[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.ivbp.cz\/k-cemu-se-vyuziva-nakladove-ucetnictvi\/#Article","mainEntityOfPage":"https:\/\/www.ivbp.cz\/k-cemu-se-vyuziva-nakladove-ucetnictvi\/","headline":"K \u010demu se vyu\u017e\u00edv\u00e1 n\u00e1kladov\u00e9 \u00fa\u010detnictv\u00ed?","name":"K \u010demu se vyu\u017e\u00edv\u00e1 n\u00e1kladov\u00e9 \u00fa\u010detnictv\u00ed?","description":"Jeho vyu\u017eit\u00ed je v organizaci pro vytv\u00e1\u0159en\u00ed i pro m\u011b\u0159en\u00ed finan\u010dn\u00edch prost\u0159edk\u016f, kter\u00e9 se vztahuj\u00ed k vyu\u017eit\u00ed zdroj\u016f, k jejich po\u0159\u00edzen\u00ed a k jejich vyu\u017eit\u00ed. Je to \u00fa\u010detnictv\u00ed a po\u010d\u00edt\u00e1n\u00ed, mohou se pou\u017e\u00edvat r\u016fzn\u00e9 statistick\u00e9 metody. A co se po\u010d\u00edt\u00e1? Samoz\u0159ejm\u011b, \u017ee n\u00e1klady a v\u00fdnosy, a jejich rozd\u00edly. Jinak \u0159e\u010deno, jedn\u00e1 se o \u010d\u00e1st \u00fa\u010detnictv\u00ed, &hellip; <a href=\"https:\/\/www.ivbp.cz\/k-cemu-se-vyuziva-nakladove-ucetnictvi\/\" class=\"more-link\">Continue reading <span class=\"screen-reader-text\">K \u010demu se vyu\u017e\u00edv\u00e1 n\u00e1kladov\u00e9 \u00fa\u010detnictv\u00ed?<\/span> <span class=\"meta-nav\">&rarr;<\/span><\/a>","datePublished":"2020-02-26","dateModified":"2023-04-29","author":{"@type":"Person","@id":"https:\/\/www.ivbp.cz\/author\/#Person","name":"ivbp.cz\n","url":"https:\/\/www.ivbp.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/383247cd769f7ac317a5bcda943ec48a3c79d996598ae4564ec21a0e178126d1?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/383247cd769f7ac317a5bcda943ec48a3c79d996598ae4564ec21a0e178126d1?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"ivbp.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.ivbp.cz\/wp-content\/uploads\/img_a375338_w1958_t1587031031.jpg","url":"https:\/\/www.ivbp.cz\/wp-content\/uploads\/img_a375338_w1958_t1587031031.jpg","height":0,"width":0},"url":"https:\/\/www.ivbp.cz\/k-cemu-se-vyuziva-nakladove-ucetnictvi\/","about":["Podnik\u00e1n\u00ed"],"wordCount":407,"articleBody":"  Jeho vyu\u017eit\u00ed je v organizaci pro vytv\u00e1\u0159en\u00ed i pro m\u011b\u0159en\u00ed finan\u010dn\u00edch prost\u0159edk\u016f, kter\u00e9 se vztahuj\u00ed k vyu\u017eit\u00ed zdroj\u016f, k jejich po\u0159\u00edzen\u00ed a k jejich vyu\u017eit\u00ed. Je to \u00fa\u010detnictv\u00ed a po\u010d\u00edt\u00e1n\u00ed, mohou se pou\u017e\u00edvat r\u016fzn\u00e9 statistick\u00e9 metody. A co se po\u010d\u00edt\u00e1? Samoz\u0159ejm\u011b, \u017ee n\u00e1klady a v\u00fdnosy, a jejich rozd\u00edly. Jinak \u0159e\u010deno, jedn\u00e1 se o \u010d\u00e1st \u00fa\u010detnictv\u00ed, kter\u00e9 je vnit\u0159n\u00ed z\u00e1le\u017eitost\u00ed organizace, a kter\u00e1 m\u00e1 na starost \u010di za \u00fakol poskytovat ekonomick\u00e9 informace. Ty mohou slou\u017eit \u0159\u00edd\u00edc\u00edm