{"id":2479,"date":"2025-03-12T14:18:02","date_gmt":"2025-03-12T13:18:02","guid":{"rendered":"https:\/\/money2022.localhost\/novinky-a-tipy\/jak-na-spravne-uctovani-a-ocenovani-skladu-pomoci-metody-fifo-a-dalsich\/"},"modified":"2025-03-12T14:18:04","modified_gmt":"2025-03-12T13:18:04","slug":"jak-na-spravne-uctovani-a-ocenovani-skladu-pomoci-metody-fifo-a-dalsich","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-spravne-uctovani-a-ocenovani-skladu-pomoci-metody-fifo-a-dalsich\/","title":{"rendered":"Jak na spr\u00e1vn\u00e9 \u00fa\u010dtov\u00e1n\u00ed a oce\u0148ov\u00e1n\u00ed skladu pomoc\u00ed metody FIFO a dal\u0161\u00edch"},"content":{"rendered":"<p>A\u0165 u\u017e nakupujete suroviny do restaurace, prod\u00e1v\u00e1te zbo\u017e\u00ed na e-shopu nebo vyr\u00e1b\u00edte vlastn\u00ed v\u00fdrobky, mus\u00edte je <strong>spr\u00e1vn\u011b evidovat v \u00fa\u010detnictv\u00ed<\/strong>. To zahrnuje spr\u00e1vn\u00e9 \u00fa\u010dtov\u00e1n\u00ed a ocen\u011bn\u00ed z\u00e1sob v pen\u011b\u017en\u00edch jednotk\u00e1ch.<\/p>\n<p>Pod pojem z\u00e1soby \u0159ad\u00edme:<\/p>\n<ul>\n<li><strong>materi\u00e1l<\/strong> (nap\u0159. d\u0159evo, kov, obalov\u00fd materi\u00e1l, \u0161rouby nebo lak),<\/li>\n<li><strong>nedokon\u010denou v\u00fdrobu a polotovary<\/strong> (produkty ve f\u00e1zi rozpracov\u00e1n\u00ed, kter\u00e9 je\u0161t\u011b nejsou hotov\u00fdm v\u00fdrobkem),<\/li>\n<li><strong>v\u00fdrobky a zbo\u017e\u00ed<\/strong>,<\/li>\n<li><strong>mlad\u00e1 a ostatn\u00ed zv\u00ed\u0159ata a jejich skupiny<\/strong>.<\/li>\n<\/ul>\n<h2>Oce\u0148ov\u00e1n\u00ed z\u00e1sob a vazba na v\u00fdsledek hospoda\u0159en\u00ed<\/h2>\n<p>\u010cesk\u00e9 \u00fa\u010detn\u00ed standardy umo\u017e\u0148uj\u00ed, aby si podnikatel\u00e9 zvolili zp\u016fsob \u00fa\u010dtov\u00e1n\u00ed A nebo B. Stejn\u011b tak d\u00e1vaj\u00ed na v\u00fdb\u011br hned ze <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/jak-na-zasoby-v-ucetnictvi-2-dil\/\">t\u0159\u00ed druh\u016f oce\u0148ov\u00e1n\u00ed z\u00e1sob<\/a>.<\/p>\n<p>Ka\u017ed\u00e1 z metod \u00fa\u010dtov\u00e1n\u00ed nebo oce\u0148ov\u00e1n\u00ed<strong> ovliv\u0148uje hospod\u00e1\u0159sk\u00fd v\u00fdsledek<\/strong> \u2013 a\u0165 u\u017e:<\/p>\n<ul>\n<li><strong>p\u0159\u00edmo<\/strong> (zvolenou metodou \u00fa\u010dtov\u00e1n\u00ed v n\u00e1kladov\u00fdch a v\u00fdnosov\u00fdch \u00fa\u010dtech z\u00e1sob)<\/li>\n<li>nebo<strong> nep\u0159\u00edmo <\/strong>(vysok\u00e1 n\u00e1ro\u010dnost n\u011bkter\u00fdch metod m\u016f\u017ee zv\u00fd\u0161it mzdov\u00e9 n\u00e1klady na pracovn\u00edka, kter\u00fd \u00fa\u010dtovac\u00ed operace a oce\u0148ov\u00e1n\u00ed z\u00e1sob prov\u00e1d\u00ed).