{"id":12660,"date":"2023-11-27T08:00:00","date_gmt":"2023-11-27T07:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=12660"},"modified":"2025-07-31T18:02:49","modified_gmt":"2025-07-31T16:02:49","slug":"jak-uctovat-jednotlive-zpusoby-porizeni-zasob","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-jednotlive-zpusoby-porizeni-zasob\/","title":{"rendered":"Jak \u00fa\u010dtovat jednotliv\u00e9 zp\u016fsoby po\u0159\u00edzen\u00ed z\u00e1sob?"},"content":{"rendered":"

Jednotliv\u00e9 zp\u016fsoby po\u0159\u00edzen\u00ed z\u00e1sob a oce\u0148ov\u00e1n\u00ed z\u00e1sob p\u0159i po\u0159\u00edzen\u00ed<\/h2>\n

Po\u0159izovac\u00ed cena<\/h3>\n

Po\u0159izovac\u00ed cena je prvn\u00edm typem vstupn\u00ed ceny, kterou pou\u017eijeme zpravidla pro ocen\u011bn\u00ed z\u00e1sob p\u0159i po\u0159\u00edzen\u00ed<\/strong>. Dle \u010desk\u00fdch \u00fa\u010detn\u00edch p\u0159edpis\u016f je po\u0159izovac\u00ed cena definov\u00e1na takto:<\/p>\n

Po\u0159izovac\u00ed cena = cena po\u0159\u00edzen\u00ed + vedlej\u0161\u00ed po\u0159izovac\u00ed n\u00e1klady<\/strong><\/p>\n

Cenou po\u0159\u00edzen\u00ed se rozum\u00ed \u201ehol\u00e1\u201c cena, za kterou je z\u00e1soba nakoupena, nap\u0159\u00edklad cena fakturovan\u00e1 dodavatelem. Vedlej\u0161\u00ed po\u0159izovac\u00ed n\u00e1klady definuje Vyhl\u00e1\u0161ka \u010d. 500\/2002 Sb., kterou se prov\u00e1d\u011bj\u00ed n\u011bkter\u00e1 ustanoven\u00ed z\u00e1kona \u010d. 563\/1991 Sb., o \u00fa\u010detnictv\u00ed, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f, pro \u00fa\u010detn\u00ed jednotky, kter\u00e9 jsou podnikateli \u00fa\u010dtuj\u00edc\u00edmi v\u00a0soustav\u011b podvojn\u00e9ho \u00fa\u010detnictv\u00ed (d\u00e1le jen Vyhl\u00e1\u0161ka \u010d. 500\/2002 Sb.) v\u00a0pozitivn\u00edm a negativn\u00edm slova smyslu.\u00a0<\/p>\n

Mezi vedlej\u0161\u00ed po\u0159izovac\u00ed n\u00e1klady pat\u0159\u00ed nap\u0159\u00edklad: baln\u00e9, po\u0161tovn\u00e9, provize, clo, pojistn\u00e9 p\u0159i p\u0159eprav\u011b. Mezi vedlej\u0161\u00ed po\u0159izovac\u00ed n\u00e1klady nepat\u0159\u00ed zejm\u00e9na: \u00faroky z\u00a0\u00fav\u011br\u016f a z\u00e1p\u016fj\u010dek poskytnut\u00fdch na jejich po\u0159\u00edzen\u00ed, kurzov\u00e9 rozd\u00edly, smluvn\u00ed pokuty a \u00faroky z\u00a0prodlen\u00ed souvisej\u00edc\u00ed s\u00a0po\u0159\u00edzen\u00edm z\u00e1sob.<\/p>\n

Vlastn\u00ed n\u00e1klady\u00a0<\/h3>\n

V\u00a0p\u0159\u00edpad\u011b z\u00e1sob vytvo\u0159en\u00fdch vlastn\u00ed v\u00fdrobou se pou\u017eij\u00ed vlastn\u00ed n\u00e1klady, kter\u00e9 definuj\u00ed \u010desk\u00e9 \u00fa\u010detn\u00ed p\u0159edpisy v\u00a0podob\u011b:<\/p>\n

Vlastn\u00ed n\u00e1klady = p\u0159\u00edm\u00e9 n\u00e1klady + pom\u011brn\u00e1 \u010d\u00e1st nep\u0159\u00edm\u00fdch n\u00e1klad\u016f<\/strong><\/p>\n

