{"id":18381,"date":"2026-01-09T07:00:00","date_gmt":"2026-01-09T06:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=18381"},"modified":"2026-01-08T11:39:57","modified_gmt":"2026-01-08T10:39:57","slug":"jak-uctovat-zasoby-vlastni-vyroby","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/jak-uctovat\/jak-uctovat-zasoby-vlastni-vyroby\/","title":{"rendered":"Jak \u00fa\u010dtovat z\u00e1soby vlastn\u00ed v\u00fdroby"},"content":{"rendered":"

\u00da\u010dtov\u00e1n\u00ed v\u00fdroby materi\u00e1lu a zbo\u017e\u00ed<\/h2>\n

Pokud firma vytv\u00e1\u0159\u00ed materi\u00e1l \u010di zbo\u017e\u00ed vlastn\u00ed \u010dinnost\u00ed, je nutn\u00e9 vynalo\u017een\u00e9 n\u00e1klady na po\u0159\u00edzen\u00ed aktivovat do vstupn\u00ed ceny z\u00e1sob, k\u00a0\u010demu\u017e slou\u017e\u00ed od 1. 1. 2016 \u00fa\u010dty aktivac\u00ed v\u00a0r\u00e1mci \u00fa\u010dtov\u00e9 skupiny 58 (\u00fa\u010det 585 \u2013 Aktivace materi\u00e1lu a zbo\u017e\u00ed).<\/p>\n

P\u0159\u00edklad:<\/p>\n\n\n\n\n\n\n
\u00da\u010detn\u00ed doklad<\/td>\nText<\/td>\n\u010c\u00e1stka (K\u010d)<\/td>\nMD<\/td>\nD<\/td>\n<\/tr>\n<\/thead>\n
R\u016fzn\u00e9 \u00fa\u010detn\u00ed doklady<\/td>\nVynalo\u017een\u00e9 n\u00e1klady na v\u00fdrobu<\/td>\n40.000,–<\/td>\n5xx (r\u016fzn\u00e9 n\u00e1kladov\u00e9 \u00fa\u010dty)<\/td>\nR\u016fzn\u00e9 \u00fa\u010dty<\/td>\n<\/tr>\n
Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\nAktivace n\u00e1klad\u016f vlastn\u00ed v\u00fdroby<\/td>\n40.000,–<\/td>\n111 \/ 131<\/td>\n585<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00da\u010dtov\u00e1n\u00ed nedokon\u010den\u00e9 v\u00fdroba<\/h2>\n

Nedokon\u010den\u00e1 v\u00fdroba je \u00fa\u010detn\u00edmi p\u0159edpisy vymezena t\u00edm zp\u016fsobem, \u017ee se jedn\u00e1 o takov\u00e9 polo\u017eky v\u00a0r\u00e1mci v\u00fdroby, kter\u00e9 ji\u017e pro\u0161ly alespo\u0148 jedn\u00edm v\u00fdrobn\u00edm stupn\u011bm, tak\u017ee se ji\u017e nejedn\u00e1 o suroviny (z\u00e1kladn\u00ed materi\u00e1l), av\u0161ak ani se nejedn\u00e1 o fin\u00e1ln\u00ed, hotov\u00fd v\u00fdrobek.<\/p>\n

Nedokon\u010den\u00e1 v\u00fdroba zahrnuje i nedokon\u010den\u00e9 v\u00fdkony, kde nevznik\u00e1 hmotn\u00fd produkt.<\/p>\n

O nedokon\u010den\u00e9 v\u00fdrob\u011b se \u00fa\u010dtuje na \u00fa\u010dtu v\u00a0r\u00e1mci \u00fa\u010dtov\u00e9 skupiny 12 \u2013 Z\u00e1soby vlastn\u00ed v\u00fdroby, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010dtu 121 \u2013 Nedokon\u010den\u00e1 v\u00fdroba. O p\u0159\u00edjemce a v\u00fddejce se zpravidla \u00fa\u010dtuje souvzta\u017en\u011b v\u00a0\u00fa\u010dtov\u00e9 skupin\u011b 58 \u2013 Zm\u011bna stavu z\u00e1sob vlastn\u00ed v\u00fdroby a aktivace, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010dtu 581 \u2013 Zm\u011bna stavu nedokon\u010den\u00e9 v\u00fdroby, av\u0161ak existuj\u00ed v\u00fdjimky s\u00a0vyu\u017eit\u00edm jin\u00fdch \u00fa\u010dt\u016f.<\/p>\n

