{"id":14466,"date":"2024-04-18T15:49:47","date_gmt":"2024-04-18T13:49:47","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=14466"},"modified":"2025-07-31T21:19:19","modified_gmt":"2025-07-31T19:19:19","slug":"jak-uctovat-o-zasobach-vlastni-vyroby","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-o-zasobach-vlastni-vyroby\/","title":{"rendered":"Jak \u00fa\u010dtovat o z\u00e1sob\u00e1ch vlastn\u00ed v\u00fdroby?"},"content":{"rendered":"<h2>Z\u00e1soby vlastn\u00ed v\u00fdroby \u010dlen\u00edme do t\u0159\u00ed z\u00e1kladn\u00edch skupin:<\/h2>\n<ul>\n<li>nedokon\u010den\u00e1 v\u00fdroba,<\/li>\n<li>polotovary vlastn\u00ed v\u00fdroby,<\/li>\n<li>v\u00fdrobky.<\/li>\n<\/ul>\n<h2>Nedokon\u010den\u00e1 v\u00fdroba<\/h2>\n<p>Nedokon\u010den\u00e1 v\u00fdroba je \u00fa\u010detn\u00edmi p\u0159edpisy vymezena t\u00edm zp\u016fsobem, \u017ee se jedn\u00e1 o takov\u00e9 polo\u017eky v\u202fr\u00e1mci v\u00fdroby, kter\u00e9 ji\u017e pro\u0161ly alespo\u0148 jedn\u00edm v\u00fdrobn\u00edm stupn\u011bm, tak\u017ee se ji\u017e nejedn\u00e1 o suroviny (z\u00e1kladn\u00ed materi\u00e1l), av\u0161ak ani se nejedn\u00e1 o fin\u00e1ln\u00ed, hotov\u00fd v\u00fdrobek.<\/p>\n<p>Nedokon\u010den\u00e1 v\u00fdroba zahrnuje i nedokon\u010den\u00e9 v\u00fdkony, kde nevznik\u00e1 hmotn\u00fd produkt.<\/p>\n<p>O nedokon\u010den\u00e9 v\u00fdrob\u011b se \u00fa\u010dtuje na \u00fa\u010dtu v\u202fr\u00e1mci \u00fa\u010dtov\u00e9 skupiny 12 \u2013 Z\u00e1soby vlastn\u00ed v\u00fdroby, v\u202fpraxi nej\u010dast\u011bji na \u00fa\u010dtu 121 \u2013 Nedokon\u010den\u00e1 v\u00fdroba. O p\u0159\u00edjemce a v\u00fddejce se zpravidla \u00fa\u010dtuje souvzta\u017en\u011b v\u202f\u00fa\u010dtov\u00e9 skupin\u011b 58 \u2013 Zm\u011bna stavu z\u00e1sob vlastn\u00ed v\u00fdroby a aktivace, v\u202fpraxi nej\u010dast\u011bji na \u00fa\u010dtu 581 \u2013 Zm\u011bna stavu nedokon\u010den\u00e9 v\u00fdroby, av\u0161ak existuj\u00ed v\u00fdjimky s\u202fvyu\u017eit\u00edm jin\u00fdch \u00fa\u010dt\u016f.<\/p>\n<p>P\u0159\u00edklad:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\u00da\u010detn\u00ed doklad<\/td>\n<td>Text<\/td>\n<td>\u010c\u00e1stka<\/td>\n<td>MD<\/td>\n<td>D<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Po\u010d\u00e1te\u010dn\u00ed stav nedokon\u010den\u00e9 v\u00fdroby<\/td>\n<td>\u00a0K\u010d\u00a0\u00a0\u00a0\u00a0\u00a0 10.000,&#8211;<\/td>\n<td>121<\/td>\n<td>701<\/td>\n<\/tr>\n<tr>\n<td>V\u00fddejka<\/td>\n<td>Vyskladn\u011bn\u00ed nedokon\u010den\u00e9 v\u00fdroby<\/td>\n<td>K\u010d\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 9.000,&#8211;<\/td>\n<td>581<\/td>\n<td>121<\/td>\n<\/tr>\n<tr>\n<td>P\u0159\u00edjemka<\/td>\n<td>Naskladn\u011bn\u00ed nedokon\u010den\u00e9 v\u00fdroby<\/td>\n<td>K\u010d\u00a0\u00a0\u00a0\u00a0\u00a0 11.000,&#8211;<\/td>\n<td>121<\/td>\n<td>581<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Inventariza\u010dn\u00ed p\u0159ebytek nedokon\u010den\u00e9 v\u00fdroby<\/td>\n<td>K\u010d\u00a0\u00a0\u00a0\u00a0\u00a0 12.000,&#8211;<\/td>\n<td>121<\/td>\n<td>581<\/td>\n<\/tr>\n<tr>\n<td>V\u00fddejka<\/td>\n<td>Darov\u00e1n\u00ed nedokon\u010den\u00e9 v\u00fdroby<\/td>\n<td>K\u010d\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 7.000,&#8211;<\/td>\n<td>543<\/td>\n<td>121<\/td>\n<\/tr>\n<tr>\n<td>V\u00fddejka<\/td>\n<td>Inventariza\u010dn\u00ed