{"id":18354,"date":"2026-01-05T07:00:00","date_gmt":"2026-01-05T06:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=18354"},"modified":"2026-01-02T16:25:12","modified_gmt":"2026-01-02T15:25:12","slug":"prosinec-2025-rucni-vyber-klicovych-udalosti-pro-male-a-stredni-firmy","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/prosinec-2025-rucni-vyber-klicovych-udalosti-pro-male-a-stredni-firmy\/","title":{"rendered":"[Prosinec 2025] Ru\u010dn\u00ed v\u00fdb\u011br kl\u00ed\u010dov\u00fdch ud\u00e1lost\u00ed pro mal\u00e9 a st\u0159edn\u00ed firmy"},"content":{"rendered":"<h2>Vl\u00e1da na posledn\u00ed chv\u00edli schv\u00e1lila nov\u00fd z\u00e1kon o \u00fa\u010detnictv\u00ed<\/h2>\n<p>Vl\u00e1da 27. listopadu schv\u00e1lila dlouho o\u010dek\u00e1van\u00fd n\u00e1vrh<strong> nov\u00e9ho z\u00e1kona o \u00fa\u010detnictv\u00ed<\/strong>, kter\u00fd modernizuje \u010deskou \u00fa\u010detn\u00ed legislativu po v\u00edce ne\u017e t\u0159iceti letech. Informuje o tom <a href=\"https:\/\/www.finmag.cz\/byrokracie\/481924-novy-zakon-o-ucetnictvi-klicove-zmeny-a-dopady\" target=\"_blank\" rel=\"noopener\">Finmag<\/a>. Hlavn\u00ed zm\u011bnou je p\u0159esun d\u016frazu z veden\u00ed \u00fa\u010detnictv\u00ed na <strong>kvalitu a v\u011brnost \u00fa\u010detn\u00ed z\u00e1v\u011brky<\/strong> \u2013 c\u00edlem je, aby v\u00fdkazy poskytovaly poctiv\u00fd obraz finan\u010dn\u00ed situace a v\u00fdkonnosti firmy. N\u00e1vrh nyn\u00ed m\u00ed\u0159\u00ed do sn\u011bmovny.<\/p>\n<p>Nov\u00fd z\u00e1kon roz\u0161i\u0159uje okruh firem, kter\u00e9 budou povinn\u011b pou\u017e\u00edvat <strong>mezin\u00e1rodn\u00ed \u00fa\u010detn\u00ed standardy IFRS<\/strong>, a p\u0159in\u00e1\u0161\u00ed z\u00e1sadn\u00ed zm\u011bny i v souvisej\u00edc\u00edch da\u0148ov\u00fdch p\u0159edpisech. Jak vysv\u011btluje spole\u010dnost <a href=\"https:\/\/www.ey.com\/cs_cz\/technical\/tax\/tax-alerts\/2025\/11\/vlada-projednala-novy-zakon-o-ucetnictvi-a-doprovodne-zakony\" target=\"_blank\" rel=\"noopener\">EY<\/a>, pro podniky to znamen\u00e1 nov\u00e9 po\u017eadavky v oblasti vykazov\u00e1n\u00ed, konsolidace a oce\u0148ov\u00e1n\u00ed, u n\u011bkter\u00fdch firem i p\u0159echod na IFRS. Jde o nejv\u011bt\u0161\u00ed prom\u011bnu \u00fa\u010detn\u00ed legislativy <strong>od roku 1991<\/strong>, kter\u00e1 m\u00e1 \u010desk\u00e9 \u00fa\u010detnictv\u00ed p\u0159ibl\u00ed\u017eit modern\u00edm mezin\u00e1rodn\u00edm standard\u016fm a sn\u00ed\u017eit administrativn\u00ed z\u00e1t\u011b\u017e.<\/p>\n<h2>Obchodn\u00edci \u010dekaj\u00ed v roce 2026 siln\u011bj\u0161\u00ed spot\u0159ebu a inflaci pod kontrolou<\/h2>\n<p>Podle <a href=\"https:\/\/www.socr.cz\/zpravodajstvi\/tz-socr-cr-analyza-socr-obchodnici-ocekavaji-v-roce-2026-rust-spotreby-a-inflaci-pod-kontrolou-rizika-vidi-v-dodavatelskych-retezcich-a-vyssich-nakladech\" target=\"_blank\" rel=\"noopener\">ekonomick\u00e9 anal\u00fdzy<\/a> Svazu obchodu a cestovn\u00edho ruchu \u010cR (SOCR \u010cR) bude rok 2026 pro \u010desk\u00fd obchod p\u0159\u00edzniv\u00fd. R\u016fst re\u00e1ln\u00fdch mezd, r\u016fst spot\u0159eby dom\u00e1cnost\u00ed kolem <strong>3 %<\/strong> <strong>ro\u010dn\u011b<\/strong> a inflace bl\u00edzko dvouprocentn\u00edho c\u00edle vytv\u00e1\u0159ej\u00ed dobr\u00e9 podm\u00ednky pro dal\u0161\u00ed o\u017eiven\u00ed sektoru. Spot\u0159ebitelsk\u00e1 n\u00e1lada je <strong>nejvy\u0161\u0161\u00ed od roku 2020<\/strong> a podle analytik\u016f bude d\u00e1l posilovat.<\/p>\n<p>Sou\u010dasn\u011b v\u0161ak p\u0159etrv\u00e1vaj\u00ed rizika spojen\u00e1 s nejistotami na dodavatelsk\u00fdch trz\u00edch, geopolitikou a mo\u017en\u00fdmi v\u00fdkyvy cen energi\u00ed a surovin. V\u00fdvoj cen potravin bude z\u00e1viset na n\u00e1kladech dodavatel\u016f a konkurenci v potravin\u00e1\u0159stv\u00ed. Podle Tom\u00e1\u0161e Prouzy, prezidenta SOCR \u010cR, kter\u00e9ho cituje <a href=\"https:\/\/www.businessinfo.cz\/clanky\/analyza-socr-obchodnici-ocekavaji-v-roce-2026-rust-spotreby-a-inflaci-pod-kontrolou\/\" target=\"_blank\" rel=\"noopener\">BusinessInfo.cz<\/a>, dod\u00e1 r\u016fst re\u00e1ln\u00fdch mezd i lep\u0161\u00ed ekonomick\u00e1 situace lidem v\u011bt\u0161\u00ed jistotu a<strong> povzbud\u00ed spot\u0159ebu<\/strong>. Maloobchod by tak m\u011bl d\u00e1l t\u011b\u017eit z posiluj\u00edc\u00ed kupn\u00ed s\u00edly i postupn\u00e9ho o\u017eiven\u00ed zahrani\u010dn\u00ed popt\u00e1vky.<\/p>\n<h2>Od 1. ledna spou\u0161t\u00ed \u00fa\u0159ady jednotn\u00e9 m\u011bs\u00ed\u010dn\u00ed hl\u00e1\u0161en\u00ed zam\u011bstnavatel\u016f<\/h2>\n<p>Od <strong>1. ledna 2026<\/strong> za\u010dne platit nov\u00fd z\u00e1kon o jednotn\u00e9m m\u011bs\u00ed\u010dn\u00edm hl\u00e1\u0161en\u00ed zam\u011bstnavatele (JMHZ). <strong>V\u0161ichni zam\u011bstnavatel\u00e9<\/strong> (bez ohledu na velikost nebo pr\u00e1vn\u00ed formu) budou m\u00edt povinnost pod\u00e1vat <strong>jedno souhrnn\u00e9 hl\u00e1\u0161en\u00ed<\/strong>, kter\u00e9 nahrad\u00ed dosavadn\u00ed mno\u017estv\u00ed r\u016fzn\u00fdch v\u00fdkaz\u016f zas\u00edlan\u00fdch v odli\u0161n\u00fdch term\u00ednech na r\u016fzn\u00e9 instituce. Informuje o tom <a href=\"https:\/\/www.podnikatel.cz\/clanky\/nove-zakony-s-ucinnosti-od-roku-2026-pro-zamestnavatele\/\" target=\"_blank\" rel=\"noopener\">Podnikatel.cz<\/a>. C\u00edlem je centralizovat sb\u011br dat, odstranit duplicitn\u00ed vykazov\u00e1n\u00ed a v\u00fdznamn\u011b sn\u00ed\u017eit administrativn\u00ed z\u00e1t\u011b\u017e firem.<\/p>\n<p>Za obdob\u00ed<strong> leden a\u017e b\u0159ezen 2026<\/strong> sice budou zam\u011bstnavatel\u00e9 je\u0161t\u011b vykazovat \u00fadaje dosavadn\u00edm zp\u016fsobem, tyto informace ale budou muset n\u00e1sledn\u011b dodate\u010dn\u011b odeslat tak\u00e9 prost\u0159ednictv\u00edm JMHZ. Syst\u00e9m bude slou\u017eit k p\u0159ed\u00e1v\u00e1n\u00ed \u00fadaj\u016f o zam\u011bstnavateli a jeho zam\u011bstnanc\u00edch v\u0161em