[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.katel.cz\/hospodareni-firmy\/#Article","mainEntityOfPage":"https:\/\/www.katel.cz\/hospodareni-firmy\/","headline":"Hospoda\u0159en\u00ed firmy","name":"Hospoda\u0159en\u00ed firmy","description":"N\u00e1kladyu podnik\u00e1n\u00ed se vysv\u011btluj\u00ed jako spot\u0159eba majetku firmy, kter\u00e1 je hodnotov\u011b vyj\u00e1d\u0159en\u00e1. P\u0159itom se jedn\u00e1 o spot\u0159ebu, kter\u00e1 byla \u00fa\u010deln\u011b […]","datePublished":"2019-11-02","dateModified":"2023-05-26","author":{"@type":"Person","@id":"https:\/\/www.katel.cz\/author\/devene\/#Person","name":"devene","url":"https:\/\/www.katel.cz\/author\/devene\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/d81a95b988e562d8ac0fc1eb5578e43f924bf78e85c5259f0dcab44a306610fa?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/d81a95b988e562d8ac0fc1eb5578e43f924bf78e85c5259f0dcab44a306610fa?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"katel.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.katel.cz\/wp-content\/uploads\/img_a362010_w4270_t1575041127.jpg","url":"https:\/\/www.katel.cz\/wp-content\/uploads\/img_a362010_w4270_t1575041127.jpg","height":0,"width":0},"url":"https:\/\/www.katel.cz\/hospodareni-firmy\/","about":["Byznys"],"wordCount":444,"articleBody":"N\u00e1kladyu podnik\u00e1n\u00ed se vysv\u011btluj\u00ed jako spot\u0159eba majetku firmy, kter\u00e1 je hodnotov\u011b vyj\u00e1d\u0159en\u00e1. P\u0159itom se jedn\u00e1 o spot\u0159ebu, kter\u00e1 byla \u00fa\u010deln\u011b firmou vynalo\u017een\u00e1 na z\u00edsk\u00e1n\u00ed v\u00fdnos\u016f. Ty jsouzase hodnotov\u011b vyj\u00e1d\u0159en\u00e9 v\u00fdsledky u \u010dinnosti firmy a to za ur\u010dit\u00e9 obdob\u00ed. V\u00fdsledek hospoda\u0159en\u00ed za dan\u00e9 obdob\u00ed je d\u00e1n rozd\u00edlem n\u00e1klad\u016f a v\u00fdnos\u016f. Ty ale nemus\u00ed b\u00fdt spojen\u00e9 s finan\u010dn\u00edmi toky dan\u00e9ho obdob\u00ed. Zde m\u016f\u017ee doj\u00edt k v\u00fdrob\u011b v\u00fdrobk\u016f, kter\u00e9 nebyly je\u0161t\u011b prodan\u00e9.  Nebo do\u0161lo k prodeji v\u00fdrobk\u016f, ale odb\u011bratel za n\u011b je\u0161t\u011b nezaplatil. Dal\u0161\u00ed polo\u017ekou charakterizuj\u00edc\u00ed v\u00fdsledky \u010dinnosti firmy jsou v\u00fdkony, kter\u00e9 jsou tvo\u0159eny nejen tr\u017ebami, ale tak\u00e9 i zm\u011bnou stavu vnitropodnikov\u00fdch z\u00e1sob.\tZ\u00e1v\u011brkov\u00fd \u00fa\u010detn\u00ed v\u00fdkazT\u00edm se ozna\u010duje v\u00fdkaz zisk\u016f a ztr\u00e1t, tedy vztah mezi v\u00fdnosy firmy, kter\u00e9 byly dosa\u017een\u00e9 v ur\u010dit\u00e9m obdob\u00ed a n\u00e1klady spojen\u00fdmi s jejich vytvo\u0159en\u00edm. Uveden\u00fd v\u00fdkaz m\u00e1 rozd\u011blen\u00e9 v\u00fdnosy i n\u00e1klady rozd\u011bleny na provozn\u00ed, finan\u010dn\u00ed a mimo\u0159\u00e1dn\u00e9. Hlavn\u00edmi v\u00fdnosy u v\u00fdrobn\u00ed firmy jsou tr\u017eby za prodej v\u00fdrobk\u016f a slu\u017eeb. Pokud se jedn\u00e1 o obchodn\u00ed podnik, kde je zaji\u0161\u0165ov\u00e1n ob\u011bh zbo\u017e\u00ed a soust\u0159e\u010fuj\u00ed se v\u00fdrobky a slu\u017eby, tak zde je d\u00e1no, \u017ee rozd\u00edl v\u00fdnos\u016f a n\u00e1klad\u016f p\u0159edstavuje v\u00fdsledek hospoda\u0159en\u00ed, zde tedy zisk nebo ztr\u00e1tu.\tHledisko hodnocen\u00ed v\u00fdkonnosti firmyJedn\u00e1 se o nejd\u016fle\u017eit\u011bj\u0161\u00ed ukazatel v\u00fdsledku hospoda\u0159en\u00ed, a asi nejl\u00e9pe je ur\u010den\u00ed tohoto v\u00fdsledku po zdan\u011bn\u00ed. Ot\u00e1zkou evidov\u00e1n\u00edm n\u00e1klad\u016f a v\u00fdnos\u016f pro pot\u0159eby \u0159\u00edzen\u00ed a rozhodov\u00e1n\u00ed v podnik\u00e1n\u00ed se zab\u00fdv\u00e1 mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed, kde jsou z\u00e1kladn\u00edm n\u00e1strojem kalkulace a jim odpov\u00eddaj\u00edc\u00ed kalkula\u010dn\u00ed t\u0159\u00edd\u011bn\u00ed n\u00e1klad\u016f. Ty, kter\u00e9 p\u0159\u00edmo souvisej\u00ed s v\u00fdkonem, se ozna\u010duj\u00ed jako p\u0159\u00edm\u00e9. Pokud souvis\u00ed s v\u00edce druhy v\u00fdkon\u016f, tak se jedn\u00e1 o nep\u0159\u00edm\u00e9 n\u00e1klady, ty se v praxi mohou ozna\u010dovat jako re\u017eijn\u00ed. Mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed d\u00e1le n\u00e1klady rozd\u011bluje na variabiln\u00ed, kter\u00e9 se m\u011bn\u00ed v z\u00e1vislosti na objemu v\u00fdroby a na fixn\u00ed, kter\u00e9 jsou z kr\u00e1tkodob\u00e9ho hlediska nez\u00e1visl\u00e9 na objemu v\u00fdroby a vznikaj\u00ed v d\u016fsledku investov\u00e1n\u00ed do dlouhodob\u00e9ho majetku.                                                                                                                                                                                                                                                                                                                                                                                        4.8\/5 - (13 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Hospoda\u0159en\u00ed firmy","item":"https:\/\/www.katel.cz\/hospodareni-firmy\/#breadcrumbitem"}]}]