<\/li>\n<\/ul>\n<h2>\u00da\u010dtov\u00e1n\u00ed z\u00e1sob zp\u016fsobem A a B<\/h2>\n<p>P\u0159i \u00fa\u010dtov\u00e1n\u00ed o z\u00e1sob\u00e1ch <strong>zp\u016fsobem A<\/strong> m\u00e1te okam\u017eit\u00fd p\u0159ehled o tom, kolik z\u00e1sob m\u00e1te na sklad\u011b. Z\u00e1soby zachycujete na \u00fa\u010dtech t\u0159\u00eddy 1 a teprve odtud je spot\u0159ebujete. V\u00fdhodou je, \u017ee b\u011bhem cel\u00e9ho roku m\u00e1te p\u0159\u00edstup k <strong>aktu\u00e1ln\u00edmu stavu<\/strong>:<\/p>\n<ul>\n<li>skladov\u00fdch z\u00e1sob<\/li>\n<li>a hospod\u00e1\u0159sk\u00e9m v\u00fdsledku.<\/li>\n<\/ul>\n<p>Nej\u010dast\u011bji pou\u017e\u00edvan\u00e9 \u00fa\u010dty prvn\u00ed \u00fa\u010dtov\u00e9 t\u0159\u00eddy zahrnuj\u00ed nap\u0159\u00edklad:<\/p>\n<ul>\n<li><strong>111<\/strong> Po\u0159\u00edzen\u00ed materi\u00e1lu<\/li>\n<li><strong>112<\/strong> Materi\u00e1l na sklad\u011b<\/li>\n<li><strong>123<\/strong> V\u00fdrobky<\/li>\n<li><strong>131<\/strong> Po\u0159\u00edzen\u00ed zbo\u017e\u00ed<\/li>\n<li><strong>132<\/strong> Zbo\u017e\u00ed na sklad\u011b a v prodejn\u00e1ch<\/li>\n<\/ul>\n<p>P\u0159i<strong> zp\u016fsobu B<\/strong> ve\u0161ker\u00e9 v\u00fddaje na po\u0159\u00edzen\u00ed z\u00e1sob \u00fa\u010dtujete rovnou do spot\u0159eby (jin\u00fdmi slovy do n\u00e1klad\u016f). Na konci \u00fa\u010detn\u00edho obdob\u00ed (zpravidla k 31. 12.) provedete inventuru a zji\u0161t\u011bn\u00fd stav za\u00fa\u010dtujete na \u00fa\u010dty z\u00e1sob.<\/p>\n<p>Nev\u00fdhodou zp\u016fsobu B je, \u017ee v pr\u016fb\u011bhu roku <strong>nem\u00e1te k dispozici pr\u016fb\u011b\u017en\u00e9 informace o velikosti z\u00e1sob<\/strong> ani o v\u011brohodn\u00e9m hospod\u00e1\u0159sk\u00e9m v\u00fdsledku.<\/p>\n<p><strong>Porovn\u00e1n\u00ed \u00fa\u010dtov\u00e1n\u00ed zp\u016fsobem A a B <\/strong>v pr\u016fb\u011bhu roku:<\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td><\/td>\n<td><strong>Zp\u016fsob A<\/strong><\/td>\n<td><strong>Zp\u016fsob B<\/strong><\/td>\n<\/tr>\n<tr>\n<td>1. P\u0159ijat\u00e1 faktura za materi\u00e1l 10 000 K\u010d<\/td>\n<td>111\/321<\/td>\n<td>504\/321<\/td>\n<\/tr>\n<tr>\n<td>2. P\u0159ijat\u00e1 faktura za dopravu materi\u00e1lu 1 500 K\u010d<\/td>\n<td>111\/321<\/td>\n<td>504\/321<\/td>\n<\/tr>\n<tr>\n<td>3. P\u0159\u00edjem materi\u00e1lu na sklad 11 500 K\u010d<\/td>\n<td>112\/111<\/td>\n<td>ne\u00fa\u010dtuje se<\/td>\n<\/tr>\n<tr>\n<td>4. Spot\u0159eba materi\u00e1lu podle v\u00fddejky ze skladu 3 000 K\u010d<\/td>\n<td>504\/112<\/td>\n<td>ne\u00fa\u010dtuje se<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>P\u0159i ro\u010dn\u00ed z\u00e1v\u011brce u zp\u016fsobu B mus\u00edte p\u0159ev\u00e9st:<\/p>\n<ul>\n<li><strong>po\u010d\u00e1te\u010dn\u00edho stavu z\u00e1sob <\/strong>do spot\u0159eby (nap\u0159. 