P\u0159\u00edklad:<\/p>\n\n\n\n\n\n\n\n\n\n\n
\u00da\u010detn\u00ed doklad<\/td>\nText<\/td>\n\u010c\u00e1stka<\/td>\nMD<\/td>\nD<\/td>\n<\/tr>\n<\/thead>\n
Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\nPo\u010d\u00e1te\u010dn\u00ed stav nedokon\u010den\u00e9 v\u00fdroby<\/td>\nK\u010d 10.000,–<\/td>\n121<\/td>\n701<\/td>\n<\/tr>\n
V\u00fddejka<\/td>\nVyskladn\u011bn\u00ed nedokon\u010den\u00e9 v\u00fdroby<\/td>\nK\u010d 9.000,–<\/td>\n581<\/td>\n121<\/td>\n<\/tr>\n
P\u0159\u00edjemka<\/td>\nNaskladn\u011bn\u00ed nedokon\u010den\u00e9 v\u00fdroby<\/td>\nK\u010d 11.000,–<\/td>\n121<\/td>\n581<\/td>\n<\/tr>\n
Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\nInventariza\u010dn\u00ed p\u0159ebytek nedokon\u010den\u00e9 v\u00fdroby<\/td>\nK\u010d 12.000,–<\/td>\n121<\/td>\n581<\/td>\n<\/tr>\n
V\u00fddejka<\/td>\nDarov\u00e1n\u00ed nedokon\u010den\u00e9 v\u00fdroby<\/td>\nK\u010d 7.000,–<\/td>\n543<\/td>\n121<\/td>\n<\/tr>\n
V\u00fddejka<\/td>\nInventariza\u010dn\u00ed manko nedokon\u010den\u00e9 v\u00fdroby<\/td>\nK\u010d 4.000,–<\/td>\n549<\/td>\n121<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00da\u010dtov\u00e1n\u00ed polotovar\u016f vlastn\u00ed v\u00fdroby<\/h2>\n

Polotovary vlastn\u00ed v\u00fdroby p\u0159edstavuj\u00ed takov\u00e9 polo\u017eky vlastn\u00ed v\u00fdroby, kter\u00e9 ji\u017e pro\u0161ly \u0159adou, p\u0159\u00edpadn\u011b v\u011bt\u0161inou v\u00fdrobn\u00edch stup\u0148\u016f a nyn\u00ed ji\u017e zb\u00fdv\u00e1 jen kone\u010dn\u00e9 smontov\u00e1n\u00ed. Nejedn\u00e1 se tedy ani o suroviny (z\u00e1kladn\u00ed materi\u00e1l), ani o nedokon\u010denou v\u00fdrobu, av\u0161ak tak\u00e9 je\u0161t\u011b se nejedn\u00e1 ani o hotov\u00e9, fin\u00e1ln\u00ed v\u00fdrobky.<\/p>\n

Zpravidla se tedy jedn\u00e1 o mont\u00e1\u017en\u00ed komponenty, tj. jednotliv\u00e9 d\u00edly, ze kter\u00fdch je smontov\u00e1n hotov\u00fd v\u00fdrobek.<\/p>\n

O polotovarech vlastn\u00ed v\u00fdroby se \u00fa\u010dtuje na \u00fa\u010dtu v\u00a0r\u00e1mci \u00fa\u010dtov\u00e9 skupiny 12 \u2013 Z\u00e1soby vlastn\u00ed v\u00fdroby, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010dtu 122 \u2013 Polotovary vlastn\u00ed v\u00fdroby. O p\u0159\u00edjemce a v\u00fddejce se zpravidla \u00fa\u010dtuje souvzta\u017en\u011b v\u00a0\u00fa\u010dtov\u00e9 skupin\u011b 58 \u2013 Zm\u011bna stavu z\u00e1sob vlastn\u00ed v\u00fdroby a aktivace, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010dtu 582 \u2013 Zm\u011bna stavu polotovar\u016f vlastn\u00ed v\u00fdroby, av\u0161ak existuj\u00ed v\u00fdjimky s\u00a0vyu\u017eit\u00edm jin\u00fdch \u00fa\u010dt\u016f.<\/p>\n

