{"id":15880,"date":"2025-01-13T18:01:28","date_gmt":"2025-01-13T17:01:28","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=15880"},"modified":"2025-11-28T08:41:10","modified_gmt":"2025-11-28T07:41:10","slug":"jak-uctovat-techniky-ocenovani-zasob-pri-vyrazeni","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-techniky-ocenovani-zasob-pri-vyrazeni\/","title":{"rendered":"Jak \u00fa\u010dtovat: Techniky oce\u0148ov\u00e1n\u00ed z\u00e1sob p\u0159i vy\u0159azen\u00ed"},"content":{"rendered":"<p>P\u0159i oce\u0148ov\u00e1n\u00ed z\u00e1sob p\u0159i vyskladn\u011bn\u00ed existuj\u00ed dle \u010desk\u00fdch \u00fa\u010detn\u00edch p\u0159edpis\u016f \u010dty\u0159i techniky ocen\u011bn\u00ed:<\/p>\n<p>1) Metoda historick\u00e9ho ocen\u011bn\u00ed,<\/p>\n<p>2) Metoda FIFO,<\/p>\n<p>3) Metoda v\u00e1\u017een\u00e9ho aritmetick\u00e9ho pr\u016fm\u011bru,<\/p>\n<p>4) Metoda pevn\u00e9 skladov\u00e9 ceny.<\/p>\n<p>Uveden\u00e9 oce\u0148ovac\u00ed techniky jsou pou\u017eiteln\u00e9 nejen pro <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/kategorie-ucetnich-jednotek-zjistete-kam-patrite\/\">\u00fa\u010detn\u00ed jednotky,<\/a> n\u00fdbr\u017e i pro podnikatele fyzick\u00e9 osoby \u2013 <a href=\"https:\/\/money.cz\/novinky-a-tipy\/dane\/povinnosti-osvc-pri-zahajeni-cinnosti\/\">osoby samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e9<\/a>, kter\u00e9 p\u0159i sv\u00e9 podnikatelsk\u00e9 \u010dinnosti \u0159e\u0161\u00ed v\u00a0r\u00e1mci <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/spatne-vedeny-sklad-je-casovana-bomba-zjistete-proc-a-kdy-prejit-na-elektronicke-skladove-hospodarstvi\/\">veden\u00ed skladov\u00e9ho hospod\u00e1\u0159stv\u00ed<\/a> jednotliv\u00e9 zp\u016fsoby oce\u0148ov\u00e1n\u00ed z\u00e1sob p\u0159i vyskladn\u011bn\u00ed.<\/p>\n<h2>Metoda historick\u00e9ho ocen\u011bn\u00ed<\/h2>\n<p>Metoda ocen\u011bn\u00ed v\u00a0historick\u00fdch cen\u00e1ch <strong>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<p>Jin\u00fdmi slovy, tento zp\u016fsob ocen\u011bn\u00ed z\u00e1sob p\u0159i vyskladn\u011bn\u00ed vy\u017eaduje <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/jak-vest-skladovou-evidenci-spravne-a-prehledne\/\">evidenci z\u00e1sob<\/a> nejen podle druh\u016f, n\u00fdbr\u017e i podle jednotliv\u00fdch dod\u00e1vek stejn\u00e9ho druhu. Ka\u017ed\u00e1 dod\u00e1vka zbo\u017e\u00ed nebo materi\u00e1lu se eviduje v\u00a0cen\u011b, za kterou byla po\u0159\u00edzena, a tak\u00e9 se v\u00a0n\u00ed i vysklad\u0148uje. Jedn\u00e1 se o administrativn\u011b velmi n\u00e1ro\u010dnou techniku ocen\u011bn\u00ed.<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\">\n<p><strong>\u00da\u010detn\u00ed doklad<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>Text<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>\u010c\u00e1stka<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>MD<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>D<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>Faktura p\u0159ijat\u00e1<\/p>\n<\/td>\n<td>\n<p>N\u00e1kup