{"id":15358,"date":"2024-09-05T07:00:00","date_gmt":"2024-09-05T05:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=15358"},"modified":"2025-01-06T13:58:44","modified_gmt":"2025-01-06T12:58:44","slug":"jak-na-rizeni-cash-flow-peneznich-toku-v-ucetnictvi","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-rizeni-cash-flow-peneznich-toku-v-ucetnictvi\/","title":{"rendered":"Jak na \u0159\u00edzen\u00ed cash flow (pen\u011b\u017en\u00edch tok\u016f) v \u00fa\u010detnictv\u00ed"},"content":{"rendered":"<h2>Co to je cash flow<\/h2>\n<p>Jak u\u017e vypl\u00fdv\u00e1 z n\u00e1zvu, cash flow sleduje finan\u010dn\u00ed toky ve firm\u011b. Zam\u011b\u0159uje se p\u0159itom jen na <strong>opravdu uskute\u010dn\u011bn\u00e9 transakce<\/strong>. Proto v n\u011bm nejsou nap\u0159\u00edklad neproplacen\u00e9 faktury ani z\u00e1vazky, kter\u00e9 \u010dekaj\u00ed na uhrazen\u00ed.<\/p>\n<p>Rozhoduj\u00edc\u00ed je<strong> okam\u017eik, kdy pen\u00edze doraz\u00ed na firemn\u00ed \u00fa\u010det<\/strong>, nebo naopak opust\u00ed pokladnu.<\/p>\n<p>Cash flow tak poskytuje re\u00e1ln\u00fd <strong>obraz aktu\u00e1ln\u00edho stavu spole\u010dnosti<\/strong>, jej\u00edch p\u0159\u00edjm\u016f a v\u00fddaj\u016f.<\/p>\n<h2>Cash flow v \u00fa\u010detnictv\u00ed<\/h2>\n<p>P\u0159ehled o stavu finan\u010dn\u00edch tok\u016f firm\u00e1m <strong>poskytuje v\u00fdkaz cash flow<\/strong>, kter\u00fd je sou\u010d\u00e1st\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-zaverka-ukazuje-tom-vase-firma-sestavit\/\">\u00fa\u010detn\u00ed z\u00e1v\u011brky \u0159ady firem<\/a>. A jako takov\u00fd spad\u00e1 tak\u00e9 do <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/financni-ucetnictvi-co-zahrnuje-a-jak-vyuzit-ucetni-program\/\">finan\u010dn\u00edho \u00fa\u010detnictv\u00ed<\/a>.<\/p>\n<p>Finan\u010dn\u00ed \u00fa\u010detnictv\u00ed obsahuje \u0159adu v\u00fdkaz\u016f, kter\u00e9 slou\u017e\u00ed t\u0159et\u00edm stran\u00e1m k tomu, aby se l\u00e9pe sezn\u00e1mily s fungov\u00e1n\u00edm spole\u010dnosti. Vyu\u017e\u00edvaj\u00ed je mimo jin\u00e9 <strong>banky nebo finan\u010dn\u00ed \u00fa\u0159ad<\/strong>.<\/p>\n<p>Z\u00e1rove\u0148 z nich vych\u00e1z\u00ed veden\u00ed spole\u010dnosti, kter\u00e9 s jejich pomoc\u00ed pl\u00e1nuje <strong>dal\u0161\u00ed <\/strong><a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/rozvoj-podnikani\/\"><strong>rozvoj firmy<\/strong><\/a> \u2013 nebo naopak \u00fasporn\u00e1 opat\u0159en\u00ed.<\/p>\n<h2>Kdo mus\u00ed p\u0159edkl\u00e1dat v\u00fdkaz cash flow<\/h2>\n<p>\u0158ada firem mus\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/sestaveni-prehledu-o-peneznich-tocich-a-prehledu-o-zmenach-vlastniho-kapitalu\/\">v\u00fdkaz cash flow<\/a> zahrnout do sv\u00e9 finan\u010dn\u00ed z\u00e1v\u011brky povinn\u011b. D\u016fle\u017eit\u00e1 je <strong>velikost podniku<\/strong> \u2013 nebo p\u0159esn\u011bji \u00fa\u010detn\u00ed jednotky.