{"id":15026,"date":"2024-07-25T07:00:00","date_gmt":"2024-07-25T05:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=15026"},"modified":"2025-08-03T13:04:32","modified_gmt":"2025-08-03T11:04:32","slug":"jak-na-zaklady-kalkulaci-v-ucetnictvi","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-na-zaklady-kalkulaci-v-ucetnictvi\/","title":{"rendered":"Jak na z\u00e1klady kalkulac\u00ed v \u00fa\u010detnictv\u00ed"},"content":{"rendered":"<h2>Co je vnitropodnikov\u00e9 \u00fa\u010detnictv\u00ed a kalkulace<\/h2>\n<p><strong>Kalkulace jsou z\u00e1kladn\u00edm n\u00e1strojem vnitropodnikov\u00e9ho \u00fa\u010detnictv\u00ed, kter\u00e9 slou\u017e\u00ed pro ocen\u011bn\u00ed vnitropodnikov\u00fdch v\u00fdkon\u016f.<\/strong> Vnitropodnikov\u00e9 \u00fa\u010detnictv\u00ed pln\u00ed \u0159adu d\u016fle\u017eit\u00fdch \u00fakol\u016f pro <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/financni-ucetnictvi-co-zahrnuje-a-jak-vyuzit-ucetni-program\/\">finan\u010dn\u00ed \u00fa\u010detnictv\u00ed<\/a>, nap\u0159\u00edklad:<\/p>\n<ul>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-ocenit-zasoby-vytvorene-vlastni-cinnosti\/\">oce\u0148uje z\u00e1soby vlastn\u00ed v\u00fdroby<\/a>,<\/li>\n<li><a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ocenovani-dlouhodobeho-hmotneho-a-nehmotneho-majetku-pri-porizeni-v-ucetnictvi-jake-problemy-mohou-nastat\/\">oce\u0148uje dlouhodob\u00fd nehmotn\u00fd majetek a dlouhodob\u00fd hmotn\u00fd majetek<\/a>, kter\u00fd je vytv\u00e1\u0159en\u00fd vlastn\u00ed \u010dinnost\u00ed,<\/li>\n<li>oce\u0148uje vnitropodnikov\u00e9 slu\u017eby (zejm\u00e9na vnitropodnikovou p\u0159epravu, mont\u00e1\u017e a instalaci, kter\u00e9 jsou realizov\u00e1ny vlastn\u00edmi zam\u011bstnanci),<\/li>\n<li>poskytuje \u00fadaje pro sestaven\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-ucetni-zaverku-vykaz-zisku-a-ztraty\/\">v\u00fdkazu zisku a ztr\u00e1ty<\/a> (v\u00fdsledovky) v\u00a0\u00fa\u010delov\u00e9m \u010dlen\u011bn\u00ed.<\/li>\n<\/ul>\n<h3>\u010clen\u011bn\u00ed n\u00e1klad\u016f pro \u00fa\u010dely \u00fa\u010detn\u00ed kalkulace<\/h3>\n<p>Pro \u00fa\u010dely kalkulac\u00ed \u010dlen\u00edme <strong>n\u00e1klady na p\u0159\u00edm\u00e9 a nep\u0159\u00edm\u00e9 (re\u017eijn\u00ed)<\/strong>.<\/p>\n<p><strong>P\u0159\u00edm\u00e9 n\u00e1klady p\u0159\u00edmo souvis\u00ed s\u00a0vytv\u00e1\u0159en\u00fdm v\u00fdkonem<\/strong>. Jsou p\u0159i\u0159aditeln\u00e9 konkr\u00e9tn\u00edmu ur\u010dit\u00e9mu v\u00fdkonu (v\u00fdrobku). Jedn\u00e1 se nap\u0159\u00edklad o suroviny, kter\u00e9 p\u0159\u00edmo p\u0159ech\u00e1zej\u00ed do v\u00fdrobku a tvo\u0159\u00ed jeho podstatu a d\u00e1le nap\u0159\u00edklad mzdov\u00e9 n\u00e1klady v\u00fdkonov\u00fdch pracovn\u00edk\u016f.