manko nedokon\u010den\u00e9 v\u00fdroby<\/td>\n<td>K\u010d\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 4.000,&#8211;<\/td>\n<td>549<\/td>\n<td>121<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Polotovary vlastn\u00ed v\u00fdroby<\/h2>\n<p>Polotovary vlastn\u00ed v\u00fdroby p\u0159edstavuj\u00ed takov\u00e9 polo\u017eky vlastn\u00ed v\u00fdroby, kter\u00e9 ji\u017e pro\u0161ly \u0159adou, p\u0159\u00edpadn\u011b v\u011bt\u0161inou v\u00fdrobn\u00edch stup\u0148\u016f a nyn\u00ed ji\u017e zb\u00fdv\u00e1 jen kone\u010dn\u00e9 smontov\u00e1n\u00ed. Nejedn\u00e1 se tedy ani o suroviny (z\u00e1kladn\u00ed materi\u00e1l), ani o nedokon\u010denou v\u00fdrobu, av\u0161ak tak\u00e9 je\u0161t\u011b se nejedn\u00e1 ani o hotov\u00e9, fin\u00e1ln\u00ed v\u00fdrobky.<\/p>\n<p>Zpravidla se tedy jedn\u00e1 o mont\u00e1\u017en\u00ed komponenty, tj. jednotliv\u00e9 d\u00edly, ze kter\u00fdch je smontov\u00e1n hotov\u00fd v\u00fdrobek.<\/p>\n<link rel=\"stylesheet\" href=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\n<script type=\"text\/javascript\">\n    var smFormInterval = null;\n\n    jQuery(document).ready(function() {\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \n            e.preventDefault();\n\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\n            }\n            else\n            {\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\n            }*\/\n\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\n            e.preventDefault();\n            return false;\n        });\n\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\n            e.preventDefault();\n            \n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\n\n            if (email.length == 0)\n            {\n                alert(\"Pros\u00edm zadejte v\u00e1\u0161 e-mail.\");\n                return false;\n            }\n            if (!shortcodeSmartmailingForm_validateEmail(email))\n            {\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\n                return false;\n            }\n\n            jQuery.ajax({\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\n                type: \"POST\",\n                dataType: \"text\",\n                cache: false,\n                data: {\n                    \"email\": email,\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\n                }\n            }).done(function (response, textStatus, jqXHR)\n            {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\n            });\n\n            return false;\n        });\n    });\n\n    function shortcodeSmartmailingForm_validateEmail(email)\n    {\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\n        return re.test(email);\n    }\n<\/script>\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14466\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Z\u00edskejte praktick\u00e9 tipy, jak \u00fa\u010dtovat            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k n\u011bkolikad\u00edln\u00e9mu e-mailov\u00e9mu seri\u00e1lu a z\u00edskejte to nejlep\u0161\u00ed z blogu Money.cz.                    <a class=\"info\" title=\"E-maily v\u00e1m budou zas\u00edl\u00e1ny maxim\u00e1ln\u011b dvakr\u00e1t do m\u011bs\u00edce. Z odb\u011bru se m\u016f\u017eete kdykoliv odhl\u00e1sit.