{"id":15961,"date":"2025-01-13T17:50:02","date_gmt":"2025-01-13T16:50:02","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=15961"},"modified":"2025-08-03T15:48:30","modified_gmt":"2025-08-03T13:48:30","slug":"jak-uctovat-techniky-ocenovani-zasob-pri-porizeni","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-techniky-ocenovani-zasob-pri-porizeni\/","title":{"rendered":"Jak \u00fa\u010dtovat: Techniky oce\u0148ov\u00e1n\u00ed z\u00e1sob p\u0159i po\u0159\u00edzen\u00ed"},"content":{"rendered":"<h2>Po\u0159izovac\u00ed cena<\/h2>\n<p>Po\u0159izovac\u00ed cena je prvn\u00edm typem vstupn\u00ed ceny, kterou pou\u017eijeme zpravidla pro ocen\u011bn\u00ed z\u00e1sob p\u0159i po\u0159\u00edzen\u00ed. Dle \u010desk\u00fdch \u00fa\u010detn\u00edch p\u0159edpis\u016f je po\u0159izovac\u00ed cena definov\u00e1na takto:<\/p>\n<p>Po\u0159izovac\u00ed cena = cena po\u0159\u00edzen\u00ed + vedlej\u0161\u00ed po\u0159izovac\u00ed n\u00e1klady<\/p>\n<p>Cenou po\u0159\u00edzen\u00ed se rozum\u00ed \u201ehol\u00e1\u201c cena, za kterou je z\u00e1soba nakoupena, nap\u0159\u00edklad cena fakturovan\u00e1 dodavatelem. Vedlej\u0161\u00ed po\u0159izovac\u00ed n\u00e1klady definuje Vyhl\u00e1\u0161ka \u010d. 500\/2002 Sb., kterou se prov\u00e1d\u011bj\u00ed n\u011bkter\u00e1 ustanoven\u00ed z\u00e1kona \u010d. 563\/1991 Sb., o \u00fa\u010detnictv\u00ed, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f, pro \u00fa\u010detn\u00ed jednotky, kter\u00e9 jsou podnikateli \u00fa\u010dtuj\u00edc\u00edmi v\u00a0soustav\u011b podvojn\u00e9ho \u00fa\u010detnictv\u00ed (d\u00e1le jen Vyhl\u00e1\u0161ka \u010d. 500\/2002 Sb.) v\u00a0pozitivn\u00edm a negativn\u00edm slova smyslu. Mezi vedlej\u0161\u00ed po\u0159izovac\u00ed n\u00e1klady pat\u0159\u00ed nap\u0159\u00edklad: baln\u00e9, po\u0161tovn\u00e9, provize, clo, pojistn\u00e9 p\u0159i p\u0159eprav\u011b. Mezi vedlej\u0161\u00ed po\u0159izovac\u00ed n\u00e1klady nepat\u0159\u00ed zejm\u00e9na: \u00faroky z\u00a0\u00fav\u011br\u016f a z\u00e1p\u016fj\u010dek poskytnut\u00fdch na jejich po\u0159\u00edzen\u00ed, kurzov\u00e9 rozd\u00edly, smluvn\u00ed pokuty a \u00faroky z\u00a0prodlen\u00ed souvisej\u00edc\u00ed s\u00a0po\u0159\u00edzen\u00edm z\u00e1sob.<\/p>\n<p>Jin\u00fdmi slovy, po\u0159izovac\u00ed cena je definov\u00e1na jako cena, za kterou byla majetkov\u00e1 slo\u017eka po\u0159\u00edzena v\u010detn\u011b n\u00e1klad\u016f s\u00a0po\u0159\u00edzen\u00edm souvisej\u00edc\u00edch. Ke kupn\u00ed cen\u011b se p\u0159ipo\u010d\u00edt\u00e1vaj\u00ed polo\u017eky definovan\u00e9 Vyhl\u00e1\u0161kou \u010d. 500\/2002 Sb.