501\/112),<\/li>\n<li><strong>kone\u010dn\u00fd stav z\u00e1sob <\/strong>na vrub p\u0159\u00edslu\u0161n\u00e9ho rozvahov\u00e9ho \u00fa\u010dtu z\u00e1sob, se souvzta\u017en\u00fdm z\u00e1pisem ve prosp\u011bch n\u00e1kladov\u00e9ho \u00fa\u010dtu (nap\u0159. 112\/501).<\/li>\n<\/ul>\n<h2>Oce\u0148ov\u00e1n\u00ed z\u00e1sob p\u0159i po\u0159\u00edzen\u00ed<\/h2>\n<p>Skladov\u00e9 z\u00e1soby p\u0159i po\u0159\u00edzen\u00ed (n\u00e1kupu) m\u016f\u017eete ocenit 3 zp\u016fsoby:<\/p>\n<ul>\n<li><strong>po\u0159izovac\u00ed cenou<\/strong>,<\/li>\n<li><strong>vlastn\u00edmi n\u00e1klady<\/strong> (u z\u00e1sob vlastn\u00ed v\u00fdroby)<\/li>\n<li>nebo <strong>reproduk\u010dn\u00ed po\u0159izovac\u00ed cenou<\/strong> (stanovenou odborn\u00fdm znalcem nej\u010dast\u011bji p\u0159i bez\u00faplatn\u00e9m po\u0159\u00edzen\u00ed z\u00e1sob nebo p\u0159i vkladu z\u00e1sob spole\u010dn\u00edky do firmy).<\/li>\n<\/ul>\n<p><strong>Do po\u0159izovac\u00ed ceny<\/strong> pat\u0159\u00ed krom\u011b samotn\u00e9 ceny po\u0159\u00edzen\u00ed <strong>tak\u00e9 n\u00e1klady souvisej\u00edc\u00ed s po\u0159\u00edzen\u00edm<\/strong> (tzv. vedlej\u0161\u00edmi po\u0159izovac\u00edmi n\u00e1klady). Ty p\u0159esn\u011b vymezuje z\u00e1kon o \u00fa\u010detnictv\u00ed a \u0159ad\u00ed tam nap\u0159\u00edklad:<\/p>\n<ul>\n<li>dopravn\u00e9,<\/li>\n<li>skladn\u00e9,<\/li>\n<li>manipulace,<\/li>\n<li>clo a celn\u00ed poplatky,<\/li>\n<li>po\u0161tovn\u00e9,<\/li>\n<li>baln\u00e9,<\/li>\n<li>provize za zprost\u0159edkov\u00e1n\u00ed n\u00e1kupu<\/li>\n<li>nebo poji\u0161t\u011bn\u00ed.<\/li>\n<\/ul>\n<figure id=\"attachment_6622\" aria-describedby=\"caption-attachment-6622\" style=\"width: 1024px\" class=\"wp-caption aligncenter\"><img loading=\"lazy\" decoding=\"async\" class=\"size-large wp-image-6622\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/2021\/10\/pexels-thijs-van-der-weide-1094767-1024x683.jpg\" alt=\"\" width=\"1024\" height=\"683\" \/><figcaption id=\"caption-attachment-6622\" class=\"wp-caption-text\">P\u0159\u00edklad: Vyr\u00e1b\u00edte d\u0159ev\u011bn\u00e9 stoly a nakoup\u00edte 100 ks plechovek laku na d\u0159evo v hodnot\u011b 13 000 K\u010d. Krom\u011b toho v\u00e1m tak\u00e9 vzniknou n\u00e1klady na p\u0159epravn\u00e9 ve v\u00fd\u0161i 1 500 K\u010d. To znamen\u00e1, \u017ee v\u00fdsledn\u00e1 po\u0159izovac\u00ed cena z\u00e1sob bude 14 500 K\u010d.<\/figcaption><\/figure>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><strong>Pozor<\/strong> \u2013 kurzov\u00e9 rozd\u00edly, smluvn\u00ed pokuty, \u00faroky z prodlen\u00ed a jin\u00e9 sankce ze smluvn\u00edch vztah\u016f nejsou sou\u010d\u00e1st\u00ed po\u0159izovac\u00ed ceny z\u00e1sob.