<\/p>\n<p>Existuj\u00ed toti\u017e 4 <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/kategorie-ucetnich-jednotek-zjistete-kam-patrite\/\">kategorie \u00fa\u010detn\u00edch jednotek<\/a>:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td><strong>kategorie \u00fa\u010detn\u00ed jednotky<\/strong><\/td>\n<td><strong>aktiva<\/strong><\/td>\n<td><strong>obrat<\/strong><\/td>\n<td><strong>pr\u016fm\u011brn\u00fd po\u010det zam\u011bstnanc\u016f<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>mikro<\/strong><\/td>\n<td>do 9 milion\u016f K\u010d<\/td>\n<td>do 18 milion\u016f K\u010d<\/td>\n<td>do 10 zam\u011bstnanc\u016f<\/td>\n<\/tr>\n<tr>\n<td><strong>mal\u00e1<\/strong><\/td>\n<td>do 100 milion\u016f K\u010d<\/td>\n<td>do 200 milion\u016f K\u010d<\/td>\n<td>do 50 zam\u011bstnanc\u016f<\/td>\n<\/tr>\n<tr>\n<td><strong>st\u0159edn\u00ed<\/strong><\/td>\n<td>do 500 milion\u016f K\u010d<\/td>\n<td>do 1 miliardy K\u010d<\/td>\n<td>do 250 zam\u011bstnanc\u016f<\/td>\n<\/tr>\n<tr>\n<td><strong>velk\u00e1<\/strong><\/td>\n<td>nad 500 milion\u016f K\u010d<\/td>\n<td>nad 1 miliardu K\u010d<\/td>\n<td>nad 250 zam\u011bstnanc\u016f<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>B\u011b\u017enou \u00fa\u010detn\u00ed z\u00e1v\u011brku pod\u00e1vaj\u00ed na konci \u00fa\u010detn\u00edho obdob\u00ed v\u0161echny \u00fa\u010detn\u00ed jednotky. Neznamen\u00e1 to v\u0161ak, \u017ee mus\u00ed obsahovat tak\u00e9 v\u00fdkaz cash flow. Ten je povinn\u00fd pouze pro <strong>st\u0159edn\u00ed a velk\u00e9 \u00fa\u010detn\u00ed jednotky<\/strong>, kter\u00e9 sestavuj\u00ed \u00fa\u010detn\u00ed z\u00e1v\u011brku v pln\u00e9m rozsahu ov\u011b\u0159enou auditorem.<\/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\/15358\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Dopl\u0148te si mezery v dan\u00edch a \u00fa\u010detnictv\u00ed            <\/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=\"S1\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15358\">\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>Co obsahuje v\u00fdkaz cash flow<\/h2>\n<p>V\u00fdkaz cash flow m\u00e1 t\u0159i \u010d\u00e1sti, kter\u00e9 se li\u0161\u00ed sv\u00fdm zam\u011b\u0159en\u00edm.<\/p>\n<ol>\n<li><strong>Provozn\u00ed \u010dinnosti<\/strong> \u2013 tato \u010d\u00e1st se v\u011bnuje pohybu finan\u010dn\u00edch prost\u0159edk\u016f u b\u011b\u017en\u00fdch provozn\u00edch aktivit firmy. Sleduje nap\u0159\u00edklad:\n<ol style=\"list-style-type: lower-alpha\">\n<li>p\u0159\u00edjmy z prodeje zbo\u017e\u00ed a slu\u017eeb,<\/li>\n<li>v\u00fddaje na mzdy,<\/li>\n<li>v\u00fddaje na n\u00e1kup materi\u00e1l\u016f a slu\u017eeb,<\/li>\n<li>platby dan\u00ed a dal\u0161\u00edch poplatk\u016f<\/li>\n<li>a podobn\u00e9 p\u0159\u00edjmy a v\u00fddaje.