zbo\u017e\u00ed<\/p>\n<\/td>\n<td>\n<p>100.000 K\u010d<\/p>\n<\/td>\n<td>\n<p>131<\/p>\n<\/td>\n<td>\n<p>321<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Faktura p\u0159ijat\u00e1<\/p>\n<\/td>\n<td>\n<p>Dopravn\u00e9 za nakoupen\u00e9 zbo\u017e\u00ed<\/p>\n<\/td>\n<td>\n<p>15.000 K\u010d<\/p>\n<\/td>\n<td>\n<p>131<\/p>\n<\/td>\n<td>\n<p>321<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Jednotn\u00fd spr\u00e1vn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Clo za nakoupen\u00e9 zbo\u017e\u00ed<\/p>\n<\/td>\n<td>\n<p>5.000 K\u010d<\/p>\n<\/td>\n<td>\n<p>131<\/p>\n<\/td>\n<td>\n<p>379<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>V\u00fddajov\u00fd pokladn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Provize za nakoupen\u00e9 zbo\u017e\u00ed<\/p>\n<\/td>\n<td>\n<p>2.000 K\u010d<\/p>\n<\/td>\n<td>\n<p>131<\/p>\n<\/td>\n<td>\n<p>211<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>V\u00fddajov\u00fd pokladn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Pojistn\u00e9 p\u0159i p\u0159eprav\u011b zbo\u017e\u00ed<\/p>\n<\/td>\n<td>\n<p>6.000 K\u010d<\/p>\n<\/td>\n<td>\n<p>131<\/p>\n<\/td>\n<td>\n<p>211<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>P\u0159\u00edjemka na sklad<\/p>\n<\/td>\n<td>\n<p>P\u0159\u00edjem zbo\u017e\u00ed na sklad<\/p>\n<\/td>\n<td>\n<p>128.000 K\u010d<\/p>\n<\/td>\n<td>\n<p>132<\/p>\n<\/td>\n<td>\n<p>131<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>V\u00fddejka ze skladu<\/p>\n<\/td>\n<td>\n<p>Vyskladn\u011bn\u00ed zbo\u017e\u00ed z\u00a0d\u016fvodu prodeje<\/p>\n<\/td>\n<td>\n<p>128.000 K\u010d<\/p>\n<\/td>\n<td>\n<p>504<\/p>\n<\/td>\n<td>\n<p>132<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Faktura vystaven\u00e1<\/p>\n<\/td>\n<td>\n<p>Tr\u017eba z\u00a0prodeje zbo\u017e\u00ed<\/p>\n<\/td>\n<td>\n<p>150.000 K\u010d<\/p>\n<\/td>\n<td>\n<p>311<\/p>\n<\/td>\n<td>\n<p>604<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Metoda FIFO<\/h2>\n<p>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 <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-zasoby-v-ucetnictvi-2-dil\/\">oce\u0148ov\u00e1n\u00ed z\u00e1sob<\/a> dle nejstar\u0161\u00edch p\u0159\u00edjemek na sklad. 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.<\/p>\n<h3>Praktick\u00fd p\u0159\u00edklad metody FIFO:<\/h3>\n<p>Po\u010d\u00e1te\u010dn\u00ed stav: 5.000 ks po 30 K\u010d<\/p>\n<p>1) P\u0159\u00edjem 6.000 ks po 35 K\u010d<\/p>\n<p>2) V\u00fddej 2.000 ks<\/p>\n<p>3) P\u0159\u00edjem 4.500 ks po 34 K\u010d<\/p>\n<p>4) V\u00fddej 1.000 ks<\/p>\n<p>5) V\u00fddej 5.000 ks<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td style=\"text-align: center;\">\n<p><strong>P\u0159\u00edpad<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>Text<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>P\u0159\u00edjem v\u00a0ks<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>V\u00fddej v\u00a0ks<\/strong><\/p>\n<\/td>\n<td style=\"text-align: center;\">\n<p><strong>\u010c\u00e1stka v K\u010d<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>Po\u010d\u00e1te\u010dn\u00ed stav<\/p>\n<\/td>\n<td>\n<p>5.000 ks po 30 K\u010d<\/p>\n<\/td>\n<td>\n<p>5.000<\/p>\n<\/td>\n<td>\u00a0<\/td>\n<td>\n<p>150.