<\/p>\n<\/div>\n<p>P\u0159i<strong> oce\u0148ov\u00e1n\u00ed z\u00e1sob vlastn\u00ed v\u00fdroby <\/strong>se za vlastn\u00ed n\u00e1klady pova\u017euj\u00ed:<\/p>\n<ul>\n<li>p\u0159\u00edm\u00e9 n\u00e1klady spojen\u00e9 s v\u00fdrobou (nap\u0159. mzdy v\u00fdrobn\u00edch pracovn\u00edk\u016f a z\u00e1kladn\u00ed materi\u00e1l pou\u017eit\u00fd p\u0159i v\u00fdrob\u011b)<\/li>\n<li>a \u010d\u00e1st nep\u0159\u00edm\u00fdch n\u00e1klad\u016f (nap\u0159. n\u00e1jemn\u00e9 nebo energie).<\/li>\n<\/ul>\n<h2>Metody oce\u0148ov\u00e1n\u00ed z\u00e1sob p\u0159i vyskladn\u011bn\u00ed<\/h2>\n<p>B\u011b\u017en\u011b se st\u00e1v\u00e1, \u017ee cena jednoho druhu <strong>materi\u00e1lu v pr\u016fb\u011bhu roku kles\u00e1 nebo stoup\u00e1<\/strong> v z\u00e1vislosti na tr\u017en\u00edch cen\u00e1ch nebo dodavatel\u00edch. T\u00edm doch\u00e1z\u00ed ke komplikac\u00edm p\u0159i vysklad\u0148ov\u00e1n\u00ed z\u00e1sob ze skladu a vznik\u00e1 ot\u00e1zka: <em>Jakou cenou takov\u00fd materi\u00e1l vyskladnit<\/em>?<\/p>\n<p>\u00dabytky z\u00e1sob m\u016f\u017eete podle \u010c\u00daS (\u010cesk\u00fdch \u00fa\u010detn\u00edch standard\u016f) ocenit 3 zp\u016fsoby:<\/p>\n<ol>\n<li>p\u0159edem stanovenou cenou \u00fa\u010detn\u00ed jednotkou (<strong>pevnou skladovou cenou<\/strong>),<\/li>\n<li>cenou zji\u0161t\u011bnou <strong>v\u00e1\u017een\u00fdm aritmetick\u00fdm pr\u016fm\u011brem<\/strong> z ocen\u011bn\u00ed p\u0159i po\u0159\u00edzen\u00ed,<\/li>\n<li><strong>metodou FIFO<\/strong>.<\/li>\n<\/ol>\n<h2>1. P\u0159edem stanoven\u00e1 pevn\u00e1 cena<\/h2>\n<p>Jedn\u00e1 se bezesporu o nejjednodu\u0161\u0161\u00ed metodu ocen\u011bn\u00ed z\u00e1sob.<\/p>\n<p><strong>Nap\u0159\u00edklad<\/strong>:<\/p>\n<p>Pevn\u00e1 cena z\u00e1soby je stanovena na 4 K\u010d\/kg p\u00edsku. To znamen\u00e1, \u017ee se p\u00edsek p\u0159i naskladn\u011bn\u00ed i vyskladn\u011bn\u00ed v\u017edy ocen\u00ed \u010d\u00e1stkou 4 K\u010d.<\/p>\n<p>V p\u0159\u00edpad\u011b \u00fa\u010dtov\u00e1n\u00ed z\u00e1sob zp\u016fsobem A se tyto pohyby v\u017edy zachyt\u00ed na \u00fa\u010det <em>112.1 \u2013 pevn\u00e1 cena p\u00edsku<\/em>. Cenov\u00e1 odchylka (kter\u00e1 vznik\u00e1 nap\u0159. p\u0159i skute\u010dn\u00e9 cen\u011b 4,50 K\u010d nebo 3 K\u010d) se pomoc\u00ed znam\u00e9nka plus nebo m\u00ednus zazna\u010d\u00ed na \u00fa\u010dtu <em>112.2 \u2013 odchylka ceny p\u00edsku.<\/em><\/p>\n<h2>2. V\u00e1\u017een\u00fd aritmetick\u00fd pr\u016fm\u011br<\/h2>\n<p>\u010cesk\u00e1 legislativa umo\u017e\u0148uje vyu\u017e\u00edvat 2 druhy v\u00e1\u017een\u00e9ho aritmetick\u00e9ho pr\u016fm\u011bru:<\/p>\n<ul>\n<li><strong>prom\u011bnliv\u00fd<\/strong><\/li>\n<li>a<strong> periodick\u00fd<\/strong>.