P\u0159\u00edklad:<\/p>\n\n\n\n\n\n\n\n\n\n\n
\u00da\u010detn\u00ed doklad<\/td>\nText<\/td>\n\u010c\u00e1stka<\/td>\nMD<\/td>\nD<\/td>\n<\/tr>\n<\/thead>\n
Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\nPo\u010d\u00e1te\u010dn\u00ed stav polotovar\u016f vlastn\u00ed v\u00fdroby<\/td>\nK\u010d 10.000,–<\/td>\n122<\/td>\n701<\/td>\n<\/tr>\n
V\u00fddejka<\/td>\nVyskladn\u011bn\u00ed polotovar\u016f vlastn\u00ed v\u00fdroby<\/td>\nK\u010d 9.000,–<\/td>\n582<\/td>\n122<\/td>\n<\/tr>\n
P\u0159\u00edjemka<\/td>\nNaskladn\u011bn\u00ed polotovar\u016f vlastn\u00ed v\u00fdroby<\/td>\nK\u010d 11.000,–<\/td>\n122<\/td>\n582<\/td>\n<\/tr>\n
Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\nInventariza\u010dn\u00ed p\u0159ebytek polotovar\u016f vlastn\u00ed v\u00fdroby<\/td>\nK\u010d 12.000,–<\/td>\n122<\/td>\n582<\/td>\n<\/tr>\n
V\u00fddejka<\/td>\nDarov\u00e1n\u00ed polotovar\u016f vlastn\u00ed v\u00fdroby<\/td>\nK\u010d 7.000,–<\/td>\n543<\/td>\n122<\/td>\n<\/tr>\n
V\u00fddejka<\/td>\nInventariza\u010dn\u00ed manko polotovar\u016f vlastn\u00ed v\u00fdroby<\/td>\nK\u010d 4.000,–<\/td>\n549<\/td>\n122<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00da\u010dtov\u00e1n\u00ed v\u00fdrobk\u016f<\/h2>\n

V\u00fdrobky p\u0159edstavuj\u00ed zkompletovan\u00e9 p\u0159edm\u011bty, kter\u00e9 byly p\u0159edm\u011btem v\u00fdroby. V\u00fdrobky jsou bu\u010f prod\u00e1v\u00e1ny jako v\u00fdrobky velkoodb\u011bratel\u016fm nebo jsou d\u00e1le je\u0161t\u011b aktivov\u00e1ny na zbo\u017e\u00ed a p\u0159ed\u00e1ny do vlastn\u00edch prodejen, v\u00a0ni\u017e jsou polo\u017eky prod\u00e1v\u00e1ny kone\u010dn\u00fdm spot\u0159ebitel\u016fm.<\/p>\n

V\u00fdrobky jsou tedy dokon\u010den\u00e9 produkty, kter\u00e9 jsou ur\u010deny k\u00a0prodeji mimo \u00fa\u010detn\u00ed jednotku nebo ke spot\u0159eb\u011b uvnit\u0159 \u00fa\u010detn\u00ed jednotky.<\/p>\n

O v\u00fdrobc\u00edch se \u00fa\u010dtuje na \u00fa\u010dtu v\u00a0r\u00e1mci \u00fa\u010dtov\u00e9 skupiny 12 \u2013 Z\u00e1soby vlastn\u00ed v\u00fdroby, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010dtu 123 \u2013 V\u00fdrobky. O p\u0159\u00edjemce a v\u00fddejce se zpravidla \u00fa\u010dtuje souvzta\u017en\u011b v\u00a0\u00fa\u010dtov\u00e9 skupin\u011b 58 \u2013 Zm\u011bna stavu z\u00e1sob vlastn\u00ed v\u00fdroby a aktivace, v\u00a0praxi nej\u010dast\u011bji na \u00fa\u010dtu 583 \u2013 Zm\u011bna stavu v\u00fdrobk\u016f, av\u0161ak existuj\u00ed v\u00fdjimky s\u00a0vyu\u017eit\u00edm jin\u00fdch \u00fa\u010dt\u016f.<\/p>\n

