{"id":2393,"date":"2025-03-12T14:15:53","date_gmt":"2025-03-12T13:15:53","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/jak-na-zasoby-v-ucetnictvi-2-dil\/"},"modified":"2025-03-12T14:15:56","modified_gmt":"2025-03-12T13:15:56","slug":"jak-na-zasoby-v-ucetnictvi-2-dil","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-zasoby-v-ucetnictvi-2-dil\/","title":{"rendered":"Jak na \u00fa\u010dtov\u00e1n\u00ed oce\u0148ov\u00e1n\u00ed z\u00e1sob: metody FIFO, cen, A nebo B \u2013 2. d\u00edl"},"content":{"rendered":"<h2>Oce\u0148ov\u00e1n\u00ed z\u00e1sob p\u0159i vy\u0159azen\u00ed<\/h2>\n<p>V\u00a0p\u0159edchoz\u00edm \u010dl\u00e1nku \u201eJak na z\u00e1soby v\u00a0\u00fa\u010detnictv\u00ed\u201c jsme si p\u0159edstavili t\u00e9ma \u201e<a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-zasoby-v-ucetnictvi-1-dil\/\">Oce\u0148ov\u00e1n\u00ed z\u00e1sob p\u0159i po\u0159\u00edzen\u00ed<\/a>\u201c. Ji\u017e v\u00edme, \u017ee <strong>vstupn\u00ed cena p\u0159i po\u0159\u00edzen\u00ed z\u00e1sob m\u016f\u017ee nab\u00fdvat formu po\u0159izovac\u00ed ceny, vlastn\u00edch n\u00e1klad\u016f nebo reproduk\u010dn\u00ed po\u0159izovac\u00ed ceny<\/strong>. Spr\u00e1vn\u011b zvolen\u00e1 a aplikovan\u00e1 metoda p\u0159i po\u0159\u00edzen\u00ed z\u00e1sob je z\u00e1sadn\u00ed pro v\u011brn\u00e9 a poctiv\u00e9 vyk\u00e1z\u00e1n\u00ed hodnoty z\u00e1sob v\u00a0rozvaze \u00fa\u010detn\u00ed jednotky. V\u00a0p\u0159\u00edpad\u011b osoby samostatn\u011b v\u00fdd\u011ble\u010dn\u011b \u010dinn\u00e9, kter\u00e1 nen\u00ed \u00fa\u010detn\u00ed jednotkou, p\u0159edstavuje tak\u00e9 v\u00fdznamn\u00fd vliv na p\u0159\u00edpadn\u00e9 \u00fapravy z\u00e1kladu dan\u011b dle \u00a7 23 odst. 8 z\u00e1kona \u010d. 586\/1992 Sb., o dan\u00edch z\u00a0p\u0159\u00edjm\u016f, ve zn\u011bn\u00ed pozd\u011bj\u0161\u00edch p\u0159edpis\u016f (d\u00e1le jen ZDP), nap\u0159\u00edklad p\u0159i zm\u011bn\u011b uplatn\u011bn\u00ed v\u00fddaj\u016f, p\u0159echodu z\u00a0veden\u00ed da\u0148ov\u00e9 evidence na \u00fa\u010detnictv\u00ed, ukon\u010den\u00ed nebo p\u0159eru\u0161en\u00ed samostatn\u00e9 \u010dinnosti.<\/p>\n<p>Nem\u00e9n\u011b d\u016fle\u017eit\u00e9 je oce\u0148ov\u00e1n\u00ed z\u00e1sob p\u0159i skladov\u00e1n\u00ed a <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-zasoby-v-ucetnictvi-3-dil\/\">vy\u0159azen\u00ed z\u00e1sob<\/a>. Stejn\u011b jako p\u0159i po\u0159\u00edzen\u00ed z\u00e1sob, se n\u00e1m i v\u00a0p\u0159\u00edpad\u011b vy\u0159azen\u00ed nab\u00edz\u00ed n\u011bkolik oce\u0148ovac\u00edch technik. Jedn\u00e1 se o n\u00e1sleduj\u00edc\u00ed:<\/p>\n<ol>\n<li>oce\u0148ov\u00e1n\u00ed v\u00a0historick\u00fdch cen\u00e1ch,<\/li>\n<li>oce\u0148ov\u00e1n\u00ed metodou FIFO (First-in, First-out),<\/li>\n<li>oce\u0148ov\u00e1n\u00ed v\u00a0pr\u016fm\u011brn\u00fdch po\u0159izovac\u00edch cen\u00e1ch,<\/li>\n<li>oce\u0148ov\u00e1n\u00ed pevnou skladovou cenou.<\/li>\n<\/ol>\n<p>\u00da\u010detn\u00ed teorie zn\u00e1 je\u0161t\u011b oce\u0148ovac\u00ed techniku metodou LIFO (Last-in, First-out), av\u0161ak pou\u017eit\u00ed t\u00e9to metody nen\u00ed dle \u010desk\u00fdch \u00fa\u010detn\u00edch p\u0159edpis\u016f povoleno.<\/p>\n<p>Poj\u010fme si nyn\u00ed p\u0159ibl\u00ed\u017eit v\u00edce podrobn\u011bji v\u00fd\u0161e uveden\u00e9 metody oce\u0148ov\u00e1n\u00ed z\u00e1sob p\u0159i jejich vy\u0159azen\u00ed.<\/p>\n<h3>Oce\u0148ov\u00e1n\u00ed v\u00a0historick\u00fdch cen\u00e1ch<\/h3>\n<p>Tento zp\u016fsob ocen\u011bn\u00ed z\u00e1sob se vyzna\u010duje t\u00edm, \u017ee ka\u017ed\u00e1 m\u011brn\u00e1 jednotka vysklad\u0148ovan\u00e9 z\u00e1soby je ocen\u011bna v\u00a0cen\u011b, za kterou byla v\u00a0minulosti naskladn\u011bna. To znamen\u00e1, \u017ee je nutn\u00e9 zabezpe\u010dit veden\u00ed precizn\u00ed evidence, v\u00a0r\u00e1mci kter\u00e9 je mo\u017en\u00e9 ka\u017ed\u00e9 konkr\u00e9tn\u00ed jednotce vysklad\u0148ovan\u00e9 z\u00e1soby p\u0159i\u0159adit skute\u010dnou cenu, za n\u00ed\u017e ji podnikatelsk\u00fd subjekt v\u00a0minulosti za\u0159adil na sklad.<\/p>\n<p>Na nejjednodu\u0161\u0161\u00ed \u00farovni si lze p\u0159edstavit nap\u0159\u00edklad obchodn\u00ed \u010dinnost s\u00a0luxusn\u00edm zbo\u017e\u00edm, klenotnictv\u00ed, prodejnu s\u00a0osobn\u00edmi vozidly. Je mo\u017en\u00e9 p\u0159edpokl\u00e1dat, \u017ee u tohoto druhu prod\u00e1van\u00e9ho sortimentu nebude p\u0159\u00edli\u0161 n\u00e1ro\u010dn\u00e9 zabezpe\u010dit pr\u016fkaznou evidenci s\u00a0aplikac\u00ed oce\u0148ov\u00e1n\u00ed z\u00e1sob v\u00a0historick\u00fdch cen\u00e1ch. Samoz\u0159ejm\u011b je mo\u017en\u00e9 technicky vyu\u017e\u00edt i aplikace \u010d\u00e1rov\u00fdch k\u00f3d\u016f na ka\u017ed\u00e9 t\u00e9 kter\u00e9 polo\u017ece vy\u0159azovan\u00e9 z\u00e1soby, abychom mohli p\u0159i vyskladn\u011bn\u00ed p\u0159i\u0159adit konkr\u00e9tn\u00edmu kusu skute\u010dnou cenu z\u00a0minulosti, kter\u00e1 byla p\u0159i naskladn\u011bn\u00ed pou\u017eita.