{"id":375,"date":"2023-02-25T09:50:21","date_gmt":"2023-02-25T08:50:21","guid":{"rendered":"https:\/\/orangeacademy.cz\/clanky\/?p=375"},"modified":"2023-02-25T09:50:32","modified_gmt":"2023-02-25T08:50:32","slug":"manazerske-ucetnictvi-vite-co-obnasi","status":"publish","type":"post","link":"https:\/\/orangeacademy.cz\/clanky\/manazerske-ucetnictvi-vite-co-obnasi\/","title":{"rendered":"Mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed &#8211; V\u00edte, co obn\u00e1\u0161\u00ed?"},"content":{"rendered":"<p>Zaj\u00edm\u00e1te se o mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed? V \u010dl\u00e1nku se dozv\u00edte, k \u010demu slou\u017e\u00ed a jak\u00e9 jsou jeho hlavn\u00ed metody. Na <strong>p\u0159\u00edkladech<\/strong> v\u00e1m uk\u00e1\u017eeme, jak je pou\u017e\u00edvat v praxi.<\/p>\n<h2>Mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed \u2013 charakteristika<\/h2>\n<p>Mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed slou\u017e\u00ed pro sledov\u00e1n\u00ed hospoda\u0159en\u00ed <strong>uvnit\u0159 podniku<\/strong> (vnitropodnikov\u00fdch \u00fatvar\u016f). Poskytuje informace p\u0159edev\u0161\u00edm podnikov\u00e9mu managementu pro jeho spr\u00e1vn\u00e9 \u0159\u00edzen\u00ed podniku.<\/p>\n<p>Klasick\u00e9, resp. finan\u010dn\u00ed \u00fa\u010detnictv\u00ed oproti mana\u017eersk\u00e9mu eviduje \u00fa\u010detn\u00ed p\u0159\u00edpady jako <strong>celek.<\/strong> Informace jsou z n\u011bj p\u0159ed\u00e1v\u00e1ny da\u0148ov\u00fdm org\u00e1n\u016fm, v\u011b\u0159itel\u016fm apod., kte\u0159\u00ed je pot\u0159ebuj\u00ed.<\/p>\n<p><strong>Hlavn\u00edm \u00fakolem<\/strong> mana\u017eersk\u00e9ho (vnitropodnikov\u00e9ho) \u00fa\u010detnictv\u00ed je poskytovat a zaji\u0161\u0165ovat:<\/p>\n<ul>\n<li>\u00fadaje pro finan\u010dn\u00ed \u00fa\u010detnictv\u00ed,<\/li>\n<li>informace o n\u00e1kladech, v\u00fdnosech a hospod\u00e1\u0159sk\u00e9m v\u00fdsledku vnitropodnikov\u00fdch \u00fatvar\u016f (st\u0159edisek),<\/li>\n<li>kontrolu vzniku n\u00e1klad\u016f (controlling).<\/li>\n<\/ul>\n<p>Od finan\u010dn\u00edho \u00fa\u010detnictv\u00ed se li\u0161\u00ed i sledovan\u00fdm obdob\u00edm, kter\u00e9 b\u00fdv\u00e1 krat\u0161\u00ed. Nap\u0159\u00edklad je j\u00edm kalend\u00e1\u0159n\u00ed m\u011bs\u00edc nebo \u010dtvrtlet\u00ed.<\/p>\n<h2>Co je to controlling?<\/h2>\n<p>Jedn\u00e1 se o <strong>metodu \u0159\u00edzen\u00ed podniku.<\/strong> Controlling vyu\u017e\u00edv\u00e1 \u00fadaje jak z finan\u010dn\u00edho, tak mana\u017eersk\u00e9ho \u00fa\u010detnictv\u00ed. P\u0159i\u010dem\u017e nejd\u016fle\u017eit\u011bj\u0161\u00ed jsou pro n\u011bj kalkulovan\u00e9 ceny v\u00fdrobk\u016f nebo slu\u017eeb. M\u00e1 za \u00fakol sledovat n\u00e1klady z minulosti, ale soust\u0159edit se i na budoucnost a v\u00fdvoj podniku po finan\u010dn\u00ed str\u00e1nce.<\/p>\n<h2>Metoda kalkulace<\/h2>\n<p>Kalkulace slou\u017e\u00ed k p\u0159edb\u011b\u017en\u00e9mu nebo n\u00e1sledn\u00e9mu <strong>zji\u0161t\u011bn\u00ed cen a n\u00e1klad\u016f<\/strong> na kalkula\u010dn\u00ed jednici. Tou m\u016f\u017ee b\u00fdt elektrick\u00e1 energie v kilowatthodin\u00e1ch, velikost pronajat\u00e9 plochy apod.