<\/p>\n<p><strong>Nep\u0159\u00edm\u00e9 (re\u017eijn\u00ed) n\u00e1klady nelze p\u0159\u00edmo p\u0159i\u0159adit ke konkr\u00e9tn\u00edmu v\u00fdkonu<\/strong>. Pro konkr\u00e9tn\u00ed v\u00fdkon se p\u0159i\u0159azuj\u00ed za pou\u017eit\u00ed p\u0159\u00edslu\u0161n\u00fdch kalkula\u010dn\u00edch metod. Typick\u00fdmi p\u0159\u00edklady nep\u0159\u00edm\u00fdch (re\u017eijn\u00edch) n\u00e1klad\u016f jsou zejm\u00e9na mzdov\u00e9 administrativn\u00ed n\u00e1klady nebo mzdy administrativn\u00edch pracovn\u00edk\u016f.<\/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\/15026\">\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\/15026\">\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<h2>\u010clen\u011bn\u00ed hospod\u00e1\u0159sk\u00e9ho st\u0159ediska v r\u00e1mci \u00fa\u010detnictv\u00ed<\/h2>\n<p>V\u00a0r\u00e1mci vnitropodnikov\u00e9ho \u00fa\u010detnictv\u00ed je nutn\u00e9 <strong>v\u00a0r\u00e1mci \u00fa\u010detn\u00ed jednotky vydefinovat tzv. hospod\u00e1\u0159sk\u00e1 st\u0159ediska<\/strong>, kter\u00e1 se nej\u010dast\u011bji \u010dlen\u00ed n\u00e1sleduj\u00edc\u00edm zp\u016fsobem:<\/p>\n<ul>\n<li>st\u0159edisko v\u00fdroby (hlavn\u00ed v\u00fdrobn\u00ed \u010dinnost),<\/li>\n<li>st\u0159edisko \u00fadr\u017eby (zab\u00fdv\u00e1 se opravami a \u00fadr\u017ebou pro jednotliv\u00e1 st\u0159ediska),<\/li>\n<li>st\u0159edisko spr\u00e1vy (administrativn\u00ed \u010dinnosti),<\/li>\n<li>st\u0159edisko odbytu (zab\u00fdv\u00e1 se prodejn\u00ed \u010dinnost\u00ed),<\/li>\n<li>st\u0159edisko z\u00e1sobov\u00e1n\u00ed (z\u00e1sobovac\u00ed \u010dinnost),<\/li>\n<li>st\u0159edisko neutr\u00e1ln\u00ed (pou\u017e\u00edv\u00e1 se pro n\u00e1klady a v\u00fdnosy, kter\u00e9 nelze p\u0159i\u0159adit \u017e\u00e1dn\u00e9mu hospod\u00e1\u0159sk\u00e9mu st\u0159edisku),<\/li>\n<li>st\u0159edisko realizace (z\u00fa\u010dtovac\u00ed st\u0159edisko).<\/li>\n<\/ul>\n<h2>Co je kalkulace v \u00fa\u010detnictv\u00ed a kalkula\u010dn\u00ed vzorec<\/h2>\n<p><strong>Kalkulace je z\u00e1kladn\u00edm n\u00e1strojem v\u00a0r\u00e1mci <\/strong><a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/manazerske-ucetnictvi-co-zahrnuje-a-jak-vyuzit-ucetni-program\/\"><strong>mana\u017eersk\u00e9ho \u00fa\u010detnictv\u00ed<\/strong><\/a><strong> pro ur\u010den\u00ed hodnotov\u00fdch veli\u010din (nap\u0159\u00edklad n\u00e1klad\u016f) pro jednotku vytv\u00e1\u0159en\u00e9 produkce<\/strong>, nap\u0159\u00edklad jeden vyr\u00e1b\u011bn\u00fd v\u00fdrobek \u010di jednu poskytovanou slu\u017ebu. Za t\u00edmto \u00fa\u010delem se pou\u017e\u00edvaj\u00ed tzv. kalkula\u010dn\u00ed vzorce, kter\u00fdch existuje mnoho druh\u016f. <strong>Z\u00e1kladn\u00ed kalkula\u010dn\u00ed vzorec m\u00e1 n\u00e1sleduj\u00edc\u00ed strukturu<\/strong>:<\/p>\n<p>P\u0159\u00edm\u00fd materi\u00e1l<\/p>\n<p>P\u0159\u00edm\u00e9 mzdy<\/p>\n<p>Ostatn\u00ed p\u0159\u00edm\u00e9 n\u00e1klady<\/p>\n<p><u>V\u00fdrobn\u00ed re\u017eie<\/u>\u00a0<\/p>\n<p><strong>Vlastn\u00ed n\u00e1klady v\u00fdroby<\/strong><\/p>\n<p><u>Z\u00e1sobovac\u00ed a spr\u00e1vn\u00ed