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>1)<\/p>\n<\/td>\n<td>\n<p>P\u0159\u00edjem 6.000 ks po 35 K\u010d<\/p>\n<\/td>\n<td>\n<p>6.000<\/p>\n<\/td>\n<td>\u00a0<\/td>\n<td>\n<p>210.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2)<\/p>\n<\/td>\n<td>\n<p>V\u00fddej 2.000 ks<\/p>\n<\/td>\n<td>\u00a0<\/td>\n<td>\n<p>2.000<\/p>\n<\/td>\n<td>\n<p>60.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>3)<\/p>\n<\/td>\n<td>\n<p>P\u0159\u00edjem 4.500 ks po 34 K\u010d<\/p>\n<\/td>\n<td>\n<p>4.500<\/p>\n<\/td>\n<td>\u00a0<\/td>\n<td>\n<p>153.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>4)<\/p>\n<\/td>\n<td>\n<p>V\u00fddej 1.000 ks<\/p>\n<\/td>\n<td>\u00a0<\/td>\n<td>\n<p>1.000<\/p>\n<\/td>\n<td>\n<p>30.000<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>5)<\/p>\n<\/td>\n<td>\n<p>V\u00fddej 5.000 ks<\/p>\n<\/td>\n<td>\u00a0<\/td>\n<td>\n<p>5.000<\/p>\n<\/td>\n<td>\n<p>165.000<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>2) v\u00fddejka = 2.000 ks x 30 K\u010d = 60.000 K\u010d<\/p>\n<p>4) v\u00fddejka = 1.000 ks x 30 K\u010d = 30.000 K\u010d<\/p>\n<p>5) v\u00fddejka = (2.000 ks x 30 K\u010d) + (3.000 ks x 35 K\u010d) = 60.000 + 105.000 = 165.000 K\u010d<\/p>\n<h2>Metoda v\u00e1\u017een\u00e9ho aritmetick\u00e9ho pr\u016fm\u011bru<\/h2>\n<p>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. <strong>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<p>Jin\u00fdmi slovy, tato metoda se \u010dasto pou\u017e\u00edv\u00e1, pokud se ve skladu dod\u00e1vky stejn\u00e9ho druhu z\u00e1sob eviduj\u00ed spole\u010dn\u011b. Cena jednotliv\u00e9 polo\u017eky z\u00e1sob se zji\u0161\u0165uje v\u00e1\u017een\u00fdm aritmetick\u00fdm pr\u016fm\u011brem z\u00a0po\u0159izovac\u00edch cen. Zp\u016fsob ocen\u011bn\u00ed v\u00e1\u017een\u00fdm aritmetick\u00fdm pr\u016fm\u011brem se d\u011bl\u00ed na dv\u011b varianty:<\/p>\n<ul>\n<li>v\u00e1\u017een\u00fd aritmetick\u00fd pr\u016fm\u011br prom\u011bnliv\u00fd, kdy je p\u0159i ka\u017ed\u00e9m naskladn\u011bn\u00ed (p\u0159\u00edr\u016fstku z\u00e1sob) aktualizov\u00e1na skladov\u00e1 cena pro ocen\u011bn\u00ed \u00fabytku z\u00e1soby, platn\u00e1 do dal\u0161\u00edho nov\u00e9ho n\u00e1kupu z\u00e1soby,<\/li>\n<li>v\u00e1\u017een\u00fd aritmetick\u00fd pr\u016fm\u011br periodick\u00fd, kdy nen\u00ed p\u0159epo\u010d\u00edt\u00e1v\u00e1na skladov\u00e1 cena p\u0159i ka\u017ed\u00e9m n\u00e1kupu, ale za stanovenou periodu (nejd\u00e9le za m\u011bs\u00edc).<\/li>\n<\/ul>\n<h2>Metoda pevn\u00e9 skladov\u00e9 ceny<\/h2>\n<p>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. 