<\/li>\n<\/ol>\n<\/li>\n<li><strong>Investi\u010dn\u00ed \u010dinnosti<\/strong> \u2013 tato \u010d\u00e1st se zam\u011b\u0159uje na b\u011b\u017enou investi\u010dn\u00ed \u010dinnost spole\u010dnosti, jako je:\n<ol style=\"list-style-type: lower-alpha\">\n<li>po\u0159\u00edzen\u00ed dlouhodob\u00e9ho majetku,<\/li>\n<li>prodej dlouhodob\u00e9ho majetku,<\/li>\n<li>\u00fav\u011bry poskytnut\u00e9 jin\u00fdm firm\u00e1m<\/li>\n<li>a podobn\u00e9 p\u0159\u00edjmy a v\u00fddaje.<\/li>\n<\/ol>\n<\/li>\n<li><strong>Finan\u010dn\u00ed \u010dinnosti<\/strong> \u2013 tato \u010d\u00e1st v\u00fdkazu se soust\u0159ed\u00ed na financov\u00e1n\u00ed firmy prost\u0159ednictv\u00edm vlastn\u00edho kapit\u00e1lu. Spadaj\u00ed sem:\n<ol style=\"list-style-type: lower-alpha\">\n<li>p\u0159\u00edjmy z akci\u00ed \u010di dluhopis\u016f,<\/li>\n<li>p\u0159\u00edjmy z nov\u00fdch \u00fav\u011br\u016f,<\/li>\n<li>n\u00e1klady na spl\u00e1tky st\u00e1vaj\u00edc\u00edch \u00fav\u011br\u016f,<\/li>\n<li>n\u00e1klady na v\u00fdplatu dividend<\/li>\n<li>a podobn\u00e9 p\u0159\u00edjmy a v\u00fddaje.<\/li>\n<\/ol>\n<\/li>\n<\/ol>\n<h2>Jak sestavit a vypo\u010d\u00edtat cash flow<\/h2>\n<p>P\u0159i p\u0159\u00edprav\u011b cash flow v\u00fdkazu m\u00e1te na v\u00fdb\u011br ze dvou metod:<\/p>\n<ul>\n<li><strong>p\u0159\u00edm\u00e1 metoda<\/strong> \u2013 vych\u00e1z\u00ed z konkr\u00e9tn\u00edch aktivit firmy a na jednotliv\u00fdch \u0159\u00e1dc\u00edch seskupuje odpov\u00eddaj\u00edc\u00ed p\u0159\u00edjmy a v\u00fddaje;<\/li>\n<li><strong>nep\u0159\u00edm\u00e1 metoda<\/strong> \u2013 vych\u00e1z\u00ed z v\u00fdkazu zisku a ztr\u00e1ty, kter\u00fd upravuje nap\u0159\u00edklad prost\u0159ednictv\u00edm odpis\u016f.<\/li>\n<\/ul>\n<p>Prvn\u00ed postup je p\u0159ehledn\u011bj\u0161\u00ed, stoj\u00ed ale v\u00edc \u010dasu a pr\u00e1ce. Druh\u00e1 varianta je jednodu\u0161\u0161\u00ed, ale tak\u00e9 m\u00e9n\u011b p\u0159ehledn\u00e1.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center\" colspan=\"2\"><strong>P\u0159\u00edm\u00e1 metoda v\u00fdpo\u010dtu cash flow<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">z\u00e1znamy<\/td>\n<td style=\"text-align: center\">\u010d\u00e1stka v tis\u00edc\u00edch K\u010d<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Stav pen\u011b\u017en\u00edch prost\u0159edk\u016f a pen\u011b\u017en\u00edch ekvivalent\u016f na za\u010d\u00e1tku obdob\u00ed<\/strong><\/td>\n<td><strong>100<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">Pen\u011b\u017en\u00ed toky z provozn\u00ed \u010dinnosti<\/td>\n<\/tr>\n<tr>\n<td>P\u0159\u00edjmy z prodeje slu\u017eeb<\/td>\n<td>2000<\/td>\n<\/tr>\n<tr>\n<td>V\u00fddaje