\">info<\/a>\n                <\/p>\n            <\/div>\n        <\/div>\n\n        <div class=\"ffooter\">\n            <div class=\"se-body\">\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadejte v\u00e1\u0161 e-mail\" \/>\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S0\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14466\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\n\n                <div class=\"se-submit\">\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chci b\u00fdt v obraze\">Chci b\u00fdt v obraze<\/button>\n                                          <p class=\"mlctr success\" style=\"display: none;\">D\u011bkujeme, <strong>zkontrolujte Va\u0161i e-mailovou schr\u00e1nku<\/strong> pro potvrzen\u00ed odb\u011bru.<\/p>\n                                    <\/div>\n            <\/div>\n                          <p class=\"smart-disclaimer\">Odesl\u00e1n\u00edm souhlas\u00edte s na\u0161imi\n                <a href=\"https:\/\/money.cz\/ochrana-osobnich-udaju\/#zzvou\" target=\"_blank\">z\u00e1sadami pro zpracov\u00e1n\u00ed osobn\u00edch \u00fadaj\u016f<\/a>.\n              <\/p>\n                    <\/div>\n    <\/div>\n<\/form>\n<p>O polotovarech vlastn\u00ed v\u00fdroby se \u00fa\u010dtuje na \u00fa\u010dtu v\u202fr\u00e1mci \u00fa\u010dtov\u00e9 skupiny 12 \u2013 Z\u00e1soby vlastn\u00ed v\u00fdroby, v\u202fpraxi nej\u010dast\u011bji na \u00fa\u010dtu 122 \u2013 Polotovary vlastn\u00ed v\u00fdroby. O p\u0159\u00edjemce a v\u00fddejce se zpravidla \u00fa\u010dtuje souvzta\u017en\u011b v\u202f\u00fa\u010dtov\u00e9 skupin\u011b 58 \u2013 Zm\u011bna stavu z\u00e1sob vlastn\u00ed v\u00fdroby a aktivace, v\u202fpraxi nej\u010dast\u011bji na \u00fa\u010dtu 582 \u2013 Zm\u011bna stavu polotovar\u016f vlastn\u00ed v\u00fdroby, av\u0161ak existuj\u00ed v\u00fdjimky s\u202fvyu\u017eit\u00edm jin\u00fdch \u00fa\u010dt\u016f.<\/p>\n<p>P\u0159\u00edklad:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\u00da\u010detn\u00ed doklad<\/td>\n<td>Text<\/td>\n<td>\u010c\u00e1stka<\/td>\n<td>MD<\/td>\n<td>D<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Po\u010d\u00e1te\u010dn\u00ed stav polotovar\u016f vlastn\u00ed v\u00fdroby<\/td>\n<td>K\u010d\u00a0\u00a0\u00a0\u00a0\u00a0 10.000,&#8211;<\/td>\n<td>122<\/td>\n<td>701<\/td>\n<\/tr>\n<tr>\n<td>V\u00fddejka<\/td>\n<td>Vyskladn\u011bn\u00ed polotovar\u016f vlastn\u00ed v\u00fdroby<\/td>\n<td>K\u010d\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 9.000,&#8211;<\/td>\n<td>582<\/td>\n<td>122<\/td>\n<\/tr>\n<tr>\n<td>P\u0159\u00edjemka<\/td>\n<td>Naskladn\u011bn\u00ed polotovar\u016f vlastn\u00ed v\u00fdroby<\/td>\n<td>K\u010d\u00a0\u00a0\u00a0\u00a0\u00a0 11.000,&#8211;<\/td>\n<td>122<\/td>\n<td>582<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Inventariza\u010dn\u00ed p\u0159ebytek polotovar\u016f vlastn\u00ed v\u00fdroby<\/td>\n<td>K\u010d\u00a0\u00a0\u00a0\u00a0\u00a0 12.000,&#8211;<\/td>\n<td>122<\/td>\n<td>582<\/td>\n<\/tr>\n<tr>\n<td>V\u00fddejka<\/td>\n<td>Darov\u00e1n\u00ed polotovar\u016f vlastn\u00ed v\u00fdroby<\/td>\n<td>K\u010d\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 7.000,&#8211;<\/td>\n<td>543<\/td>\n<td>122<\/td>\n<\/tr>\n<tr>\n<td>V\u00fddejka<\/td>\n<td>Inventariza\u010dn\u00ed