<\/li>\n<\/ul>\n<p><strong>Aritmetick\u00fd pr\u016fm\u011br prom\u011bnliv\u00fd<\/strong><\/p>\n<p>P\u0159ed ka\u017ed\u00fdm \u00fabytkem z\u00e1sob mus\u00edte p\u0159epo\u010d\u00edtat pr\u016fm\u011brnou cenu z\u00e1soby (nov\u00fd pr\u016fm\u011br). K tomu v\u00e1m poslou\u017e\u00ed n\u00e1sleduj\u00edc\u00ed vzorec:<\/p>\n<p>(materi\u00e1l na sklad\u011b v K\u010d + posledn\u00ed p\u0159\u00edr\u016fstek v K\u010d) \/ (materi\u00e1l na sklad\u011b v mno\u017estv\u00ed + posledn\u00ed p\u0159\u00edr\u016fstek v mno\u017estv\u00ed)<\/p>\n<p><strong>Uk\u00e1\u017eeme si to na p\u0159\u00edkladu<\/strong>:<\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td><\/td>\n<td><strong>Pohyb materi\u00e1lu na sklad\u011b<\/strong><\/td>\n<\/tr>\n<tr>\n<td>14. 10.<\/td>\n<td>N\u00e1kup 100 kg materi\u00e1lu po 15 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>16. 10.<\/td>\n<td>N\u00e1kup 30 kg materi\u00e1lu po 10 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>25. 10.<\/td>\n<td>V\u00fddej (spot\u0159eba) 5 kg materi\u00e1lu<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Podle vzorce si nejd\u0159\u00edve vypo\u010dt\u011bte z\u00e1sobu na sklad\u011b v korun\u00e1ch a m\u011brn\u00fdch jednotk\u00e1ch.<\/p>\n<p>(100 \u00d7 15) + (30 \u00d7 10) = 1 800 K\u010d<\/p>\n<p>100 + 30 = 130 kg<\/p>\n<p>Pr\u016fm\u011brn\u00e1 cena materi\u00e1lu na 1 kg = 1 800 K\u010d \/ 130 kg = 13,85 K\u010d<\/p>\n<p>Ocen\u011bn\u00ed materi\u00e1lu do spot\u0159eby = 5 \u00d7 13,85\u00a0 = <strong>69,25 K\u010d<\/strong><\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><strong>TIP: <\/strong>P\u0159i zaokrouhlov\u00e1n\u00ed pr\u016fm\u011brn\u00e9 ceny se v\u017edy \u0159i\u010fte podle vnit\u0159n\u00ed sm\u011brnice \u00fa\u010detn\u00ed jednotky.<\/p>\n<\/div>\n<p><strong>V\u00e1\u017een\u00fd pr\u016fm\u011br periodick\u00fd<\/strong><\/p>\n<p>Pr\u016fm\u011br se v tomto p\u0159\u00edpad\u011b nezji\u0161\u0165uje po ka\u017ed\u00e9m p\u0159\u00edr\u016fstku materi\u00e1lu na sklad, ale stanov\u00ed se <strong>na obdob\u00ed krat\u0161\u00ed ne\u017e 1 m\u011bs\u00edc<\/strong>. Stanovenou pr\u016fm\u011brnou cenu pou\u017eijete pro ocen\u011bn\u00ed vydan\u00e9ho materi\u00e1lu ze skladu v n\u00e1sleduj\u00edc\u00edm obdob\u00ed. Pom\u016f\u017ee v\u00e1m k tomu vzorec:<\/p>\n<p>(z\u00e1soba materi\u00e1lu na sklad\u011b v K\u010d na po\u010d\u00e1tku obdob\u00ed + p\u0159\u00edr\u016fstek za obdob\u00ed v K\u010d) \/ (z\u00e1soba materi\u00e1lu na sklad\u011b v mno\u017estv\u00ed na po\u010d. obdob\u00ed + p\u0159\u00edr\u016fstky v mno\u017estv\u00ed za obdob\u00ed)<\/p>\n<p><strong>Nap\u0159\u00edklad:<\/strong><\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td><\/td>\n<td><strong>Pohyb materi\u00e1lu na sklad\u011b<\/strong><\/td>\n<\/tr>\n<tr>\n<td>1. 