{"id":12827,"date":"2023-12-07T07:00:00","date_gmt":"2023-12-07T06:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=12827"},"modified":"2024-01-11T11:27:16","modified_gmt":"2024-01-11T10:27:16","slug":"manazerske-ucetnictvi-co-zahrnuje-a-jak-vyuzit-ucetni-program","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/manazerske-ucetnictvi-co-zahrnuje-a-jak-vyuzit-ucetni-program\/","title":{"rendered":"Mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed: co zahrnuje a jak vyu\u017e\u00edt \u00fa\u010detn\u00ed program"},"content":{"rendered":"<h2>Co je mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed a jak se li\u0161\u00ed od finan\u010dn\u00edho?<\/h2>\n<p>Mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed poskytuje<strong> mana\u017eer\u016fm informace, na z\u00e1klad\u011b kter\u00fdch rozhoduj\u00ed o chodu firmy<\/strong> \u2013 d\u00edky t\u011bmto podklad\u016fm mohou l\u00e9pe pl\u00e1novat, monitorovat a \u0159\u00eddit firmu. M\u016f\u017ee j\u00edt o efektivn\u00ed alokaci zdroj\u016f, cenotvorbu produkt\u016f a slu\u017eeb, anal\u00fdzy n\u00e1klad\u016f a ziskovosti, hodnocen\u00ed v\u00fdkonnosti projekt\u016f, vhodnou volbu dodavatel\u016f nebo t\u0159eba o spr\u00e1vu z\u00e1sob.<\/p>\n<p>V\u00fdchodiskem mana\u017eersk\u00e9ho \u00fa\u010detnictv\u00ed je klasick\u00e9 \u00fa\u010detnictv\u00ed, ale tak\u00e9 kalkulace, statistiky, nebo ekonometrick\u00e9 metody. Na rozd\u00edl od finan\u010dn\u00edho \u00fa\u010detnictv\u00ed <strong>pracuje s detailn\u011bj\u0161\u00ed vhledy a je flexibiln\u011bj\u0161<\/strong>\u00ed.<\/p>\n<h2>Co zahrnuje mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed<\/h2>\n<p>V mana\u017eersk\u00e9m \u00fa\u010detnictv\u00ed vyu\u017eijete tyto n\u00e1stroje a metody:<\/p>\n<ul>\n<li>rozpo\u010dtov\u00e1n\u00ed,<\/li>\n<li>anal\u00fdza n\u00e1klad\u016f,<\/li>\n<li>n\u00e1kladov\u00e9 kalkulace,<\/li>\n<li>anal\u00fdza ziskovosti produkt\u016f a slu\u017eeb,<\/li>\n<li>predikce<\/li>\n<li>\u010di monitoring.<\/li>\n<\/ul>\n<h3>N\u00e1klady a v\u00fdnosy<\/h3>\n<p>Mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed rozli\u0161uje n\u00e1klady z r\u016fzn\u00fdch pohled\u016f:<\/p>\n<ul>\n<li><strong>Druhov\u00e9 \u010dlen\u011bn\u00ed<\/strong> \u2013 nezbytn\u00e9 hlavn\u011b pro finan\u010dn\u00ed \u00fa\u010detnictv\u00ed. N\u00e1klady p\u0159edstavuj\u00ed pen\u011b\u017en\u011b vyj\u00e1d\u0159enou v\u00fd\u0161i a strukturu zdroj\u016f, kter\u00e9 vstupuj\u00ed do firemn\u00edch aktivit (mzdy, soci\u00e1ln\u00ed n\u00e1klady, odpisy, aj.)<\/li>\n<li><strong>\u00da\u010delov\u00e9 \u010dlen\u011bn\u00ed<\/strong> \u2013 slou\u017e\u00ed hlavn\u011b pro intern\u00ed u\u017eit\u00ed, \u0159e\u0161\u00ed toti\u017e \u00fa\u010del n\u00e1klad\u016f. Jde o n\u00e1klady technologick\u00e9 a n\u00e1klady na obsluhu a \u0159\u00edzen\u00ed; n\u00e1klady p\u0159\u00edm\u00e9 a nep\u0159\u00edm\u00e9; a n\u00e1klady jednicov\u00e9 a re\u017eijn\u00ed. Sledov\u00e1n\u00ed n\u00e1klad\u016f <strong>podle odpov\u011bdnosti <\/strong>slou\u017e\u00ed k vymezen\u00ed pravomoc\u00ed a odpov\u011bdnosti.<\/li>\n<li>\u010clen\u011bn\u00ed podle z\u00e1vislosti na zm\u011bn\u00e1ch v objemu v\u00fdroby \u2013 rozli\u0161ujeme\u00a0 <strong>variabiln\u00ed<\/strong> a <strong>fixn\u00ed<\/strong> n\u00e1klady.<\/li>\n<\/ul>\n<p>D\u00edky anal\u00fdze n\u00e1klad\u016f a v\u00fdnos\u016f l\u00e9pe porozum\u00edte tomu, nakolik jsou dan\u00e9 aktivity firmy efektivn\u00ed a ziskov\u00e9 \u2013 a podle toho pl\u00e1nujete a alokujete zdroje.<\/p>\n<h3>Kalkulace<\/h3>\n<p>Kalkulace a cenotvorba hraj\u00ed v mana\u017eersk\u00e9m \u00fa\u010detnictv\u00ed d\u016fle\u017eitou roli. D\u00edky nim toti\u017e zjist\u00edte, jak\u00e9 n\u00e1klady m\u00e1te s v\u00fdrobou produkt\u016f nebo poskytov\u00e1n\u00edm slu\u017eeb.