<\/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<\/tbody>\n<\/table>\n<h2>Vlastn\u00ed n\u00e1klady<\/h2>\n<p>V\u00a0p\u0159\u00edpad\u011b z\u00e1sob vytvo\u0159en\u00fdch vlastn\u00ed v\u00fdrobou se pou\u017eij\u00ed vlastn\u00ed n\u00e1klady, kter\u00e9 definuj\u00ed \u010desk\u00e9 \u00fa\u010detn\u00ed p\u0159edpisy v\u00a0podob\u011b:<\/p>\n<p>Vlastn\u00ed n\u00e1klady = p\u0159\u00edm\u00e9 n\u00e1klady + pom\u011brn\u00e1 \u010d\u00e1st nep\u0159\u00edm\u00fdch n\u00e1klad\u016f<\/p>\n<p>P\u0159\u00edm\u00e9 n\u00e1klady lze \u201ep\u0159\u00edmo\u201c kvantifikovat na vyr\u00e1b\u011bn\u00e9 z\u00e1soby, nap\u0159\u00edklad spot\u0159eba p\u0159\u00edm\u00e9ho materi\u00e1lu \u010di v\u00fdkonov\u00fdch mezd. Nep\u0159\u00edm\u00fdmi n\u00e1klady se rozum\u00ed zejm\u00e9na odpisy majetku, spot\u0159eba energie, \u010dasov\u00e9 mzdy pracovn\u00edk\u016f. V\u00a0tomto sm\u011bru se vyu\u017e\u00edv\u00e1 n\u00e1stroj\u016f vnitropodnikov\u00e9ho \u00fa\u010detnictv\u00ed, zejm\u00e9na kalkulac\u00ed.<\/p>\n<p>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 finan\u010dn\u00ed \u00fa\u010detnictv\u00ed, nap\u0159\u00edklad:<\/p>\n<ul>\n<li>oce\u0148uje z\u00e1soby vlastn\u00ed v\u00fdroby,<\/li>\n<li>oce\u0148uje dlouhodob\u00fd nehmotn\u00fd majetek a dlouhodob\u00fd hmotn\u00fd majetek, 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),<\/li>\n<li>poskytuje \u00fadaje pro sestaven\u00ed v\u00fdkazu zisku a ztr\u00e1ty (v\u00fdsledovky) v\u00a0\u00fa\u010delov\u00e9m \u010dlen\u011bn\u00ed.<\/li>\n<\/ul>\n<p>Pro \u00fa\u010dely kalkulac\u00ed \u010dlen\u00edme n\u00e1klady na p\u0159\u00edm\u00e9 a nep\u0159\u00edm\u00e9 (re\u017eijn\u00ed).<\/p>\n<p>P\u0159\u00edm\u00e9 n\u00e1klady p\u0159\u00edmo souvis\u00ed s\u00a0vytv\u00e1\u0159en\u00fdm v\u00fdkonem. 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, mzdov\u00e9 n\u00e1klady v\u00fdkonov\u00fdch pracovn\u00edk\u016f.<\/p>\n<p>Nep\u0159\u00edm\u00e9 (re\u017eijn\u00ed) n\u00e1klady nelze p\u0159\u00edmo p\u0159i\u0159adit ke konkr\u00e9tn\u00edmu v\u00fdkonu. Na 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, mzdy administrativn\u00edch pracovn\u00edk\u016f.<\/p>\n<p>Kalkulace je z\u00e1kladn\u00edm n\u00e1strojem v\u00a0r\u00e1mci mana\u017eersk\u00e9ho \u00fa\u010detnictv\u00ed pro ur\u010den\u00ed hodnotov\u00fdch veli\u010din (nap\u0159\u00edklad n\u00e1klad\u016f) pro jednotku vytv\u00e1\u0159en\u00e9 produkce, 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. Z\u00e1kladn\u00ed kalkula\u010dn\u00ed vzorec m\u00e1 n\u00e1sleduj\u00edc\u00ed strukturu:<\/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><\/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<p>Z\u00a0hlediska druh\u016f kalkulac\u00ed rozli\u0161ujeme zejm\u00e9na:<\/p>\n<ul>\n<li>kalkulaci prost\u00fdm d\u011blen\u00edm (v p\u0159\u00edpad\u011b v\u00fdroby jedin\u00e9ho (stejnorod\u00e9ho) druhu v\u00fdkonu),<\/li>\n<li>kalkulaci d\u011blen\u00edm pomoc\u00ed pom\u011brov\u00fdch \u010d\u00edsel (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>kalkulaci p\u0159ir\u00e1\u017ekovou (v p\u0159\u00edpad\u011b v\u00fdroby r\u016fznorodn\u00fdch druh\u016f v\u00fdkon\u016f).