<\/p>\n<h3>Oce\u0148ov\u00e1n\u00ed metodou FIFO (First-in, First-out)<\/h3>\n<p>V\u00a0praxi se jedn\u00e1 o velmi popul\u00e1rn\u00ed metodu, kter\u00e1 je zalo\u017eena na n\u00e1sleduj\u00edc\u00edm principu. Prvn\u00ed vysklad\u0148ovan\u00e1 z\u00e1soba se ocen\u00ed v\u00a0ocen\u011bn\u00ed dod\u00e1vky nejd\u0159\u00edve naskladn\u011bn\u00e9. To znamen\u00e1, \u017ee je tato metoda zalo\u017eena na fikci, kdy se chronologicky ka\u017ed\u00e1 dal\u0161\u00ed v\u00fddejka konkr\u00e9tn\u00ed z\u00e1soby ocen\u00ed v\u00a0ocen\u011bn\u00ed p\u0159\u00edjemky historicky nejstar\u0161\u00ed.<\/p>\n<p>Tento zp\u016fsob ocen\u011bn\u00ed z\u00e1sob vy\u017eaduje nesm\u00edrn\u011b pe\u010dlivou evidenci, aby byl podnikatelsk\u00fd subjekt schopen spr\u00e1vn\u011b p\u0159i\u0159azovat ocen\u011bn\u00ed p\u0159\u00edslu\u0161n\u00e9 m\u011brn\u00e9 jednotce, kter\u00e1 je pr\u00e1v\u011b vysklad\u0148ov\u00e1na. Vyu\u017eit\u00ed programu pro skladovou evidenci je v\u00a0tomto p\u0159\u00edpad\u011b jist\u011b na m\u00edst\u011b.<\/p>\n<h3>Oce\u0148ov\u00e1n\u00ed v\u00a0pr\u016fm\u011brn\u00fdch po\u0159izovac\u00edch cen\u00e1ch<\/h3>\n<p>Dal\u0161\u00ed v\u00a0praxi velmi obl\u00edbenou metodou oce\u0148ov\u00e1n\u00ed z\u00e1sob p\u0159i vy\u0159azen\u00ed je oce\u0148ov\u00e1n\u00ed v\u00a0pr\u016fm\u011brn\u00fdch cen\u00e1ch. Dle \u010desk\u00fdch p\u0159edpis\u016f rozli\u0161ujeme dv\u011b podoby t\u00e9to metody:<\/p>\n<ul>\n<li>oce\u0148ov\u00e1n\u00ed v\u00a0prom\u011bnliv\u00fdch po\u0159izovac\u00edch cen\u00e1ch,<\/li>\n<li>oce\u0148ov\u00e1n\u00ed v\u00a0periodick\u00fdch po\u0159izovac\u00edch cen\u00e1ch.<\/li>\n<\/ul>\n<p>Metoda oce\u0148ov\u00e1n\u00ed v\u00a0prom\u011bnliv\u00fdch po\u0159izovac\u00edch cen\u00e1ch je zalo\u017eena na skute\u010dnosti, \u017ee se po ka\u017ed\u00e9m naskladn\u011bn\u00ed p\u0159\u00edslu\u0161n\u00e9 z\u00e1soby vypo\u010d\u00edt\u00e1 v\u00e1\u017een\u00fd aritmetick\u00fd pr\u016fm\u011br, kter\u00fdm se aktualizuje skladov\u00e1 hodnota z\u00e1soby pro ocen\u011bn\u00ed z\u00e1sob. Tato skladov\u00e1 hodnota z\u00e1soby je platn\u00e1 do dal\u0161\u00edho naskladn\u011bn\u00ed na p\u0159\u00edslu\u0161n\u00e9 skladov\u00e9 kart\u011b.<\/p>\n<p>Metoda oce\u0148ov\u00e1n\u00ed v\u00a0periodick\u00fdch po\u0159izovac\u00edch cen\u00e1ch je zalo\u017eena na skute\u010dnosti, \u017ee se pro p\u0159\u00edslu\u0161nou z\u00e1sobu na skladov\u00e9 kart\u011b vypo\u010d\u00edt\u00e1 v\u00e1\u017een\u00fd aritmetick\u00fd pr\u016fm\u011br, kter\u00fdm se aktualizuje skladov\u00e1 hodnota z\u00e1soby pro ocen\u011bn\u00ed z\u00e1sob \u2013 av\u0161ak nikoliv po ka\u017ed\u00e9m naskladn\u011bn\u00ed, n\u00fdbr\u017e pro ur\u010dit\u00e9 \u010dasov\u00e9 obdob\u00ed. Dle \u010desk\u00fdch p\u0159edpis\u016f je mo\u017en\u00e9 tento periodick\u00fd v\u00e1\u017een\u00fd aritmetick\u00fd pr\u016fm\u011br stanovovat nejd\u00e9le pro obdob\u00ed jednoho m\u011bs\u00edce.<\/p>\n<p>Tento zp\u016fsob ocen\u011bn\u00ed z\u00e1sob sice nen\u00ed natolik n\u00e1ro\u010dn\u00fd na v\u00fdpo\u010det jako ocen\u011bn\u00ed z\u00e1sob metodou FIFO, av\u0161ak vyu\u017eit\u00ed vhodn\u00e9ho programu pro skladovou evidenci je i v\u00a0tomto p\u0159\u00edpad\u011b v\u00fdrazn\u011b pohodln\u011bj\u0161\u00ed a eliminuje i riziko chyby ve v\u00fdpo\u010dtu.<\/p>\n<h3>Oce\u0148ov\u00e1n\u00ed pevnou skladovou cenou<\/h3>\n<p>Tato metoda b\u00fdv\u00e1 pou\u017e\u00edv\u00e1na p\u0159i po\u0159izov\u00e1n\u00ed stejn\u00fdch druh\u016f z\u00e1sob za r\u016fzn\u00e9 ceny. P\u0159\u00edslu\u0161n\u00fd druh z\u00e1soby je ocen\u011bn v\u00a0p\u0159edem stanoven\u00fdch pevn\u00fdch skladov\u00fdch cen\u00e1ch, p\u0159i\u010dem\u017e oce\u0148ovac\u00ed odchylky od t\u00e9to pevn\u00e9 skladov\u00e9 ceny jsou \u00fa\u010dtov\u00e1ny na samostatn\u00fd analytick\u00fd \u00fa\u010det z\u00e1sob. Z\u00e1soby se p\u0159i vyskladn\u011bn\u00ed oce\u0148uj\u00ed v\u00a0pevn\u00e9 skladov\u00e9 cen\u011b a alespo\u0148 jednou za m\u011bs\u00edc se vypo\u010d\u00edt\u00e1 tzv. procento oce\u0148ovac\u00edch odchylek z\u00e1sob, pomoc\u00ed n\u011bho\u017e se od\u00fa\u010dtuje odpov\u00eddaj\u00edc\u00ed \u010d\u00e1stka oce\u0148ovac\u00edch odchylek z\u00a0analytick\u00e9ho \u00fa\u010dtu z\u00e1sob.<\/p>\n<p>V\u00a0tomto p\u0159\u00edpad\u011b ocen\u011bn\u00ed z\u00e1sob je vyu\u017eit\u00ed programu pro skladovou evidenci de facto nevyhnuteln\u00e9.