{"id":12800,"date":"2023-12-06T09:08:08","date_gmt":"2023-12-06T08:08:08","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=12800"},"modified":"2025-07-31T18:11:36","modified_gmt":"2025-07-31T16:11:36","slug":"jak-uctovat-jednotlive-zpusoby-vyrazeni-zasob","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-jednotlive-zpusoby-vyrazeni-zasob\/","title":{"rendered":"Jak \u00fa\u010dtovat jednotliv\u00e9 zp\u016fsoby vy\u0159azen\u00ed z\u00e1sob?"},"content":{"rendered":"

Jednotliv\u00e9 zp\u016fsoby vy\u0159azen\u00ed z\u00e1sob a oce\u0148ov\u00e1n\u00ed z\u00e1sob p\u0159i vy\u0159azen\u00ed<\/h2>\n

V\u00a0r\u00e1mci vy\u0159azov\u00e1n\u00ed z\u00e1sob ze skladu je nutn\u00e9 nejprve \u0159e\u0161it metodiku oce\u0148ov\u00e1n\u00ed. Nab\u00edzej\u00ed se \u010dty\u0159i mo\u017enosti: 1) historick\u00e9 ocen\u011bn\u00ed, 2) first-in, first-out (FIFO), 3) v\u00e1\u017een\u00fd aritmetick\u00fd pr\u016fm\u011br (prom\u011bnliv\u00fd nebo periodick\u00fd), 4) pevn\u00e1 skladov\u00e1 cena.<\/p>\n

Historick\u00e9 ocen\u011bn\u00ed<\/h3>\n

Metoda ocen\u011bn\u00ed v\u00a0historick\u00fdch cen\u00e1ch vych\u00e1z\u00ed z\u00a0mo\u017enosti podnikatelsk\u00e9ho subjektu oce\u0148ovat z\u00e1soby v\u00a0ocen\u011bn\u00ed, za kter\u00e9 byly z\u00e1soby p\u0159evzaty na sklad<\/strong>. S\u00a0touto variantou se m\u016f\u017eeme v\u00a0praxi setkat nap\u0159\u00edklad v\u00a0p\u0159\u00edpad\u011b klenotnictv\u00ed nebo prodejc\u016f aut. Pokud bychom vyu\u017eili \u010d\u00e1rov\u00fdch k\u00f3d\u016f u jednotliv\u00fdch polo\u017eek z\u00e1sob, je tato metoda op\u011bt mo\u017en\u00e1.<\/p>\n

First-In, First-Out (FIFO)\u00a0<\/h3>\n

Velmi \u010dasto v\u00a0praxi pou\u017e\u00edvanou metodou ocen\u011bn\u00ed z\u00e1sob p\u0159i vy\u0159azen\u00ed je metoda \u201efirst-in, first-out (FIFO)\u201c, kter\u00e1 je zalo\u017eena na oce\u0148ov\u00e1n\u00ed z\u00e1sob dle nejstar\u0161\u00edch p\u0159\u00edjemek na sklad<\/strong>. Jedn\u00e1 se de facto o fikci, kdy z\u00e1soby (jednotliv\u00e9 nomenklatury) vysklad\u0148ujeme za ceny nejstar\u0161\u00edch p\u0159\u00edjemek na sklad.\u00a0<\/p>\n

V\u00e1\u017een\u00fd aritmetick\u00fd pr\u016fm\u011br<\/h3>\n

Druhou velmi \u010dasto pou\u017e\u00edvanou metodou oce\u0148ov\u00e1n\u00ed z\u00e1sob p\u0159i vyskladn\u011bn\u00ed p\u0159edstavuje metoda v\u00e1\u017een\u00e9ho aritmetick\u00e9ho pr\u016fm\u011bru. Vych\u00e1z\u00ed z\u00a0p\u0159edpokladu, \u017ee po ka\u017ed\u00e9m p\u0159ijet\u00ed z\u00e1soby dan\u00e9 nomenklatury na sklad se provede v\u00fdpo\u010det pr\u016fm\u011brn\u00e9 ceny (prom\u011bnliv\u00fd pr\u016fm\u011br)<\/strong>. Pokud by se pr\u016fm\u011br po\u010d\u00edtal za pravideln\u00e9 \u010dasov\u00e9 intervaly (nikoliv po ka\u017ed\u00e9 uskute\u010dn\u011bn\u00e9 p\u0159\u00edjemce na sklad), jednalo by se o periodick\u00fd pr\u016fm\u011br. Metoda v\u00e1\u017een\u00e9ho aritmetick\u00e9ho pr\u016fm\u011bru periodick\u00e9ho v\u0161ak m\u016f\u017ee b\u00fdt pou\u017eita nejd\u00e9le za dobu jednoho m\u011bs\u00edce.<\/p>\n

