{"id":8539,"date":"2025-03-12T15:05:36","date_gmt":"2025-03-12T14:05:36","guid":{"rendered":"https:\/\/money.cz\/novinky-a-tipy\/?p=8539"},"modified":"2025-03-12T15:05:38","modified_gmt":"2025-03-12T14:05:38","slug":"interni-nebo-externi-vedeni-ucetnictvi-co-se-vam-vyplati-vice","status":"publish","type":"post","link":"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/interni-nebo-externi-vedeni-ucetnictvi-co-se-vam-vyplati-vice\/","title":{"rendered":"Intern\u00ed nebo extern\u00ed veden\u00ed \u00fa\u010detnictv\u00ed: co se v\u00e1m vyplat\u00ed v\u00edce?"},"content":{"rendered":"<p>Hned na \u00favod d\u016fle\u017eit\u00e1 informace \u2013 v \u010dl\u00e1nku se v\u011bnujeme <strong>pouze veden\u00ed \u00fa\u010detnictv\u00ed (nebo da\u0148ov\u00e9 evidence)<\/strong>, nikoliv mzdov\u00e9mu \u00fa\u010detnictv\u00ed. Mzdov\u00e9 \u00fa\u010detnictv\u00ed je samostatn\u00e1 discipl\u00edna, kterou jsme podrobn\u011bji popsali v \u010dl\u00e1nku <a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/kdy-pocitat-mzdy-interne-a-kdy-si-najmout-externi-ucetni\/\">Kdy po\u010d\u00edtat mzdy intern\u011b a kdy si najmout extern\u00ed \u00fa\u010detn\u00ed<\/a>.<\/p>\n<p>Pro p\u0159ipomenut\u00ed, da\u0148ovou evidenci (d\u0159\u00edve jednoduch\u00e9 \u00fa\u010detnictv\u00ed) upravuje <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1992-586\" target=\"_blank\" rel=\"noopener\">Z\u00e1kon \u010d. 586\/1992 Sb. o dan\u00edch z p\u0159\u00edjm\u016f<\/a> a mohou ji v\u00e9st<strong> fyzick\u00e9 osoby s ro\u010dn\u00edm obratem do 25 milion\u016f K\u010d<\/strong>. Jde o relativn\u011b jednoduchou evidenci p\u0159\u00edjm\u016f a n\u00e1klad\u016f, proto si ji spousta podnikatel\u016f vede sv\u00e9pomoc\u00ed. Nap\u0159\u00edklad v tabulce, p\u0159\u00edpadn\u011b s pomoc\u00ed faktura\u010dn\u00edch aplikac\u00ed typu iDoklad.<\/p>\n<p>\u00da\u010detnictv\u00ed (d\u0159\u00edve podvojn\u00e9 \u00fa\u010detnictv\u00ed) upravuje <a href=\"https:\/\/www.zakonyprolidi.cz\/cs\/1991-563\" target=\"_blank\" rel=\"noopener\">Z\u00e1kon \u010d. 563\/1991 Sb. o \u00fa\u010detnictv\u00ed<\/a> a mus\u00ed jej v\u00e9st v\u0161echny <strong>pr\u00e1vnick\u00e9 osoby zapsan\u00e9 v obchodn\u00edm rejst\u0159\u00edku a fyzick\u00e9 osoby s ro\u010dn\u00edm obratem nad 25 milion\u016f K\u010d<\/strong>. Veden\u00ed \u00fa\u010detnictv\u00ed u\u017e je komplikovan\u011bj\u0161\u00ed a je vhodn\u00e9 k n\u011bmu vyu\u017e\u00edvat n\u011bkter\u00fdch z \u00fa\u010detn\u00edch program\u016f, nap\u0159\u00edklad obl\u00edben\u00e9 <a href=\"https:\/\/money.cz\/\">Money S3<\/a>.