{"id":6834,"date":"2022-06-15T08:00:00","date_gmt":"2022-06-15T06:00:00","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=6834"},"modified":"2023-02-01T15:05:25","modified_gmt":"2023-02-01T14:05:25","slug":"rozpocet-jako-alfa-a-omega-financni-strategie-neziskoveho-sektoru","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/dane\/rozpocet-jako-alfa-a-omega-financni-strategie-neziskoveho-sektoru\/","title":{"rendered":"Rozpo\u010det jako alfa a omega finan\u010dn\u00ed strategie neziskov\u00e9ho sektoru"},"content":{"rendered":"<h2>Pro\u010d sestavit rozpo\u010det?<\/h2>\n<p>Rozpo\u010det n\u00e1m p\u0159in\u00e1\u0161\u00ed, krom\u011b zm\u00edn\u011bn\u00e9ho p\u0159ehledu finan\u010dn\u00edch tok\u016f, tak\u00e9 dal\u0161\u00ed benefity v\u00a0podob\u011b ukazatel\u016f sledov\u00e1n\u00ed v\u00fdvoje organizace, dodr\u017eov\u00e1n\u00ed stanoven\u00fdch pl\u00e1n\u016f a hodnocen\u00ed jejich napln\u011bn\u00ed v\u00a0r\u00e1mci dan\u00e9ho sledovan\u00e9ho obdob\u00ed. Jednodu\u0161e \u0159e\u010deno, rozpo\u010det je ukazatelem, kter\u00fd sleduje schopnost efektivn\u00edho nakl\u00e1d\u00e1n\u00ed s\u00a0finan\u010dn\u00edmi prost\u0159edky organizace, tud\u00ed\u017e sledujeme jej\u00ed v\u00fdvoj a v\u010das n\u00e1s informuje o pot\u0159eb\u011b vyu\u017eit\u00ed nap\u0159. fundraisingu pro zaji\u0161t\u011bn\u00ed dal\u0161\u00edch finan\u010dn\u00edch prost\u0159edk\u016f.<\/p>\n<h2>Z\u00e1kladn\u00ed typy rozpo\u010dt\u016f v\u00a0neziskov\u00e9m sektoru<\/h2>\n<p>Rozpo\u010det nab\u00fdv\u00e1 mnoha rozd\u00edln\u00fdch variant, kter\u00e9 p\u0159\u00edmo odpov\u00eddaj\u00ed z\u00e1m\u011bru organizace. Pot\u0159ebuje-li organizace nap\u0159. po\u0159\u00eddit investi\u010dn\u00ed majetek, pak je zcela nasnad\u011b vyu\u017eit\u00ed rozpo\u010dtu investi\u010dn\u00edho. V\u00a0na\u0161em p\u0159\u00edpad\u011b se zam\u011b\u0159\u00edme na z\u00e1kladn\u00ed typy rozpo\u010dt\u016f, kter\u00e9 jsou nej\u010dast\u011bji u\u017e\u00edvan\u00e9 v\u00a0prost\u0159ed\u00ed neziskov\u00fdch organizac\u00ed. Jedn\u00e1 se o programov\u00fd rozpo\u010det, zdrojov\u00fd rozpo\u010det a rozpo\u010det pen\u011b\u017en\u00edch tok\u016f (cash flow).<\/p>\n<h3>Programov\u00fd rozpo\u010det<\/h3>\n<p>Je patrn\u011b nejzn\u00e1m\u011bj\u0161\u00edm a nevyu\u017e\u00edvan\u011bj\u0161\u00edm typem rozpo\u010dtu v\u00a0neziskov\u00e9m sektoru d\u00edky sv\u00e9 variabilit\u011b. Ve chv\u00edli, kdy je rozpo\u010det tvo\u0159en je mo\u017en\u00e9 jej rozd\u011blit do p\u0159\u00edslu\u0161n\u00fdch skupin (program\u016f). Tyto programy, dle ur\u010den\u00e9ho \u010dlen\u011bn\u00ed, zahrnuj\u00ed na stran\u011b jedn\u00e9 p\u0159\u00edslu\u0161n\u00e9 n\u00e1klady a na stran\u011b druh\u00e9 zdroje financov\u00e1n\u00ed. Programov\u00fd rozpo\u010det n\u00e1m umo\u017e\u0148uje komplexn\u00ed vn\u00edm\u00e1n\u00ed dan\u00e9ho obdob\u00ed.