{"id":12539,"date":"2023-11-13T08:00:00","date_gmt":"2023-11-13T07:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=12539"},"modified":"2025-07-15T10:33:38","modified_gmt":"2025-07-15T08:33:38","slug":"ucet-58x-jak-uctovat-o-zasobach-vlastni-vyroby","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/ucet-58x-jak-uctovat-o-zasobach-vlastni-vyroby\/","title":{"rendered":"\u00da\u010det 58x – Jak \u00fa\u010dtovat o z\u00e1sob\u00e1ch vlastn\u00ed v\u00fdroby?"},"content":{"rendered":"

Jak \u00fa\u010dtovat nedokon\u010denou v\u00fdrobu<\/h2>\n

Jestli\u017ee \u00fa\u010detn\u00ed jednotka<\/a> vynalo\u017e\u00ed prvotn\u00ed n\u00e1klady na v\u00fdrobu nedokon\u010den\u00e9 v\u00fdroby, jako\u017eto prvn\u00ed f\u00e1ze z\u00e1sob vlastn\u00ed v\u00fdroby, je nutn\u00e9 tyto n\u00e1klady aktivovat do vstupn\u00ed ceny z\u00e1sob nedokon\u010den\u00e9 v\u00fdroby. \u00da\u010detn\u011b se zachyt\u00ed \u00fa\u010detn\u00edm z\u00e1pisem MD 121 \u2013 Nedokon\u010den\u00e1 v\u00fdroba \/ D 581 \u2013 Zm\u011bna stavu nedokon\u010den\u00e9 v\u00fdroby<\/strong>. N\u00e1sledn\u00e9 vyskladn\u011bn\u00ed z\u00e1sob nedokon\u010den\u00e9 v\u00fdroby za \u00fa\u010delem v\u00fdroby polotovar\u016f vlastn\u00ed v\u00fdroby se za\u00fa\u010dtuje opa\u010dn\u00fdm \u00fa\u010detn\u00edm z\u00e1pisem, tj. MD 581 \u2013 Zm\u011bna stavu nedokon\u010den\u00e9 v\u00fdroby \/ D 121 \u2013 Nedokon\u010den\u00e1 v\u00fdroba<\/strong>.<\/p>\n

Jak \u00fa\u010dtovat polotovary vlastn\u00ed v\u00fdroby\u00a0<\/h2>\n

Jestli\u017ee \u00fa\u010detn\u00ed jednotka vynalo\u017e\u00ed dal\u0161\u00ed n\u00e1klady na v\u00fdrobu polotovar\u016f vlastn\u00ed v\u00fdroby, jako\u017eto druh\u00e9 f\u00e1ze z\u00e1sob vlastn\u00ed v\u00fdroby, je nutn\u00e9 tyto n\u00e1klady aktivovat spole\u010dn\u011b s\u00a0hodnotou vyskladn\u011bn\u00e9 nedokon\u010den\u00e9 v\u00fdroby do vstupn\u00ed ceny z\u00e1sob polotovar\u016f vlastn\u00ed v\u00fdroby. \u00da\u010detn\u011b se zachyt\u00ed \u00fa\u010detn\u00edm z\u00e1pisem MD 122 \u2013 Polotovary vlastn\u00ed v\u00fdroby \/ D 582 \u2013 Zm\u011bna stavu vlastn\u00ed v\u00fdroby<\/strong>. N\u00e1sledn\u00e9 vyskladn\u011bn\u00ed z\u00e1sob polotovar\u016f vlastn\u00ed v\u00fdroby za \u00fa\u010delem v\u00fdroby v\u00fdrobk\u016f se za\u00fa\u010dtuje opa\u010dn\u00fdm \u00fa\u010detn\u00edm z\u00e1pisem, tj. MD 582 \u2013 Zm\u011bna stavu polotovar\u016f vlastn\u00ed v\u00fdroby \/ D 122 \u2013 Polotovary vlastn\u00ed v\u00fdroby<\/strong>.<\/p>\n

\n

\n

St\u00e1hn\u011bte si bezplatnou verzi Money S3 Start<\/a>.<\/p>\n <\/div>\n <\/b><\/p>\n

Jak \u00fa\u010dtovat v\u00fdrobky<\/h2>\n

Jestli\u017ee \u00fa\u010detn\u00ed jednotka vynalo\u017e\u00ed dal\u0161\u00ed n\u00e1klady na v\u00fdrobu v\u00fdrobk\u016f, jako\u017eto t\u0159et\u00ed f\u00e1ze z\u00e1sob vlastn\u00ed v\u00fdroby, je nutn\u00e9 tyto n\u00e1klady aktivovat spole\u010dn\u011b s\u00a0hodnotou vyskladn\u011bn\u00fdch polotovar\u016f vlastn\u00ed v\u00fdroby do vstupn\u00ed ceny z\u00e1sob v\u00fdrobk\u016f. \u00da\u010detn\u011b se zachyt\u00ed \u00fa\u010detn\u00edm z\u00e1pisem MD 123 \u2013 V\u00fdrobky \/ D 583 \u2013 Zm\u011bna stavu v\u00fdrobk\u016f<\/strong>. N\u00e1sledn\u00e9 vyskladn\u011bn\u00ed z\u00e1sob v\u00fdrobk\u016f se za\u00fa\u010dtuje opa\u010dn\u00fdm \u00fa\u010detn\u00edm z\u00e1pisem, tj. MD 583 \u2013 Zm\u011bna stavu v\u00fdrobk\u016f \/ D 123 \u2013 V\u00fdrobky<\/strong>.<\/p>\n