re\u017eie<\/u><\/p>\n<p><strong>Vlastn\u00ed n\u00e1klady v\u00fdkonu<\/strong><\/p>\n<p><u>Odbytov\u00e9 n\u00e1klady<\/u><\/p>\n<p><strong>\u00dapln\u00e9 vlastn\u00ed n\u00e1klady v\u00fdkonu<\/strong><\/p>\n<p><u>Hrub\u00e1 obchodn\u00ed mar\u017ee (zisk)<\/u><\/p>\n<p><strong>Prodejn\u00ed cena bez dan\u011b z\u00a0p\u0159idan\u00e9 hodnoty<\/strong><\/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<h2>Druhy kalkulac\u00ed<\/h2>\n<p>Z\u00a0hlediska druh\u016f kalkulac\u00ed rozli\u0161ujeme zejm\u00e9na:<\/p>\n<ul>\n<li><strong>kalkulaci prost\u00fdm d\u011blen\u00edm<\/strong> (v p\u0159\u00edpad\u011b v\u00fdroby jedin\u00e9ho (stejnorod\u00e9ho) druhu v\u00fdkonu),<\/li>\n<li><strong>kalkulaci d\u011blen\u00edm pomoc\u00ed pom\u011brov\u00fdch \u010d\u00edsel <\/strong>(v p\u0159\u00edpad\u011b v\u00fdroby stejnorod\u00e9ho druhu v\u00fdkonu, av\u0161ak r\u016fzn\u00fdch velikost\u00ed (rozm\u011br\u016f), hmotnost\u00ed apod. jednotliv\u00fdch druh\u016f v\u00fdkon\u016f),<\/li>\n<li><strong>kalkulaci p\u0159ir\u00e1\u017ekovou<\/strong> (v p\u0159\u00edpad\u011b v\u00fdroby r\u016fznorodn\u00fdch druh\u016f v\u00fdkon\u016f).<\/li>\n<\/ul>\n<h3>Kalkulace prost\u00fdm d\u011blen\u00edm<\/h3>\n<p>Tento typ kalkulace se <strong>pou\u017e\u00edv\u00e1 v\u00a0p\u0159\u00edpad\u011b v\u00fdroby jedin\u00e9ho (stejnorod\u00e9ho) druhu v\u00fdrobku<\/strong>. V\u00fdpo\u010det je jednoduch\u00fd. Nep\u0159\u00edm\u00e9 (re\u017eijn\u00ed) n\u00e1klady se d\u011bl\u00ed pl\u00e1novan\u00fdm po\u010dtem v\u00fdrobk\u016f.<\/p>\n<h3>Kalkulace d\u011blen\u00edm pomoc\u00ed pom\u011brov\u00fdch \u010d\u00edsel<\/h3>\n<p>Tento typ kalkulace se <strong>vyu\u017e\u00edv\u00e1 v\u00a0p\u0159\u00edpad\u011b v\u00fdroby stejnorod\u00e9ho druhu v\u00fdrobk\u016f, av\u0161ak tyto druhy se li\u0161\u00ed rozm\u011bry, hmotnost\u00ed apod.<\/strong> V\u00a0takov\u00e9m p\u0159\u00edpad\u011b je jeden z\u00a0v\u00fdrobk\u016f stanoven jako tzv. z\u00e1kladn\u00ed v\u00fdkon a je mu p\u0159id\u011bleno pom\u011brov\u00e9 \u010d\u00edslo 1. Dal\u0161\u00edm v\u00fdkon\u016fm je p\u0159id\u011bleno pom\u011brov\u00e9 \u010d\u00edslo, kter\u00e9 vyjad\u0159uj\u00ed pom\u011br v\u016f\u010di z\u00e1kladn\u00edmu v\u00fdrobku. Na z\u00e1klad\u011b toho se stanov\u00ed p\u0159epo\u010dten\u00e9 mno\u017estv\u00ed pro ten kter\u00fd druh v\u00fdkon\u016f. Nep\u0159\u00edm\u00e9 (re\u017eijn\u00ed) n\u00e1klady se pot\u00e9 pod\u011bl\u00ed p\u0159epo\u010dten\u00fdm mno\u017estv\u00edm v\u00fdrobk\u016f a z\u00edsk\u00e1 se hodnota n\u00e1kladu na p\u0159epo\u010dtenou jednici. Vyn\u00e1soben\u00edm s\u00a0pom\u011brov\u00fdm \u010d\u00edslem toho kter\u00e9ho druhu v\u00fdrobku se vypo\u010d\u00edtaj\u00ed nep\u0159\u00edm\u00e9 (re\u017eijn\u00ed) n\u00e1klady na 1 kus toho kter\u00e9ho druhu v\u00fdkonu.