Pevn\u00e1 skladov\u00e1 cena<\/h3>\n

Tato metoda je pou\u017e\u00edv\u00e1na p\u0159edev\u0161\u00edm ve v\u011bt\u0161\u00edch \u00fa\u010detn\u00edch jednotk\u00e1ch. Je zalo\u017eena na p\u0159edpokladu, \u017ee z\u00e1soby jsou oce\u0148ov\u00e1ny p\u0159i naskladn\u011bn\u00ed za p\u0159edem stanovenou pevnou (intern\u00ed) cenu a v\u00a0d\u016fsledku toho vznikaj\u00ed oce\u0148ovac\u00ed odchylky od t\u00e9to pevn\u00e9 skladov\u00e9 ceny<\/strong>. V\u00a0p\u0159\u00edpad\u011b vy\u0159azen\u00ed z\u00e1soby ze skladu se od\u00fa\u010dtuje hodnota z\u00e1sob z\u00a0\u00fa\u010dtu pevn\u00e9 skladov\u00e9 ceny v\u00a0t\u00e9to cen\u011b a z\u00a0\u00fa\u010dtu oce\u0148ovac\u00edch odchylek se od\u00fa\u010dtuje \u010d\u00e1stka, kter\u00e1 odpov\u00edd\u00e1 procentu oce\u0148ovac\u00edch odchylek.<\/p>\n

\"Uk\u00e1zka
Uk\u00e1zka skladov\u00e9 v\u00fddejky na skladovou kartu \u201eBrusle ledn\u00ed\u201c v\u00a0po\u0159izovac\u00ed cen\u011b K\u010d 520,– s \u00fa\u010dtov\u00e1n\u00edm 504 \/ 132. Po\u0159izovac\u00ed cena se ve v\u00fddejce vypln\u00ed automaticky dle nastaven\u00ed ocen\u011bn\u00ed skladu.<\/figcaption><\/figure>\n

\n

\n

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

Jednotliv\u00e9 zp\u016fsoby vy\u0159azen\u00ed z\u00e1sob a jejich za\u00fa\u010dtov\u00e1n\u00ed<\/h2>\n

\u00da\u010dtov\u00e1n\u00ed spot\u0159eby materi\u00e1lu ve v\u00fdrob\u011b<\/h3>\n

V\u00a0p\u0159\u00edpad\u011b vyskladn\u011bn\u00ed materi\u00e1lu z\u00a0d\u016fvodu jeho spot\u0159eby ve v\u00fdrob\u011b se standardn\u011b pou\u017e\u00edv\u00e1 \u00fa\u010det 501 \u2013 Spot\u0159eba materi\u00e1lu.<\/p>\n

Praktick\u00fd p\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed spot\u0159eby materi\u00e1lu<\/h4>\n\n\n\n\n\n
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\u00da\u010detn\u00ed doklad<\/p>\n<\/td>\n

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

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

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

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

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V\u00fddejka<\/p>\n<\/td>\n

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Vyskladn\u011bn\u00ed materi\u00e1lu do v\u00fdroby<\/p>\n<\/td>\n

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K\u010d 12.000,–<\/p>\n<\/td>\n

\n

501<\/p>\n<\/td>\n

\n

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

\u00da\u010dtov\u00e1n\u00ed prodeje zbo\u017e\u00ed<\/h3>\n

Je-li vyskladn\u011bno zbo\u017e\u00ed z\u00a0d\u016fvodu jeho prodeje, doch\u00e1z\u00ed v\u00a0duchu akru\u00e1ln\u00edho principu k\u00a0od\u00fa\u010dtov\u00e1n\u00ed hodnoty zbo\u017e\u00ed na vrub \u00fa\u010dtu 504 \u2013 Prodej zbo\u017e\u00ed.<\/p>\n

Praktick\u00fd p\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed prodeje zbo\u017e\u00ed<\/h4>\n\n\n\n\n\n
\n

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

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

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

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

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

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V\u00fddejka<\/p>\n<\/td>\n

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Vyskladn\u011bn\u00ed zbo\u017e\u00ed pro prodej<\/p>\n<\/td>\n

