \u017eivnostensk\u00e9ho opr\u00e1vn\u011bn\u00ed budeme podnikat. C\u00edlem dopl\u0148kov\u00fdch \u010dinnost\u00ed, jak jsme si \u0159ekli, je generov\u00e1n\u00ed zisku a finan\u010dn\u00ed p\u0159\u00ednos pro organizaci jako celek, tak\u017ee na t\u00e9to skute\u010dnosti je t\u0159eba z\u00e1m\u011br koncipovat.<\/p>\n<p>Pro ilustraci si p\u0159edstav\u00edme neziskovou organizaci, kter\u00e1 poskytuje jak slu\u017eby soci\u00e1ln\u00ed p\u00e9\u010de, tak i slu\u017eby zdravotn\u00ed p\u00e9\u010de. Zdravotn\u00ed p\u00e9\u010d\u00ed se te\u010f zab\u00fdvat nebudeme, ale zam\u011b\u0159\u00edme se na to, co je pot\u0159ebn\u00e9 jak pro klienta, tak je u\u017eite\u010dn\u00e9 pro pe\u010dovatelskou slu\u017ebu, a to je p\u016fj\u010dovna kompenza\u010dn\u00edch pom\u016fcek.<\/p>\n<p>Nejprve je t\u0159eba definovat dopl\u0148kovou (ekonomickou) \u010dinnost v\u00a0r\u00e1mci podnikatelsk\u00e9ho z\u00e1m\u011bru, kter\u00fd slou\u017e\u00ed k\u00a0identifikov\u00e1n\u00ed \u010dinnosti jako takov\u00e9. Podnikatelsk\u00fd z\u00e1m\u011br by m\u011bl obsahovat zejm\u00e9na:<\/p>\n<ul>\n<li>Shrnut\u00ed projektu;<\/li>\n<li>P\u0159edstaven\u00ed spole\u010dnosti (z\u00e1kladn\u00ed \u00fadaje, popis a person\u00e1ln\u00ed zaji\u0161t\u011bn\u00ed);<\/li>\n<li>Popis ekonomick\u00e9 (podnikatelsk\u00e9) \u010dinnosti;<\/li>\n<li>Produkt (popis slu\u017eby, siln\u00e9 a slab\u00e9 str\u00e1nky, konkurence, spole\u010densk\u00e9 dopady a vize do budoucna);<\/li>\n<li>Realizace (pl\u00e1n poskytov\u00e1n\u00ed slu\u017eby, realiza\u010dn\u00ed t\u00fdm, zaji\u0161t\u011bn\u00ed pot\u0159ebn\u00fdch vstup\u016f a dodavatel\u016f);<\/li>\n<li>Z\u00e1kazn\u00edky (c\u00edlov\u00e1 skupina, popis ide\u00e1ln\u00edho produktu\/slu\u017eby, cesta k\u00a0z\u00edsk\u00e1n\u00ed z\u00e1kazn\u00edka);<\/li>\n<li>Konkurence (popis a anal\u00fdza konkurence, definov\u00e1n\u00ed konkurence, zji\u0161t\u011bn\u00ed hrozeb, srovn\u00e1n\u00ed s\u00a0konkurenc\u00ed, identifikace konkuren\u010dn\u00ed v\u00fdhody);<\/li>\n<li>Marketingov\u00fd pl\u00e1n (anal\u00fdza trhu, BCG matice, marketingov\u00e1 strategie a taktika, cenov\u00e1 politika, v\u00fdznam pro z\u00e1kazn\u00edka, komunika\u010dn\u00ed a distribu\u010dn\u00ed mix);<\/li>\n<li>Finan\u010dn\u00ed pl\u00e1n (zdroje financov\u00e1n\u00ed, p\u0159ehled n\u00e1klad\u016f, cenotvorba, realistick\u00fd odhad finan\u010dn\u00edho pl\u00e1nu, optimistick\u00fd odhad finan\u010dn\u00edho pl\u00e1nu, pesimistick\u00fd odhad finan\u010dn\u00edho pl\u00e1nu)<\/li>\n<li>Swot anal\u00fdza;<\/li>\n<li>\u010casov\u00fd harmonogram.<\/li>\n<\/ul>\n<p>Jsou-li podm\u00ednky na trhu pro organizaci v\u00fdhodn\u00e9 a schv\u00e1l\u00ed realizaci projektu je nutn\u00e9 vypracovat vnitropodnikov\u00e9 sm\u011brnice, kter\u00e9 budou zohled\u0148ovat oblasti nov\u00e9ho poskytov\u00e1n\u00ed slu\u017eeb. V\u00a0prvn\u00ed \u0159ad\u011b vnitropodnikovou sm\u011brnic\u00ed definujeme novou slu\u017ebu a ur\u010d\u00edme t\u0159\u00edd\u00edc\u00ed krit\u00e9ria (nap\u0159. st\u0159edisko, \u010dinnost \u010di zak\u00e1zka apod.), \u00fa\u010dtovou osnovu (zpravidla pouze roz\u0161\u00ed\u0159\u00edme st\u00e1vaj\u00edc\u00ed \u00fa\u010detn\u00ed osnovu o pot\u0159ebn\u00e9 \u00fa\u010dty a vytvo\u0159\u00edme nov\u00e9 kontace) a postup \u00fa\u010dtov\u00e1n\u00ed. Je t\u0159eba zohlednit i DPH a jeho dopady v\u00a0p\u0159\u00edpad\u011b, \u017ee organizace je pl\u00e1tcem DPH.<\/p>\n<h2>P\u0159\u00edklad<\/h2>\n<p>Organizace na z\u00e1klad\u011b popt\u00e1vky klient\u016f realizuje pr\u016fzkum z\u00e1jmu o p\u016fj\u010dovnu kompenza\u010dn\u00edch pom\u016fcek. Pr\u016fzkum byl vyhodnocen jako kladn\u00fd, proto se spole\u010dnost rozhodla u\u010dinit dal\u0161\u00ed kroky k\u00a0realizaci projektu a vypracovat pl\u00e1n n\u00e1klad\u016f a v\u00fdnos\u016f.<\/p>\n<p>N\u00e1klady projektu na jeden rok:<\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>1.