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-5717\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2021\/08\/pexels-karolina-grabowska-4475524-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\" \/><\/p>\n<h2>\u00da\u010dtov\u00e1n\u00ed z\u00e1sob zp\u016fsobem \u201eA\u201c a zp\u016fsobem \u201eB\u201c<\/h2>\n<p>Ji\u017e zn\u00e1me vymezen\u00ed z\u00e1sob dle \u010desk\u00fdch \u00fa\u010detn\u00edch p\u0159edpis\u016f, rovn\u011b\u017e jsme si p\u0159edstavili jednotliv\u00e9 formy vstupn\u00ed ceny p\u0159i po\u0159\u00edzen\u00ed z\u00e1sob a kone\u010dn\u011b i uk\u00e1zali metody ocen\u011bn\u00ed z\u00e1sob p\u0159i vy\u0159azen\u00ed. Nyn\u00ed p\u0159istoup\u00edme k\u00a0vlastn\u00edmu \u00fa\u010dtov\u00e1n\u00ed z\u00e1sob.<\/p>\n<p>Dle \u010desk\u00fdch \u00fa\u010detn\u00edch p\u0159edpis\u016f rozli\u0161ujeme dva zp\u016fsoby \u00fa\u010dtov\u00e1n\u00ed z\u00e1sob, tzv. \u00fa\u010dtov\u00e1n\u00ed z\u00e1sob zp\u016fsobem \u201eA\u201c a tzv. \u00fa\u010dtov\u00e1n\u00ed z\u00e1sob zp\u016fsobem \u201eB\u201c. V\u00a0praxi se m\u016f\u017eeme setkat s\u00a0t\u00edm, \u017ee \u00fa\u010dtov\u00e1n\u00ed z\u00e1sob zp\u016fsobem \u201eA\u201c b\u00fdv\u00e1 ozna\u010dov\u00e1n jako tzv. \u201epr\u016fb\u011b\u017en\u00fd\u201c zp\u016fsob \u00fa\u010dtov\u00e1n\u00ed z\u00e1sob, zat\u00edmco \u00fa\u010dtov\u00e1n\u00ed z\u00e1sob zp\u016fsobem \u201eB\u201c jako tzv. \u201eperiodick\u00fd\u201c zp\u016fsob \u00fa\u010dtov\u00e1n\u00ed z\u00e1sob. Dle \u010desk\u00fdch p\u0159edpis\u016f v\u0161ak v\u00a0tomto smyslu jako terminus technicus tzv. \u201epr\u016fb\u011b\u017en\u00fd\u201c nebo tzv. \u201eperiodick\u00fd\u201c zp\u016fsob \u00fa\u010dtov\u00e1n\u00ed z\u00e1sob nezn\u00e1me. Lze v\u0161ak konstatovat, \u017ee o z\u00e1sob\u00e1ch se \u00fa\u010dtuje pr\u016fb\u011b\u017en\u011b zp\u016fsobem \u201eA\u201c nebo periodicky zp\u016fsobem \u201eB\u201c.<\/p>\n<p>Dle \u010cesk\u00e9ho \u00fa\u010detn\u00edho standardu pro podnikatele \u010d. 015 \u2013 Z\u00e1soby (d\u00e1le jen \u010c\u00daS \u010d. 015) m\u016f\u017ee \u00fa\u010detn\u00ed jednotka za\u00fa\u010dtovat z\u00e1soby zp\u016fsobem \u201eA\u201c i zp\u016fsobem \u201eB\u201c. P\u0159i \u00fa\u010dtov\u00e1n\u00ed podle m\u00edst uskladn\u011bn\u00ed (odpov\u011bdn\u00fdch osob) v\u0161ak m\u016f\u017ee b\u00fdt uplatn\u011bn pouze jeden z\u00a0uveden\u00fdch zp\u016fsob\u016f.<\/p>\n<h3>\u00da\u010dtov\u00e1n\u00ed z\u00e1sob zp\u016fsobem \u201eA\u201c<\/h3>\n<p>Dle \u010c\u00daS \u010d. 015 se n\u00e1kupy od jin\u00fdch subjekt\u016f a aktivace materi\u00e1lu, slu\u017eeb a zbo\u017e\u00ed <strong>p\u0159i uplatn\u011bn\u00ed zp\u016fsobu \u201eA\u201c<\/strong> \u00fa\u010dtuj\u00ed n\u00e1sleduj\u00edc\u00edm zp\u016fsobem.<\/p>\n<p>V\u00a0pr\u016fb\u011bhu \u00fa\u010detn\u00edho obdob\u00ed se slo\u017eky po\u0159izovac\u00ed ceny nakupovan\u00fdch z\u00e1sob za\u00fa\u010dtuj\u00ed na vrub p\u0159\u00edslu\u0161n\u00e9ho \u00fa\u010dtu po\u0159\u00edzen\u00ed materi\u00e1lu \u00fa\u010dtov\u00e9 skupiny 11 \u2013 Materi\u00e1l nebo na vrub p\u0159\u00edslu\u0161n\u00e9ho \u00fa\u010dtu po\u0159\u00edzen\u00ed zbo\u017e\u00ed \u00fa\u010dtov\u00e9 skupiny 13 \u2013 Zbo\u017e\u00ed se souvzta\u017en\u00fdm z\u00e1pisem ve prosp\u011bch p\u0159\u00edslu\u0161n\u00e9ho \u00fa\u010dtu \u00fa\u010dtov\u00e9 t\u0159\u00eddy 2 nebo 3.<\/p>\n<p>Vnitropodnikov\u00e9 slu\u017eby, kter\u00e9 souvis\u00ed s\u00a0p\u0159epravou dod\u00e1vek z\u00e1sob, se aktivuj\u00ed. Aktivace materi\u00e1lu, slu\u017eeb a zbo\u017e\u00ed se \u00fa\u010dtuje na vrub p\u0159\u00edslu\u0161n\u00fdch \u00fa\u010dt\u016f z\u00e1sob a souvzta\u017en\u011b ve prosp\u011bch p\u0159\u00edslu\u0161n\u00e9ho \u00fa\u010dtu \u00fa\u010dtov\u00e9 skupiny 58 \u2013 Zm\u011bna stavu z\u00e1sob vlastn\u00ed \u010dinnosti a aktivace.<\/p>\n<p>P\u0159evzet\u00ed materi\u00e1lu a zbo\u017e\u00ed na sklad se za\u00fa\u010dtuje ve vstupn\u00ed cen\u011b na vrub \u00fa\u010dtu ur\u010den\u00e9ho ke sledov\u00e1n\u00ed materi\u00e1lu na sklad\u011b \u00fa\u010dtov\u00e9 skupiny 11 \u2013 Materi\u00e1l nebo na vrub \u00fa\u010dtu ur\u010den\u00e9ho ke sledov\u00e1n\u00ed zbo\u017e\u00ed na sklad\u011b a v\u00a0prodejn\u00e1ch \u00fa\u010dtov\u00e9 skupiny 13 \u2013 Zbo\u017e\u00ed a ve prosp\u011bch p\u0159\u00edslu\u0161n\u00e9ho \u00fa\u010dtu po\u0159\u00edzen\u00ed materi\u00e1lu nebo ve prosp\u011bch p\u0159\u00edslu\u0161n\u00e9ho \u00fa\u010dtu po\u0159\u00edzen\u00ed zbo\u017e\u00ed.<\/p>\n<p>Spot\u0159eba materi\u00e1lu a prodej zbo\u017e\u00ed se \u00fa\u010dtuj\u00ed b\u011b\u017en\u011b na vrub p\u0159\u00edslu\u0161n\u00fdch \u00fa\u010dt\u016f \u00fa\u010dtov\u00e9 skupiny 50 \u2013 Spot\u0159ebovan\u00e9 n\u00e1kupy a u prodeje materi\u00e1lu na vrub p\u0159\u00edslu\u0161n\u00e9ho \u00fa\u010dtu ur\u010den\u00e9ho ke sledov\u00e1n\u00ed prodan\u00e9ho materi\u00e1lu \u00fa\u010dtov\u00e9 skupiny 54 \u2013 Jin\u00e9 provozn\u00ed n\u00e1klady.