P\u0159\u00edklad:<\/p>\n\n\n\n\n\n\n\n\n\n\n
\u00da\u010detn\u00ed doklad<\/td>\nText<\/td>\n\u010c\u00e1stka<\/td>\nMD<\/td>\nD<\/td>\n<\/tr>\n<\/thead>\n
Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\nPo\u010d\u00e1te\u010dn\u00ed stav v\u00fdrobk\u016f<\/td>\nK\u010d 10.000,–<\/td>\n123<\/td>\n701<\/td>\n<\/tr>\n
V\u00fddejka<\/td>\nVyskladn\u011bn\u00ed v\u00fdrobk\u016f<\/td>\nK\u010d 9.000,–<\/td>\n583<\/td>\n123<\/td>\n<\/tr>\n
P\u0159\u00edjemka<\/td>\nNaskladn\u011bn\u00ed v\u00fdrobk\u016f<\/td>\nK\u010d 11.000,–<\/td>\n123<\/td>\n583<\/td>\n<\/tr>\n
Vnit\u0159n\u00ed \u00fa\u010detn\u00ed doklad<\/td>\nInventariza\u010dn\u00ed p\u0159ebytek v\u00fdrobk\u016f<\/td>\nK\u010d 12.000,–<\/td>\n123<\/td>\n583<\/td>\n<\/tr>\n
V\u00fddejka<\/td>\nDarov\u00e1n\u00ed v\u00fdrobk\u016f<\/td>\nK\u010d 7.000,–<\/td>\n543<\/td>\n123<\/td>\n<\/tr>\n
V\u00fddejka<\/td>\nInventariza\u010dn\u00ed manko v\u00fdrobk\u016f<\/td>\nK\u010d 4.000,–<\/td>\n549<\/td>\n123<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\"P\u0159evod
P\u0159evod pen\u011b\u017en\u00edch prost\u0159edk\u016f do pokladny \u00fa\u010dtovan\u00e9 pomoc\u00ed p\u0159edkontace.<\/figcaption><\/figure>\n\n
\n
\n
\n Tip redakce\n <\/div>\n
\n Vyzkou\u0161ejte si zdarma \u00fa\u010detn\u00ed program Money S3\n <\/div>\n
\n S n\u00edm m\u016f\u017eete snadno v\u00e9st \u00fa\u010detnictv\u00ed, da\u0148ovou evidenci, vystavovat faktury a evidovat sklad<\/strong> pro kamenn\u00fd i online prodej.\n <\/div>\n
\n St\u00e1hnout zku\u0161ebn\u00ed verzi<\/a>\n <\/div>\n <\/div>\n
\n \"Money\n <\/div>\n\t\t<\/div>\n \n","protected":false},"excerpt":{"rendered":"

\u00da\u010dtov\u00e1n\u00ed v\u00fdroby materi\u00e1lu a zbo\u017e\u00ed Pokud firma vytv\u00e1\u0159\u00ed materi\u00e1l \u010di zbo\u017e\u00ed vlastn\u00ed \u010dinnost\u00ed, je nutn\u00e9 vynalo\u017een\u00e9 n\u00e1klady na po\u0159\u00edzen\u00ed aktivovat do vstupn\u00ed ceny z\u00e1sob, k\u00a0\u010demu\u017e …<\/p>\n","protected":false},"author":12,"featured_media":18382,"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":[361],"class_list":["post-18381","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-jak-uctovat","tag-uctovani-zasob"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18381","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=18381"}],"version-history":[{"count":2,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18381\/revisions"}],"predecessor-version":[{"id":18384,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/18381\/revisions\/18384"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/18382"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=18381"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=18381"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=18381"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}