manko polotovar\u016f vlastn\u00ed v\u00fdroby<\/td>\n<td>K\u010d\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 4.000,&#8211;<\/td>\n<td>549<\/td>\n<td>122<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>V\u00fdrobky<\/h2>\n<p>V\u00fdrobky p\u0159edstavuj\u00ed zkompletovan\u00e9 p\u0159edm\u011bty, kter\u00e9 byly p\u0159edm\u011btem v\u00fdroby. V\u00fdrobky jsou bu\u010f prod\u00e1v\u00e1ny jako v\u00fdrobky velkoodb\u011bratel\u016fm nebo jsou d\u00e1le je\u0161t\u011b aktivov\u00e1ny na zbo\u017e\u00ed a p\u0159ed\u00e1ny do vlastn\u00edch prodejen, v\u202fni\u017e jsou polo\u017eky prod\u00e1v\u00e1ny kone\u010dn\u00fdm spot\u0159ebitel\u016fm.<\/p>\n<p>V\u00fdrobky jsou tedy dokon\u010den\u00e9 produkty, kter\u00e9 jsou ur\u010deny k\u202fprodeji mimo \u00fa\u010detn\u00ed jednotku nebo ke spot\u0159eb\u011b uvnit\u0159 \u00fa\u010detn\u00ed jednotky.<\/p>\n<p>O v\u00fdrobc\u00edch se \u00fa\u010dtuje na \u00fa\u010dtu v\u202fr\u00e1mci \u00fa\u010dtov\u00e9 skupiny 12 \u2013 Z\u00e1soby vlastn\u00ed v\u00fdroby, v\u202fpraxi nej\u010dast\u011bji na \u00fa\u010dtu 123 \u2013 V\u00fdrobky. O p\u0159\u00edjemce a v\u00fddejce se zpravidla \u00fa\u010dtuje souvzta\u017en\u011b v\u202f\u00fa\u010dtov\u00e9 skupin\u011b 58 \u2013 Zm\u011bna stavu z\u00e1sob vlastn\u00ed v\u00fdroby a aktivace, v\u202fpraxi nej\u010dast\u011bji na \u00fa\u010dtu 583 \u2013 Zm\u011bna stavu v\u00fdrobk\u016f, av\u0161ak existuj\u00ed v\u00fdjimky s\u202fvyu\u017eit\u00edm jin\u00fdch \u00fa\u010dt\u016f.<\/p>\n<p>P\u0159\u00edklad:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\u00da\u010detn\u00ed doklad<\/td>\n<td>Text<\/td>\n<td>\u010c\u00e1stka<\/td>\n<td>MD<\/td>\n<td>D<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Po\u010d\u00e1te\u010dn\u00ed stav v\u00fdrobk\u016f<\/td>\n<td>K\u010d\u00a0\u00a0\u00a0\u00a0\u00a0 10.000,&#8211;<\/td>\n<td>123<\/td>\n<td>701<\/td>\n<\/tr>\n<tr>\n<td>V\u00fddejka<\/td>\n<td>Vyskladn\u011bn\u00ed v\u00fdrobk\u016f<\/td>\n<td>K\u010d\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 9.000,&#8211;<\/td>\n<td>583<\/td>\n<td>123<\/td>\n<\/tr>\n<tr>\n<td>P\u0159\u00edjemka<\/td>\n<td>Naskladn\u011bn\u00ed v\u00fdrobk\u016f<\/td>\n<td>K\u010d\u00a0\u00a0\u00a0\u00a0\u00a0 11.000,&#8211;<\/td>\n<td>123<\/td>\n<td>583<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Inventariza\u010dn\u00ed p\u0159ebytek v\u00fdrobk\u016f<\/td>\n<td>K\u010d\u00a0\u00a0\u00a0\u00a0\u00a0 12.000,&#8211;<\/td>\n<td>123<\/td>\n<td>583<\/td>\n<\/tr>\n<tr>\n<td>V\u00fddejka<\/td>\n<td>Darov\u00e1n\u00ed v\u00fdrobk\u016f<\/td>\n<td>K\u010d\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 7.000,&#8211;<\/td>\n<td>543<\/td>\n<td>123<\/td>\n<\/tr>\n<tr>\n<td>V\u00fddejka<\/td>\n<td>Inventariza\u010dn\u00ed manko v\u00fdrobk\u016f<\/td>\n<td>K\u010d\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 4.000,&#8211;<\/td>\n<td>549<\/td>\n<td>123<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Opravn\u00e9 polo\u017eky k\u202fz\u00e1sob\u00e1m vlastn\u00ed v\u00fdroby<\/h2>\n<p>Opravn\u00e9 polo\u017eky jsou n\u00e1strojem pro respektov\u00e1n\u00ed z\u00e1sady opatrnosti. Pokud je historick\u00e9 ocen\u011bn\u00ed z\u00e1sob vlastn\u00ed v\u00fdroby vy\u0161\u0161\u00ed ne\u017e