\u00a0n\u00e1klady na spot\u0159ebovan\u00fd materi\u00e1l<\/td>\n<td>25.000 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>2.\u00a0n\u00e1kup drobn\u00e9ho hmotn\u00e9ho majetku<\/td>\n<td>400.000 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>3.\u00a0n\u00e1klady na spot\u0159ebovanou elektrickou energii, plyn a vodu<\/td>\n<td>170.000 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>4.\u00a0spot\u0159eba PHM<\/td>\n<td>120.000 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>5.\u00a0n\u00e1klady na opravu a udr\u017eov\u00e1n\u00ed<\/td>\n<td>40.000 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>6.\u00a0n\u00e1jemn\u00e9<\/td>\n<td>120.000 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>7.\u00a0ostatn\u00ed slu\u017eby<\/td>\n<td>180.000 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>8.\u00a0person\u00e1ln\u00ed n\u00e1klady<\/td>\n<td>290.000 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>9.\u00a0ostatn\u00ed provozn\u00ed n\u00e1klady<\/td>\n<td>25.000 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>10.\u00a0da\u0148 z\u00a0p\u0159\u00edjmu<\/td>\n<td>11.020 K\u010d<\/td>\n<\/tr>\n<tr>\n<td><strong>N\u00e1klady celkem<\/strong><\/td>\n<td><strong>1.381.020 K\u010d<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>V\u00fdnosy projektu na jeden rok:<\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td>1. tr\u017eby za poskytnut\u00e9 slu\u017eby<\/td>\n<td>1.420.000 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>2.\u00a0ostatn\u00ed provozn\u00ed v\u00fdnosy<\/td>\n<td>3.000 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>3.\u00a0ostatn\u00ed finan\u010dn\u00ed v\u00fdnosy<\/td>\n<td>5.000 K\u010d<\/td>\n<\/tr>\n<tr>\n<td><strong>V\u00fdnosy celkem<\/strong><\/td>\n<td><strong>1.428.000 K\u010d<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>P\u0159edpokl\u00e1dan\u00fd \u010dist\u00fd zisk: 46.980 K\u010d<\/strong><\/p>\n<p>Z\u00a0v\u00fd\u0161e popsan\u00e9ho p\u0159\u00edkladu n\u00e1m vypl\u00fdv\u00e1, \u017ee p\u016fj\u010dovna kompenza\u010dn\u00edch pom\u016fcek by za prvn\u00ed rok sv\u00e9 \u010dinnosti generovala \u010dist\u00fd zisk ve v\u00fd\u0161i 46.980 K\u010d.<\/p>\n<h2>Z\u00e1v\u011br<\/h2>\n<p>Dopl\u0148kov\u00e9 \u010dinnosti jsou vhodn\u00fdm n\u00e1strojem, kter\u00fd m\u016f\u017ee neziskov\u00e1 organizace vyu\u017e\u00edt pro generov\u00e1n\u00ed vlastn\u00edch zdroj\u016f. Tyto \u010dinnosti ov\u0161em nem\u016f\u017ee financovat v\u00a0r\u00e1mci dota\u010dn\u00edch program\u016f, je t\u0159eba proto na jejich realizaci vyu\u017e\u00edt vlastn\u00ed prost\u0159edky, pop\u0159\u00edpad\u011b zvolit jin\u00e9 zp\u016fsoby financov\u00e1n\u00ed jako je nap\u0159\u00edklad kr\u00e1tkodob\u00fd \u00fav\u011br.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Jak definovat dopl\u0148kov\u00e9 \u010dinnosti Dopl\u0148kov\u00e9 \u010dinnosti jsou vykon\u00e1v\u00e1ny neziskovou organizac\u00ed na z\u00e1klad\u011b \u017eivnostensk\u00e9ho opr\u00e1vn\u011bn\u00ed, koncesn\u00ed listiny a z\u00e1rove\u0148 i akreditace M\u0160MT (oblast akreditovan\u00e9ho vzd\u011bl\u00e1v\u00e1n\u00ed). Tato &#8230;<\/p>\n","protected":false},"author":18,"featured_media":10645,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[8,38],"tags":[250],"class_list":["post-10641","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","category-neziskove-organizace","tag-verejne-prospesny-poplatnik"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10641","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=10641"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10641\/revisions"}],"predecessor-version":[{"id":10647,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/10641\/revisions\/10647"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/10645"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=10641"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=10641"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=10641"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}