<\/p>\n<p><span style=\"font-weight: 400\">\n    <div class=\"promoboxs3\">\n      <div class=\"promoboxs3__content\">\n        <div class=\"promoboxs3__content-label\">\n          Tip redakce\n        <\/div>\n        <div class=\"promoboxs3__content-heading\">\n          Vyzkou\u0161ejte si zdarma \u00fa\u010detn\u00ed program Money&nbsp;S3\n        <\/div>\n        <div class=\"promoboxs3__content-text\">\n          S&nbsp;n\u00edm m\u016f\u017eete snadno <strong>v\u00e9st \u00fa\u010detnictv\u00ed, da\u0148ovou evidenci, vystavovat faktury a&nbsp;evidovat sklad<\/strong> pro kamenn\u00fd i&nbsp;online prodej.\n        <\/div>\n        <div class=\"promoboxs3__content-cta\">\n          <a href=\"\/cenik-s3\/vyzkouset-money-s3-start\/\" class=\"c-btn--large\">St\u00e1hnout zku\u0161ebn\u00ed verzi<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"promoboxs3__illustration\">\n        <img decoding=\"async\" src=\"\/wp-content\/themes\/money-blog\/inc\/assets\/img\/promobox-s3.png\" alt=\"Money S3\">\n      <\/div>\n\t\t<\/div>\n  <\/span><\/p>\n<h2>Intern\u00ed veden\u00ed \u00fa\u010detnictv\u00ed: v\u00fdhody a nev\u00fdhody<\/h2>\n<p>Full-time \u010dlov\u011bk nebo cel\u00fd t\u00fdm, kter\u00fd sed\u00ed u v\u00e1s v kancel\u00e1\u0159i, v\u011bnuje se pouze va\u0161\u00ed firm\u011b a rychle reaguje na ka\u017ed\u00fd podn\u011bt. Na jednu stranu l\u00e1kav\u00e1 p\u0159edstava, kter\u00e1 je v\u0161ak vykoupen\u00e1 tak\u00e9 nev\u00fdhodami.<\/p>\n<h3><strong>Nejv\u011bt\u0161\u00ed v\u00fdhody intern\u00edho veden\u00ed \u00fa\u010detnictv\u00ed:<\/strong><\/h3>\n<ul>\n<li><strong>P\u0159i pln\u00e9m vyt\u00ed\u017een\u00ed je levn\u011bj\u0161\u00ed<\/strong>. Pokud zam\u011bstnance dok\u00e1\u017eete v r\u00e1mci pracovn\u00edho \u00favazku naplno vyt\u011b\u017eit, vyjdou v\u00e1s levn\u011bji ne\u017e extern\u00ed \u00fa\u010detn\u00ed p\u0159i stejn\u00e9m objemu pr\u00e1ce.<\/li>\n<li><strong>Rychleji reaguje<\/strong>. Pot\u0159ebujete-li promptn\u011b vy\u0159e\u0161it jakoukoliv \u00fa\u010detn\u00ed operaci, intern\u00ed \u00fa\u010detn\u00ed v\u00e1m ji zpracuje obratem.<\/li>\n<li><strong>Citliv\u00e1 data z\u016fst\u00e1vaj\u00ed uvnit\u0159 firmy<\/strong>. Pocitov\u011b je p\u0159\u00edjemn\u011bj\u0161\u00ed, kdy\u017e citliv\u00e1 data z va\u0161\u00ed firmy neodch\u00e1z\u00ed ven do extern\u00ed firmy.<\/li>\n<li><strong>M\u00e1 v\u011bt\u0161\u00ed p\u0159ehled i p\u0159idanou hodnotu<\/strong>. Intern\u00ed \u00fa\u010detn\u00ed rychle pochop\u00ed v\u00e1\u0161 obor podnik\u00e1n\u00ed, m\u00e1 p\u0159ehled ve firm\u011b a m\u016f\u017ee p\u0159ich\u00e1zet s nov\u00fdmi n\u00e1pady a podn\u011bty na zlep\u0161en\u00ed efektivity proces\u016f. Tak\u00e9 je flexibiln\u00ed a m\u016f\u017ee se nau\u010dit v\u0161e, co jako firma pot\u0159ebujete.