za nakoupen\u00fd materi\u00e1l<\/td>\n<td>-400<\/td>\n<\/tr>\n<tr>\n<td>V\u00fddaje za nakoupen\u00e9 slu\u017eby<\/td>\n<td>-800<\/td>\n<\/tr>\n<tr>\n<td>V\u00fddaje na zam\u011bstnance<\/td>\n<td>-600<\/td>\n<\/tr>\n<tr>\n<td>Na\u010derp\u00e1n\u00ed provozn\u00edho \u00fav\u011bru<\/td>\n<td>200<\/td>\n<\/tr>\n<tr>\n<td>Spl\u00e1tky provozn\u00edho \u00fav\u011bru<\/td>\n<td>-30<\/td>\n<\/tr>\n<tr>\n<td>Zaplacen\u00e9 \u00faroky z provozn\u00edho \u00fav\u011bru<\/td>\n<td>-6<\/td>\n<\/tr>\n<tr>\n<td>P\u0159ijat\u00e9 \u00faroky<\/td>\n<td>1<\/td>\n<\/tr>\n<tr>\n<td>Zaplacen\u00e1 da\u0148 z p\u0159\u00edjm\u016f<\/td>\n<td>-85<\/td>\n<\/tr>\n<tr>\n<td><strong>\u010cist\u00fd pen\u011b\u017en\u00ed tok z provozn\u00ed \u010dinnosti<\/strong><\/td>\n<td><strong>280<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">Pen\u011b\u017en\u00ed toky z investi\u010dn\u00ed \u010dinnosti<\/td>\n<\/tr>\n<tr>\n<td>V\u00fddaje na n\u00e1kup dlouhodob\u00e9ho majetku<\/td>\n<td>-200<\/td>\n<\/tr>\n<tr>\n<td>P\u0159\u00edjmy z prodeje dlouhodob\u00e9ho majetku<\/td>\n<td>20<\/td>\n<\/tr>\n<tr>\n<td><strong>\u010cist\u00fd pen\u011b\u017en\u00ed tok z investi\u010dn\u00ed \u010dinnosti<\/strong><\/td>\n<td><strong>-180<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"2\">Pen\u011b\u017en\u00ed toky z finan\u010dn\u00ed \u010dinnosti<\/td>\n<\/tr>\n<tr>\n<td>P\u0159\u00edjmy ze zv\u00fd\u0161en\u00ed z\u00e1kladn\u00edho kapit\u00e1lu<\/td>\n<td>500<\/td>\n<\/tr>\n<tr>\n<td>Vyplacen\u00fd zisk<\/td>\n<td>-100<\/td>\n<\/tr>\n<tr>\n<td><strong>\u010cist\u00fd pen\u011b\u017en\u00ed tok z finan\u010dn\u00ed \u010dinnosti<\/strong><\/td>\n<td><strong>400<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>\u010cist\u00fd pen\u011b\u017en\u00ed tok celkem<\/strong><\/td>\n<td><strong>500<\/strong><\/td>\n<\/tr>\n<tr>\n<td><strong>Stav pen\u011b\u017en\u00edch prost\u0159edk\u016f a pen\u011b\u017en\u00edch ekvivalent\u016f na konci obdob\u00ed<\/strong><\/td>\n<td><strong>600<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center\" colspan=\"3\"><strong>Nep\u0159\u00edm\u00e1 metoda v\u00fdpo\u010dtu cash flow<\/strong><\/td>\n<\/tr>\n<tr>\n<td style=\"text-align: center\">z\u00e1znamy<\/td>\n<td style=\"text-align: center\">\u010d\u00e1stka v tis\u00edc\u00edch K\u010d<\/td>\n<td style=\"text-align: center\">pozn\u00e1mka<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td colspan=\"3\">Pen\u011b\u017en\u00ed toky z provozn\u00ed \u010dinnosti<\/td>\n<\/tr>\n<tr>\n<td>\u00da\u010detn\u00ed hospod\u00e1\u0159sk\u00fd v\u00fdsledek p\u0159ed zdan\u011bn\u00edm<\/td>\n<td>150<\/td>\n<td>zisk<\/td>\n<\/tr>\n<tr>\n<td>Odpisy<\/td>\n<td>50<\/td>\n<\/tr>\n<tr>\n<td>Ztr\u00e1ta z prodeje dlouhodob\u00e9ho