<\/p>\n<p>Z\u00e1rove\u0148, pr\u00e1v\u011b programov\u00fd rozpo\u010det, p\u0159\u00edmo navazuje na tzv. pl\u00e1n \u010dinnosti organizace a je v\u00fdchoz\u00edm rozpo\u010dtem pro tvorbu dal\u0161\u00edch rozpo\u010dt\u016f. Programov\u00fd rozpo\u010det d\u00edky sv\u00e9 podstat\u011b vy\u017eaduje zam\u011b\u0159en\u00ed na p\u0159ehlednost, kter\u00e1 je alfou a omegou programov\u00e9ho rozpo\u010dtu. Nep\u0159ehledn\u011b sestaven\u00fd rozpo\u010det stoj\u00ed organizaci nemal\u00e9 finan\u010dn\u00ed zdroje, proto je t\u0159eba db\u00e1t na spr\u00e1vnost sestaven\u00ed. Jak spr\u00e1vn\u011b postupovat p\u0159i sestaven\u00ed programov\u00e9ho rozpo\u010dtu? Sta\u010d\u00ed dodr\u017eet jednoduch\u00fd postup:<\/p>\n<ul>\n<li>identifikovat jednotliv\u00e9 programy (nap\u0159. n\u00e1kladov\u00e1 st\u0159ediska) dle pl\u00e1nu \u010dinnosti organizace;<\/li>\n<li>vyj\u00e1d\u0159it n\u00e1klady na \u010dinnost p\u0159\u00edslu\u0161n\u00e9ho programu (n\u00e1kladov\u00e9ho st\u0159ediska) v\u00a0pen\u011b\u017en\u00edch jednotk\u00e1ch;<\/li>\n<li>vyj\u00e1d\u0159it celkov\u00e9 re\u017eijn\u00ed n\u00e1klady organizace;<\/li>\n<li>p\u0159i\u0159adit jednotliv\u00e9 re\u017eijn\u00ed n\u00e1klady ur\u010den\u00fdm program\u016fm;<\/li>\n<li>vyj\u00e1d\u0159it v\u00fdnosy organizace, tedy identifikovat zdroje financov\u00e1n\u00ed mezi p\u0159\u00edslu\u0161n\u00e9 programy.<\/li>\n<\/ul>\n<p>Programov\u00fd rozpo\u010det krom\u011b n\u00e1klad\u016f jednotliv\u00fdch program\u016f (n\u00e1kladov\u00fdch st\u0159edisek) rovn\u011b\u017e kalkuluje i dal\u0161\u00ed n\u00e1klady nezbytn\u00e9 pro chod organizace. Jedn\u00e1 se o n\u00e1klady na celkov\u00e9 \u0159\u00edzen\u00ed, administrativu, fundraising, marketing apod. Tyto n\u00e1klady m\u016f\u017eeme ozna\u010dit za nep\u0159\u00edm\u00e9 \u010di n\u00e1klady na tzv. obslu\u017en\u00e9 \u010dinnosti. Tyto n\u00e1klady p\u0159\u00edmo neovliv\u0148uj\u00ed samotnou z\u00e1kladn\u00ed \u010dinnost jednotliv\u00fdch program\u016f nicm\u00e9n\u011b jsou nezbytn\u00e9 pro jejich realizaci pota\u017emo samotnou existenci. Struktura na nep\u0159\u00edm\u00e9 re\u017eijn\u00ed n\u00e1klady m\u016f\u017ee b\u00fdt obdobn\u00e1 jako v\u00a0p\u0159\u00edpad\u011b struktury n\u00e1klad\u016f na jednotliv\u00e9 programy (tedy osobn\u00ed n\u00e1klady, n\u00e1klady na slu\u017eby, materi\u00e1l atd.). Pr\u00e1v\u011b re\u017eijn\u00ed a programov\u00e9 n\u00e1klady jsou celkov\u00fdmi n\u00e1klady organizace. Tato skute\u010dnost se d\u00e1le prom\u00edt\u00e1 do \u017e\u00e1dost\u00ed o dota\u010dn\u00ed \u0159\u00edzen\u00ed pro jednotliv\u00e9 don\u00e1tory.<\/p>\n<h3>Jak vhodn\u011b rozd\u011blit re\u017eijn\u00ed n\u00e1klady mezi jednotliv\u00e9 programy<\/h3>\n<p>Nejjednodu\u0161\u0161\u00edm zp\u016fsobem, jak rozd\u011blit re\u017eijn\u00ed n\u00e1klady je <strong>rovnom\u011brn\u00e9<\/strong> rozd\u011bln\u00ed. Tento zp\u016fsob ov\u0161em nen\u00ed vhodn\u00fd, nebo\u0165 nereflektuje skute\u010dn\u00fd stav a vych\u00e1z\u00ed z\u00a0p\u0159edpokladu, \u017ee jednotliv\u00e9 programy maj\u00ed stejn\u00e9 re\u017eijn\u00ed n\u00e1klady.