<\/p>\n<h3>Kalkulace p\u0159ir\u00e1\u017ekov\u00e1<\/h3>\n<p>Tento typ kalkulace se <strong>pou\u017e\u00edv\u00e1 v\u00a0p\u0159\u00edpadech, kdy se vyr\u00e1b\u011bj\u00ed r\u016fznorod\u00e9 v\u00fdrobky<\/strong>. Nep\u0159\u00edm\u00e9 (re\u017eijn\u00ed) n\u00e1klady se na kalkula\u010dn\u00ed jednici stanovuj\u00ed nep\u0159\u00edmo formou p\u0159ir\u00e1\u017eky, rozpo\u010d\u00edtan\u00e9 pomoc\u00ed rozvrhov\u00e9 z\u00e1kladny. Prost\u0159ednictv\u00edm rozvrhov\u00e9 z\u00e1kladny, vyj\u00e1d\u0159en\u00e9 v\u00a0pen\u011bz\u00edch, se zjist\u00ed procento p\u0159ir\u00e1\u017eky re\u017eijn\u00edch n\u00e1klad\u016f. Zpravidla se za rozvrhovou z\u00e1kladnu stanovuj\u00ed p\u0159\u00edm\u00e9 mzdy.<\/p>\n<figure id=\"attachment_15030\" aria-describedby=\"caption-attachment-15030\" style=\"width: 1027px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-15030\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/07\/vnitropodnikove-ucetnictvi.jpg\" alt=\"Pro vnitropodnikov\u00e9 \u00fa\u010detnictv\u00ed m\u016f\u017eeme vyu\u017e\u00edt controllingov\u00e9 prom\u011bnn\u00e9 St\u0159edisko, Zak\u00e1zka, \u010cinnost uvnit\u0159 doklad\u016f a polo\u017eek.\" width=\"1027\" height=\"605\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/07\/vnitropodnikove-ucetnictvi.jpg 1027w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/07\/vnitropodnikove-ucetnictvi-300x177.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/07\/vnitropodnikove-ucetnictvi-1024x603.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/07\/vnitropodnikove-ucetnictvi-150x88.jpg 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/07\/vnitropodnikove-ucetnictvi-768x452.jpg 768w\" sizes=\"auto, (max-width: 1027px) 100vw, 1027px\" \/><figcaption id=\"caption-attachment-15030\" class=\"wp-caption-text\">Pro vnitropodnikov\u00e9 \u00fa\u010detnictv\u00ed m\u016f\u017eeme vyu\u017e\u00edt controllingov\u00e9 prom\u011bnn\u00e9 St\u0159edisko, Zak\u00e1zka, \u010cinnost uvnit\u0159 doklad\u016f a polo\u017eek.<\/figcaption><\/figure>\n<h2>Shrnut\u00ed<\/h2>\n<p>Vnitropodnikov\u00e9 \u00fa\u010detnictv\u00ed a kalkulace tvo\u0159\u00ed z\u00e1kladn\u00ed n\u00e1stroj a pomoc v\u00a0mnoha oblastech pro finan\u010dn\u00ed \u00fa\u010detnictv\u00ed. Jeho velk\u00fd p\u0159\u00ednos existuje zejm\u00e9na v\u00a0oblasti ocen\u011bn\u00ed vnitropodnikov\u00fdch v\u00fdkon\u016f, nap\u0159\u00edklad p\u0159i aktivaci vnitropodnikov\u00e9ho p\u0159epravn\u00e9ho nebo p\u0159i po\u0159\u00edzen\u00ed z\u00e1sob \u010di dlouhodob\u00e9ho nehmotn\u00e9ho a hmotn\u00e9ho majetku vlastn\u00ed v\u00fdrobou. Pro aplikaci kalkulac\u00ed je z\u00e1sadn\u00ed tzv. kalkula\u010dn\u00ed vzorec. Existuje n\u011bkolik druh\u016f kalkulac\u00ed, kter\u00e9 jsou pou\u017eiteln\u00e9 v\u00a0z\u00e1vislosti na vlastnostech vyr\u00e1b\u011bn\u00fdch v\u00fdrobk\u016f (v\u00fdkon\u016f).