3.<\/td>\n<td>Po\u010d\u00e1te\u010dn\u00ed stav 100 kg materi\u00e1lu po 10 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>16. 3.<\/td>\n<td>N\u00e1kup 200 kg materi\u00e1lu po 12 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>25. 3.<\/td>\n<td>N\u00e1kup 50 kg materi\u00e1lu po 11 K\u010d<\/td>\n<\/tr>\n<tr>\n<td>16. 4.<\/td>\n<td>V\u00fddej 100 kg materi\u00e1lu<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>V b\u0159eznu ve\u0161ker\u00e9 v\u00fddaje oce\u0148te pr\u016fm\u011brnou cenou za \u00fanor. Na konci b\u0159ezna stanovte nov\u00fd pr\u016fm\u011br:<\/p>\n<p>Z\u00e1soba na sklad\u011b v K\u010d: (100 \u00d7 10) + (200 \u00d7 12) + (50 \u00d7 11) = 3 950 K\u010d<\/p>\n<p>Z\u00e1soba na sklad\u011b v kg: 100 + 200 + 50 = 350 K\u010d<\/p>\n<p>Pr\u016fm\u011brn\u00e1 cena materi\u00e1lu na 1 kg za b\u0159ezen = 3950 \/ 350 = 11,29 K\u010d. Takto vypo\u010dtenou cenou oce\u0148te ve\u0161kerou spot\u0159ebu materi\u00e1lu v dubnu.<\/p>\n<h2>3. Metoda FIFO<\/h2>\n<p>Ozna\u010den\u00ed metody FIFO je zkratkou z anglick\u00e9ho First In, First Out (voln\u011b p\u0159elo\u017eeno jako: <strong>prvn\u00ed do skladu, prvn\u00ed ze skladu<\/strong>). P\u0159i t\u00e9to metod\u011b nejd\u0159\u00edve vyd\u00e1v\u00e1te nejstar\u0161\u00ed z\u00e1soby a a\u017e nakonec ty nejnov\u011bj\u0161\u00ed.<\/p>\n<p>P\u0159i v\u00fdpo\u010dtu metody FIFO se obejdete bez vzore\u010dku. Zaj\u00edm\u00e1 v\u00e1s pouze:<\/p>\n<ul>\n<li>kdy byly z\u00e1soby p\u0159ijaty na sklad,<\/li>\n<li>v jak\u00e9m mno\u017estv\u00ed<\/li>\n<li>a za jakou cenu.<\/li>\n<\/ul>\n<p><strong>P\u0159i v\u00fdpo\u010dtu ocen\u011bn\u00ed z\u00e1sob<\/strong> <strong>metodou FIFO <\/strong>postupujte n\u00e1sledovn\u011b:<\/p>\n<table class=\"table table-zebra\">\n<tbody>\n<tr>\n<td><\/td>\n<td><strong>Pohyb materi\u00e1lu na sklad\u011b<\/strong><\/td>\n<td><strong>Ocen\u011bn\u00ed materi\u00e1lu<\/strong><\/td>\n<\/tr>\n<tr>\n<td>12. 5.<\/td>\n<td>N\u00e1kup 10 kg materi\u00e1lu po 10 K\u010d<\/td>\n<td><strong>100 K\u010d<\/strong><\/td>\n<\/tr>\n<tr>\n<td>16. 5.<\/td>\n<td>N\u00e1kup 50 kg materi\u00e1lu po 12 K\u010d<\/td>\n<td><strong>600 K\u010d<\/strong><\/td>\n<\/tr>\n<tr>\n<td>25. 5.<\/td>\n<td>Spot\u0159eba 50 kg materi\u00e1lu<\/td>\n<td>(10 kg \u00d7 10 K\u010d) + (40 kg \u00d7 12 K\u010d) = <strong>580 K\u010d<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">Pozn\u00e1mka:<em> N\u00e1kup materi\u00e1lu ze dne 12. 5. byl spot\u0159ebov\u00e1n. Ze dne 16. 5. zb\u00fdv\u00e1 z\u00e1soba materi\u00e1lu 10 kg.