<\/p>\n<p>Druhou mo\u017enost\u00ed je re\u017eijn\u00ed n\u00e1klady rozd\u011blit dle <strong>celkov\u00e9 v\u00fd\u0161e p\u0159\u00edm\u00fdch n\u00e1klad\u016f<\/strong> jednotliv\u00fdch program\u016f. Zde se ov\u0161em dost\u00e1v\u00e1me do kolize s\u00a0p\u0159edpokladem, \u017ee n\u00e1kladnost programu je v\u00a0p\u0159\u00edm\u00e9 \u00fam\u011b\u0159e s\u00a0vy\u0161\u0161\u00ed spot\u0159ebou obslu\u017en\u00fdch (nep\u0159\u00edm\u00fdch) \u010dinnost\u00ed. Nast\u00e1v\u00e1 stejn\u00e1 situace jako v\u00a0p\u0159\u00edpad\u011b rovnom\u011brn\u00e9ho rozd\u011blen\u00ed, a to nereflektov\u00e1n\u00ed skute\u010dn\u00fdch n\u00e1klad\u016f, by\u0165 se vych\u00e1z\u00ed pr\u00e1v\u011b z\u00a0rovnice p\u0159\u00edm\u00e9 \u00fam\u011bry mezi p\u0159\u00edm\u00fdmi a nep\u0159\u00edm\u00fdmi n\u00e1klady.<\/p>\n<p>Re\u017eijn\u00ed n\u00e1klady m\u016f\u017eeme rozd\u011blit dle <strong>velikosti c\u00edlov\u00fdch skupiny<\/strong> jednotliv\u00fdch program\u016f. Tato varianta ji\u017e l\u00e9pe reflektuje pom\u011br p\u0159\u00edm\u00fdch a nep\u0159\u00edm\u00fdch n\u00e1klad\u016f, nicm\u00e9n\u011b je vhodn\u00e1 pouze pro takov\u00e9 \u010dinnosti (slu\u017eby), kter\u00e9 umo\u017e\u0148uj\u00ed v\u00a0dostate\u010dn\u011b p\u0159esn\u00e9 m\u00ed\u0159e zaznamen\u00e1vat u\u017eitek, tzn. zaznamenat p\u0159esn\u00fd po\u010det osob, kter\u00e9 slu\u017ebu vyu\u017eili v\u00a0dan\u00e9m \u010dase.<\/p>\n<p>Posledn\u00ed zp\u016fsob rozd\u011blen\u00ed n\u00e1klad\u016f, dle <strong>spot\u0159eby jednotliv\u00e9ho programu<\/strong>, je nejpracn\u011bj\u0161\u00edm zp\u016fsobem rozd\u011blen\u00ed n\u00e1klad\u016f a z\u00e1rove\u0148 t\u00edm nejvhodn\u011bj\u0161\u00edm, nebo\u0165 nejv\u011brn\u011bji reflektuje skute\u010dn\u00fd stav, p\u0159\u00edm\u00e9 a nep\u0159\u00edm\u00e9 n\u00e1klady, dan\u00e9ho st\u0159ediska (n\u00e1kladov\u00e9ho st\u0159ediska). Vhodn\u00fdm kl\u00ed\u010dem ur\u010den\u00ed n\u00e1klad\u016f m\u016f\u017ee b\u00fdt nap\u0159\u00edklad procentu\u00e1ln\u00ed v\u00fdm\u011bra dle metr\u016f \u010dtvere\u010dn\u00edch budovy, kter\u00e1 slou\u017e\u00ed neziskov\u00e9 organizaci k\u00a0poskytov\u00e1n\u00ed slu\u017eeb \u010di pom\u011br re\u017eijn\u00edch n\u00e1klad\u016f na z\u00e1klad\u011b p\u0159\u00edm\u00fdch mezd apod.<\/p>\n<h3>Zdrojov\u00fd rozpo\u010det<\/h3>\n<p>Zdrojov\u00fd rozpo\u010det je ukazatelem zdroj\u016f financov\u00e1n\u00ed vych\u00e1zej\u00edc\u00ed k\u00a0p\u0159\u00edm\u00e9mu p\u0159i\u0159azen\u00ed zdroje dan\u00e9mu programu (n\u00e1kladov\u00e9mu st\u0159edisku). Programov\u00fd rozpo\u010det je vhodn\u00e9 pou\u017e\u00edt u organizac\u00ed maj\u00edc\u00ed v\u00edce zdroj\u016f financov\u00e1n\u00ed sv\u00e9 \u010dinnosti. Benefitem programov\u00e9ho rozpo\u010dtu je skute\u010dnost, \u017ee zobrazuje komplexn\u011b ur\u010dit\u00fd program (n\u00e1kladov\u00e9 st\u0159edisko). P\u0159esto\u017ee mnoz\u00ed don\u00e1to\u0159i nepokryj\u00ed ve\u0161ker\u00e9 n\u00e1klady p\u0159\u00edslu\u0161n\u00e9ho st\u0159ediska, ale p\u0159isp\u00edvaj\u00ed pouze ur\u010dit\u00fdm pod\u00edlem, cht\u011bj\u00ed m\u00edt jistotu, \u017ee je organizace, respektive dan\u00fd program finan\u010dn\u011b zabezpe\u010den\u00fd v\u00a0pln\u00e9 v\u00fd\u0161i.