P\u0159\u00edm\u00e9 n\u00e1klady lze \u201ep\u0159\u00edmo\u201c kvantifikovat na vyr\u00e1b\u011bn\u00e9 z\u00e1soby, nap\u0159\u00edklad spot\u0159eba p\u0159\u00edm\u00e9ho materi\u00e1lu \u010di v\u00fdkonov\u00fdch mezd. Nep\u0159\u00edm\u00fdmi n\u00e1klady se rozum\u00ed zejm\u00e9na odpisy majetku, spot\u0159eba energie, \u010dasov\u00e9 mzdy pracovn\u00edk\u016f. V\u00a0tomto sm\u011bru se vyu\u017e\u00edv\u00e1 n\u00e1stroj\u016f vnitropodnikov\u00e9ho \u00fa\u010detnictv\u00ed, zejm\u00e9na kalkulac\u00ed.<\/p>\n

Reproduk\u010dn\u00ed po\u0159izovac\u00ed cena<\/h3>\n

Pokud nelze vyu\u017e\u00edt po\u0159izovac\u00ed ceny ani vlastn\u00edch n\u00e1klad\u016f, je nutn\u00e9 vyu\u017e\u00edt reproduk\u010dn\u00ed po\u0159izovac\u00ed cenu, kter\u00e1 se pou\u017eije zejm\u00e9na v\u00a0p\u0159\u00edpad\u011b po\u0159\u00edzen\u00ed z\u00e1sob darem, vkladem, d\u011bd\u011bn\u00edm nebo inventariza\u010dn\u00edm p\u0159ebytkem.<\/p>\n

\"Uk\u00e1zka
Uk\u00e1zka vzorov\u00e9 p\u0159\u00edjemky zbo\u017e\u00ed na skladovou kartu \u201eBrusle ledn\u00ed\u201c v\u00a0po\u0159izovac\u00ed cen\u011b K\u010d 520,– s \u00fa\u010dtov\u00e1n\u00edm 132 \/ 131.<\/figcaption><\/figure>\n\n
\n

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

Jednotliv\u00e9 zp\u016fsoby po\u0159\u00edzen\u00ed z\u00e1sob a jejich za\u00fa\u010dtov\u00e1n\u00ed<\/h2>\n

P\u0159i \u00fa\u010dtov\u00e1n\u00ed po\u0159\u00edzen\u00ed z\u00e1sob materi\u00e1lu a zbo\u017e\u00ed \u00fa\u010dtujeme na vrub (MD) \u00fa\u010dt\u016f po\u0159\u00edzen\u00ed, tj. 111 \u2013 Po\u0159\u00edzen\u00ed materi\u00e1lu, resp. 131 \u2013 Po\u0159\u00edzen\u00ed zbo\u017e\u00ed<\/strong>. Nezapome\u0148me, \u017ee tyto \u00fa\u010dty nesm\u011bj\u00ed k\u00a0rozvahov\u00e9mu dni (ke dni sestaven\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brky) vykazovat nenulov\u00fd kone\u010dn\u00fd stav.<\/p>\n

Pokud je kupuj\u00edc\u00ed pl\u00e1tce DPH a spln\u00ed podm\u00ednky dle z\u00e1kona \u010d. 235\/2004 Sb., o dani z\u00a0p\u0159idan\u00e9 hodnoty (d\u00e1le jen ZDPH), m\u016f\u017ee uplatnit n\u00e1rok na odpo\u010det DPH na MD (\u00fa\u010det 343 \u2013 DPH).\u00a0<\/p>\n

\u00da\u010dtov\u00e1n\u00ed p\u0159i n\u00e1kupu z\u00e1sob<\/h3>\n

V\u00a0p\u0159\u00edpad\u011b koup\u011b je proti\u00fa\u010dtem \u00fa\u010dt\u016f po\u0159\u00edzen\u00ed z\u00e1sob zpravidla \u00fa\u010det:<\/p>\n

321 \u2013 Dodavatel\u00e9 (faktura p\u0159ijat\u00e1 za nakoupen\u00e9 z\u00e1soby),<\/p>\n

211 \u2013 Pokladna (drobn\u00e9 vedlej\u0161\u00ed po\u0159izovac\u00ed n\u00e1klady hrazen\u00e9 p\u0159\u00edmo z\u00a0pokladny).<\/p>\n