tzv. b\u011b\u017en\u00e1 realizovateln\u00e1 hodnota, tj. cena, za n\u00ed\u017e by bylo mo\u017en\u00e9 z\u00e1soby prodat po ode\u010dten\u00ed n\u00e1klad\u016f souvisej\u00edc\u00edch s\u202fprodejem, tvo\u0159\u00ed se opravn\u00e1 polo\u017eka k\u202fz\u00e1sob\u00e1m vlastn\u00ed v\u00fdroby. Tvorba a z\u00fa\u010dtov\u00e1n\u00ed opravn\u00e9 polo\u017eky k\u202fz\u00e1sob\u011b vlastn\u00ed v\u00fdroby vych\u00e1z\u00ed z\u202fobecn\u00fdch pravidel pro \u00fa\u010dtov\u00e1n\u00ed opravn\u00fdch polo\u017eek.<\/p>\n<p>To znamen\u00e1, \u017ee o tvorb\u011b \u00fa\u010dtujeme na vrub (MD) \u00fa\u010dtov\u00e9 skupiny 55, v\u202fpraxi nej\u010dast\u011bji na \u00fa\u010det 559 \u2013 Tvorba a z\u00fa\u010dtov\u00e1n\u00ed ostatn\u00edch opravn\u00fdch polo\u017eek a ve prosp\u011bch (D) \u00fa\u010dtov\u00e9 skupiny 19 \u2013 Opravn\u00e9 polo\u017eky k\u202fz\u00e1sob\u00e1m, v\u202fpraxi nej\u010dast\u011bji na \u00fa\u010det 192 \u2013 Opravn\u00e1 polo\u017eka k\u202fnedokon\u010den\u00e9 v\u00fdrob\u011b, 193 \u2013 Opravn\u00e1 polo\u017eka k\u202fpolotovar\u016fm vlastn\u00ed v\u00fdroby nebo 194 \u2013 Opravn\u00e1 polo\u017eka k v\u00fdrobk\u016fm.<\/p>\n\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakce\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vyzkou\u0161ejte si zdarma \u00fa\u010detn\u00ed program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u016f\u017eete snadno <strong>v\u00e9st \u00fa\u010detnictv\u00ed, da\u0148ovou evidenci, vystavovat faktury a&nbsp;evidovat sklad<\/strong> pro kamenn\u00fd i&nbsp;online prodej.\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cenik-s3\/vyzkouset-money-s3-start\/\" class=\"c-btn--large\">St\u00e1hnout zku\u0161ebn\u00ed verzi<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  \n<p>O rozpou\u0161t\u011bn\u00ed (z\u00fa\u010dtov\u00e1n\u00ed) opravn\u00e9 polo\u017eky \u00fa\u010dtujeme na vrub (MD) \u00fa\u010dtov\u00e9 skupiny 19 \u2013 Opravn\u00e9 polo\u017eky k\u202fz\u00e1sob\u00e1m, v\u202fpraxi nej\u010dast\u011bji na \u00fa\u010det 192 \u2013 Opravn\u00e1 polo\u017eka k\u202fnedokon\u010den\u00e9 v\u00fdrob\u011b, 193 \u2013 Opravn\u00e1 polo\u017eka k\u202fpolotovar\u016fm vlastn\u00ed v\u00fdroby nebo 194 \u2013 Opravn\u00e1 polo\u017eka k\u202fv\u00fdrobk\u016fm a ve prosp\u011bch (D) \u00fa\u010dtov\u00e9 skupiny 55, v\u202fpraxi nej\u010dast\u011bji na \u00fa\u010det 559 \u2013 Tvorba a z\u00fa\u010dtov\u00e1n\u00ed ostatn\u00edch opravn\u00fdch polo\u017eek.<\/p>\n<p>P\u0159\u00edklad:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\u00da\u010detn\u00ed doklad<\/td>\n<td>Text<\/td>\n<td>\u010c\u00e1stka<\/td>\n<td>MD<\/td>\n<td>D<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Tvorba opravn\u00e9 polo\u017eky k\u202fv\u00fdrobk\u016fm<\/td>\n<td>K\u010d 10.000,&#8211;<\/td>\n<td>559<\/td>\n<td>194<\/td>\n<\/tr>\n<tr>\n<td>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\n<td>Rozpou\u0161t\u011bn\u00ed opravn\u00e9 polo\u017eky k\u202fv\u00fdrobk\u016fm<\/td>\n<td>K\u010d\u00a0\u00a0 5.000,&#8211;<\/td>\n<td>194<\/td>\n<td>559<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<figure id=\"attachment_14472\" aria-describedby=\"caption-attachment-14472\" style=\"width: 