<\/p>\n<h2>Vnitropodnikov\u00e9 \u00fa\u010detnictv\u00ed a kalkulace v Money S3<\/h2>\n<p>Ve videu n\u00ed\u017ee od \u010dasu 2:34 vid\u00edte, jak proces vypad\u00e1 v \u00fa\u010detn\u00edm programu Money S3. Vytv\u00e1\u0159\u00edte v n\u011bm intern\u00ed doklady a k nim p\u0159id\u011blujete controllingov\u00e9 prom\u011bnn\u00e9 jako <strong>st\u0159edisko, zak\u00e1zku a \u010dinnost<\/strong>.<\/p>\n<p>Tak\u017ee nap\u0159\u00edklad pod zak\u00e1zku na v\u00fdrobu konkr\u00e9tn\u00edho zbo\u017e\u00ed, p\u0159i\u0159ad\u00edte <strong>intern\u00ed doklad s mzdov\u00fdmi n\u00e1klady na tutu zak\u00e1zku<\/strong>. Intern\u00ed doklad se prop\u00ed\u0161e do \u00fa\u010detn\u00edho den\u00edku. P\u0159\u00edmo v n\u011bm vid\u00edte, ke kter\u00e9 zak\u00e1zce se z\u00e1pis v\u00e1\u017ee. Kdy\u017e si n\u00e1sledn\u011b zobraz\u00edte v\u00fdsledovku pro tuto zak\u00e1zku, uvid\u00edte informaci o celkov\u00e9m za\u00fa\u010dtov\u00e1n\u00ed a n\u00e1kladech.<\/p>\n<p>Tvorbu doklad\u016f a v\u0161echny dal\u0161\u00ed funkce Money S3 si vyzkou\u0161\u00edte <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3-start\/\">v bezplatn\u00e9 verzi Start<\/a>.<\/p>\n<p>Krom\u011b \u00fa\u010detnictv\u00ed <strong>v programu m\u016f\u017eete<\/strong>:<\/p>\n<ul>\n<li>vystavovat mzdy,\u00a0<\/li>\n<li>v\u00e9st skladov\u00e9 hospod\u00e1\u0159stv\u00ed,\u00a0<\/li>\n<li>evidovat \u00fadaje klient\u016f a zam\u011bstnanc\u016f,\u00a0<\/li>\n<li>v\u00e9st knihu j\u00edzd,\u00a0<\/li>\n<li>evidovat majetek\u00a0<\/li>\n<li>nebo propojit \u00fa\u010detnictv\u00ed a sklad s e-shopem.<\/li>\n<\/ul>\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Co je vnitropodnikov\u00e9 \u00fa\u010detnictv\u00ed a kalkulace Kalkulace jsou z\u00e1kladn\u00edm n\u00e1strojem vnitropodnikov\u00e9ho \u00fa\u010detnictv\u00ed, kter\u00e9 slou\u017e\u00ed pro ocen\u011bn\u00ed vnitropodnikov\u00fdch v\u00fdkon\u016f. Vnitropodnikov\u00e9 \u00fa\u010detnictv\u00ed pln\u00ed \u0159adu d\u016fle\u017eit\u00fdch \u00fakol\u016f pro &#8230;<\/p>\n","protected":false},"author":12,"featured_media":15027,"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":[403,58,400,218],"class_list":["post-15026","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jak-uctovat","tag-kalkulace-v-ucetnictvi","tag-money-s3","tag-ucetni-pojmy","tag-ucetni-program"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15026","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=15026"}],"version-history":[{"count":8,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15026\/revisions"}],"predecessor-version":[{"id":17743,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15026\/revisions\/17743"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/15027"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=15026"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=15026"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=15026"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}