<\/li>\n<\/ul>\n<h3><strong>Nejv\u011bt\u0161\u00ed nev\u00fdhody intern\u00edho veden\u00ed \u00fa\u010detnictv\u00ed:<\/strong><\/h3>\n<ul>\n<li><strong>Spousta n\u00e1klad\u016f a starost\u00ed kolem<\/strong>. Intern\u00edm \u00fa\u010detn\u00edm mus\u00edte krom\u011b mzdy koupit notebook nebo po\u010d\u00edta\u010d, <a href=\"https:\/\/money.cz\/\">\u00fa\u010detn\u00ed program<\/a>, platit \u0161kolen\u00ed p\u0159i ka\u017ed\u00e9 zm\u011bn\u011b legislativy, platit poji\u0161t\u011bn\u00ed odpov\u011bdnosti, platit dovolen\u00e9 a nemocensk\u00e9, motivovat je atp.<\/li>\n<li><strong>\u0160patn\u00e1 zastupitelnost<\/strong>. Pokud m\u00e1te jenom jednoho zam\u011bstnance, p\u0159i dovolen\u00e9 nebo nemoci jste na n\u011bjak\u00fd \u010das bez \u00fa\u010detn\u00ed.<\/li>\n<li><strong>Nebude 100 % \u010dasu jen \u00fa\u010dtovat<\/strong>. Mus\u00edte platit i hygienick\u00fd \u010das v r\u00e1mci pracovn\u00ed doby, kdy \u00fa\u010detn\u00ed re\u00e1ln\u011b nepracuje (pauzy na k\u00e1vu, odpo\u010dinek atp.). Po\u010d\u00edtejte s t\u00edm, \u017ee p\u0159i 8h pracovn\u00ed dob\u011b \u00fa\u010detn\u00ed re\u00e1ln\u011b odpracuje p\u0159ibli\u017en\u011b 6 hodin.<\/li>\n<li><strong>M\u016f\u017ee v\u00e1m kdykoliv odej\u00edt<\/strong>. Zejm\u00e9na v dob\u00e1ch vy\u0161\u0161\u00ed fluktuace neust\u00e1le \u010del\u00edte vysok\u00e9mu riziku, \u017ee \u00fa\u010detn\u00ed odejde.<\/li>\n<\/ul>\n<p><strong>Zhodnocen\u00ed:<\/strong> pr\u016fm\u011brn\u00fd plat \u00fa\u010detn\u00ed je asi 34 000 K\u010d hrub\u00e9ho, v mzdov\u00fdch n\u00e1kladech tedy p\u0159ibli\u017en\u011b <strong>45 500 K\u010d<\/strong>. K tomu si p\u0159i\u010dt\u011bte n\u00e1klady na hardware a software, \u0161kolen\u00ed a podobn\u011b. Intern\u00ed zam\u011bstnanec na \u00fa\u010detnictv\u00ed se proto za\u010d\u00edn\u00e1 vypl\u00e1cet a\u017e od chv\u00edle, kdy \u00fa\u010detn\u011b zpracov\u00e1v\u00e1te nejm\u00e9n\u011b 1 000, sp\u00ed\u0161e ale a\u017e 1 500 doklad\u016f m\u011bs\u00ed\u010dn\u011b. Vyplat\u00ed se tedy pouze v\u011bt\u0161\u00edm firm\u00e1m.<\/p>\n<p>TIP: P\u0159e\u010dt\u011bte si, jak\u00e9 <a href=\"https:\/\/money.cz\/novinky-a-tipy\/mzdy-a-personalistika\/vyhody-vedeni-mezd-a-ucetnictvi-v-jednom-ucetnim-programu\/\">v\u00fdhody v\u00e1m p\u0159inese veden\u00ed mezd v \u00fa\u010detn\u00edm programu<\/a>.<\/p>\n<h2>Extern\u00ed veden\u00ed \u00fa\u010detnictv\u00ed: v\u00fdhody a nev\u00fdhody<\/h2>\n<p>Extern\u00ed \u00fa\u010detn\u00ed firmu plat\u00edte pouze za re\u00e1ln\u011b vykonanou pr\u00e1ci a nemus\u00edte se o nic starat. Na druhou stranu p\u0159i vy\u0161\u0161\u00edm objemu pr\u00e1ce u\u017e je firma dra\u017e\u0161\u00ed.