p\u0159\u00edslu\u0161n\u00fdm org\u00e1n\u016fm ve\u0159ejn\u00e9 moci, a to<strong> jednotn\u00fdm zp\u016fsobem<\/strong>. \u010cesk\u00e1 spr\u00e1va soci\u00e1ln\u00edho zabezpe\u010den\u00ed p\u0159ipravila pro zam\u011bstnavatele o JMHZ podrobnou <a href=\"https:\/\/www.cssz.cz\/documents\/20143\/3188763\/Jednotn%C3%A9+m%C4%9Bs%C3%AD%C4%8Dn%C3%AD+hl%C3%A1%C5%A1en%C3%AD+zam%C4%9Bstnavatele+%28JMHZ%29+%E2%80%93+Z%C3%A1kladn%C3%AD+informace.pdf\/5ca74b5f-1bb9-119e-e7c1-6d25b2cd07b2\" target=\"_blank\" rel=\"noopener\">p\u0159\u00edru\u010dku<\/a>.<\/p>\n<h2>Polovina velk\u00fdch firem pl\u00e1nuje do p\u011bti let za\u010dlenit AI do b\u011b\u017en\u00e9ho provozu<\/h2>\n<p>Nov\u00fd <a href=\"https:\/\/www.amsp.cz\/aktuality-a-multimedia\/114-pruzkum-financni-zdravi-a-inovace-v-bankovnictvi\" target=\"_blank\" rel=\"noopener\">pr\u016fzkum<\/a> agentury IPSOS pro AMSP \u010cR ukazuje, \u017ee \u010desk\u00e9 firmy jsou p\u0159ipraven\u00e9 investovat do modern\u00edch technologi\u00ed a dob\u0159e rozum\u011bj\u00ed princip\u016fm finan\u010dn\u00ed stability. A\u017e <strong>89 % podnik\u016f<\/strong> uv\u00e1d\u00ed, \u017ee v\u00ed, co finan\u010dn\u00ed zdrav\u00ed znamen\u00e1, a spojuje ho s bezdlu\u017enost\u00ed, ziskovost\u00ed \u010di schopnost\u00ed plnit z\u00e1vazky v\u010das. Nejv\u011bt\u0161\u00ed pozitivn\u00ed vliv na finan\u010dn\u00ed kondici firem m\u00e1 podle pr\u016fzkumu<strong> digitalizace, automatizace a robotizace<\/strong>. Negativn\u011b naopak p\u016fsob\u00ed mezin\u00e1rodn\u00ed nejistoty, zejm\u00e9na konflikt na Ukrajin\u011b.<\/p>\n<p>Z\u00e1sadn\u00edm zji\u0161t\u011bn\u00edm je rostouc\u00ed z\u00e1jem o um\u011blou inteligenci. Ka\u017ed\u00e1 druh\u00e1 velk\u00e1 firma pl\u00e1nuje b\u011bhem p\u011bti let vyu\u017e\u00edvat AI p\u0159i ka\u017edodenn\u00edch \u010dinnostech \u2013 <strong>41 % firem<\/strong> deklaruje, \u017ee s n\u00ed bude pracovat do roku 2030, co\u017e je v\u00fdrazn\u00fd n\u00e1r\u016fst oproti <strong>lo\u0148sk\u00fdm 26 %<\/strong>. <a href=\"https:\/\/www.businessinfo.cz\/clanky\/polovina-velkych-firem-chce-do-peti-let-zavest-ai-do-kazdodennich-operaci\/\" target=\"_blank\" rel=\"noopener\">BusinessInfo.cz<\/a> dopl\u0148uje, \u017ee nejrychleji AI implementuj\u00ed podniky s vy\u0161\u0161\u00edmi obraty, p\u0159i\u010dem\u017e \u00fasp\u011b\u0161nost inovac\u00ed firmy st\u00e1le v\u00edce m\u011b\u0159\u00ed podle efektivity, produktivity a \u00faspor n\u00e1klad\u016f.\u00a0<\/p>\n<h2>Stavebnictv\u00ed \u010dek\u00e1 dal\u0161\u00ed r\u016fst. Pozemn\u00ed v\u00fdstavba pot\u00e1hne tr\u017eby nahoru<\/h2>\n<p>Tr\u017eby stavebn\u00edch firem by m\u011bly r\u016fst i v n\u00e1sleduj\u00edc\u00edch dvou letech. Podle <a href=\"https:\/\/ceec.eu\/media\/trzby-stavebnich-firem-porostou-take-v-roce-2026-firmy-ocekavaji-silne-kroky-od-budouci-vlady\/\" target=\"_blank\" rel=\"noopener\">Kvart\u00e1ln\u00ed anal\u00fdzy \u010desk\u00e9ho stavebnictv\u00ed<\/a> od