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<p>Metoda pevn\u00e9 skladov\u00e9 ceny \u0159e\u0161\u00ed probl\u00e9my po\u0159izov\u00e1n\u00ed stejn\u00fdch druh\u016f z\u00e1sob za r\u016fzn\u00e9 ceny. Stav p\u0159\u00edslu\u0161n\u00e9ho druhu z\u00e1soby je ocen\u011bn v\u00a0p\u0159edem ur\u010den\u00fdch hodnot\u00e1ch (skladn\u00edch cen\u00e1ch). Ur\u010den\u00ed skladn\u00ed ceny m\u016f\u017ee vych\u00e1zet z\u00a0pr\u016fm\u011bru n\u00e1kupn\u00edch cen nebo z\u00a0ocen\u011bn\u00ed prvn\u00ed dod\u00e1vky. Oce\u0148ovac\u00ed rozd\u00edly (cenov\u00e9 odchylky mezi skladn\u00ed cenou a n\u00e1kupn\u00ed cenou) jsou \u00fa\u010dtov\u00e1ny p\u0159i po\u0159\u00edzen\u00ed z\u00e1soby na samostatn\u00fd analytick\u00fd \u00fa\u010det. Vyskladn\u011bn\u00ed z\u00e1soby prob\u00edh\u00e1 v\u00a0p\u0159edem stanoven\u00e9 skladn\u00ed cen\u011b.<\/p>\n<p>Nejm\u00e9n\u011b jednou za m\u011bs\u00edc je proveden v\u00fdpo\u010det odpov\u00eddaj\u00edc\u00ed \u010d\u00e1stky oce\u0148ovac\u00edch rozd\u00edl\u016f ke spot\u0159ebovan\u00fdm z\u00e1sob\u00e1m. Vypo\u010dten\u00e1 hodnota oce\u0148ovac\u00edho rozd\u00edlu je n\u00e1sledn\u011b za\u00fa\u010dtov\u00e1na jako \u00fabytek oce\u0148ovac\u00edho rozd\u00edlu \u00fa\u010dtovan\u00e9ho na samostatn\u00e9m analytick\u00e9m \u00fa\u010dtu a souvzta\u017en\u011b je \u00fa\u010dtov\u00e1no na p\u0159\u00edslu\u0161n\u00fd n\u00e1kladov\u00fd \u00fa\u010det spot\u0159ebovan\u00e9 z\u00e1soby.<\/p>\n<p>Procento oce\u0148ovac\u00edho rozd\u00edlu =<\/p>\n<p>((Po\u010d\u00e1te\u010dn\u00ed stav rozd\u00edlu + p\u0159\u00edr\u016fstek rozd\u00edlu) \/ (Po\u010d\u00e1te\u010dn\u00ed stav z\u00e1soby + p\u0159\u00edr\u016fstek z\u00e1soby))x100<\/p>\n<p>V\u00fd\u0161e oce\u0148ovac\u00edho rozd\u00edlu p\u0159ipadaj\u00edc\u00ed na vydan\u00e9 z\u00e1soby = spot\u0159eba z\u00e1soby x % odchylek<\/p>\n<figure id=\"attachment_15882\" aria-describedby=\"caption-attachment-15882\" style=\"width: 477px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-15882\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/11\/nastaveni-skladu-v-money-s3.jpg\" alt=\"Nastaven\u00ed skladu v\u00a0Money S3, kde ur\u010dujeme zp\u016fsob ocen\u011bn\u00ed z\u00e1sob p\u0159i vyskladn\u011bn\u00ed.\" width=\"477\" height=\"565\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/11\/nastaveni-skladu-v-money-s3.jpg 477w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/11\/nastaveni-skladu-v-money-s3-253x300.jpg 253w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/11\/nastaveni-skladu-v-money-s3-127x150.jpg 127w\" sizes=\"auto, (max-width: 477px) 100vw, 477px\" \/><figcaption id=\"caption-attachment-15882\" class=\"wp-caption-text\">Nastaven\u00ed skladu v\u00a0Money S3, kde ur\u010dujeme zp\u016fsob ocen\u011bn\u00ed z\u00e1sob p\u0159i vyskladn\u011bn\u00ed.<\/figcaption><\/figure>\n<h2>Shrnut\u00ed<\/h2>\n<p>V\u00a0p\u0159\u00edpad\u011b oce\u0148ov\u00e1n\u00ed z\u00e1sob p\u0159i vy\u0159azen\u00ed existuj\u00ed dle \u010desk\u00fdch \u00fa\u010detn\u00edch p\u0159edpis\u016f \u010dty\u0159i mo\u017enosti ocen\u011bn\u00ed: 1) Metoda historick\u00e9 ceny, 2) Metoda \u201ePrvn\u00ed na sklad, prvn\u00ed ze skladu\u201c (FIFO), 3) Metoda v\u00e1\u017een\u00e9ho aritmetick\u00e9ho pr\u016fm\u011bru (prom\u011bnliv\u00fd, periodick\u00fd), 4) Metoda