pracovn\u00edk\u016fm dan\u00e9 organizace p\u0159i pl\u00e1nov\u00e1n\u00ed i rozhodov\u00e1n\u00ed a ke kontrole. V podnikov\u00e9 praxi je mo\u017enost n\u00e1kladov\u00e9 \u00fa\u010detnictv\u00ed vyu\u017e\u00edt u kontroly n\u011bkolika oblast\u00ed. Jedn\u00e1 se nap\u0159\u00edklad o kontrolu zaji\u0161t\u011bn\u00ed u organizace v\u00fdnos\u016f i n\u00e1klad\u016f. A to kompletn\u00edch. Jako c\u00edl je zde po\u017eadavek, aby byla zaji\u0161t\u011bna minimalizace n\u00e1klad\u016f a tak se dos\u00e1hla co nejv\u011bt\u0161\u00ed hospod\u00e1rnost. Po\u017eadavkem tak\u00e9 m\u016f\u017ee b\u00fdt zv\u00fd\u0161en\u00ed p\u0159\u00ednosu kone\u010dn\u00e9 produkce organizace. To m\u00e1 tak\u00e9 souvislost s hospod\u00e1rnost\u00ed u jednotliv\u00fdch st\u0159edisek u organizace. Z toho d\u016fvodu se porovn\u00e1v\u00e1 jejich hospoda\u0159en\u00ed s rozpo\u010dtem, kter\u00fd je p\u0159edem stanoven\u00fd a zji\u0161\u0165uj\u00ed se tak\u00e9 i jejich p\u0159\u00ednosy pro organizaci. N\u00e1kladov\u00e9 \u00fa\u010detnictv\u00edm\u00e1 za \u00fakol poskytovat informace, kter\u00e9 lze vyu\u017e\u00edt v r\u00e1mci podnikatelsk\u00e9 procesu, konkr\u00e9tn\u011b jeho \u0159\u00edzen\u00ed. P\u0159itom ji\u017e zde bylo rozhodnuto o odbytu, koncov\u00fdch z\u00e1kazn\u00edc\u00edch a tak\u00e9 o velikosti kapacit. To, \u017ee se uv\u00e1d\u00ed, \u017ee nejv\u011bt\u0161\u00edm prostorem je \u0159\u00edzen\u00ed n\u00e1klad\u016f, ale m\u00e1 p\u0159\u00edmou souvislost s \u0159\u00edzen\u00edm zisku a v\u00fdnos\u016f. V praxi je mo\u017enost n\u00e1kladov\u00e9 \u00fa\u010detnictv\u00ed vyu\u017e\u00edt u kontroly dal\u0161\u00ed oblast\u00ed a tou je sledov\u00e1n\u00ed vnit\u0159n\u00edch jev\u016f v organizaci. T\u011bmi mohou nap\u0159\u00edklad b\u00fdt n\u00e1klady v\u00e1zan\u00e9 ve v\u00fdrobc\u00edch, nebo skute\u010dn\u00e9 n\u00e1klady organizace. Pokud se jedn\u00e1 o v\u00fdrobky, tak se kontroluj\u00ed n\u00e1klady na n\u011b a porovn\u00e1vaj\u00ed se s n\u00e1klady, kter\u00e9 byly ji\u017e p\u0159edem stanoven\u00e9. K \u010demu tyto informace slou\u017e\u00ed? K rozhodov\u00e1n\u00ed o cen\u00e1ch, kter\u00e9 budou za v\u00fdrobek po\u017eadovan\u00e9. Ale tak\u00e9 k samotn\u00e9 v\u00fdrob\u011b, zda je nav\u00fd\u0161it nebo naopak sn\u00ed\u017eit.                                                                                                                                                                                                                                                                                                                                                                                         3.8\/5 - (10 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"K \u010demu se vyu\u017e\u00edv\u00e1 n\u00e1kladov\u00e9 \u00fa\u010detnictv\u00ed?","item":"https:\/\/www.ivbp.cz\/k-cemu-se-vyuziva-nakladove-ucetnictvi\/#breadcrumbitem"}]}]