283px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-14472\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/04\/Skladova-karta-polotovaru-vlastni-vyroby-a-nastaveni-skladoveho-uctu.jpg\" alt=\"Skladov\u00e1 karta polotovaru vlastn\u00ed v\u00fdroby a nastaven\u00ed skladov\u00e9ho \u00fa\u010dtu\" width=\"283\" height=\"418\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/04\/Skladova-karta-polotovaru-vlastni-vyroby-a-nastaveni-skladoveho-uctu.jpg 283w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/04\/Skladova-karta-polotovaru-vlastni-vyroby-a-nastaveni-skladoveho-uctu-203x300.jpg 203w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/04\/Skladova-karta-polotovaru-vlastni-vyroby-a-nastaveni-skladoveho-uctu-102x150.jpg 102w\" sizes=\"auto, (max-width: 283px) 100vw, 283px\" \/><figcaption id=\"caption-attachment-14472\" class=\"wp-caption-text\">Skladov\u00e1 karta polotovaru vlastn\u00ed v\u00fdroby a nastaven\u00ed skladov\u00e9ho \u00fa\u010dtu<\/figcaption><\/figure>\n<p><strong>Z\u00e1v\u011br<\/strong><\/p>\n<p>Z\u00e1soby vlastn\u00ed v\u00fdroby zahrnuj\u00ed p\u0159edev\u0161\u00edm nedokon\u010denou v\u00fdrobu, polotovary vlastn\u00ed v\u00fdroby a v\u00fdrobky. O jejich naskladn\u011bn\u00ed \u00fa\u010dtujeme s\u202fvyu\u017eit\u00edm \u00fa\u010dt\u016f z\u00e1sob vlastn\u00ed v\u00fdroby v\u202fr\u00e1mci \u00fa\u010dtov\u00e9 skupiny 12 \u2013 Z\u00e1soby vlastn\u00ed v\u00fdroby (v praxi nej\u010dast\u011bji na \u00fa\u010dty 121 \u2013 Nedokon\u010den\u00e1 v\u00fdroba, 122 \u2013 Polotovary vlastn\u00ed v\u00fdroby, 123 \u2013 V\u00fdrobky) a zpravidla souvzta\u017en\u011b s\u202fvyu\u017eit\u00edm \u00fa\u010dt\u016f \u00fa\u010dtov\u00e9 skupiny 58 \u2013 Zm\u011bna stavu z\u00e1sob vlastn\u00ed v\u00fdroby a aktivace (av\u0161ak existuj\u00ed v\u00fdjimky a tento \u00fa\u010det se nepou\u017eije). U z\u00e1sob vlastn\u00ed v\u00fdroby rovn\u011b\u017e vyu\u017e\u00edv\u00e1me instrumentu opravn\u00fdch polo\u017eek pro zabezpe\u010den\u00ed z\u00e1sady opatrnosti, jako\u017eto jedn\u00e9 z\u202fobecn\u00fdch \u00fa\u010detn\u00edch z\u00e1sad.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Z\u00e1soby vlastn\u00ed v\u00fdroby \u010dlen\u00edme do t\u0159\u00ed z\u00e1kladn\u00edch skupin: nedokon\u010den\u00e1 v\u00fdroba, polotovary vlastn\u00ed v\u00fdroby, v\u00fdrobky. Nedokon\u010den\u00e1 v\u00fdroba Nedokon\u010den\u00e1 v\u00fdroba je \u00fa\u010detn\u00edmi p\u0159edpisy vymezena t\u00edm zp\u016fsobem, \u017ee &#8230;<\/p>\n","protected":false},"author":12,"featured_media":14469,"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],"class_list":["post-14466","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"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14466","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=14466"}],"version-history":[{"count":9,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14466\/revisions"}],"predecessor-version":[{"id":17703,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/14466\/revisions\/17703"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/14469"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=14466"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=14466"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=14466"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}