{"id":11673,"date":"2023-08-16T08:00:00","date_gmt":"2023-08-16T06:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=11673"},"modified":"2023-11-28T14:37:26","modified_gmt":"2023-11-28T13:37:26","slug":"jak-ocenit-zasoby-vytvorene-vlastni-cinnosti","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-ocenit-zasoby-vytvorene-vlastni-cinnosti\/","title":{"rendered":"Jak ocenit z\u00e1soby vytvo\u0159en\u00e9 vlastn\u00ed \u010dinnost\u00ed?"},"content":{"rendered":"<p>Vyhl\u00e1\u0161ka \u010d.500\/2002 Sb. v souladu s \u00a7 49 umo\u017e\u0148uje oce\u0148ovat z\u00e1soby vyroben\u00e9 vlastn\u00ed \u010dinnost\u00ed dv\u011bma metodami:<\/p>\n<ul>\n<li>ve skute\u010dn\u00e9 v\u00fd\u0161i<\/li>\n<li>v\u00a0p\u0159edem stanoven\u00fdch n\u00e1kladech a to na z\u00e1klad\u011b vlastn\u00ed kalkulace v\u00fdroby.<\/li>\n<\/ul>\n<p>Ocen\u011bn\u00ed z\u00e1sob vyroben\u00fdch vlastn\u00ed \u010dinnost\u00ed mus\u00ed zahrnovat v\u0161echny n\u00e1klady, kter\u00e9 souvisej\u00ed s\u00a0v\u00fdrobou. Zodpov\u011bdnost\u00ed \u00fa\u010detn\u00ed jednotky je spr\u00e1vn\u011b vyhodnotit, kter\u00e9 n\u00e1klady p\u0159\u00edmo nebo nep\u0159\u00edmo souvisej\u00ed s\u00a0v\u00fdrobou a tyto n\u00e1klady mus\u00ed zahrnout do ocen\u011bn\u00ed\u00a0v\u00fdrobku (tzv. kalkula\u010dn\u00ed jednice).<\/p>\n<h2>Co jsou n\u00e1klady vynalo\u017een\u00e9 na v\u00fdrobu a n\u00e1klady vztahuj\u00edc\u00ed se k\u00a0v\u00fdrob\u011b?<\/h2>\n<p>Jsou to n\u00e1klady, u nich\u017e existuje p\u0159\u00edm\u00e1 nebo p\u0159\u00ed\u010dinn\u00e1 souvislost s\u00a0v\u00fdrobou a hlavn\u011b jsou vynalo\u017eeny <strong>\u00fa\u010deln\u011b<\/strong>. Pokud je pr\u00e1ce ne\u00fa\u010deln\u00e1 nebo se pl\u00fdtv\u00e1 materi\u00e1lem, kapacita nen\u00ed pln\u011b vyu\u017e\u00edv\u00e1na nejedn\u00e1 se o p\u0159\u00edmou souvislost s v\u00fdrobou.<\/p>\n<h2>Co jsou \u00fa\u010deln\u011b vynalo\u017een\u00e9 n\u00e1klady?<\/h2>\n<p>\u00da\u010deln\u011b vynalo\u017een\u00fd p\u0159\u00edm\u00fd i nep\u0159\u00edm\u00fd n\u00e1klad je takov\u00fd, kter\u00fd byl vynalo\u017een efektivn\u011b, hospod\u00e1rn\u011b a je nezbytn\u00fd pro uveden\u00ed z\u00e1sob na jejich sou\u010dasn\u00e9 m\u00edsto a do po\u017eadovan\u00e9ho stavu.<\/p>\n<p><strong>P\u0159\u00edm\u00e9 n\u00e1klady<\/strong> jsou n\u00e1klady p\u0159\u00edmo vynalo\u017een\u00e9 na v\u00fdrobu jednoho kusu v\u00fdrobku tzv. kalkula\u010dn\u00ed jednice a lze je ke kalkula\u010dn\u00ed jednici p\u0159\u00edmo p\u0159i\u0159adit. Jedn\u00e1 se v\u011bt\u0161inou o n\u00e1klady variabiln\u00ed, kter\u00e9 se zvy\u0161uj\u00ed s\u00a0r\u016fstem objemu v\u00fdroby.