<\/li>\n<\/ul>\n<p>Jin\u00fdmi slovy, vlastn\u00edmi n\u00e1klady se rozum\u00ed p\u0159\u00edm\u00e9 n\u00e1klady vynalo\u017een\u00e9 na v\u00fdrobu nebo jinou \u010dinnost, pop\u0159\u00edpad\u011b i p\u0159i\u0159aditeln\u00e9 nep\u0159\u00edm\u00e9 n\u00e1klady, kter\u00e9 se vztahuj\u00ed k\u00a0v\u00fdrob\u011b nebo k\u00a0jin\u00e9 \u010dinnosti. Do p\u0159\u00edm\u00fdch n\u00e1klad\u016f se zahrnuje po\u0159izovac\u00ed cena materi\u00e1lu a jin\u00fdch spot\u0159ebovan\u00fdch v\u00fdkon\u016f a dal\u0161\u00ed n\u00e1klady, kter\u00e9 vzniknou v\u00a0p\u0159\u00edm\u00e9 souvislosti s\u00a0danou v\u00fdrobou nebo jinou \u010dinnost\u00ed. Je na \u00fa\u010detn\u00ed jednotce, aby rozhodla, zda nep\u0159\u00edm\u00e9 n\u00e1klady budou \u010di nebudou sou\u010d\u00e1st\u00ed ocen\u011bn\u00ed.<\/p>\n<p>P\u0159\u00edm\u00fd n\u00e1klad je n\u00e1klad, kter\u00fd lze jednozna\u010dn\u011b p\u0159i\u0159adit ke konkr\u00e9tn\u00edmu v\u00fdkonu (tj. kalkula\u010dn\u00ed jednici, nap\u0159\u00edklad v\u00fdrobek), nebo\u0165 s\u00a0n\u00edm souvisej\u00ed. Nej\u010dast\u011bji bude zahrnovat p\u0159\u00edm\u00fd materi\u00e1l (suroviny pou\u017eit\u00e9 na v\u00fdrobek) a p\u0159\u00edm\u00e9 mzdy (mzdy v\u00fdrobn\u00edch d\u011bln\u00edk\u016f), p\u0159\u00edpadn\u011b dal\u0161\u00ed p\u0159\u00edm\u00e9 n\u00e1klady.<\/p>\n<p>Nep\u0159\u00edm\u00fd n\u00e1klad zahrnuje zejm\u00e9na re\u017eijn\u00ed n\u00e1klad (nap\u0159\u00edklad v\u00fdrobn\u00ed, spr\u00e1vn\u00ed a odbytov\u00e1 re\u017eie), kter\u00e9 nelze jednozna\u010dn\u011b p\u0159i\u0159adit ke konkr\u00e9tn\u00edmu v\u00fdkonu (kalkula\u010dn\u00ed jednici, nap\u0159\u00edklad v\u00fdrobku).<\/p>\n<h2>Reproduk\u010dn\u00ed po\u0159izovac\u00ed cena<\/h2>\n<p>Pokud nelze vyu\u017e\u00edt po\u0159izovac\u00ed ceny ani vlastn\u00edch n\u00e1klad\u016f, je nutn\u00e9 vyu\u017e\u00edt reproduk\u010dn\u00ed po\u0159izovac\u00ed cenu, kter\u00e1 se pou\u017eije zejm\u00e9na v\u00a0p\u0159\u00edpad\u011b po\u0159\u00edzen\u00ed z\u00e1sob darem, vkladem, d\u011bd\u011bn\u00edm nebo inventariza\u010dn\u00edm p\u0159ebytkem.<\/p>\n<p>Dle \u010desk\u00fdch \u00fa\u010detn\u00edch p\u0159edpis\u016f se za reproduk\u010dn\u00ed po\u0159izovac\u00ed cenu pova\u017euje cena, za kterou by byla majetkov\u00e1 slo\u017eka po\u0159\u00edzena v\u00a0dob\u011b, kdy se o n\u00ed \u00fa\u010dtuje. P\u0159i jej\u00edm stanoven\u00ed je rozhoduj\u00edc\u00ed, za jakou \u010d\u00e1stku by byl po\u0159\u00edzen obdobn\u00fd (stejn\u011b opot\u0159eben\u00fd) majetek.