<\/p>\n<p>P\u0159i uplatn\u011bn\u00ed zp\u016fsobu \u201eA\u201c u z\u00e1sob vlastn\u00ed \u010dinnosti se \u00fa\u010dtuje dle \u010c\u00daS \u010d. 015 n\u00e1sleduj\u00edc\u00edm zp\u016fsobem.<\/p>\n<p>V\u00a0pr\u016fb\u011bhu \u00fa\u010detn\u00edho obdob\u00ed se p\u0159\u00edr\u016fstky z\u00e1sob ocen\u011bn\u00e9 vlastn\u00edmi n\u00e1klady za\u00fa\u010dtuj\u00ed na vrub p\u0159\u00edslu\u0161n\u00e9ho \u00fa\u010dtu \u00fa\u010dtov\u00e9 skupiny 12 \u2013 Z\u00e1soby vlastn\u00ed \u010dinnosti se souvzta\u017en\u00fdm z\u00e1pisem ve prosp\u011bch p\u0159\u00edslu\u0161n\u00fdch \u00fa\u010dt\u016f \u00fa\u010dtov\u00e9 skupiny 58 \u2013 Zm\u011bna stavu z\u00e1sob vlastn\u00ed \u010dinnosti a aktivace. P\u0159i vyskladn\u011bn\u00ed z\u00e1sob se \u00fa\u010dtuje na vrub p\u0159\u00edslu\u0161n\u00fdch \u00fa\u010dt\u016f \u00fa\u010dtov\u00e9 skupiny 58 \u2013 Zm\u011bna stavu z\u00e1sob vlastn\u00ed \u010dinnosti a aktivace a ve prosp\u011bch p\u0159\u00edslu\u0161n\u00e9ho \u00fa\u010dtu \u00fa\u010dtov\u00e9 skupiny 12 \u2013 Z\u00e1soby vlastn\u00ed \u010dinnosti.<\/p>\n<p>N\u00e1kupy materi\u00e1lu lze \u00fa\u010dtovat p\u0159\u00edmo na \u00fa\u010det ur\u010den\u00fd ke sledov\u00e1n\u00ed materi\u00e1lu na sklad\u011b \u00fa\u010dtov\u00e9 skupiny 11 \u2013 Materi\u00e1l, n\u00e1kupy zv\u00ed\u0159at na p\u0159\u00edslu\u0161n\u00fd \u00fa\u010det \u00fa\u010dtov\u00e9 skupiny 12 \u2013 Z\u00e1soby vlastn\u00ed \u010dinnosti a n\u00e1kupy zbo\u017e\u00ed na p\u0159\u00edslu\u0161n\u00fd \u00fa\u010det ur\u010den\u00fd ke sledov\u00e1n\u00ed zbo\u017e\u00ed na sklad\u011b a v\u00a0prodejn\u00e1ch \u00fa\u010dtov\u00e9 skupiny 13 \u2013 Zbo\u017e\u00ed.<\/p>\n<p>\u00da\u010dtov\u00e1n\u00ed z\u00e1sob zp\u016fsobem \u201eA\u201c tedy p\u0159edstavuje takov\u00fd syst\u00e9m \u00fa\u010dtov\u00e1n\u00ed z\u00e1sob, kdy \u00fa\u010detn\u00ed z\u00e1pisy v\u00a0re\u00e1ln\u00e9m \u010dase odpov\u00eddaj\u00ed pohybu z\u00e1sob v\u00a0\u00fa\u010detn\u00ed jednotce. Nap\u0159\u00edklad v\u00a0p\u0159\u00edpad\u011b z\u00e1sob nakupovan\u00fdch je v okam\u017eiku po\u0159\u00edzen\u00ed z\u00e1sob materi\u00e1lu nebo zbo\u017e\u00ed \u00fa\u010dtov\u00e1no na vrub p\u0159\u00edslu\u0161n\u00e9ho \u00fa\u010dtu po\u0159\u00edzen\u00ed z\u00e1sob a ve prosp\u011bch \u00fa\u010dtu, kter\u00fd koresponduje se zp\u016fsobem po\u0159\u00edzen\u00ed. Jakmile je p\u0159\u00edslu\u0161n\u00e1 z\u00e1soba naskladn\u011bna skladn\u00edkem na sklad a je vyhotoven p\u0159\u00edslu\u0161n\u00fd doklad (p\u0159\u00edjemka na sklad), je z\u00e1soba od\u00fa\u010dtov\u00e1na z\u00a0\u00fa\u010dtu po\u0159\u00edzen\u00ed z\u00e1sob na vrub \u00fa\u010dtu skladu z\u00e1sob materi\u00e1lu nebo zbo\u017e\u00ed. V\u00a0okam\u017eiku vyskladn\u011bn\u00ed z\u00e1sob je vyhotovena v\u00fddejka ze skladu a \u00fa\u010dtov\u00e1no ve prosp\u011bch skladov\u00fdch z\u00e1sob a na vrub \u00fa\u010dtu, kter\u00fd koresponduje s\u00a0d\u016fvodem vy\u0159azen\u00ed z\u00e1sob ze skladu.<\/p>\n<h3>\u00da\u010dtov\u00e1n\u00ed z\u00e1sob zp\u016fsobem \u201eB\u201c<\/h3>\n<p>Dle \u010c\u00daS \u010d. 015 se n\u00e1kupy od jin\u00fdch subjekt\u016f a aktivace materi\u00e1lu, slu\u017eeb a zbo\u017e\u00ed <strong>p\u0159i uplatn\u011bn\u00ed zp\u016fsobu \u201eB\u201c<\/strong> \u00fa\u010dtuj\u00ed n\u00e1sleduj\u00edc\u00edm zp\u016fsobem.<\/p>\n<p>V\u00a0pr\u016fb\u011bhu \u00fa\u010detn\u00edho obdob\u00ed se slo\u017eky po\u0159izovac\u00ed ceny nakupovan\u00fdch z\u00e1sob \u00fa\u010dtuj\u00ed na vrub p\u0159\u00edslu\u0161n\u00fdch \u00fa\u010dt\u016f \u00fa\u010dtov\u00e9 skupiny 50 \u2013 Spot\u0159ebovan\u00e9 n\u00e1kupy se souvzta\u017en\u00fdm z\u00e1pisem na p\u0159\u00edslu\u0161n\u00fdch \u00fa\u010dtech \u00fa\u010dtov\u00e9 t\u0159\u00eddy 2 nebo 3.<\/p>\n<p>Vnitropodnikov\u00e9 slu\u017eby, kter\u00e9 souvisej\u00ed s\u00a0p\u0159epravou dod\u00e1vek z\u00e1sob, se aktivuj\u00ed. Aktivace materi\u00e1lu, slu\u017eeb a zbo\u017e\u00ed se \u00fa\u010dtuje na vrub p\u0159\u00edslu\u0161n\u00fdch \u00fa\u010dt\u016f \u00fa\u010dtov\u00e9 skupiny 50 \u2013 Spot\u0159ebovan\u00e9 n\u00e1kupy souvzta\u017en\u011b s\u00a0p\u0159\u00edslu\u0161n\u00fdm \u00fa\u010dtem \u00fa\u010dtov\u00e9 skupiny 58 \u2013 Zm\u011bna stavu z\u00e1sob vlastn\u00ed \u010dinnosti a aktivace.