<\/p>\n<ul>\n<li>p\u0159\u00edm\u00fd materi\u00e1l (spot\u0159eba z\u00e1kladn\u00edho materi\u00e1lu p\u0159i v\u00fdrob\u011b)<\/li>\n<li>p\u0159\u00edm\u00e9 mzdy (hrub\u00e9 mzdy v\u010detn\u011b soci\u00e1ln\u00edho a zdravotn\u00edho poji\u0161t\u011bn\u00ed)<\/li>\n<li>subdod\u00e1vky od dodavatel\u016f, kter\u00e9 jsou sou\u010d\u00e1st\u00ed v\u00fdrobku<\/li>\n<\/ul>\n<p><strong>Nep\u0159\u00edm\u00e9 n\u00e1klady<\/strong> jsou n\u00e1klady, kter\u00e9 souvisej\u00ed s\u00a0v\u00fdrobou, jsou \u00fa\u010deln\u011b a \u00fa\u010delov\u011b vynalo\u017eeny na v\u00fdrobu, ale ke kalkula\u010dn\u00ed jednici je lze p\u0159i\u0159adit pouze alokov\u00e1n\u00edm pomoc\u00ed vhodn\u00e9 rozvrhov\u00e9 z\u00e1kladny (rozvrhov\u00e9ho kl\u00ed\u010de). Nep\u0159\u00edm\u00e9 n\u00e1klady mohou b\u00fdt fixn\u00ed i variabiln\u00ed.<\/p>\n<ul>\n<li>Spot\u0159eba energi\u00ed<\/li>\n<li>V\u00fdkonov\u00e9 a \u010dasov\u00e9 odpisy v\u00fdrobn\u00edho za\u0159\u00edzen\u00ed<\/li>\n<li>Odpisy budov slou\u017e\u00edc\u00edch k v\u00fdrob\u011b<\/li>\n<li>N\u00e1jemn\u00e9 v\u00fdrobn\u00edch prostor<\/li>\n<li>N\u00e1klady na technickou p\u0159\u00edpravu v\u00fdroby<\/li>\n<li>N\u00e1klady na \u00fadr\u017ebu v\u00fdrobn\u00edch stroj\u016f<\/li>\n<li>N\u00e1klady na kontrolu kvality<\/li>\n<\/ul>\n<p>Do kalkulace ceny z\u00e1sob vytvo\u0159en\u00fdch vlastn\u00ed \u010dinnost\u00ed nesm\u00ed b\u00fdt prom\u00edtnuty n\u00e1klady na administrativu, finan\u010dn\u00ed n\u00e1klady prodejn\u00ed a odbytov\u00e9 n\u00e1klady, kter\u00e9 s\u00a0v\u00fdrobou nesouvisej\u00ed. D\u00e1le sem nepat\u0159\u00ed n\u00e1klady ne\u00fa\u010deln\u011b vynalo\u017een\u00e9 a n\u00e1klady spojen\u00e9 s\u00a0nevyu\u017eitou kapacitou.<\/p>\n<p><strong>P\u0159\u00edklad n\u00e1klad\u016f ne\u00fa\u010deln\u011b vynalo\u017een\u00fdch<\/strong>:<\/p>\n<ul>\n<li>Neobvykl\u00e9 mno\u017estv\u00ed odpadu<\/li>\n<li>Vyhnuteln\u00e9 \u0161kody<\/li>\n<li>Ne\u00fa\u010deln\u011b vynalo\u017een\u00e9 pr\u00e1ce<\/li>\n<li>N\u00e1klady souvisej\u00edc\u00ed s\u00a0nevyu\u017eitou kapacitou<\/li>\n<\/ul>\n<h2>Jak nalo\u017eit s\u00a0n\u00e1klady souvisej\u00edc\u00ed s\u00a0nevyu\u017eitou kapacitou nebo neobvykle vysoce vyu\u017eitou kapacitou?<\/h2>\n<p>B\u011b\u017en\u00fdm vyu\u017eit\u00edm kapacity je p\u0159edpokl\u00e1dan\u00fd objem v\u00fdroby za b\u011b\u017en\u00fdch okolnost\u00ed. Pokud je v\u00fdrobn\u00ed za\u0159\u00edzen\u00ed vyu\u017e\u00edv\u00e1no m\u00e9n\u011b nebo se v\u00fdrobn\u00ed za\u0159\u00edzen\u00ed v\u016fbec nevyu\u017e\u00edv\u00e1, nem\u016f\u017ee b\u00fdt pou\u017eito pro rozvrhovou z\u00e1kladnu. Pro alokaci fixn\u00edch n\u00e1klad\u016f na kalkula\u010dn\u00ed jednici, mus\u00ed b\u00fdt pou\u017eito v\u00fdhradn\u011b b\u011b\u017en\u00e9 vyu\u017eit\u00ed kapacity. Zbytek nep\u0159i\u0159azen\u00fdch fixn\u00edch n\u00e1klad\u016f je n\u00e1kladem b\u011b\u017en\u00e9ho obdob\u00ed. Pokud se skute\u010dn\u00fd objem v\u00fdroby bl\u00ed\u017e\u00ed b\u011b\u017en\u00e9 kapacit\u011b, lze skute\u010dn\u00fd objem v\u00fdroby jako rozvrhovou z\u00e1kladnu vyu\u017e\u00edt.