<\/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>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Po\u0159\u00edzen\u00ed zbo\u017e\u00ed darov\u00e1n\u00edm<\/p>\n<\/td>\n<td>\n<p>20.000 K\u010d<\/p>\n<\/td>\n<td>\n<p>131<\/p>\n<\/td>\n<td>\n<p>648<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Po\u0159\u00edzen\u00ed zbo\u017e\u00ed p\u0159ebytkem<\/p>\n<\/td>\n<td>\n<p>15.000 K\u010d<\/p>\n<\/td>\n<td>\n<p>132<\/p>\n<\/td>\n<td>\n<p>648<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/p>\n<\/td>\n<td>\n<p>Po\u0159\u00edzen\u00ed v\u00fdrobk\u016f p\u0159ebytkem<\/p>\n<\/td>\n<td>\n<p>5. 000 K\u010d<\/p>\n<\/td>\n<td>\n<p>123<\/p>\n<\/td>\n<td>\n<p>583<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<figure id=\"attachment_15963\" aria-describedby=\"caption-attachment-15963\" style=\"width: 939px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-full wp-image-15963\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/12\/money-s3-naklady.jpg\" alt=\"Uk\u00e1zka, jak v\u00a0Money S3 pomoc\u00ed tla\u010d\u00edtka \u201eN\u00e1klady\u201c ve skladov\u00e9 p\u0159\u00edjemce zadat souvisej\u00edc\u00ed n\u00e1klady p\u0159i po\u0159\u00edzen\u00ed zbo\u017e\u00ed do po\u0159izovac\u00ed ceny.\" width=\"939\" height=\"628\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/12\/money-s3-naklady.jpg 939w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/12\/money-s3-naklady-300x201.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/12\/money-s3-naklady-150x100.jpg 150w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2024\/12\/money-s3-naklady-768x514.jpg 768w\" sizes=\"auto, (max-width: 939px) 100vw, 939px\" \/><figcaption id=\"caption-attachment-15963\" class=\"wp-caption-text\">Uk\u00e1zka, jak v\u00a0Money S3 pomoc\u00ed tla\u010d\u00edtka \u201eN\u00e1klady\u201c ve skladov\u00e9 p\u0159\u00edjemce zadat souvisej\u00edc\u00ed n\u00e1klady p\u0159i po\u0159\u00edzen\u00ed zbo\u017e\u00ed do po\u0159izovac\u00ed ceny.<\/figcaption><\/figure>\n<h2>Shrnut\u00ed<\/h2>\n<p>Z\u00e1soby p\u0159i po\u0159\u00edzen\u00ed lze oce\u0148ovat t\u0159emi z\u00e1kladn\u00edmi zp\u016fsoby: 1) po\u0159izovac\u00ed cenou, 2) vlastn\u00edmi n\u00e1klady, 3) reproduk\u010dn\u00ed po\u0159izovac\u00ed cenou. Po\u0159izovac\u00ed cena, kter\u00e1 se nej\u010dast\u011bji pou\u017eije p\u0159i po\u0159\u00edzen\u00ed z\u00e1sob koup\u00ed, je definov\u00e1na jako sou\u010det ceny po\u0159\u00edzen\u00ed a vedlej\u0161\u00edch po\u0159izovac\u00edch n\u00e1klad\u016f. Cenou po\u0159\u00edzen\u00ed se rozum\u00ed \u201ehol\u00e1\u201c kupn\u00ed cena, vedlej\u0161\u00ed po\u0159izovac\u00ed n\u00e1klady (baln\u00e9, po\u0161tovn\u00e9, p\u0159epravn\u00e9, provize za sjedn\u00e1n\u00ed