<\/p>\n<p>Zdrojov\u00fd rozpo\u010det se sestavuje v\u017edy na jeden konkr\u00e9tn\u00ed program zvl\u00e1\u0161\u0165. Je ov\u0161em vhodn\u00e9 jednotliv\u00e9 rozpo\u010dty slou\u010dit do tabulkov\u00e9ho procesoru \u010di jin\u00e9 datab\u00e1ze umo\u017e\u0148uj\u00edc\u00ed n\u00e1slednou kontrolu pln\u011bn\u00ed programu, vyvodit konkr\u00e9tn\u00ed z\u00e1v\u011bry a opat\u0159en\u00ed (nap\u0159. zaji\u0161t\u011bn\u00ed dal\u0161\u00edch zdroj\u016f financov\u00e1n\u00ed).<\/p>\n<p>P\u0159\u00edklad rozpo\u010dtu:<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter size-large wp-image-6839\" src=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/06\/rozpocet-2022-vynosy-1024x584.jpg\" alt=\"\" width=\"1024\" height=\"584\" srcset=\"https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/06\/rozpocet-2022-vynosy-1024x584.jpg 1024w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/06\/rozpocet-2022-vynosy-300x171.jpg 300w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/06\/rozpocet-2022-vynosy-768x438.jpg 768w, https:\/\/money.cz\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2022\/06\/rozpocet-2022-vynosy.jpg 1216w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<h3>Rozpo\u010det pen\u011b\u017en\u00edch tok\u016f cash flow<\/h3>\n<p>Rozpo\u010det pen\u011b\u017en\u00edch tok\u016f cash flow je d\u016fle\u017eit\u00fdm n\u00e1strojem finan\u010dn\u00edho \u0159\u00edzen\u00ed, nebo\u0165 navazuje na programov\u00fd rozpo\u010det a upravuje jej vzhledem ke skute\u010dn\u00fdm (realizovan\u00fdm) tok\u016fm finan\u010dn\u00edch prost\u0159edk\u016f, kter\u00e9 ve sledovan\u00e9m obdob\u00ed nastaly. D\u00edky zachycen\u00ed jednotliv\u00fdch finan\u010dn\u00edch transakc\u00ed je na z\u00e1klad\u011b nap\u0159. m\u011bs\u00ed\u010dn\u00edho \u010di kvart\u00e1ln\u00edho p\u0159ehledu mo\u017eno upravovat strategii pro n\u00e1sleduj\u00edc\u00ed obdob\u00ed.<\/p>\n<p>Rozpo\u010det cash flow ov\u0161em operuje v\u00fdhradn\u011b s\u00a0p\u0159\u00edjmy a v\u00fddaji, tedy skute\u010dn\u00fdmi toky pen\u011b\u017en\u00edch prost\u0159edk\u016f. Nereflektuje ov\u0161em dobrovolnickou pr\u00e1ci \u010di hmotn\u00e9 dary. Z\u00e1rove\u0148 rozpo\u010det cash flow rozd\u011bluje \u010dinnost organizace na t\u0159i z\u00e1kladn\u00ed oblasti, a to:<\/p>\n<ul>\n<li>vlastn\u00ed provoz organizace: \u010dinnosti souvisej\u00edc\u00ed s\u00a0posl\u00e1n\u00edm a viz\u00ed neziskov\u00e9 organizace,<\/li>\n<li>investice hmotn\u00e9 a nehmotn\u00e9: v\u00fddaje souvisej\u00edc\u00ed s\u00a0po\u0159izov\u00e1n\u00edm a p\u0159\u00edjmy na jejich financov\u00e1n\u00ed a<\/li>\n<li>finan\u010dn\u00ed investice: nap\u0159. tvorba fondu uvnit\u0159 organizace jako prost\u0159edku pro zaji\u0161t\u011bn\u00ed dlouhodob\u00e9 existence organizace.