<\/p>\n<p>P\u0159i nezvykle vysok\u00e9m vyu\u017eit\u00ed v\u00fdrobn\u00ed kapacity se hodnota nep\u0159\u00edm\u00fdch fixn\u00edch n\u00e1klad\u016f p\u0159i\u0159azen\u00e1 na kalkula\u010dn\u00ed jednici sn\u00ed\u017e\u00ed tak, aby z\u00e1soby nebyly ocen\u011bny nad \u00farovn\u00ed skute\u010dn\u00fdch n\u00e1klad\u016f. Variabiln\u00ed nep\u0159\u00edm\u00e9 n\u00e1klady se p\u0159i\u0159azuj\u00ed na kalkula\u010dn\u00ed jednici podle skute\u010dn\u00e9ho vyu\u017eit\u00ed v\u00fdrobn\u00edch za\u0159\u00edzen\u00ed.<\/p>\n<p><em>P\u0159\u00edklad v\u00fdroby p\u00e1nsk\u00e9 ko\u0161ile:<\/em><\/p>\n<p><em>P\u0159\u00edm\u00e9 n\u00e1klady: spot\u0159eba materi\u00e1lu (l\u00e1tka, nit\u011b, knofl\u00edky); mzda \u0161vadlen a ostatn\u00edch d\u011bln\u00edk\u016f, kte\u0159\u00ed se na v\u00fdrob\u011b pod\u00edlej\u00ed, st\u0159\u00edhaj\u00ed, \u017eehl\u00ed, skl\u00e1daj\u00ed atd.<\/em><\/p>\n<p><em>Nep\u0159\u00edm\u00e9 n\u00e1klady: spot\u0159eba energie, \u010dasov\u00e9 odpisy \u0161ic\u00edch a \u017eehlic\u00edch stroj\u016f, n\u00e1jemn\u00e9 budov, mzdy \u00fadr\u017eb\u00e1\u0159\u016f stroj\u016f.<\/em><\/p>\n<h2>Jak zvolit vhodnou rozvrhovou z\u00e1kladnu pro alokaci nep\u0159\u00edm\u00fdch n\u00e1klad\u016f?<\/h2>\n<p>Pro zvolen\u00ed spr\u00e1vn\u00e9 rozvrhov\u00e9 z\u00e1kladny (aloka\u010dn\u00edho kl\u00ed\u010de) je pot\u0159eba hledat hodnotu, kter\u00e1 nejv\u00edce ovliv\u0148uje v\u00fd\u0161i t\u011bchto n\u00e1klad\u016f a z\u00e1rove\u0148 je stabiln\u00ed a kvantifikovateln\u00e1.<\/p>\n<p><strong>P\u0159\u00edklady vhodn\u00fdch aloka\u010dn\u00edch kl\u00ed\u010d\u016f:<\/strong><\/p>\n<ul>\n<li>Spot\u0159eba energi\u00ed : spot\u0159ebovan\u00e1 energie pro v\u0161echna odd\u011blen\u00ed t\u00fdkaj\u00edc\u00ed se v\u00fdroby.<\/li>\n<li>V\u00fdkonov\u00e9 odpisy: po\u010det vyroben\u00fdch kus\u016f<\/li>\n<li>\u010casov\u00e9 odpisy: pr\u016fm\u011brn\u00fd objem v\u00fdroby na dan\u00e9m stroji za n\u011bkolik obdob\u00ed<\/li>\n<li>N\u00e1jemn\u00e9 v\u00fdrobn\u00edch prostor: metry \u010dtvere\u010dn\u00edch slou\u017e\u00edc\u00ed k\u00a0v\u00fdrob\u011b<\/li>\n<li>\u00dadr\u017eba v\u00fdrobn\u00edch stroj\u016f: po\u010det hodin, kdy bylo za\u0159\u00edzen\u00ed v\u00a0provozu<\/li>\n<\/ul>\n<link rel=\"stylesheet\" 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zas\u00edl\u00e1ny maxim\u00e1ln\u011b dvakr\u00e1t do m\u011bs\u00edce. Z odb\u011bru se m\u016f\u017eete kdykoliv odhl\u00e1sit.\">info<\/a>\n                <\/p>\n            <\/div>\n        <\/div>\n\n        <div class=\"ffooter\">\n            <div class=\"se-body\">\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadejte v\u00e1\u0161 e-mail\" \/>\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11673\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\n\n                <div class=\"se-submit\">\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chci b\u00fdt v obraze\">Chci b\u00fdt v obraze<\/button>\n                                          <p class=\"mlctr success\" style=\"display: none;\">D\u011bkujeme, <strong>zkontrolujte Va\u0161i e-mailovou schr\u00e1nku<\/strong> pro potvrzen\u00ed odb\u011bru.