n\u00e1kupu, poji\u0161t\u011bn\u00ed p\u0159i p\u0159eprav\u011b, clo) souvis\u00ed s\u00a0po\u0159\u00edzen\u00edm z\u00e1sob a sou\u010dasn\u011b jsou definov\u00e1ny Vyhl\u00e1\u0161kou \u010d. 500\/2002 Sb. Vlastn\u00ed n\u00e1klady, kter\u00e9 se pou\u017e\u00edvaj\u00ed p\u0159i po\u0159\u00edzen\u00ed z\u00e1sob vlastn\u00ed v\u00fdrobou, zahrnuj\u00ed p\u0159\u00edm\u00e9 n\u00e1klady a pom\u011brnou \u010d\u00e1st nep\u0159\u00edm\u00fdch n\u00e1klad\u016f. Pro jej\u00ed stanoven\u00ed se vyu\u017e\u00edv\u00e1 kalkulac\u00ed z\u00a0vnitropodnikov\u00e9ho \u00fa\u010detnictv\u00ed. Nej\u010dast\u011bji se pou\u017e\u00edvaj\u00ed typy kalkulac\u00ed, jako nap\u0159\u00edklad: kalkulace prost\u00fdm d\u011blen\u00edm, kalkulace d\u011blen\u00edm s\u00a0pom\u011brov\u00fdmi \u010d\u00edsly, kalkulace p\u0159ir\u00e1\u017ekov\u00e1. Reproduk\u010dn\u00ed po\u0159izovac\u00ed cena je cena, za kterou by byla z\u00e1soba po\u0159\u00edzena v\u00a0dob\u011b, kdy se o n\u00ed \u00fa\u010dtuje. Nej\u010dast\u011bji se pou\u017e\u00edv\u00e1 nap\u0159\u00edklad p\u0159i nabyt\u00ed z\u00e1sob vkladem, darov\u00e1n\u00edm nebo p\u0159ebytkem. Velmi \u010dasto se jako reproduk\u010dn\u00ed po\u0159izovac\u00ed cena pou\u017eije cena dle znaleck\u00e9ho posudku. Oce\u0148ov\u00e1n\u00ed z\u00e1sob p\u0159i po\u0159\u00edzen\u00ed je zcela z\u00e1sadn\u00ed nejen z\u00a0\u00fa\u010detn\u00edho hlediska, n\u00fdbr\u017e m\u00e1 tak\u00e9 d\u016fle\u017eit\u00e9 dopady do da\u0148ov\u00e9 oblasti (da\u0148 z\u00a0p\u0159\u00edjm\u016f, da\u0148 z\u00a0p\u0159idan\u00e9 hodnoty). \u00a0\u00a0<\/p>\n<h2>Oce\u0148ov\u00e1n\u00ed z\u00e1sob p\u0159i po\u0159\u00edzen\u00ed v Money S3<\/h2>\n<p>Techniky oce\u0148ov\u00e1n\u00ed z\u00e1sob p\u0159i po\u0159\u00edzen\u00ed uvid\u00edte v praktick\u00e9m p\u0159\u00edkladu ve videu od \u010dasu 2:13.<\/p>\n<p>V<strong> nastaven\u00ed produkt\u016f<\/strong> si nap\u0159\u00edklad zad\u00e1te, \u017ee skladov\u00fd \u00fa\u010det je 132100 a skladov\u00fd pohyb (p\u0159\u00edjem \u010di po\u0159\u00edzen\u00ed zbo\u017e\u00ed) \u00fa\u010dtujete na \u00fa\u010det 131. P\u0159i zpracov\u00e1n\u00ed p\u0159\u00edjemky se na ni automaticky tento \u00fa\u010det dosad\u00ed.<\/p>\n<p>P\u0159es z\u00e1lo\u017eku Obchod a Faktury p\u0159ijat\u00e9 pot\u00e9 zalo\u017e\u00edte novou p\u0159ijatou fakturu pro n\u00e1kup produktu. Na faktu\u0159e si pomoc\u00ed tla\u010d\u00edtka P\u0159idat z\u00e1sobu v horn\u00ed nab\u00eddce vyberete dan\u00fd produkt s n\u00e1kupn\u00ed cenou. Rovnou na Kart\u011b polo\u017eky faktury vpravo dole vid\u00edte \u00fa\u010det M\u00e1 d\u00e1ti a Dal. <strong>Automaticky se sem dosad\u00ed \u00fa\u010dty<\/strong> 132100 a 131, jak jste zadali v nastaven\u00ed produktu.