majetku<\/td>\n<td>10<\/td>\n<\/tr>\n<tr>\n<td>Zm\u011bna stavu opravn\u00fdch polo\u017eek a rezerv<\/td>\n<td>-30<\/td>\n<td>sn\u00ed\u017een\u00ed stavu<\/td>\n<\/tr>\n<tr>\n<td>\u00daroky zahrnut\u00e9 v n\u00e1kladech<\/td>\n<td>6<\/td>\n<\/tr>\n<tr>\n<td>\u00daroky zahrnut\u00e9 ve v\u00fdnosech<\/td>\n<td>-1<\/td>\n<\/tr>\n<tr>\n<td><strong>\u010cist\u00fd pen\u011b\u017en\u00ed tok z provozn\u00ed \u010dinnosti p\u0159ed zdan\u011bn\u00edm, \u00faroky a zm\u011bnami pracovn\u00edho kapit\u00e1lu<\/strong><\/td>\n<td><strong>185<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Zm\u011bna stavu pohled\u00e1vek z provozn\u00ed \u010dinnosti<\/td>\n<td>340<\/td>\n<td>sn\u00ed\u017een\u00ed stavu<\/td>\n<\/tr>\n<tr>\n<td>Zm\u011bna stavu z\u00e1vazk\u016f z provozn\u00ed \u010dinnosti<\/td>\n<td>-80<\/td>\n<td>sn\u00ed\u017een\u00ed stavu<\/td>\n<\/tr>\n<tr>\n<td>Zm\u011bna stavu z\u00e1sob<\/td>\n<td>-75<\/td>\n<td>zv\u00fd\u0161en\u00ed stavu<\/td>\n<\/tr>\n<tr>\n<td><strong>\u010cist\u00fd pen\u011b\u017en\u00ed tok z provozn\u00ed \u010dinnosti p\u0159ed zdan\u011bn\u00edm a \u00faroky<\/strong><\/td>\n<td><strong>370<\/strong><\/td>\n<\/tr>\n<tr>\n<td>Zaplacen\u00e9 \u00faroky s v\u00fdjimkou \u00farok\u016f zahrnovan\u00fdch do ocen\u011bn\u00ed dlouhodob\u00e9ho majetku<\/td>\n<td>-6<\/td>\n<\/tr>\n<tr>\n<td>P\u0159ijat\u00e9 \u00faroky<\/td>\n<td>1<\/td>\n<\/tr>\n<tr>\n<td>Zaplacen\u00e1 da\u0148 z p\u0159\u00edjm\u016f<\/td>\n<td>-85<\/td>\n<\/tr>\n<tr>\n<td><strong>\u010cist\u00fd pen\u011b\u017en\u00ed tok z provozn\u00ed \u010dinnosti<\/strong><\/td>\n<td><strong>280<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>V obou p\u0159\u00edpadech mus\u00edte po\u010d\u00edtat s t\u00edm, \u017ee sestaven\u00ed v\u00fdkazu cash flow <strong>zahrnuje n\u011bkolik z\u00e1kladn\u00edch krok\u016f<\/strong>. Jsou to:<\/p>\n<ul>\n<li>shrom\u00e1\u017ed\u011bn\u00ed dat,<\/li>\n<li>klasifikace transakc\u00ed,<\/li>\n<li>v\u00fdpo\u010det cash flow,<\/li>\n<li>sestaven\u00ed v\u00fdkazu.<\/li>\n<\/ul>\n<h2>Cash flow a p\u0159edkontace<\/h2>\n<p>Sledov\u00e1n\u00ed cash flow si m\u016f\u017eete usnadnit pomoc\u00ed <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/predkontace-v-praktickych-prikladech\/\">p\u0159edkontace<\/a>. Je to \u00fa\u010detn\u00ed proces, pomoc\u00ed kter\u00e9ho zaznamen\u00e1te transakce do \u00fa\u010detnictv\u00ed d\u0159\u00edv, ne\u017e je ofici\u00e1ln\u011b z\u00fa\u010dtujete \u2013 tedy <strong>je\u0161t\u011b p\u0159ed \u00fa\u010detn\u00ed z\u00e1v\u011brkou<\/strong>.