Jak na inventarizaci z\u00e1sob vlastn\u00ed v\u00fdroby (inventariza\u010dn\u00edch rozd\u00edl\u016f z\u00e1sob)<\/h2>\n

V\u00a0p\u0159\u00edpad\u011b \u00fa\u010dtov\u00e1n\u00ed inventariza\u010dn\u00edch rozd\u00edl\u016f u z\u00e1sob vlastn\u00ed v\u00fdroby nast\u00e1v\u00e1 specifikum p\u0159i \u00fa\u010dtov\u00e1n\u00ed inventariza\u010dn\u00edch p\u0159ebytk\u016f, kter\u00e9 se \u00fa\u010dtuj\u00ed ve prosp\u011bch nikoliv ostatn\u00edch provozn\u00edch v\u00fdnos\u016f, n\u00fdbr\u017e ve prosp\u011bch \u00fa\u010dt\u016f \u00fa\u010dtov\u00e9 skupiny 58 \u2013 Zm\u011bna stavu z\u00e1sob vlastn\u00ed v\u00fdroby<\/strong>. Inventariza\u010dn\u00ed manka se \u00fa\u010dtuj\u00ed standardn\u011b na vrub \u00fa\u010dtu 549 \u2013 Manka, \u0161kody a kr\u00e1de\u017ee<\/strong>.<\/p>\n

\u00a0<\/span><\/p>\n

TIP: Podrobn\u00e9 informace k \u00fa\u010dtov\u00e1n\u00ed inventariza\u010dn\u00edch rozd\u00edl\u016f najdete v tomto \u010dl\u00e1nku<\/a>.<\/p>\n<\/div>\n

\"\"
Uk\u00e1zka skladov\u00e9 p\u0159\u00edjemky k polotovar\u016fm vlastn\u00ed v\u00fdroby. V p\u0159\u00edjemce vid\u00edme vlo\u017eenou skladovou kartu Polotovar v hodnot\u011b K\u010d 2.000,– a \u00fa\u010dtov\u00e1n\u00edm 122 \/ 582.<\/figcaption><\/figure>\n

Z\u00e1v\u011br<\/h2>\n

Z\u00e1soby vlastn\u00ed v\u00fdroby, tj. nedokon\u010den\u00e1 v\u00fdroba, polotovary vlastn\u00ed v\u00fdroby a v\u00fdrobky se vyzna\u010duj\u00ed specifick\u00fdm \u00fa\u010dtov\u00e1n\u00edm jejich p\u0159\u00edr\u016fstk\u016f a \u00fabytk\u016f. P\u0159i tomto \u00fa\u010dtov\u00e1n\u00ed se pou\u017e\u00edvaj\u00ed \u00fa\u010dty zm\u011bn stavu z\u00e1sob \u00fa\u010dtov\u00e9 skupiny 58, souvzta\u017en\u011b s\u00a0\u00fa\u010dty \u00fa\u010dtov\u00e9 skupiny 12 \u2013 Z\u00e1soby vlastn\u00ed v\u00fdroby<\/strong>. V\u00a0p\u0159\u00edpad\u011b inventariza\u010dn\u00edch p\u0159ebytk\u016f se \u00fa\u010dtuje nikoliv ve prosp\u011bch ostatn\u00edch provozn\u00edch v\u00fdnos\u016f, n\u00fdbr\u017e ve prosp\u011bch \u00fa\u010dt\u016f \u00fa\u010dtov\u00e9 skupiny 58 \u2013 Zm\u011bna stavu z\u00e1sob vlastn\u00ed v\u00fdroby<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"

Jak \u00fa\u010dtovat nedokon\u010denou v\u00fdrobu Jestli\u017ee \u00fa\u010detn\u00ed jednotka vynalo\u017e\u00ed prvotn\u00ed n\u00e1klady na v\u00fdrobu nedokon\u010den\u00e9 v\u00fdroby, jako\u017eto prvn\u00ed f\u00e1ze z\u00e1sob vlastn\u00ed v\u00fdroby, je nutn\u00e9 tyto n\u00e1klady aktivovat …<\/p>\n","protected":false},"author":12,"featured_media":12540,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[360],"tags":[58,400,218,399,361,362,332],"class_list":["post-12539","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jak-uctovat","tag-money-s3","tag-ucetni-pojmy","tag-ucetni-program","tag-ucetni-zasady-a-zakon-o-ucetnictvi","tag-uctovani-zasob","tag-uctovani-zuctovacich-vztahu","tag-vedeni-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12539","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\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=12539"}],"version-history":[{"count":16,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12539\/revisions"}],"predecessor-version":[{"id":17602,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12539\/revisions\/17602"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12540"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12539"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12539"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12539"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}