<\/p>\n<p>Jakmile produkt do faktury p\u0159ijat\u00e9 vlo\u017e\u00edte, na pozad\u00ed <strong>automaticky vznik\u00e1 p\u0159\u00edjemka<\/strong>, za\u00fa\u010dtuje se 132100 oproti \u00fa\u010dtu 131 a zbo\u017e\u00ed je naskladn\u011bn\u00e9. P\u0159\u00edjemku si zobraz\u00edte pomoc\u00ed funkce Vazby, nebo ji najdete ve skladov\u00fdch dokladech pod z\u00e1lo\u017ekou Sklad.<\/p>\n<p>V Money S3 m\u016f\u017eete do faktury tak\u00e9<strong> dodate\u010dn\u011b rozpustit dal\u0161\u00ed n\u00e1klady<\/strong> souvisej\u00edc\u00ed s po\u0159\u00edzen\u00edm zbo\u017e\u00ed, nap\u0159\u00edklad cenu za dopravu. Ud\u011bl\u00e1te to tak, \u017ee otev\u0159ete danou fakturu p\u0159ijatou a v horn\u00ed nab\u00eddce pomoc\u00ed tla\u010d\u00edtka N\u00e1klady rozpust\u00edte v\u0161echny vedlej\u0161\u00ed po\u0159izovac\u00ed n\u00e1klady \u2013 zad\u00e1te jejich celkovou hodnotu. U produktu pot\u00e9 vid\u00edte nezm\u011bn\u011bnou n\u00e1kupn\u00ed cenu, ale po\u0159izovac\u00ed cena bude nav\u00fd\u0161ena o rozpu\u0161t\u011bn\u00e9 n\u00e1klady. Ulo\u017een\u00edm faktury se automaticky provede i p\u0159e\u00fa\u010dtov\u00e1n\u00ed p\u0159\u00edjemky.<\/p>\n<p>Money S3 m\u016f\u017eete <a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3-start\/\">vyzkou\u0161et zdarma<\/a> ve verzi Start \u2013 a to po neomezen\u011b dlouhou dobu. Jedin\u00fdm limitem je po\u010det vystaven\u00fdch doklad\u016f. I tak si ale pohodln\u011b <strong>vyzkou\u0161\u00edte v\u0161e, co p\u0159i pr\u00e1ci v programu budete pot\u0159ebovat<\/strong> \u2013 a pak se rozhodnete, jestli chcete plynule p\u0159ej\u00edt na placenou verzi.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Po\u0159izovac\u00ed cena Po\u0159izovac\u00ed cena je prvn\u00edm typem vstupn\u00ed ceny, kterou pou\u017eijeme zpravidla pro ocen\u011bn\u00ed z\u00e1sob p\u0159i po\u0159\u00edzen\u00ed. Dle \u010desk\u00fdch \u00fa\u010detn\u00edch p\u0159edpis\u016f je po\u0159izovac\u00ed cena definov\u00e1na &#8230;<\/p>\n","protected":false},"author":12,"featured_media":15962,"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-15961","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\/15961","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=15961"}],"version-history":[{"count":6,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15961\/revisions"}],"predecessor-version":[{"id":17771,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/15961\/revisions\/17771"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/15962"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=15961"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=15961"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=15961"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}