<\/p>\n                                    <\/div>\n            <\/div>\n                          <p class=\"smart-disclaimer\">Odesl\u00e1n\u00edm souhlas\u00edte s na\u0161imi\n                <a href=\"https:\/\/money.cz\/ochrana-osobnich-udaju\/#zzvou\" target=\"_blank\">z\u00e1sadami pro zpracov\u00e1n\u00ed osobn\u00edch \u00fadaj\u016f<\/a>.\n              <\/p>\n                    <\/div>\n    <\/div>\n<\/form>\n<h2>Co neopomenout p\u0159i zpracov\u00e1n\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky?<\/h2>\n<p>Vyhl\u00e1\u0161ka \u010d. 500\/2022 Sb. umo\u017e\u0148uje oce\u0148ovat z\u00e1soby vyroben\u00e9 vlastn\u00ed \u010dinnost\u00ed ve skute\u010dn\u00fdch nebo p\u0159edem stanoven\u00fdch n\u00e1kladech. Pokud \u00fa\u010detn\u00ed jednotka oce\u0148uje z\u00e1soby za pou\u017eit\u00ed metody p\u0159edem stanoven\u00fdch n\u00e1klad\u016f mus\u00ed alespo\u0148 na konci \u00fa\u010detn\u00edho obdob\u00ed porovnat p\u0159edem stanoven\u00e9 vlastn\u00ed n\u00e1klady se skute\u010dn\u00fdmi n\u00e1klady. Toto je pot\u0159eba vyhodnotit a zjistit, zda nevznikl v\u00fdznamn\u00fd rozd\u00edl mezi ocen\u011bn\u00edm z\u00e1sob dle p\u0159edem stanoven\u00fdch n\u00e1klad\u016f a skute\u010dn\u00fdch n\u00e1klad\u016f. Pokud byl identifikov\u00e1n v\u00fdznamn\u00fd rozd\u00edl, je nezbytn\u00e9 upravit ocen\u011bn\u00ed na \u00farove\u0148 skute\u010dn\u00fdch n\u00e1klad\u016f, proto\u017ee \u00fa\u010detn\u00ed jednotka v\u00a0souladu s \u00a77 odst. 2 z\u00e1kona \u010d. 563\/1991 Sb. o \u00fa\u010detnictv\u00ed je povinna pou\u017e\u00edt metodu, kter\u00e1 l\u00e9pe zobrazuje skute\u010dn\u00fd stav.<\/p>\n<p>Tato \u00faprava p\u0159edstavuje <strong>zm\u011bnu odhadu<\/strong> a mus\u00ed b\u00fdt za\u00fa\u010dtov\u00e1na <strong>do b\u011b\u017en\u00e9ho \u00fa\u010detn\u00edho obdob\u00ed<\/strong> do v\u00fdsledovky na \u00fa\u010dty skupiny 58 Zm\u011bna stavu z\u00e1sob vytvo\u0159en\u00fdch vlastn\u00ed \u010dinnost\u00ed.<\/p>\n<p>Pokud ale \u00fa\u010detn\u00ed jednotka za\u010dne do vlastn\u00edch n\u00e1klad\u016f zahrnovat n\u011bjak\u00e9 dal\u0161\u00ed nep\u0159\u00edm\u00e9 n\u00e1klady nebo t\u0159eba roz\u0161\u00ed\u0159\u00ed v\u00fdrobn\u00ed re\u017eii, jedn\u00e1 se o <strong>zm\u011bnu metody<\/strong> a je nutn\u00e9 postupovat v\u00a0souladu s\u00a0NUR I-29 Opravy chyb, zm\u011bny v\u00a0\u00fa\u010detn\u00edch odhadech a zm\u011bny v\u00a0\u00fa\u010detn\u00edch metod\u00e1ch. Dopad t\u00e9to zm\u011bny metody je pot\u0159eba do\u00a0\u00fa\u010detnictv\u00ed prom\u00edtnou retrospektivn\u011b a za\u00fa\u010dtovat rozvahov\u011b s\u00a0dopadem <strong>do zisk\u016f minul\u00fdch let<\/strong>.