pevn\u00e9 skladov\u00e9 ceny. Obecn\u011b je v\u00a0\u00fa\u010detn\u00ed teorii definov\u00e1na je\u0161t\u011b metoda \u201ePosledn\u00ed na sklad, prvn\u00ed ze skladu\u201c (LIFO), kter\u00e1 v\u0161ak je a v\u017edy byla dle \u010desk\u00fdch \u00fa\u010detn\u00edch p\u0159edpis\u016f zak\u00e1z\u00e1na. Metoda historick\u00e9 ceny vych\u00e1z\u00ed z\u00a0p\u0159edpokladu, \u017ee konkr\u00e9tn\u00edmu vysklad\u0148ovan\u00e9mu kusu z\u00e1soby bude p\u0159i\u0159azena historick\u00e1 cena, za kterou byl dan\u00fd kus z\u00e1soby za\u0159azen na sklad. To klade zna\u010dn\u00e9 technick\u00e9 n\u00e1roky na \u00fa\u010detn\u00ed jednotku a vyu\u017e\u00edv\u00e1 se zejm\u00e9na v\u00a0p\u0159\u00edpad\u011b nap\u0159\u00edklad n\u00e1kupu a prodeje luxusn\u00edho zbo\u017e\u00ed. Metoda \u201ePrvn\u00ed na sklad, prvn\u00ed ze skladu\u201c (FIFO) je v\u00a0praxi \u010dasto pou\u017e\u00edv\u00e1na a vych\u00e1z\u00ed z\u00a0p\u0159edpokladu, \u017ee vysklad\u0148ovan\u00fdm z\u00e1sob\u00e1m je p\u0159i\u0159azov\u00e1na cena nejstar\u0161\u00ed p\u0159\u00edjemky na sklad. Zak\u00e1zan\u00e1 metoda \u201ePosledn\u00ed na sklad, prvn\u00ed ze skladu\u201c (LIFO) vych\u00e1z\u00ed z\u00a0p\u0159edpokladu, \u017ee vysklad\u0148ovan\u00fdm z\u00e1sob\u00e1m je p\u0159i\u0159azov\u00e1na cena nejnov\u011bj\u0161\u00ed (nejmlad\u0161\u00ed) p\u0159\u00edjemky na sklad. Metoda v\u00e1\u017een\u00e9ho aritmetick\u00e9ho pr\u016fm\u011bru se \u010dlen\u00ed na metodu v\u00e1\u017een\u00e9ho aritmetick\u00e9ho pr\u016fm\u011bru prom\u011bnliv\u00e9ho (pr\u016fm\u011br se stanovuje po ka\u017ed\u00e9 p\u0159\u00edjemce na sklad) a periodick\u00e9ho (pr\u016fm\u011br se stanovuje v\u017edy pro ur\u010dit\u00fd \u010dasov\u00fd \u00fasek, nejd\u00e9le v\u0161ak dobu jednoho m\u011bs\u00edce). Metoda pevn\u00e9 skladov\u00e9 ceny vych\u00e1z\u00ed z\u00a0p\u0159edpokladu, \u017ee se po\u0159izovan\u00fdm z\u00e1sob\u00e1m p\u0159i\u0159azuje p\u0159edem stanoven\u00e1 (pevn\u00e1) skladov\u00e1 cena a cenov\u00e9 odchylky po\u0159izovan\u00fdch z\u00e1sob se \u00fa\u010dtuj\u00ed na samostatn\u00e9m analytick\u00e9m \u00fa\u010dtu. P\u0159i vy\u0159azen\u00ed z\u00e1sob ze skladu je nutn\u00e9 propo\u010d\u00edtat tzv. procento oce\u0148ovac\u00edch odchylek (rozd\u00edlu), kter\u00e9 se pou\u017eije pro stanoven\u00ed v\u00fd\u0161e oce\u0148ovac\u00edho rozd\u00edlu p\u0159ipadaj\u00edc\u00edho na vydan\u00e9 z\u00e1soby. Spr\u00e1vn\u00e9 ocen\u011bn\u00ed z\u00e1sob p\u0159i vy\u0159azen\u00ed je zcela z\u00e1sadn\u00ed nejen pro \u00fa\u010detn\u00ed oblast, n\u00fdbr\u017e m\u00e1 d\u016fle\u017eit\u00fd vliv i na da\u0148ovou oblast.<\/p>\n<h2>Oce\u0148ov\u00e1n\u00ed z\u00e1sob p\u0159i vy\u0159azen\u00ed v Money S3<\/h2>\n<p>Techniky oce\u0148ov\u00e1n\u00ed z\u00e1sob v praxi uvid\u00edte na videu v\u00fd\u0161e v \u010dase od 2:27.<\/p>\n<p>V nastaven\u00ed skladu si m\u016f\u017eete upravit <strong>zp\u016fsob ocen\u011bn\u00ed skladu<\/strong>. M\u00e1te dv\u011b mo\u017enosti:<\/p>\n<ul>\n<li><strong>metodu v\u00e1\u017een\u00e9ho pr\u016fm\u011bru<\/strong>,<\/li>\n<li>nebo <strong>ceny podle dod\u00e1vek<\/strong> (tzv. metoda FIFO).