\n

K\u010d 14.000,–<\/p>\n<\/td>\n

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504<\/p>\n<\/td>\n

\n

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

\u00da\u010dtov\u00e1n\u00ed prodeje materi\u00e1lu<\/h3>\n

Pokud prod\u00e1v\u00e1me materi\u00e1l, \u00fa\u010dtujeme o jeho vyskladn\u011bn\u00ed z\u00a0tohoto d\u016fvodu na vrub \u00fa\u010dtu 542 \u2013 Prodej materi\u00e1lu.<\/p>\n

Praktick\u00fd p\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed prodeje materi\u00e1lu<\/h4>\n\n\n\n\n\n
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\u00da\u010detn\u00ed doklad<\/p>\n<\/td>\n

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

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

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

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

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V\u00fddejka<\/p>\n<\/td>\n

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Vyskladn\u011bn\u00ed materi\u00e1lu pro prodej<\/p>\n<\/td>\n

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K\u010d 10.000,–<\/p>\n<\/td>\n

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542<\/p>\n<\/td>\n

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

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

Od roku 2008 pamatuje i z\u00e1kon \u010d. 586\/1992 Sb., o dan\u00edch z\u00a0p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f, na tzv. likvidaci nepot\u0159ebn\u00fdch (neprodejn\u00fdch) z\u00e1sob. Jsou-li pro tento zp\u016fsob vy\u0159azen\u00ed spln\u011bn\u00fd z\u00e1konn\u00e9 podm\u00ednky, od\u00fa\u010dtuje se vyskladn\u011bn\u00ed na vrub \u00fa\u010dtu 548 \u2013 Ostatn\u00ed provozn\u00ed n\u00e1klady (s vhodnou analytickou evidenc\u00ed).<\/p>\n

Praktick\u00fd p\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed likvidace z\u00e1sob<\/h4>\n\n\n\n\n\n
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\u00da\u010detn\u00ed doklad<\/p>\n<\/td>\n

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

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

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

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

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V\u00fddejka<\/p>\n<\/td>\n

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Likvidace neprodejn\u00fdch z\u00e1sob<\/p>\n<\/td>\n

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K\u010d 9.000,–<\/p>\n<\/td>\n

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548<\/p>\n<\/td>\n

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112 (132)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

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

Jestli\u017ee \u00fa\u010detn\u00ed jednotka z\u00e1soby daruje, zachyt\u00ed se z\u00a0\u00fa\u010detn\u00edho hlediska toto vyskladn\u011bn\u00ed na vrub \u00fa\u010dtu 543 \u2013 Dary z\u00a0provozn\u00ed \u010dinnosti.<\/p>\n

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

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

\n

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

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

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

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

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V\u00fddejka<\/p>\n<\/td>\n

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Darov\u00e1n\u00ed z\u00e1sob<\/p>\n<\/td>\n

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K\u010d 10.000,–<\/p>\n<\/td>\n

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543<\/p>\n<\/td>\n

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112 (132)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\n

\n

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

\u00da\u010dtov\u00e1n\u00ed manka, \u0161kody, kr\u00e1de\u017ee<\/h3>\n

D\u016fle\u017eit\u00e9 je v\u00a0tomto p\u0159\u00edpad\u011b spr\u00e1vn\u011b definovat jednotliv\u00e9 situace. Manko p\u0159edstavuje jednu z\u00a0mo\u017enost\u00ed inventariza\u010dn\u00edch rozd\u00edl\u016f, tj. skute\u010dn\u00fd stav z\u00e1sob je ni\u017e\u0161\u00ed ne\u017e stav z\u00e1sob dle skladov\u00e9 evidence. \u0160koda nast\u00e1v\u00e1 v\u00a0p\u0159\u00edpad\u011b, \u017ee do\u0161lo k\u00a0po\u0161kozen\u00ed nebo poni\u010den\u00ed fakticky vlastn\u011bn\u00fdch z\u00e1sob a v\u00a0d\u016fsledku tohoto po\u0161kozen\u00ed nebo poni\u010den\u00ed k\u00a0vy\u0159azen\u00ed tohoto aktiva.<\/p>\n

Vlastn\u00ed za\u00fa\u010dtov\u00e1n\u00ed respektuje akru\u00e1ln\u00ed princip podvojn\u00e9ho \u00fa\u010detnictv\u00ed, tj. \u00fa\u010dtujeme na vrub \u00fa\u010dtu 549 \u2013 Manka, \u0161kody a kr\u00e1de\u017ee z\u00a0provozn\u00ed \u010dinnosti.<\/p>\n

Praktick\u00fd p\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed manka, \u0161kody, kr\u00e1de\u017ee<\/h4>\n\n\n\n\n\n
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\u00da\u010detn\u00ed doklad<\/p>\n<\/td>\n