<\/p>\n<figure id=\"attachment_12829\" aria-describedby=\"caption-attachment-12829\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-12829\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/christina-wocintechchat-com-L85a1k-XqH8-unsplash-1024x684.jpg\" alt=\"Firmu dok\u00e1\u017eete v\u00edce posunout, pokud sv\u00e1 rozhodnut\u00ed podlo\u017e\u00edte \u010d\u00edsly.\" width=\"1024\" height=\"684\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/christina-wocintechchat-com-L85a1k-XqH8-unsplash-1024x684.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/christina-wocintechchat-com-L85a1k-XqH8-unsplash-300x200.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/christina-wocintechchat-com-L85a1k-XqH8-unsplash-150x100.jpg 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/christina-wocintechchat-com-L85a1k-XqH8-unsplash-768x513.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/christina-wocintechchat-com-L85a1k-XqH8-unsplash-1536x1026.jpg 1536w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/12\/christina-wocintechchat-com-L85a1k-XqH8-unsplash.jpg 1920w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><figcaption id=\"caption-attachment-12829\" class=\"wp-caption-text\">Firmu dok\u00e1\u017eete v\u00edce posunout, pokud sv\u00e1 rozhodnut\u00ed podlo\u017e\u00edte \u010d\u00edsly.<\/figcaption><\/figure>\n<h3>Re\u017eijn\u00ed n\u00e1klady<\/h3>\n<p>Pro \u0159\u00edzen\u00ed firmy mus\u00edte zn\u00e1t rozpo\u010det re\u017eijn\u00edch n\u00e1klad\u016f \u2013 jde o <strong>nep\u0159\u00edm\u00e9 n\u00e1klady<\/strong>, kter\u00e9 nejsou spojen\u00e9 s produkty \u010di slu\u017ebami, ale s provozem spole\u010dnosti. D\u00edky anal\u00fdze re\u017eijn\u00edch n\u00e1klad\u016f ur\u010d\u00edte, jak tyto n\u00e1klady ovliv\u0148uj\u00ed strukturu ostatn\u00edch n\u00e1klad\u016f a ziskovost spole\u010dnosti.<\/p>\n<p>Rozpo\u010det re\u017eijn\u00edch n\u00e1klad\u016f hraje roli p\u0159i \u0159\u00edzen\u00ed firmy, ale i v p\u0159edb\u011b\u017en\u00fdch kalkulac\u00edch. Kl\u00ed\u010dov\u00e1 je zde <strong>odpov\u011bdnostn\u00ed rovina<\/strong>, tedy zji\u0161\u0165ov\u00e1n\u00ed informac\u00edch o re\u017eijn\u00edch n\u00e1kladech podle toho, kde vznikaj\u00ed \u2013 sledov\u00e1n\u00ed t\u011bchto informac\u00ed hraje roli p\u0159i nap\u0159\u00edklad p\u0159i delegov\u00e1n\u00ed odpov\u011bdnosti a pravomoc\u00ed \u010di decentralizaci spole\u010dnosti.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span>TIP: <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/automatizujte-bez-velke-investice-vyuzijte-chytre-funkce-v-ucetnictvi\/\">\u010ct\u011bte, jak na automatizaci \u00fa\u010detnictv\u00ed bez n\u00e1kladn\u00fdch investic<\/a>.<\/div>\n<h3>Anal\u00fdzy<\/h3>\n<p>Mezi anal\u00fdzy, d\u00edky kter\u00fdm vyhodnot\u00edte trendy i firemn\u00ed rizika, pat\u0159\u00ed nap\u0159\u00edklad <strong>finan\u010dn\u00ed anal\u00fdza n\u00e1klad\u016f a ziskovosti<\/strong>, rozpo\u010dtov\u00e1 anal\u00fdza, anal\u00fdza n\u00e1klad\u016f na investice, anal\u00fdza cash flow \u010di v\u00fdkonnostn\u00ed anal\u00fdza, kter\u00e1 zkoum\u00e1, jak si spole\u010dnost vede v pr\u016fb\u011bhu \u010dasu i ve srovn\u00e1n\u00ed s konkurenc\u00ed.<\/p>\n<p>Sledov\u00e1n\u00ed dat pomohlo \u010dinit efektivn\u011bj\u0161\u00ed rozhodnut\u00ed i podnikatelce Martin\u011b Vicanov\u00e9, kter\u00e1 <strong>v roce 2014 zalo\u017eila spole\u010dnost<\/strong> Farma P\u00e1lava. Mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed ve firm\u011b za\u010dali sledovat a\u017e s rostouc\u00edmi tr\u017ebami a <a href=\"https:\/\/money.cz\/pripadove-studie\/farma-palava\/\">zaveden\u00edm \u00fa\u010detn\u00edho programu Money S3<\/a>. Z\u00edskali tak lep\u0161\u00ed podklady pro rozhodov\u00e1n\u00ed:<\/p>\n<p><em>\u201eM\u00e1me k dispozici zaj\u00edmav\u00e9 statistiky. Jednodu\u0161e zjist\u00edme nap\u0159\u00edklad to, kolik se prod\u00e1 v\u00edna a kolik s\u00fdr\u016f, jak\u00e9 produkty jdou v\u00edc na odbyt o v\u00edkendech, nebo kdy na farmu m\u00ed\u0159\u00ed nejv\u00edc z\u00e1kazn\u00edk\u016f,\u201d <\/em>\u0159\u00edk\u00e1<a href=\"https:\/\/money.cz\/pripadove-studie\/farma-palava\/\"> podnikatelka z firmy P\u00e1lava<\/a>.