<\/em><\/td>\n<\/tr>\n<tr>\n<td>27. 5.<\/td>\n<td>N\u00e1kup 100 kg materi\u00e1lu po 11 K\u010d<\/td>\n<td><strong>1 100 K\u010d<\/strong><\/td>\n<\/tr>\n<tr>\n<td>29. 5.<\/td>\n<td>Spot\u0159eba 40 kg materi\u00e1lu<\/td>\n<td>(10 kg \u00d7 12 K\u010d) + (30 kg \u00d7 11 K\u010d) = <strong>450 K\u010d<\/strong><\/td>\n<\/tr>\n<tr>\n<td colspan=\"3\">Pozn\u00e1mka:<em> N\u00e1kup materi\u00e1lu ze dne 16. 5. byl spot\u0159ebov\u00e1n. Ze dne 27. 5. zb\u00fdv\u00e1 z\u00e1soba materi\u00e1lu 70 kg.<\/em><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u0158\u00edzen\u00ed z\u00e1sob v \u00fa\u010detn\u00edm programu Money S3<\/h2>\n<p><a href=\"https:\/\/money.cz\/vlastnosti\/skladove-hospodarstvi-a-objednavky-s3\/\">Skladov\u00fd software Money S3<\/a> v\u00e1m pom\u016f\u017ee <strong>v\u00e9st sklady jednodu\u0161e a p\u0159ehledn\u011b<\/strong>. Money S3 um\u00ed pracovat s v\u00e1\u017een\u00fdm pr\u016fm\u011brem i FIFO metodou, tak\u017ee se vyvarujete chyb\u00e1m p\u0159i ru\u010dn\u00edm po\u010d\u00edt\u00e1n\u00ed a u\u0161et\u0159\u00edte \u010das. A pokud m\u00e1te e-shop, sklad s n\u00edm snadno propoj\u00edte.<\/p>\n<div class=\"info-box\"><span class=\"fa fa-info\" aria-hidden=\"true\">\u00a0<\/span><a href=\"https:\/\/money.cz\/cenik-s3\/vyzkouset-money-s3\/\">Vyzkou\u0161ejte si Money S3 zdarma<\/a> se v\u0161emi funkcemi.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>A\u0165 u\u017e nakupujete suroviny do restaurace, prod\u00e1v\u00e1te zbo\u017e\u00ed na e-shopu nebo vyr\u00e1b\u00edte vlastn\u00ed v\u00fdrobky, mus\u00edte je spr\u00e1vn\u011b evidovat v \u00fa\u010detnictv\u00ed. To zahrnuje spr\u00e1vn\u00e9 \u00fa\u010dtov\u00e1n\u00ed a &#8230;<\/p>\n","protected":false},"author":2,"featured_media":2481,"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":[372,58,228,182,379,361,230],"class_list":["post-2479","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-funkce-ucetniho-programu","tag-money-s3","tag-prijem-zbozi","tag-sklady","tag-sklady-v-money-s3","tag-uctovani-zasob","tag-vydej-zbozi"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2479","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=2479"}],"version-history":[{"count":6,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2479\/revisions"}],"predecessor-version":[{"id":7756,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/2479\/revisions\/7756"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/2481"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=2479"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=2479"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=2479"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}