<\/li>\n<\/ul>\n<p>Money S3 pot\u00e9 vybranou metodu pou\u017e\u00edv\u00e1 a automaticky podle n\u00ed vypo\u010d\u00edt\u00e1v\u00e1 po\u0159izovac\u00ed cenu zbo\u017e\u00ed.<\/p>\n<p>Kdy\u017e nap\u0159\u00edklad vysklad\u0148ujete produkt pomoc\u00ed skladov\u00e9ho dokladu v\u00fddejky, vlo\u017e\u00edte vybran\u00fd produkt do dokladu a <strong>automaticky se do n\u011bj prop\u00ed\u0161e po\u0159izovac\u00ed cena podle ocen\u011bn\u00ed skladu<\/strong>. V\u00fddejku tak m\u00e1te okam\u017eit\u011b zpracovanou.<\/p>\n<p>M\u016f\u017eete si tak\u00e9 <strong>pevn\u011b nastavit po\u0159izovac\u00ed cenu dan\u00e9 polo\u017eky<\/strong>. V p\u0159ehledu z\u00e1sob na sklad\u011b si zobraz\u00edte skladovou kartu, zvol\u00edte typ Slu\u017eba a pod z\u00e1lo\u017ekou Ceny za\u0161krtnete a zad\u00e1te Pevnou po\u0159izovac\u00ed cenu. Ta se pot\u00e9 bude \u00fa\u010dtovat a pou\u017e\u00edvat p\u0159i vyskladn\u011bn\u00ed.<\/p>\n<p>Podobn\u011b si m\u016f\u017eete v Money S3 usnadnit i dal\u0161\u00ed \u00fa\u010detn\u00ed pr\u00e1ci. Nav\u00edc m\u00e1te v\u017edy jistotu, \u017ee v\u0161echno bude v souladu s platn\u00fdmi z\u00e1kony. V\u00fdvoj\u00e1\u0159i toti\u017e ka\u017edou zm\u011bnu v\u010das zapracuj\u00ed.<\/p>\n<p><a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3-start\/\">Program si vyzkou\u0161ejte zdarma<\/a> \u2013 testovat ho m\u016f\u017eete <strong>po neomezen\u011b dlouhou dobu<\/strong>, limitov\u00e1ni jste jen po\u010dtem vystaven\u00fdch doklad\u016f. Se v\u0161emi daty pak m\u016f\u017eete plynule p\u0159ej\u00edt na placenou verzi a p\u0159id\u00e1vat si funkce, kter\u00e9 vyu\u017eijete.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>P\u0159i oce\u0148ov\u00e1n\u00ed z\u00e1sob p\u0159i vyskladn\u011bn\u00ed existuj\u00ed dle \u010desk\u00fdch \u00fa\u010detn\u00edch p\u0159edpis\u016f \u010dty\u0159i techniky ocen\u011bn\u00ed: 1) Metoda historick\u00e9ho ocen\u011bn\u00ed, 2) Metoda FIFO, 3) Metoda v\u00e1\u017een\u00e9ho aritmetick\u00e9ho pr\u016fm\u011bru, &#8230;<\/p>\n","protected":false},"author":12,"featured_media":15881,"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],"class_list":["post-15880","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jak-uctovat","tag-money-s3"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15880","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=15880"}],"version-history":[{"count":4,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15880\/revisions"}],"predecessor-version":[{"id":17775,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15880\/revisions\/17775"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/15881"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=15880"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=15880"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=15880"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}