<\/p>\n<p>P\u0159edkontaci m\u016f\u017eete definovat t\u0159eba pro skladov\u00e9 polo\u017eky nebo skupiny produkt\u016f. Ur\u010duj\u00ed, <strong>na jak\u00fd \u00fa\u010det se konkr\u00e9tn\u00ed doklad pozd\u011bji za\u00fa\u010dtuje<\/strong>, a obsahuj\u00ed:<\/p>\n<ul>\n<li>n\u00e1zev a popis polo\u017eky s \u00fa\u010delem p\u0159edkontace,<\/li>\n<li>\u00fa\u010det z \u00fa\u010detn\u00ed osnovy pro stranu M\u00e1 d\u00e1ti (MD)<\/li>\n<li>a \u00fa\u010det pro stranu Dal (D).<\/li>\n<\/ul>\n<p>\u00da\u010detn\u00ed program, jako je <a href=\"https:\/\/money.cz\/\">Money S3<\/a>, nav\u00edc ud\u011bl\u00e1 velkou \u010d\u00e1st pr\u00e1ce za v\u00e1s.<strong> S\u00e1m dohled\u00e1 a nastav\u00ed \u00fa\u010dty<\/strong>, na kter\u00e9 m\u00e1te p\u0159\u00edslu\u0161nou polo\u017eku za\u00fa\u010dtovat. N\u00e1sledn\u011b ji nav\u00edc m\u016f\u017eete upravit \u010di doplnit.<\/p>\n<p>Sta\u010d\u00ed jen zadat spr\u00e1vnou p\u0159edkontaci. A nemus\u00edte si pamatovat \u010d\u00edsla jednotliv\u00fdch \u00fa\u010dt\u016f.<\/p>\n<p>Money S3 v\u00e1m ale zjednodu\u0161\u00ed p\u0159\u00edpravu cash flow v\u00fdkazu je\u0161t\u011b v\u00edc. Sou\u010d\u00e1st\u00ed <a href=\"https:\/\/money.cz\/vlastnosti\/podvojne-ucetnictvi-s3\/\">modulu Podvojn\u00e9 \u00fa\u010detnictv\u00ed<\/a> je toti\u017e funkce \u00da\u010detn\u00ed tiskov\u00e9 sestavy a p\u0159ehledov\u00e9 sestavy, kter\u00e1 se postar\u00e1 tak\u00e9 o snadn\u00e9 <strong>vytvo\u0159en\u00ed v\u00fdkazu cash flow<\/strong>.<\/p>\n<p>Usnadn\u011bte si pr\u00e1ci i vy. D\u00edky <strong>\u00fa\u010detn\u00edmu programu Money S3<\/strong> jednodu\u0161e p\u0159iprav\u00edte \u00fa\u010detn\u00ed z\u00e1v\u011brku v\u010detn\u011b v\u00fdkazu cash flow. Nav\u00edc si v\u0161e <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">vyzkou\u0161\u00edte zdarma<\/a>. Program ve verzi Start m\u016f\u017eete pou\u017e\u00edvat po neomezen\u011b dlouhou dobu, limitov\u00e1ni jste pouze po\u010dtem vystaven\u00fdch doklad\u016f.<\/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>V\u00fdznam cash flow<\/h2>\n<p>P\u0159esto\u017ee povinnost sestavovat v\u00fdkaz cash flow maj\u00ed jen st\u0159edn\u00ed a velk\u00e9 \u00fa\u010detn\u00ed jednotky, p\u0159ipravuje tento dokument i<strong> \u0159ada men\u0161\u00edch firem a podnikatel\u016f<\/strong>. D\u00e1v\u00e1 jim toti\u017e lep\u0161\u00ed p\u0159ehled o hospoda\u0159en\u00ed spole\u010dnosti.<\/p>\n<p>D\u00edky n\u011bmu zjist\u00ed:<\/p>\n<ul>\n<li>jestli generuj\u00ed dostatek hotovosti na to, aby zvl\u00e1dli spl\u00e1cet sv\u00e9 z\u00e1vazky a b\u011b\u017en\u00e9 v\u00fddaje;<\/li>\n<li>jak\u00fd maj\u00ed prostor pro investice;<\/li>\n<li>zda spole\u010dnosti nehroz\u00ed probl\u00e9my<\/li>\n<li>nebo jestli nen\u00ed pot\u0159eba upravit n\u011bkter\u00e9 aspekty fungov\u00e1n\u00ed firmy tak, aby byla \u017eivotaschopn\u011bj\u0161\u00ed.