<\/p>\n<h2>Role \u00fa\u010detn\u00edho programu v mana\u017eersk\u00e9m \u00fa\u010detnictv\u00ed<\/h2>\n<p>Kvalitn\u00ed \u00fa\u010detn\u00ed software v\u00e1m p\u0159iprav\u00ed <strong>p\u0159ehledn\u00e9 grafy a reporty,<\/strong> ze kter\u00fdch snadno zjist\u00edte, jak si va\u0161e firma stoj\u00ed. V \u00fa\u010detn\u00edm programu Money S3 vyu\u017eijete pro mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed \u0159adu modul\u016f, kter\u00e9 v\u00e1m vygeneruj\u00ed podklady ke snaz\u0161\u00edmu rozhodov\u00e1n\u00ed.<\/p>\n<p>Modul <a href=\"https:\/\/money.cz\/vlastnosti\/ucetni-analyzy-s3\/\">\u00da\u010detn\u00ed anal\u00fdzy<\/a> s funkc\u00ed aktivn\u00ed saldo va\u0161\u00ed firm\u011b nebo extern\u00ed \u00fa\u010detn\u00ed u\u0161et\u0159\u00ed hodiny pr\u00e1ce d\u00edky v\u00fdrazn\u011b rychlej\u0161\u00edmu a jednodu\u0161\u0161\u00edmu \u010di\u0161t\u011bn\u00ed salda.<\/p>\n<p>S Money S3 z\u00edsk\u00e1te <strong>detailn\u00ed informace za aktu\u00e1ln\u00ed \u00fa\u010detn\u00ed obdob\u00ed, ale i za minul\u00e9 roky<\/strong>, ani\u017e byste mezi nimi museli p\u0159ep\u00ednat. Nap\u0159\u00edklad ziskovost snadno porovn\u00e1te mezi jednotliv\u00fdmi roky, kvart\u00e1ly, m\u011bs\u00edci nebo t\u00fddny i n\u011bkolik let nazp\u011bt \u2013 klidn\u011b i jen podle I\u010c odb\u011bratele nebo st\u0159ediska, kter\u00e9 zak\u00e1zku zpracovalo.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><strong>TIP<\/strong>: Vyzkou\u0161ejte <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">Money S3 zdarma<\/a>. Pokud v\u00e1m bude vyhovovat, m\u016f\u017eete p\u0159ej\u00edt na placenou verzi, ani\u017e byste ztratili sv\u00e1 data.<\/div>\n<p>V modulu <a href=\"https:\/\/money.cz\/vlastnosti\/automatic-s3\/\">S3 Automatic<\/a> zase snadno zautomatizujete<strong> anal\u00fdzy, kter\u00e9 vyu\u017e\u00edv\u00e1te opakovan\u011b<\/strong> \u2013 vytvo\u0159\u00edte \u0161ablonu a zad\u00e1te, aby se i s reportem automaticky vygenerovala ka\u017ed\u00fd prvn\u00ed den v m\u011bs\u00edci. V\u00edc ne\u0159e\u0161\u00edte, jen prvn\u00edho otev\u0159ete e-mail a st\u00e1hnete report.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Co je mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed a jak se li\u0161\u00ed od finan\u010dn\u00edho? Mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed poskytuje mana\u017eer\u016fm informace, na z\u00e1klad\u011b kter\u00fdch rozhoduj\u00ed o chodu firmy \u2013 d\u00edky t\u011bmto &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12828,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[5,25],"tags":[145,99,371],"class_list":["post-12827","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podnikani","category-rozvoj-podnikani","tag-rust-firmy","tag-ucetnictvi","tag-vyuziti-ucetniho-programu-ve-firme"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12827","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=12827"}],"version-history":[{"count":6,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12827\/revisions"}],"predecessor-version":[{"id":13388,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12827\/revisions\/13388"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12828"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12827"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12827"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12827"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}