<\/p>\n<h3><strong>Nejv\u011bt\u0161\u00ed v\u00fdhody extern\u00edho veden\u00ed \u00fa\u010detnictv\u00ed:<\/strong><\/h3>\n<ul>\n<li><strong>M\u00e1te to bez starost\u00ed<\/strong>. Nemus\u00edte \u0159e\u0161it hardware, software, \u0161kolen\u00ed a vzd\u011bl\u00e1v\u00e1n\u00ed, motivaci, poji\u0161t\u011bn\u00ed odpov\u011bdnosti. Jen se domluv\u00edte na podob\u011b spolupr\u00e1ce a m\u00e1te hotovo.<\/li>\n<li><strong>Je levn\u011bj\u0161\u00ed pro men\u0161\u00ed a st\u0159edn\u00ed firmy<\/strong>. Pr\u016fm\u011brn\u00e1 cena je kolem 20 K\u010d za zpracov\u00e1n\u00ed dokladu, n\u011bco si p\u0159i\u010dt\u011bte za zpracov\u00e1n\u00ed z\u00e1v\u011brek, da\u0148ov\u00e1 p\u0159izn\u00e1n\u00ed, evidenci majetku nebo zastupov\u00e1n\u00ed na \u00fa\u0159adech. Pro v\u011bt\u0161inu firem bude extern\u00ed \u00fa\u010detnictv\u00ed levn\u011bj\u0161\u00ed.<\/li>\n<li><strong>Plat\u00edte jen za skute\u010dn\u011b vykonanou pr\u00e1ci<\/strong>. Obvykle fixn\u00ed m\u011bs\u00ed\u010dn\u00ed pau\u0161\u00e1l nebo podle po\u010dtu doklad\u016f. Nic nav\u00edc.<\/li>\n<li><strong>Pln\u00e1 zastupitelnost<\/strong>. V extern\u00ed firm\u011b pracuje v\u00edce \u00fa\u010detn\u00edch, tak\u017ee pokud jeden \u010dlov\u011bk odjede na dovolenou, jeho pr\u00e1ci p\u0159evezme dal\u0161\u00ed.<\/li>\n<li><strong>Ni\u017e\u0161\u00ed riziko, \u017ee o \u00fa\u010detn\u00ed p\u0159ijdete<\/strong>. Extern\u00ed firmy si obvykle sv\u00fdch klient\u016f v\u00e1\u017e\u00ed a je jen mal\u00e9 riziko, \u017ee by s v\u00e1mi samy od sebe ukon\u010dily spolupr\u00e1ci<\/li>\n<\/ul>\n<h3><strong>Nejv\u011bt\u0161\u00ed nev\u00fdhody extern\u00edho veden\u00ed \u00fa\u010detnictv\u00ed:<\/strong><\/h3>\n<ul>\n<li><strong>Pomalej\u0161\u00ed reak\u010dn\u00ed doba<\/strong>. Firma m\u00e1 v\u00edce klient\u016f, tak\u017ee se v\u00e1m nem\u016f\u017ee v\u017edy hned v\u011bnovat. N\u011bkdy si na odpov\u011b\u010f budete muset po\u010dkat.<\/li>\n<li><strong>Dra\u017e\u0161\u00ed p\u0159i v\u011bt\u0161\u00edm objemu spolupr\u00e1ce<\/strong>. Pokud \u00fa\u010detn\u00ed firmu vyt\u011b\u017euje natolik, \u017ee se v\u00e1m v\u011bnuje nap\u0159\u00edklad vysok\u00e9 des\u00edtky hodin m\u011bs\u00ed\u010dn\u011b, b\u00fdv\u00e1 ji\u017e dra\u017e\u0161\u00ed ne\u017e intern\u00ed \u010dlov\u011bk.<\/li>\n<li><strong>M\u00e1 fixn\u011b stanoven\u00e9 slu\u017eby<\/strong>. Extern\u00ed \u00fa\u010detn\u00ed nab\u00edz\u00ed slu\u017eby dle cen\u00edku a obvykle nen\u00ed mo\u017en\u00e9, aby pro v\u00e1s ud\u011blal(a) \u00fa\u010detn\u00ed slu\u017ebu, kterou neum\u00ed \u010di nenab\u00edz\u00ed.