<\/li>\n<\/ul>\n<p>Z\u00e1kladn\u00ed forma rozpo\u010dtu cash flow je velice jednoduch\u00e1, a proto je vhodn\u00e9 ji opat\u0159it koment\u00e1\u0159em a odvol\u00e1vkami na p\u0159\u00edslu\u0161n\u00e9 zdroje informac\u00ed (nap\u0159. smlouvy, \u00fa\u010detn\u00ed v\u00fdkazy apod.).<\/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\/6834\">\n\n    <div>\n        <div class=\"fheader\">\n            <h3>\n                Podnikejte bez omyl\u016f - z\u00edskejte tipy z na\u0161eho blogu            <\/h3>\n            <div class=\"se-text\">\n                <p>\n                    P\u0159ihlaste se k 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=\"S6\">\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/6834\">\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>Z\u00e1v\u011br<\/h2>\n<p>Rozpo\u010det, ro\u010dn\u00ed finan\u010dn\u00ed pl\u00e1n, je jedn\u00edm ze z\u00e1sadn\u00edch dokument\u016f neziskov\u00e9 organizace, kter\u00e9 charakterizuj\u00ed budouc\u00ed \u010dinnost organizace. Z\u00e1rove\u0148 je ned\u00edlnou sou\u010d\u00e1st\u00ed \u017e\u00e1dost\u00ed dota\u010dn\u00edch program\u016f na \u00farovni kraj\u016f, m\u011bst, m\u011bstsk\u00fdch \u010d\u00e1st\u00ed a obc\u00ed. Je proto vhodn\u00e9 <a href=\"http:\/\/rozpo\u010det\" data-wplink-url-error=\"true\">rozpo\u010det<\/a> \u0159\u00e1dn\u011b p\u0159ipravit a dostate\u010dn\u011b vhodn\u011b odhadnout budouc\u00ed ekonomick\u00fd v\u00fdvoj (nap\u0159. inflaci, r\u016fst cen strategick\u00fdch surovin apod.) pro dosa\u017een\u00ed maxima mo\u017en\u00fdch finan\u010dn\u00edch prost\u0159edk\u016f.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pro\u010d sestavit rozpo\u010det? Rozpo\u010det n\u00e1m p\u0159in\u00e1\u0161\u00ed, krom\u011b zm\u00edn\u011bn\u00e9ho p\u0159ehledu finan\u010dn\u00edch tok\u016f, tak\u00e9 dal\u0161\u00ed benefity v\u00a0podob\u011b ukazatel\u016f sledov\u00e1n\u00ed v\u00fdvoje organizace, dodr\u017eov\u00e1n\u00ed stanoven\u00fdch pl\u00e1n\u016f a hodnocen\u00ed jejich &#8230;<\/p>\n","protected":false},"author":18,"featured_media":6835,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[8,38],"tags":[250],"class_list":["post-6834","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-dane","category-neziskove-organizace","tag-verejne-prospesny-poplatnik"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/6834","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\/18"}],"replies":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=6834"}],"version-history":[{"count":8,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/6834\/revisions"}],"predecessor-version":[{"id":8103,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/6834\/revisions\/8103"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/6835"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=6834"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=6834"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=6834"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}