<\/p>\n<p>\u00da\u010detn\u00ed jednotka rovn\u011b\u017e na konci \u00fa\u010detn\u00edho obdob\u00ed p\u0159i inventarizaci z\u00e1sob rovn\u011b\u017e zji\u0161\u0165uje, zda u z\u00e1sob vytvo\u0159en\u00fdch vlastn\u00ed \u010dinnost\u00ed nedo\u0161lo ke sn\u00ed\u017een\u00ed hodnoty. Pokud <strong>ocen\u011bn\u00ed z\u00e1sob<\/strong> vytvo\u0159en\u00fdch vlastn\u00ed \u010dinnost\u00ed v\u010detn\u011b o\u010dek\u00e1van\u00fdch n\u00e1klad\u016f na jejich \u00fapln\u00e9 dokon\u010den\u00ed v\u00a0budoucnosti <strong>je vy\u0161\u0161\u00ed ne\u017e o\u010dek\u00e1van\u00e1 prodejn\u00ed cena<\/strong>, je povinna \u00fa\u010detn\u00ed jednotka toto zohlednit v\u00a0ocen\u011bn\u00ed z\u00e1sob a <strong>vytvo\u0159it opravnou polo\u017eku<\/strong>.<\/p>\n<p>Pokud \u00fa\u010detn\u00ed jednotka uzav\u0159ela smlouvu na tzn. <strong>ztr\u00e1tov\u00e9 projekty<\/strong> a je definov\u00e1n objem v\u00fdroby, k n\u011bmu\u017e se \u00fa\u010detn\u00ed jednotka zav\u00e1zala v\u00a0budoucnosti, pak na tyto ztr\u00e1ty vytvo\u0159\u00ed <strong>rezervu na ztr\u00e1tov\u00e9 projekty.<\/strong><\/p>\n<p>Je d\u016fle\u017eit\u00e9, aby \u00fa\u010detn\u00ed jednotka m\u011bla zpracov\u00e1nu intern\u00ed sm\u011brnici, kde je detailn\u011b pops\u00e1n zp\u016fsob ocen\u011bn\u00ed z\u00e1sob vytvo\u0159en\u00fdch vlastn\u00ed \u010dinnost\u00ed v\u010detn\u011b popisu kalkula\u010dn\u00edho vzorce, rozli\u0161en\u00ed n\u00e1klad\u016f na p\u0159\u00edm\u00e9 a nep\u0159\u00edm\u00e9 a zp\u016fsob alokace nep\u0159\u00edm\u00fdch n\u00e1klad\u016f. Metodu ocen\u011bn\u00ed z\u00e1sob vlastn\u00ed \u010dinnost\u00ed popisuje \u00fa\u010detn\u00ed jednotka ka\u017edoro\u010dn\u011b v\u00a0P\u0159\u00edloze k\u00a0\u00fa\u010detn\u00ed z\u00e1v\u011brce.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vyhl\u00e1\u0161ka \u010d.500\/2002 Sb. v souladu s \u00a7 49 umo\u017e\u0148uje oce\u0148ovat z\u00e1soby vyroben\u00e9 vlastn\u00ed \u010dinnost\u00ed dv\u011bma metodami: ve skute\u010dn\u00e9 v\u00fd\u0161i v\u00a0p\u0159edem stanoven\u00fdch n\u00e1kladech a to na &#8230;<\/p>\n","protected":false},"author":28,"featured_media":11674,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[6,35],"tags":[265,129,361,323],"class_list":["post-11673","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-ucetni-uzaverka","tag-ucetni-zaverka","tag-uctovani-zasob","tag-zasoby-vlastni-vyroby"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11673","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\/28"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=11673"}],"version-history":[{"count":6,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11673\/revisions"}],"predecessor-version":[{"id":11682,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/11673\/revisions\/11682"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/11674"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=11673"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=11673"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=11673"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}