Praktick\u00fd p\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed koup\u011b z\u00e1sob<\/h4>\n\n\n\n\n\n\n
\n

\u00da\u010detn\u00ed doklad<\/p>\n<\/td>\n

\n

Text<\/p>\n<\/td>\n

\n

\u010c\u00e1stka<\/p>\n<\/td>\n

\n

MD<\/p>\n<\/td>\n

\n

D<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n

\n

Faktura p\u0159ijat\u00e1<\/p>\n<\/td>\n

\n

Po\u0159\u00edzen\u00ed materi\u00e1lu \/ zbo\u017e\u00ed<\/p>\n<\/td>\n

\n

K\u010d 10.000,–<\/p>\n<\/td>\n

\n

111 (131)<\/p>\n<\/td>\n

\n

321<\/p>\n<\/td>\n<\/tr>\n

\u00a0<\/td>\n\n

DPH<\/p>\n<\/td>\n

\n

K\u010d \u00a0 2.100,–<\/p>\n<\/td>\n

\n

343<\/p>\n<\/td>\n

\n

321<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00da\u010dtov\u00e1n\u00ed vlastn\u00ed v\u00fdroba<\/h3>\n

Pokud firma vytv\u00e1\u0159\u00ed materi\u00e1l \u010di zbo\u017e\u00ed vlastn\u00ed \u010dinnost\u00ed, je nutn\u00e9 vynalo\u017een\u00e9 n\u00e1klady na po\u0159\u00edzen\u00ed aktivovat do vstupn\u00ed ceny z\u00e1sob, k\u00a0\u010demu\u017e slou\u017e\u00ed od 1. 1. 2016 \u00fa\u010dty aktivac\u00ed v\u00a0r\u00e1mci \u00fa\u010dtov\u00e9 skupiny 58 (\u00fa\u010det 585 \u2013 Aktivace materi\u00e1lu a zbo\u017e\u00ed).<\/p>\n

Praktick\u00fd p\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed vlastn\u00ed v\u00fdroby<\/h4>\n\n\n\n\n\n\n
\n

\u00da\u010detn\u00ed doklad<\/p>\n<\/td>\n

\n

Text<\/p>\n<\/td>\n

\n

\u010c\u00e1stka<\/p>\n<\/td>\n

\n

MD<\/p>\n<\/td>\n

\n

D<\/p>\n<\/td>\n<\/tr>\n<\/thead>\n

\n

R\u016fzn\u00e9 \u00fa\u010detn\u00ed doklady<\/p>\n<\/td>\n

\n

Vynalo\u017een\u00e9 n\u00e1klady na v\u00fdrobu<\/p>\n<\/td>\n

\n

K\u010d 40.000,–<\/p>\n<\/td>\n

\n

5xx (r\u016fzn\u00e9 n\u00e1kladov\u00e9 \u00fa\u010dty)<\/p>\n<\/td>\n

\n

R\u016fzn\u00e9 \u00fa\u010dty<\/p>\n<\/td>\n<\/tr>\n

\n

Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n

\n

Aktivace n\u00e1klad\u016f vlastn\u00ed v\u00fdroby<\/p>\n<\/td>\n

\n

K\u010d 40.000,–<\/p>\n<\/td>\n

\n

111 \/ 131<\/p>\n<\/td>\n

\n

585<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00da\u010dtov\u00e1n\u00ed darov\u00e1n\u00ed z\u00e1sob<\/h3>\n

V\u00a0p\u0159\u00edpad\u011b nabyt\u00ed z\u00e1sob darov\u00e1n\u00edm p\u0159edstavuje p\u0159ijat\u00fd dar \u00fa\u010detn\u00ed v\u00fdnos, proto \u00fa\u010dtujeme v\u00a0tomto p\u0159\u00edpad\u011b ve prosp\u011bch (D) \u00fa\u010dtov\u00e9 t\u0159\u00eddy 6, konkr\u00e9tn\u011b na \u00fa\u010det 648 \u2013 Ostatn\u00ed provozn\u00ed v\u00fdnosy.\u00a0<\/p>\n

\u00da\u010dtov\u00e1n\u00ed inventariza\u010dn\u00edch p\u0159ebytk\u016f<\/h3>\n