CEEC Research o\u010dek\u00e1vaj\u00ed spole\u010dnosti v roce 2026 <strong>zv\u00fd\u0161en\u00ed tr\u017eeb o 3,5 % <\/strong>a v roce 2027 o <strong>dal\u0161\u00edch 2,7 %<\/strong>. Tahounem r\u016fstu bude <strong>pozemn\u00ed stavitelstv\u00ed<\/strong>, kde firmy p\u0159edpokl\u00e1daj\u00ed n\u00e1r\u016fst tr\u017eeb <strong>o 4,3 %<\/strong>. In\u017een\u00fdrsk\u00e9 stavby naopak \u010dek\u00e1 pomalej\u0161\u00ed tempo. Oproti progn\u00f3ze Ministerstva financ\u00ed, kter\u00e9 p\u0159edpokl\u00e1d\u00e1 r\u016fst HDP okolo dvou procent, m\u00e1 stavebnictv\u00ed nakro\u010deno k nadpr\u016fm\u011brn\u00e9 dynamice.<\/p>\n<p>Data ukazuj\u00ed na solidn\u00ed kondici sektoru i trval\u00fd optimismus mezi firmami. <strong>Pozemn\u00ed v\u00fdstavba<\/strong> dos\u00e1hla v roce 2024 nejvy\u0161\u0161\u00ed provozn\u00ed mar\u017ee v cel\u00e9m odv\u011btv\u00ed (<strong>6,2 %<\/strong>), zat\u00edmco u in\u017een\u00fdrsk\u00fdch staveb to bylo<strong> 3,5 %<\/strong>. Vy\u0161\u0161\u00ed ziskovost a krat\u0161\u00ed investi\u010dn\u00ed cyklus d\u00e1vaj\u00ed stavebn\u00edm firm\u00e1m v\u011bt\u0161\u00ed flexibilitu a schopnost rychle reagovat na v\u00fdvoj trhu. <a href=\"https:\/\/www.businessinfo.cz\/clanky\/trzby-stavebnich-firem-porostou-take-v-roce-2026-firmy-ocekavaji-silne-kroky-od-budouci-vlady\/\" target=\"_blank\" rel=\"noopener\">BusinessInfo.cz<\/a> dod\u00e1v\u00e1, \u017ee \u0159editel\u00e9 firem o\u010dek\u00e1vaj\u00ed r\u016fst sektoru tempem kolem <strong>2,1 % ro\u010dn\u011b i v letech 2026 a 2027<\/strong>, co\u017e potvrzuje stabiln\u00ed d\u016fv\u011bru v popt\u00e1vku po zak\u00e1zk\u00e1ch.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Vl\u00e1da na posledn\u00ed chv\u00edli schv\u00e1lila nov\u00fd z\u00e1kon o \u00fa\u010detnictv\u00ed Vl\u00e1da 27. listopadu schv\u00e1lila dlouho o\u010dek\u00e1van\u00fd n\u00e1vrh nov\u00e9ho z\u00e1kona o \u00fa\u010detnictv\u00ed, kter\u00fd modernizuje \u010deskou \u00fa\u010detn\u00ed legislativu &#8230;<\/p>\n","protected":false},"author":2,"featured_media":16426,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[5,14],"tags":[278,252],"class_list":["post-18354","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podnikani","category-zpravodajstvi","tag-podnikani","tag-rozvoj-podnikani"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18354","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=18354"}],"version-history":[{"count":1,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18354\/revisions"}],"predecessor-version":[{"id":18355,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18354\/revisions\/18355"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/16426"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=18354"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=18354"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=18354"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}