<\/p>\n<p>P\u0159i uzav\u00edr\u00e1n\u00ed \u00fa\u010detn\u00edch knih se po\u010d\u00e1te\u010dn\u00ed stavy p\u0159\u00edslu\u0161n\u00fdch \u00fa\u010dt\u016f \u00fa\u010dtov\u00fdch skupin 11 \u2013 Materi\u00e1l a 13 \u2013 Zbo\u017e\u00ed p\u0159evedou na vrub p\u0159\u00edslu\u0161n\u00fdch \u00fa\u010dt\u016f spot\u0159eby materi\u00e1lu a prodan\u00e9ho zbo\u017e\u00ed \u00fa\u010dtov\u00e9 skupiny 50 \u2013 Spot\u0159ebovan\u00e9 n\u00e1kupy. Stav z\u00e1sob k\u00a0rozvahov\u00e9mu dni se podle evidence o z\u00e1sob\u00e1ch za\u00fa\u010dtuje na vrub p\u0159\u00edslu\u0161n\u00e9ho \u00fa\u010dtu ur\u010den\u00e9ho ke sledov\u00e1n\u00ed materi\u00e1lu na sklad\u011b \u00fa\u010dtov\u00e9 skupiny 11 \u2013 Materi\u00e1l nebo na vrub p\u0159\u00edslu\u0161n\u00e9ho \u00fa\u010dtu ur\u010den\u00e9ho ke sledov\u00e1n\u00ed zbo\u017e\u00ed na sklad\u011b a v\u00a0prodejn\u00e1ch \u00fa\u010dtov\u00e9 skupiny 13 \u2013 Zbo\u017e\u00ed souvzta\u017en\u011b s\u00a0p\u0159\u00edslu\u0161n\u00fdm \u00fa\u010dtem \u00fa\u010dtov\u00e9 skupiny 50 \u2013 Spot\u0159ebovan\u00e9 n\u00e1kupy.<\/p>\n<p>P\u0159i uplatn\u011bn\u00ed zp\u016fsobu \u201eB\u201c u z\u00e1sob vlastn\u00ed \u010dinnosti se \u00fa\u010dtuje dle \u010c\u00daS \u010d. 015 n\u00e1sleduj\u00edc\u00edm zp\u016fsobem.<\/p>\n<p>V\u00a0pr\u016fb\u011bhu \u00fa\u010detn\u00edho obdob\u00ed se v\u00a0\u00fa\u010dtov\u00e9 skupin\u011b 12 \u2013 Z\u00e1soby vlastn\u00ed \u010dinnosti neprov\u00e1d\u00ed \u017e\u00e1dn\u00e9 \u00fa\u010detn\u00ed z\u00e1pisy a vynalo\u017een\u00e9 n\u00e1klady na v\u00fdrobu \u010di jinou \u010dinnost se b\u011b\u017en\u011b \u00fa\u010dtuj\u00ed na p\u0159\u00edslu\u0161n\u00fdch \u00fa\u010dtech \u00fa\u010dtov\u00e9 t\u0159\u00eddy 5.<\/p>\n<p>P\u0159i uzav\u00edr\u00e1n\u00ed \u00fa\u010detn\u00edch knih se po\u010d\u00e1te\u010dn\u00ed stavy z\u00e1sob za\u00fa\u010dtovan\u00e9 na p\u0159\u00edslu\u0161n\u00fdch \u00fa\u010dtech \u00fa\u010dtov\u00e9 skupiny 12 \u2013 Z\u00e1soby vlastn\u00ed \u010dinnosti p\u0159evedou na vrub p\u0159\u00edslu\u0161n\u00fdch \u00fa\u010dt\u016f \u00fa\u010dtov\u00e9 skupiny 58 \u2013 Zm\u011bna stavu z\u00e1sob vlastn\u00ed \u010dinnosti a aktivace. Stav z\u00e1sob k\u00a0rozvahov\u00e9mu dni se dle skladov\u00e9 evidence za\u00fa\u010dtuje na vrub p\u0159\u00edslu\u0161n\u00fdch \u00fa\u010dt\u016f \u00fa\u010dtov\u00e9 skupiny 12 \u2013 Z\u00e1soby vlastn\u00ed \u010dinnosti souvzta\u017en\u011b s p\u0159\u00edslu\u0161n\u00fdm \u00fa\u010dtem \u00fa\u010dtov\u00e9 skupiny 58 \u2013 Zm\u011bna stavu z\u00e1sob vlastn\u00ed \u010dinnosti a aktivace.<\/p>\n<p>\u00da\u010dtov\u00e1n\u00ed z\u00e1sob zp\u016fsobem \u201eB\u201c tedy p\u0159edstavuje takov\u00fd syst\u00e9m \u00fa\u010dtov\u00e1n\u00ed z\u00e1sob, kdy \u00fa\u010detn\u00ed z\u00e1pisy v\u00a0re\u00e1ln\u00e9m \u010dase v\u00a0pr\u016fb\u011bhu \u00fa\u010detn\u00edho obdob\u00ed neodpov\u00eddaj\u00ed skute\u010dn\u00e9mu pohybu z\u00e1sob v\u00a0\u00fa\u010detn\u00ed jednotce. Nap\u0159\u00edklad v\u00a0p\u0159\u00edpad\u011b z\u00e1sob nakupovan\u00fdch je v okam\u017eiku po\u0159\u00edzen\u00ed z\u00e1sob materi\u00e1lu nebo zbo\u017e\u00ed \u00fa\u010dtov\u00e1no na vrub p\u0159\u00edslu\u0161n\u00e9ho v\u00fdsledkov\u00e9ho \u00fa\u010dtu n\u00e1klad\u016f a ve prosp\u011bch \u00fa\u010dtu, kter\u00fd koresponduje se zp\u016fsobem po\u0159\u00edzen\u00ed. Jakmile je p\u0159\u00edslu\u0161n\u00e1 z\u00e1soba naskladn\u011bna skladn\u00edkem na sklad a je vyhotoven p\u0159\u00edslu\u0161n\u00fd doklad (p\u0159\u00edjemka na sklad), o tomto re\u00e1ln\u00e9m pohybu z\u00e1sob se v\u00a0\u00fa\u010detnictv\u00ed ne\u00fa\u010dtuje. V\u00a0okam\u017eiku vyskladn\u011bn\u00ed z\u00e1sob je vyhotovena v\u00fddejka ze skladu a o tomto re\u00e1ln\u00e9m pohybu z\u00e1sob se v\u00a0\u00fa\u010detnictv\u00ed op\u011bt ne\u00fa\u010dtuje. K\u00a0rozvahov\u00e9mu dni se tedy p\u0159i \u00fa\u010dtov\u00e1n\u00ed z\u00e1sob zp\u016fsobem \u201eB\u201c mus\u00ed prov\u00e9st dal\u0161\u00ed \u00fa\u010dtov\u00e1n\u00ed. Zpravidla se \u00fa\u010dtuje o n\u00e1sleduj\u00edc\u00edch dvou \u00fa\u010detn\u00edch p\u0159\u00edpadech:<\/p>\n<ul>\n<li>Nejprve se z\u00fa\u010dtuje po\u010d\u00e1te\u010dn\u00ed stav z\u00e1sob do n\u00e1klad\u016f, tj. \u00fa\u010dtujeme ve prosp\u011bch p\u0159\u00edslu\u0161n\u00e9ho \u00fa\u010dtu z\u00e1sob a souvzta\u017en\u011b na vrub p\u0159\u00edslu\u0161n\u00e9ho v\u00fdsledkov\u00e9ho \u00fa\u010dtu n\u00e1klad\u016f.<\/li>\n<li>N\u00e1sledn\u011b od\u00fa\u010dtujeme kone\u010dn\u00fd stav z\u00e1sob, zji\u0161t\u011bn\u00fd dle <a href=\"https:\/\/money.cz\/novinky-a-tipy\/podnikani\/jak-vest-skladovou-evidenci-spravne-a-prehledne\/\">skladov\u00e9 evidence<\/a>, z\u00a0n\u00e1klad\u016f na sklad z\u00e1sob, tj. \u00fa\u010dtujeme ve prosp\u011bch p\u0159\u00edslu\u0161n\u00e9ho v\u00fdsledkov\u00e9ho \u00fa\u010dtu n\u00e1klad\u016f a souvzta\u017en\u011b na vrub p\u0159\u00edslu\u0161n\u00e9ho \u00fa\u010dtu z\u00e1sob. N\u00e1sledn\u011b prov\u00e1d\u00edme inventarizaci z\u00e1sob a pro\u00fa\u010dtujeme p\u0159\u00edpadn\u00e9 <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-inventarizaci-a-uctovani-inventarizacnich-rozdilu\/\">inventariza\u010dn\u00ed rozd\u00edly<\/a> (manko, p\u0159ebytek).