Pokud je v\u00a0r\u00e1mci inventarizace zji\u0161t\u011bn inventariza\u010dn\u00ed p\u0159ebytek z\u00e1sob materi\u00e1lu nebo zbo\u017e\u00ed, \u00fa\u010dtujeme jej ve prosp\u011bch (D) \u00fa\u010dtov\u00e9 t\u0159\u00eddy 6, konkr\u00e9tn\u011b na \u00fa\u010det 648 \u2013 Ostatn\u00ed provozn\u00ed v\u00fdnosy.<\/p>\n

\u00da\u010dtov\u00e1n\u00ed vkladu do podnik\u00e1n\u00ed OSV\u010c \u2013 \u00fa\u010detn\u00ed jednotky<\/h3>\n

V\u00a0p\u0159\u00edpad\u011b, \u017ee je \u00fa\u010detn\u00ed jednotkou fyzick\u00e1 osoba \u2013 OSV\u010c a vlo\u017e\u00ed ze soukrom\u00e9ho majetku n\u011bkterou polo\u017eku do obchodn\u00edho majetku, \u00fa\u010dtujeme ve prosp\u011bch (D) \u00fa\u010dtu 491 \u2013 \u00da\u010det individu\u00e1ln\u00edho podnikatele.<\/p>\n

\"\"
N\u00e1kup zbo\u017e\u00ed pomoc\u00ed faktury p\u0159ijat\u00e9, s\u00a0jej\u00edm \u00fa\u010dtov\u00e1n\u00edm 131 \/ 321. K\u00a0faktu\u0159e vznikne skladov\u00e1 p\u0159\u00edjemka na skladovou kartu \u201eBrusle ledn\u00ed\u201c s\u00a0\u00fa\u010dtov\u00e1n\u00edm 132 \/ 131.<\/figcaption><\/figure>\n

\n

\n

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

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

V\u00a0r\u00e1mci jednotliv\u00fdch zp\u016fsob\u016f po\u0159izov\u00e1n\u00ed z\u00e1sob materi\u00e1lu a zbo\u017e\u00ed je nutn\u00e9 respektovat zp\u016fsob oce\u0148ov\u00e1n\u00ed a \u00fa\u010dtov\u00e1n\u00ed, v\u00a0souladu s\u00a0\u010desk\u00fdmi \u00fa\u010detn\u00edmi p\u0159edpisy. Z\u00a0hlediska oce\u0148ov\u00e1n\u00ed pln\u00ed funkci vstupn\u00ed ceny a) po\u0159izovac\u00ed cena, b) vlastn\u00ed n\u00e1klady nebo c) reproduk\u010dn\u00ed po\u0159izovac\u00ed cena. P\u0159i \u00fa\u010dtov\u00e1n\u00ed jednotliv\u00fdch zp\u016fsob\u016f po\u0159\u00edzen\u00ed je nutn\u00e9 db\u00e1t zv\u00fd\u0161en\u00e9 opatrnosti, proto\u017ee n\u011bkter\u00e1 po\u0159\u00edzen\u00ed majetku mohou m\u00edt za n\u00e1sledek zv\u00fd\u0161en\u00ed v\u00fdsledku hospoda\u0159en\u00ed, p\u0159\u00edpadn\u011b rovn\u011b\u017e z\u00e1kladu dan\u011b z\u00a0p\u0159\u00edjm\u016f.<\/p>\n","protected":false},"excerpt":{"rendered":"

Jednotliv\u00e9 zp\u016fsoby po\u0159\u00edzen\u00ed z\u00e1sob a oce\u0148ov\u00e1n\u00ed z\u00e1sob p\u0159i po\u0159\u00edzen\u00ed Po\u0159izovac\u00ed cena Po\u0159izovac\u00ed cena je prvn\u00edm typem vstupn\u00ed ceny, kterou pou\u017eijeme zpravidla pro ocen\u011bn\u00ed z\u00e1sob p\u0159i …<\/p>\n","protected":false},"author":12,"featured_media":12662,"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":[58,400,218,399,361,332],"class_list":["post-12660","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-vedeni-ucetnictvi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12660","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=12660"}],"version-history":[{"count":5,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12660\/revisions"}],"predecessor-version":[{"id":17677,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12660\/revisions\/17677"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12662"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12660"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12660"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12660"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}