<\/li>\n<\/ul>\n<p>Z\u00edskaj\u00ed tak z\u00e1kladn\u00ed informace o firemn\u00edm hospoda\u0159en\u00ed a na jejich z\u00e1klad\u011b m\u016f\u017eou <strong>napl\u00e1novat dal\u0161\u00ed rozvoj \u010di \u00faspory<\/strong>. Pro lep\u0161\u00ed pl\u00e1nov\u00e1n\u00ed rozvoje a investic je dobr\u00e9 zn\u00e1t i tzv. &#8222;Free cash flow&#8220; neboli voln\u00fd pen\u011b\u017en\u00ed tok. Co to je a jak jej zjistit si p\u0159e\u010dt\u011bte v <a href=\"https:\/\/www.caflou.cz\/2-jak-chytre-sledovat-cash-flow\">tomto \u010dl\u00e1nku<\/a>.<\/p>\n<h2>Jak na \u0159\u00edzen\u00ed cash flow<\/h2>\n<p>Jakmile v\u00edte, jak vypad\u00e1 firemn\u00ed cash flow, m\u016f\u017eete si napl\u00e1novat dal\u0161\u00ed investice. Nebo nap\u0159\u00edklad <strong>kroky ke zlep\u0161en\u00ed finan\u010dn\u00edch tok\u016f<\/strong>. Pat\u0159\u00ed mezi n\u011b:<\/p>\n<ul>\n<li><strong>optimalizace z\u00e1sob<\/strong> \u2013 uprav\u00edte mno\u017estv\u00ed z\u00e1sob tak, abyste sn\u00ed\u017eili n\u00e1klady na skladov\u00e1n\u00ed a z\u00e1rove\u0148 zajistili jejich dobrou dostupnost;<\/li>\n<li><strong>omezen\u00ed v\u00fddaj\u016f<\/strong> \u2013 pomoc\u00ed v\u00fdkazu cash flow najdete zbytn\u00e9 v\u00fddaje a m\u016f\u017eete je omezit;<\/li>\n<li><strong>modernizace vybaven\u00ed<\/strong> \u2013 z dlouhodob\u00e9ho hlediska mohou cashflow v\u00fdrazn\u011b zefektivnit tak\u00e9 investice do nov\u00e9ho vybaven\u00ed.<\/li>\n<\/ul>\n<p>Nezapome\u0148te p\u0159itom, \u017ee pro udr\u017een\u00ed efektivn\u00edho cash flow mus\u00edte sv\u00e9 finan\u010dn\u00ed toky sledovat pr\u016fb\u011b\u017en\u011b. Zvl\u00e1dnete tak <strong>rychle reagovat na aktu\u00e1ln\u00ed v\u00fdvoj<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Co to je cash flow Jak u\u017e vypl\u00fdv\u00e1 z n\u00e1zvu, cash flow sleduje finan\u010dn\u00ed toky ve firm\u011b. Zam\u011b\u0159uje se p\u0159itom jen na opravdu uskute\u010dn\u011bn\u00e9 transakce. &#8230;<\/p>\n","protected":false},"author":2,"featured_media":15359,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[6,35],"tags":[99,371],"class_list":["post-15358","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-ucetnictvi","tag-vyuziti-ucetniho-programu-ve-firme"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15358","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=15358"}],"version-history":[{"count":9,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15358\/revisions"}],"predecessor-version":[{"id":16102,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15358\/revisions\/16102"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/15359"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=15358"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=15358"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=15358"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}