<\/li>\n<\/ul>\n<h3>Pro \u00fa\u010dtov\u00e1n\u00ed z\u00e1sob zp\u016fsobem \u201eA\u201c i B\u201c<\/h3>\n<p>V\u00a0souladu s\u00a0\u010c\u00daS \u010d. 015 se u obou zp\u016fsob\u016f \u00fa\u010dtov\u00e1n\u00ed z\u00e1sob p\u0159i uzav\u00edr\u00e1n\u00ed \u00fa\u010detn\u00edch knih \u00fa\u010dtuje o z\u00e1sob\u00e1ch na cest\u011b na vrub p\u0159\u00edslu\u0161n\u00e9ho \u00fa\u010dtu \u00fa\u010dtov\u00fdch skupin 11 \u2013 Materi\u00e1l nebo 13 \u2013 Zbo\u017e\u00ed. Z\u00e1sobami na cest\u011b se rozum\u00ed vy\u00fa\u010dtov\u00e1n\u00ed (nap\u0159\u00edklad faktury) za dod\u00e1n\u00ed z\u00e1sob, kter\u00e9 \u00fa\u010detn\u00ed jednotka je\u0161t\u011b nep\u0159evzala. Nevyfakturovan\u00e9 dod\u00e1vky se \u00fa\u010dtuj\u00ed ve prosp\u011bch dohadn\u00fdch \u00fa\u010dt\u016f pasivn\u00edch \u00fa\u010dtov\u00e9 skupiny 38 \u2013 P\u0159echodn\u00e9 \u00fa\u010dty aktiv a pasiv.<\/p>\n<p>\u00da\u010detn\u00ed jednotka m\u016f\u017ee stanovit sv\u00fdm intern\u00edm p\u0159edpisem v\u017edy pro p\u0159\u00edslu\u0161n\u00e9 \u00fa\u010detn\u00ed obdob\u00ed normy p\u0159irozen\u00fdch \u00fabytk\u016f z\u00e1sob a t\u00e9\u017e rozhodne o druz\u00edch materi\u00e1lu, o kter\u00fdch \u00fa\u010dtuje p\u0159\u00edmo do spot\u0159eby, tj. bez za\u00fa\u010dtov\u00e1n\u00ed na sklad, v\u017edy v\u0161ak se z\u0159etelem k\u00a0tomu, \u017ee spot\u0159eba materi\u00e1lu vyk\u00e1zan\u00e1 v\u00a0\u00fa\u010detn\u00ed z\u00e1v\u011brce mus\u00ed odpov\u00eddat skute\u010dn\u00e9 spot\u0159eb\u011b materi\u00e1lu.<\/p>\n<p>Nezapome\u0148me, \u017ee nutnou pozornost v\u00a0oblasti z\u00e1sob je nutn\u00e9 v\u011bnovat i analytick\u00fdm a podrozvahov\u00fdm \u00fa\u010dt\u016fm. <strong>\u00da\u010dty analytick\u00e9<\/strong> v\u00edce podrobn\u011b rozv\u00e1d\u011bj\u00ed z\u00e1pisy na \u00fa\u010dtech syntetick\u00fdch. Vz\u00e1jemn\u00e1 vazba \u00fa\u010dt\u016f syntetick\u00fdch a \u00fa\u010dt\u016f analytick\u00fdch se k\u00a0rozvahov\u00e9mu dni kontroluje v\u00a0r\u00e1mci inventarizace pomoc\u00ed tzv. kontroln\u00edch soupisek. <strong>\u00da\u010dty podrozvahov\u00e9<\/strong> se pou\u017e\u00edvaj\u00ed pro \u00fa\u010detn\u00ed p\u0159\u00edpady, kter\u00e9 se t\u00fdkaj\u00ed majetku a z\u00e1vazk\u016f, kter\u00e9 nejsou vyk\u00e1z\u00e1ny v\u00a0rozvaze (bilanci). Ne\u00fa\u010dtuje se tedy o nich na \u00fa\u010dtech rozvahov\u00fdch. Jedn\u00e1 se nap\u0159\u00edklad o z\u00e1soby p\u0159ijat\u00e9 ke zpracov\u00e1n\u00ed, majetek p\u0159ijat\u00fd k\u00a0oprav\u011b, majetek najat\u00fd.<\/p>\n<p>\u00da\u010dty v\u00a0\u00fa\u010dtov\u00fdch skupin\u00e1ch 11 \u2013 Materi\u00e1l, 12 \u2013 Z\u00e1soby vlastn\u00ed \u010dinnosti, 13 \u2013 Zbo\u017e\u00ed, 15 \u2013 Poskytnut\u00e9 z\u00e1lohy na z\u00e1soby a 19 \u2013 Opravn\u00e9 polo\u017eky k\u00a0z\u00e1sob\u00e1m se dle \u010c\u00daS \u010d. 015 stanov\u00ed tak, aby \u00fa\u010detn\u00ed jednotka byla schopna sestavit rozvahu v\u00a0p\u0159\u00edslu\u0161n\u00e9m \u010dlen\u011bn\u00ed p\u0159edepsan\u00e9m Vyhl\u00e1\u0161kou \u010d. 500\/2002 Sb.<\/p>\n<p>Analytick\u00e9 \u00fa\u010dty se vedou se zohledn\u011bn\u00edm p\u0159edm\u011btu \u010dinnosti \u00fa\u010detn\u00ed jednotky podle druh\u016f \u010di skupin z\u00e1sob v\u00a0evidenci o z\u00e1sob\u00e1ch (u z\u00e1sob zbo\u017e\u00ed v\u00a0maloobchodn\u00ed \u010dinnosti alespo\u0148 podle hmotn\u011b odpov\u011bdn\u00fdch osob \u010di podle m\u00edst ulo\u017een\u00ed).<\/p>\n<p>Analytick\u00e9 \u00fa\u010dty jednotliv\u00fdch druh\u016f \u010di skupin z\u00e1sob slou\u017e\u00ed k\u00a0jejich identifikaci. Obsahuj\u00ed zejm\u00e9na ozna\u010den\u00ed, datum po\u0159\u00edzen\u00ed, datum vyskladn\u011bn\u00ed, ocen\u011bn\u00ed, \u00fadaje o mno\u017estv\u00ed.<\/p>\n<p>O z\u00e1sob\u00e1ch p\u0159edan\u00fdch ke zpracov\u00e1n\u00ed nebo skladov\u00e1n\u00ed jin\u00e9 \u00fa\u010detn\u00ed jednotce \u010di zap\u016fj\u010den\u00fdch mimo \u00fa\u010detn\u00ed jednotku mus\u00ed b\u00fdt \u00fa\u010dtov\u00e1no na analytick\u00fdch \u00fa\u010dtech s\u00a0uveden\u00edm m\u00edsta ulo\u017een\u00ed.<\/p>\n<p>O z\u00e1sob\u00e1ch p\u0159edan\u00fdch \u00fa\u010detn\u00ed jednotce ke zpracov\u00e1n\u00ed nebo skladov\u00e1n\u00ed, vyp\u016fj\u010den\u00fdch a do\u0161l\u00fdch do \u00fa\u010detn\u00ed jednotky omylem se \u00fa\u010dtuje na podrozvahov\u00fdch \u00fa\u010dtech s\u00a0uveden\u00edm druhu z\u00e1sob a jejich ocen\u011bn\u00ed.