<\/li>\n<li><strong>Sd\u00edl\u00edte s n\u00ed citliv\u00e1 data<\/strong>. I kdy\u017e jsou extern\u00ed firmy v\u00e1zan\u00e9 ml\u010denlivost\u00ed, n\u011bkter\u00fdm firm\u00e1m m\u016f\u017ee b\u00fdt nep\u0159\u00edjemn\u00e9, \u017ee citliv\u00e1 data sd\u00edl\u00ed s t\u0159et\u00ed stranou a nemaj\u00ed je tak pln\u011b pod kontrolou.<\/li>\n<li><strong>Nev\u00edte p\u0159esn\u011b, kdo pro v\u00e1s pracuje<\/strong>. U extern\u00edch firem pro v\u00e1s mohou d\u011blat nezku\u0161en\u00ed brig\u00e1dn\u00edci, ani\u017e byste o tom v\u011bd\u011bli.<\/li>\n<\/ul>\n<p><strong>Zhodnocen\u00ed<\/strong>: extern\u00ed firma na \u00fa\u010detnictv\u00ed se vyplat\u00ed ka\u017ed\u00e9 men\u0161\u00ed a st\u0159edn\u00ed firm\u011b, kter\u00e1 \u00fa\u010detn\u011b zpracov\u00e1v\u00e1 \u0159\u00e1dov\u011b stovky <a href=\"https:\/\/money.cz\/novinky-a-tipy\/ucetnictvi-2\/ucetni-a-danove-doklady-rozdily-druhy-a-nalezitosti\/\">\u00fa\u010detn\u00edch doklad\u016f<\/a> m\u011bs\u00ed\u010dn\u011b. Takov\u00e1 firma obvykle za extern\u00ed veden\u00ed \u00fa\u010detnictv\u00ed zaplat\u00ed jen n\u011bkolik tis\u00edc korun a nemus\u00ed se o nic dal\u0161\u00edho starat.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hned na \u00favod d\u016fle\u017eit\u00e1 informace \u2013 v \u010dl\u00e1nku se v\u011bnujeme pouze veden\u00ed \u00fa\u010detnictv\u00ed (nebo da\u0148ov\u00e9 evidence), nikoliv mzdov\u00e9mu \u00fa\u010detnictv\u00ed. Mzdov\u00e9 \u00fa\u010detnictv\u00ed je samostatn\u00e1 discipl\u00edna, kterou &#8230;<\/p>\n","protected":false},"author":2,"featured_media":8540,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_searchwp_excluded":"","inline_featured_image":false,"footnotes":""},"categories":[6,35],"tags":[167,202,99,371],"class_list":["post-8539","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-2","category-ucetnictvi","tag-jednoduche-ucetnictvi","tag-podvojne-ucetnictvi","tag-ucetnictvi","tag-vyuziti-ucetniho-programu-ve-firme"],"acf":[],"_links":{"self":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/8539","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=8539"}],"version-history":[{"count":8,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/8539\/revisions"}],"predecessor-version":[{"id":13322,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/8539\/revisions\/13322"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/8540"}],"wp:attachment":[{"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=8539"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=8539"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/money.cz\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=8539"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}