{"id":12629,"date":"2023-11-20T08:00:00","date_gmt":"2023-11-20T07:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=12629"},"modified":"2025-11-28T08:43:16","modified_gmt":"2025-11-28T07:43:16","slug":"jak-uctovat-o-inventarizacnich-rozdilech-u-zasob","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-o-inventarizacnich-rozdilech-u-zasob\/","title":{"rendered":"Jak \u00fa\u010dtovat o inventariza\u010dn\u00edch rozd\u00edlech u z\u00e1sob?"},"content":{"rendered":"

Jak na \u00fa\u010dtov\u00e1n\u00ed inventariza\u010dn\u00edch p\u0159ebytk\u016f z\u00e1sob\u00a0<\/h2>\n

V\u00a0p\u0159\u00edpad\u011b, \u017ee v\u00fdsledkem inventarizace, tj. porovn\u00e1n\u00ed stavu dle inventury se stavem dle skladn\u00edch karet<\/a>, je inventariza\u010dn\u00ed p\u0159ebytek (stav skute\u010dn\u00fd je vy\u0161\u0161\u00ed ne\u017e stav dle skladov\u00e9 evidence), pro\u00fa\u010dtujeme tento rozd\u00edl \u00fa\u010detn\u00edm z\u00e1pisem: MD \u00fa\u010det 112 \u2013 Materi\u00e1l na sklad\u011b, resp. 132 \u2013 Zbo\u017e\u00ed na sklad\u011b \/ D \u00fa\u010det 648 \u2013 Ostatn\u00ed provozn\u00ed v\u00fdnosy<\/strong>.<\/p>\n

Ocen\u011bn\u00ed inventariza\u010dn\u00edch p\u0159ebytk\u016f z\u00e1sob se provede na \u00farovni reproduk\u010dn\u00ed po\u0159izovac\u00ed ceny, tj. ceny, za kterou by byly z\u00e1soby po\u0159\u00edzeny v\u00a0dob\u011b, kdy se o nich \u00fa\u010dtuje.<\/p>\n

\n

\n

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

Jak na \u00fa\u010dtov\u00e1n\u00ed inventariza\u010dn\u00ed manka\u00a0<\/h2>\n

V\u00a0p\u0159\u00edpad\u011b, \u017ee v\u00fdsledkem inventarizace, tj. porovn\u00e1n\u00ed stavu dle inventury se stavem dle skladn\u00edch karet, je inventariza\u010dn\u00ed manko (stav skute\u010dn\u00fd je ni\u017e\u0161\u00ed ne\u017e stav dle skladov\u00e9 evidence), pro\u00fa\u010dtujeme tento rozd\u00edl \u00fa\u010detn\u00edm z\u00e1pisem: MD \u00fa\u010det 549 \u2013 Manka, \u0161kody, kr\u00e1de\u017ee \/ D \u00fa\u010det 112 \u2013 Materi\u00e1l na sklad\u011b, resp. 132 \u2013 Zbo\u017e\u00ed na sklad\u011b<\/strong>.<\/p>\n

Ocen\u011bn\u00ed inventariza\u010dn\u00edch mank z\u00e1sob se provede dle zvolen\u00e9 metodiky oce\u0148ov\u00e1n\u00ed z\u00e1sob p\u0159i vy\u0159azen\u00ed<\/a>, tj. v\u00a0historick\u00e9m ocen\u011bn\u00ed, metodou \u201efirst-in, first-out (FIFO)\u201c, na \u00farovni v\u00e1\u017een\u00e9ho aritmetick\u00e9ho pr\u016fm\u011bru prom\u011bnliv\u00e9ho \u010di periodick\u00e9ho, p\u0159\u00edpadn\u011b dle syst\u00e9mu pevn\u00e9 skladov\u00e9 ceny.<\/p>\n

\"Uk\u00e1zka
Uk\u00e1zka tiskov\u00e9 sestavy Skladov\u00e1 karta k z\u00e1sob\u011b \u201eBrusle ledn\u00ed\u201c. V tiskov\u00e9 sestav\u011b vid\u00edme seznam pohyb\u016f pro inventarizaci.<\/figcaption><\/figure>\n

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

V\u00fdsledkem procesu inventarizace je v\u00a0ide\u00e1ln\u00edm p\u0159\u00edpad\u011b nulov\u00fd rozd\u00edl mezi stavem z\u00e1sob materi\u00e1lu a zbo\u017e\u00ed dle inventury a stavem dle skladov\u00e9 evidence. Pokud je v\u0161ak stav z\u00e1sob dle inventury vy\u0161\u0161\u00ed ne\u017e stav dle skladov\u00e9 evidence, jedn\u00e1 se o inventariza\u010dn\u00ed p\u0159ebytek, kter\u00fd se \u00fa\u010dtuje ve prosp\u011bch \u00fa\u010detn\u00edch v\u00fdnos\u016f. Pokud je stav z\u00e1sob dle inventury ni\u017e\u0161\u00ed ne\u017e stav dle skladov\u00e9 evidence<\/a>, jedn\u00e1 se o inventariza\u010dn\u00ed manko, kter\u00e9 se \u00fa\u010dtuje na vrub \u00fa\u010detn\u00edch n\u00e1klad\u016f.\u00a0<\/p>\n","protected":false},"excerpt":{"rendered":"

Jak na \u00fa\u010dtov\u00e1n\u00ed inventariza\u010dn\u00edch p\u0159ebytk\u016f z\u00e1sob\u00a0 V\u00a0p\u0159\u00edpad\u011b, \u017ee v\u00fdsledkem inventarizace, tj. porovn\u00e1n\u00ed stavu dle inventury se stavem dle skladn\u00edch karet, je inventariza\u010dn\u00ed p\u0159ebytek (stav skute\u010dn\u00fd …<\/p>\n","protected":false},"author":12,"featured_media":12630,"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-12629","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\/12629","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=12629"}],"version-history":[{"count":7,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12629\/revisions"}],"predecessor-version":[{"id":17613,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12629\/revisions\/17613"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12630"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12629"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12629"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12629"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}