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

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

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

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

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V\u00fddejka<\/p>\n<\/td>\n

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Manko, \u0161koda nebo kr\u00e1de\u017e z\u00e1sob<\/p>\n<\/td>\n

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K\u010d 14.000,–<\/p>\n<\/td>\n

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549<\/p>\n<\/td>\n

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112 (132)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00da\u010dtov\u00e1n\u00ed vy\u0159azen\u00ed z\u00a0obchodn\u00edho majetku\u00a0<\/h3>\n

Jestli\u017ee z\u00e1soby vy\u0159azuje \u00fa\u010detn\u00ed jednotka \u2013 fyzick\u00e1 osoba z\u00a0obchodn\u00edho majetku do \u201eob\u010dansk\u00e9ho\u201c majetku, zachyt\u00ed se sn\u00ed\u017een\u00ed hodnoty \u00fa\u010dtu 491 \u2013 \u00da\u010det individu\u00e1ln\u00edho podnikatele.<\/p>\n

Praktick\u00fd p\u0159\u00edklad \u00fa\u010dtov\u00e1n\u00ed vy\u0159azen\u00ed z obchodn\u00edho majetku<\/h4>\n\n\n\n\n\n
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\u00da\u010detn\u00ed doklad<\/p>\n<\/td>\n

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

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

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

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

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V\u00fddejka<\/p>\n<\/td>\n

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Vy\u0159azen\u00ed z\u00e1sob z\u00a0obchodn\u00edho majetku do soukrom\u00e9ho majetku<\/p>\n<\/td>\n

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K\u010d 10.000,–<\/p>\n<\/td>\n

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491<\/p>\n<\/td>\n

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112 (132)<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\"Prodej
Prodej zbo\u017e\u00ed fakturou vystavenou v prodejn\u00ed cen\u011b K\u010d 890,– s DPH 21 % a \u00fa\u010dtov\u00e1n\u00edm 311 \/ 604. K faktu\u0159e automaticky vznikne v\u00fddejka na skladovou kartu \u201eBrusle ledn\u00ed\u201c se za\u00fa\u010dtov\u00e1n\u00edm 504 \/ 132 v po\u0159izovac\u00ed cen\u011b K\u010d 520,–.<\/figcaption><\/figure>\n

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

V\u00a0p\u0159\u00edpad\u011b jednotliv\u00fdch zp\u016fsob\u016f vy\u0159azen\u00ed z\u00e1sob je nutn\u00e9 \u0159e\u0161it nejprve vhodnou metodiku oce\u0148ov\u00e1n\u00ed z\u00e1sob. Dle \u010desk\u00fdch \u00fa\u010detn\u00edch p\u0159edpis\u016f rozli\u0161ujeme \u010dty\u0159i varianty: 1) ocen\u011bn\u00ed v\u00a0historick\u00fdch cen\u00e1ch, 2) first-in, first-out (FIFO), 3) v\u00e1\u017een\u00fd aritmetick\u00fd pr\u016fm\u011br (prom\u011bnliv\u00fd nebo periodick\u00fd), 4) pevn\u00e1 skladov\u00e1 cena. V\u00a0z\u00e1vislosti na jednotliv\u00fdch d\u016fvodech vy\u0159azen\u00ed z\u00e1sob \u00fa\u010dtujeme na vrub (MD) p\u0159\u00edslu\u0161n\u00e9ho (v\u011bt\u0161inou, av\u0161ak nikoliv v\u017edy) n\u00e1kladov\u00e9ho \u00fa\u010dtu.<\/p>\n","protected":false},"excerpt":{"rendered":"

Jednotliv\u00e9 zp\u016fsoby vy\u0159azen\u00ed z\u00e1sob a oce\u0148ov\u00e1n\u00ed z\u00e1sob p\u0159i vy\u0159azen\u00ed V\u00a0r\u00e1mci vy\u0159azov\u00e1n\u00ed z\u00e1sob ze skladu je nutn\u00e9 nejprve \u0159e\u0161it metodiku oce\u0148ov\u00e1n\u00ed. Nab\u00edzej\u00ed se \u010dty\u0159i mo\u017enosti: 1) …<\/p>\n","protected":false},"author":12,"featured_media":12801,"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-12800","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\/12800","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=12800"}],"version-history":[{"count":8,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12800\/revisions"}],"predecessor-version":[{"id":17679,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12800\/revisions\/17679"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12801"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12800"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12800"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12800"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}