<\/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\/2393\">\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\/2393\">\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>\u00da\u010dtov\u00e1n\u00ed jednotliv\u00fdch zp\u016fsob\u016f po\u0159\u00edzen\u00ed z\u00e1sob<\/h2>\n<p>Nyn\u00ed m\u016f\u017eeme p\u0159ej\u00edt k\u00a0zachycen\u00ed \u00fa\u010detn\u00edch transakc\u00ed, kter\u00e9 souvisej\u00ed s\u00a0jednotliv\u00fdmi zp\u016fsoby po\u0159\u00edzen\u00ed z\u00e1sob, kter\u00e9 lze v\u00a0z\u00e1kladn\u00edm pojet\u00ed (nikoliv ve vy\u010derp\u00e1vaj\u00edc\u00ed form\u011b) rozd\u011blit n\u00e1sleduj\u00edc\u00edm zp\u016fsobem:<\/p>\n<ul>\n<li>po\u0159\u00edzen\u00ed koup\u00ed,<\/li>\n<li>po\u0159\u00edzen\u00ed vlastn\u00ed \u010dinnost\u00ed,<\/li>\n<li>po\u0159\u00edzen\u00ed darem,<\/li>\n<li>po\u0159\u00edzen\u00ed vkladem,<\/li>\n<li>po\u0159\u00edzen\u00ed z\u00a0d\u016fvodu inventariza\u010dn\u00edho p\u0159ebytku.<\/li>\n<\/ul>\n<h3>Po\u0159\u00edzen\u00ed koup\u00ed<\/h3>\n<p>Nej\u010dast\u011bj\u0161\u00edm zp\u016fsobem po\u0159\u00edzen\u00ed z\u00e1sob je koup\u011b. Je nutn\u00e9 rozli\u0161ovat pojem \u201epo\u0159\u00edzen\u00ed\u201c a \u201enaskladn\u011bn\u00ed\u201c z\u00e1sob. V\u00a0okam\u017eiku po\u0159\u00edzen\u00ed, kdy je\u0161t\u011b nejsou z\u00e1soby p\u0159ijaty na sklad, \u00fa\u010dtujeme na vrub p\u0159\u00edslu\u0161n\u00e9ho syntetick\u00e9ho, resp. analytick\u00e9ho \u00fa\u010dtu po\u0159\u00edzen\u00ed z\u00e1sob \u00fa\u010dtov\u00e9 skupiny 11 \u2013 Materi\u00e1l, resp. 13 \u2013 Zbo\u017e\u00ed. Souvzta\u017en\u011b na stranu dal (ve prosp\u011bch) \u00fa\u010dtujeme nej\u010dast\u011bji z\u00e1vazkov\u00fd \u00fa\u010det dodavatel\u016f \u00fa\u010dtov\u00e9 skupiny 32 \u2013 Z\u00e1vazky (kr\u00e1tkodob\u00e9). Pokud by byly realizov\u00e1ny hotovostn\u00ed \u010di v\u00fdjime\u010dn\u011b bezhotovostn\u00ed v\u00fddaje, kter\u00e9 v\u00a0souladu s\u00a0\u010desk\u00fdmi \u00fa\u010detn\u00edmi p\u0159edpisy navy\u0161uj\u00ed vstupn\u00ed cenu z\u00e1sob, bude o nich \u00fa\u010dtov\u00e1no na vrub \u00fa\u010dtov\u00e9 skupiny 11, resp. 13 a souvzta\u017en\u011b ve prosp\u011bch p\u0159\u00edslu\u0161n\u00e9ho \u00fa\u010dtu \u00fa\u010dtov\u00e9 skupiny 21 \u2013 Pen\u011b\u017en\u00ed prost\u0159edky v\u00a0pokladn\u011b, resp. 22 \u2013 Pen\u011b\u017en\u00ed prost\u0159edky na \u00fa\u010dtech.<\/p>\n<h3>Po\u0159\u00edzen\u00ed vlastn\u00ed \u010dinnost\u00ed<\/h3>\n<p>V\u00a0p\u0159\u00edpad\u011b po\u0159\u00edzen\u00ed z\u00e1sob vlastn\u00ed \u010dinnost\u00ed \u00fa\u010dtujeme na vrub p\u0159\u00edslu\u0161n\u00e9ho syntetick\u00e9ho, resp. analytick\u00e9ho \u00fa\u010dtu po\u0159\u00edzen\u00ed z\u00e1sob \u00fa\u010dtov\u00e9 skupiny 12 \u2013 Z\u00e1soby vlastn\u00ed \u010dinnosti. Souvzta\u017en\u011b na stranu dal (ve prosp\u011bch) \u00fa\u010dtujeme adekv\u00e1tn\u00ed \u00fa\u010det \u00fa\u010dtov\u00e9 skupiny 58 \u2013 Zm\u011bna stavu z\u00e1sob vlastn\u00ed \u010dinnosti a aktivace. \u00da\u010dtov\u00e1n\u00ed ve prosp\u011bch p\u0159\u00edslu\u0161n\u00e9ho v\u00fdsledkov\u00e9ho \u00fa\u010dtu \u00fa\u010dtov\u00e9 skupiny 58 je d\u00e1no t\u00edm, \u017ee je nutn\u00e9 \u201eaktivovat\u201c vynalo\u017een\u00e9 n\u00e1klady na v\u00fdrobu z\u00e1sob vlastn\u00ed \u010dinnosti do hodnoty t\u011bchto z\u00e1sob. Analogicky \u00fa\u010dtujeme i vnitropodnikov\u00e9 n\u00e1klady, kter\u00e9 byly vynalo\u017eeny pro po\u0159\u00edzen\u00ed extern\u011b po\u0159izovan\u00fdch z\u00e1sob (nap\u0159\u00edklad vnitropodnikov\u00e9 p\u0159epravn\u00e9).<\/p>\n<h3>Po\u0159\u00edzen\u00ed darem<\/h3>\n<p>Pokud jsou z\u00e1soby po\u0159\u00edzeny darov\u00e1n\u00edm, \u00fa\u010dtujeme na vrub p\u0159\u00edslu\u0161n\u00e9ho syntetick\u00e9ho, resp. analytick\u00e9ho \u00fa\u010dtu po\u0159\u00edzen\u00ed z\u00e1sob \u00fa\u010dtov\u00e9 skupiny 11 \u2013 Materi\u00e1l, resp. 13 \u2013 Zbo\u017e\u00ed. Souvzta\u017en\u011b na stranu dal (ve prosp\u011bch) \u00fa\u010dtujeme p\u0159\u00edslu\u0161n\u00fd v\u00fdnosov\u00fd \u00fa\u010det \u00fa\u010dtov\u00e9 skupiny 64 \u2013 Jin\u00e9 provozn\u00ed v\u00fdnosy.<\/p>\n<h3>Po\u0159\u00edzen\u00ed z\u00a0d\u016fvodu inventariza\u010dn\u00edho p\u0159ebytku<\/h3>\n<p>Jestli\u017ee jsou z\u00e1soby po\u0159\u00edzeny z\u00a0d\u016fvodu inventariza\u010dn\u00edho p\u0159ebytku, \u00fa\u010dtujeme na vrub p\u0159\u00edslu\u0161n\u00e9ho syntetick\u00e9ho, resp. analytick\u00e9ho \u00fa\u010dtu po\u0159\u00edzen\u00ed z\u00e1sob \u00fa\u010dtov\u00e9 skupiny 11- Materi\u00e1l, resp. 13 \u2013 Zbo\u017e\u00ed a ve prosp\u011bch \u00fa\u010dtov\u00e9 skupiny 64 \u2013 Jin\u00e9 provozn\u00ed v\u00fdnosy. U z\u00e1sob vlastn\u00ed v\u00fdroby bychom \u00fa\u010dtovali na vrub \u00fa\u010dt\u016f \u00fa\u010dtov\u00e9 skupiny 12 \u2013 Z\u00e1soby vlastn\u00ed \u010dinnosti a ve prosp\u011bch \u00fa\u010dtov\u00e9 skupiny 58 \u2013 Zm\u011bna stavu z\u00e1sob vlastn\u00ed \u010dinnosti a aktivace.<\/p>\n<h2>Z\u00e1v\u011br<\/h2>\n<p>Stejn\u011b jako je d\u016fle\u017eit\u00e9 m\u00edt v\u00a0souladu s\u00a0\u010desk\u00fdmi \u00fa\u010detn\u00edmi p\u0159edpisy spr\u00e1vn\u011b ocen\u011bny z\u00e1soby p\u0159i po\u0159\u00edzen\u00ed, resp. naskladn\u011bn\u00ed n\u011bkterou z\u00a0forem tzv. vstupn\u00ed ceny, je nezbytn\u00e9 v\u011bnovat z\u00e1sadn\u00ed pozornost jednotliv\u00fdm metod\u00e1m ocen\u011bn\u00ed z\u00e1sob p\u0159i vyskladn\u011bn\u00ed. Ocen\u011bn\u00ed z\u00e1sob na sklad\u011b ovliv\u0148uje bilan\u010dn\u00ed sumu, p\u0159i vyskladn\u011bn\u00ed z\u00e1sob nav\u00edc velmi \u010dasto doch\u00e1z\u00ed, ve vazb\u011b na jednotliv\u00e9 zp\u016fsoby vyskladn\u011bn\u00ed, k\u00a0ovlivn\u011bn\u00ed v\u00fd\u0161e \u00fa\u010detn\u00edch n\u00e1klad\u016f. Ty velmi \u010dasto (nikoliv v\u017edy) jsou v\u00a0souladu se ZDP da\u0148ov\u011b uznateln\u00fdmi n\u00e1klady a t\u00edm ovliv\u0148uj\u00ed i z\u00e1klad dan\u011b z\u00a0p\u0159\u00edjm\u016f. Mezi metody ocen\u011bn\u00ed z\u00e1sob p\u0159i vyskladn\u011bn\u00ed pat\u0159\u00ed a) oce\u0148ov\u00e1n\u00ed v\u00a0historick\u00fdch cen\u00e1ch, b) oce\u0148ov\u00e1n\u00ed metodou FIFO (First-in, First-out), c) oce\u0148ov\u00e1n\u00ed v\u00a0pr\u016fm\u011brn\u00fdch po\u0159izovac\u00edch cen\u00e1ch, d) oce\u0148ov\u00e1n\u00ed pevnou skladovou cenou. Oce\u0148ov\u00e1n\u00ed metodou LIFO (Last-in, First-out) nen\u00ed v\u00a0\u010cesk\u00e9 republice povolena.<\/p>\n<p>P\u0159i \u00fa\u010dtov\u00e1n\u00ed z\u00e1sob rozli\u0161ujeme \u00fa\u010dtov\u00e1n\u00ed z\u00e1sob zp\u016fsobem \u201eA\u201c a zp\u016fsobem \u201eB\u201c. \u00da\u010dtov\u00e1n\u00ed z\u00e1sob zp\u016fsobem \u201eA\u201c p\u0159edstavuje syst\u00e9m, kdy \u00fa\u010detn\u00ed transakce koresponduj\u00ed s\u00a0re\u00e1ln\u00fdm pohybem z\u00e1sob uvnit\u0159 \u00fa\u010detn\u00ed jednotky, a to v\u00a0pr\u016fb\u011bhu \u00fa\u010detn\u00edho obdob\u00ed. P\u0159i \u00fa\u010dtov\u00e1n\u00ed se v\u00a0pr\u016fb\u011bhu \u00fa\u010detn\u00edho obdob\u00ed tedy pou\u017e\u00edvaj\u00ed standardn\u011b \u00fa\u010dty po\u0159\u00edzen\u00ed z\u00e1sob. \u00da\u010dtov\u00e1n\u00ed z\u00e1sob zp\u016fsobem \u201eB\u201c p\u0159edstavuje syst\u00e9m, kdy se v\u00a0pr\u016fb\u011bhu \u00fa\u010detn\u00edho obdob\u00ed \u00fa\u010dtuj\u00ed po\u0159\u00edzen\u00ed z\u00e1sob p\u0159\u00edmo na vrub v\u00fdsledkov\u00fdch \u00fa\u010dt\u016f n\u00e1klad\u016f a k\u00a0rozvahov\u00e9mu dni se prov\u00e1d\u00ed za\u00fa\u010dtov\u00e1n\u00ed dodate\u010dn\u00fdch \u00fa\u010detn\u00edch p\u0159\u00edpad\u016f. Nejprve se po\u010d\u00e1te\u010dn\u00ed stav z\u00fa\u010dtuje na vrub v\u00fdsledkov\u00fdch \u00fa\u010dt\u016f n\u00e1klad\u016f a n\u00e1sledn\u011b se kone\u010dn\u00fd stav, zji\u0161t\u011bn\u00fd dle skladov\u00e9 evidence, od\u00fa\u010dtuje z\u00a0n\u00e1klad\u016f (ve prosp\u011bch v\u00fdsledkov\u00fdch \u00fa\u010dt\u016f n\u00e1klad\u016f) na sklad z\u00e1sob.<\/p>\n<p>Z\u00a0hlediska zp\u016fsobu po\u0159\u00edzen\u00ed z\u00e1sob rozli\u0161ujeme jako z\u00e1kladn\u00ed formy po\u0159\u00edzen\u00ed koup\u00ed, vlastn\u00ed \u010dinnost\u00ed, darem a po\u0159\u00edzen\u00ed z\u00a0d\u016fvodu inventariza\u010dn\u00edho p\u0159ebytku. Jednotliv\u00fdm zp\u016fsob\u016fm po\u0159\u00edzen\u00ed z\u00e1sob odpov\u00eddaj\u00ed dle \u010c\u00daS i \u00fa\u010dtovac\u00ed p\u0159edpisy v\u00a0\u00fa\u010detnictv\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Oce\u0148ov\u00e1n\u00ed z\u00e1sob p\u0159i vy\u0159azen\u00ed V\u00a0p\u0159edchoz\u00edm \u010dl\u00e1nku \u201eJak na z\u00e1soby v\u00a0\u00fa\u010detnictv\u00ed\u201c jsme si p\u0159edstavili t\u00e9ma \u201eOce\u0148ov\u00e1n\u00ed z\u00e1sob p\u0159i po\u0159\u00edzen\u00ed\u201c. Ji\u017e v\u00edme, \u017ee vstupn\u00ed cena p\u0159i po\u0159\u00edzen\u00ed &#8230;<\/p>\n","protected":false},"author":12,"featured_media":2395,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[6,35],"tags":[51,116,228,182,361,127,230],"class_list":["post-2393","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-fyzicka-osoba","tag-pravnicka-osoba","tag-prijem-zbozi","tag-sklady","tag-uctovani-zasob","tag-vstupni-cena","tag-vydej-zbozi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2393","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=2393"}],"version-history":[{"count":7,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2393\/revisions"}],"predecessor-version":[{"id":16975,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2393\/revisions\/16975"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2395"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2393"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2393"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2393"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}