<\/p>\n<h3>Kalkula\u010dn\u00ed vzorec<\/h3>\n<p>Kalkula\u010dn\u00ed vzorec se skl\u00e1d\u00e1 z <strong>p\u0159\u00edm\u00fdch a nep\u0159\u00edm\u00fdch n\u00e1klad\u016f.<\/strong> Nej\u010dast\u011bji ho tvo\u0159\u00ed n\u00e1sleduj\u00edc\u00ed polo\u017eky:<\/p>\n<table>\n<tbody>\n<tr>\n<td><span style=\"font-weight: 400;\">P\u0159\u00edm\u00fd materi\u00e1l<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">P\u0159\u00edm\u00e9 mzdy<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Ostatn\u00ed p\u0159\u00edm\u00e9 n\u00e1klady<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">V\u00fdrobn\u00ed re\u017eie<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong>Vlastn\u00ed n\u00e1klady v\u00fdroby<\/strong><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Z\u00e1sobovac\u00ed re\u017eie (m\u016f\u017ee b\u00fdt sou\u010d\u00e1st\u00ed spr\u00e1vn\u00ed)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Spr\u00e1vn\u00ed re\u017eie<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong>Vlastn\u00ed n\u00e1klady v\u00fdkonu<\/strong><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Odbytov\u00e9 n\u00e1klady<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong>\u00dapln\u00e9 vlastn\u00ed n\u00e1klady v\u00fdkonu<\/strong><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Zisk<\/span><\/td>\n<\/tr>\n<tr>\n<td><strong>Prodejn\u00ed cena<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>P\u0159\u00edm\u00e9 (jednicov\u00e9) n\u00e1klady<\/strong> lze p\u0159\u00edmo a p\u0159esn\u011b stanovit na kalkula\u010dn\u00ed jednici. <strong>Nep\u0159\u00edm\u00e9 (re\u017eijn\u00ed) n\u00e1klady<\/strong> jsou spole\u010dn\u00e9 n\u00e1klady, kter\u00e9 nemaj\u00ed p\u0159\u00edm\u00fd vztah k objemu v\u00fdkon\u016f. Proto je jejich rozpo\u010dtov\u00e1n\u00ed slo\u017eit\u011bj\u0161\u00ed.<\/p>\n<p>Existuj\u00ed t\u0159i zp\u016fsoby v\u00fdpo\u010dtu nep\u0159\u00edm\u00fdch n\u00e1klad\u016f. N\u00ed\u017ee si je rozebereme a ty slo\u017eit\u011bj\u0161\u00ed <strong>uk\u00e1\u017eeme na p\u0159\u00edkladech.<\/strong><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-380\" src=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2019\/07\/manazerske_ucetnictvi_2.jpg\" alt=\"mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed p\u0159\u00edklady\" width=\"1920\" height=\"1280\" srcset=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2019\/07\/manazerske_ucetnictvi_2.jpg 1920w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2019\/07\/manazerske_ucetnictvi_2-460x307.jpg 460w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2019\/07\/manazerske_ucetnictvi_2-768x512.jpg 768w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2019\/07\/manazerske_ucetnictvi_2-930x620.jpg 930w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2019\/07\/manazerske_ucetnictvi_2-1080x720.jpg 1080w\" sizes=\"(max-width: 1920px) 100vw, 1920px\" \/><\/p>\n<h3>Kalkulace d\u011blen\u00edm<\/h3>\n<p>Nejsnaz\u0161\u00edm zp\u016fsobem stanoven\u00ed re\u017eijn\u00edch n\u00e1klad\u016f na kalkula\u010dn\u00ed jednici je prost\u00e9 d\u011blen\u00ed. Pouze se celkov\u00e1 \u010d\u00e1stka rozpo\u010dtovan\u00fdch n\u00e1klad\u016f vyd\u011bl\u00ed pl\u00e1novan\u00fdm mno\u017estv\u00edm v\u00fdrobk\u016f. Tuto metodu lze pou\u017e\u00edt pouze v p\u0159\u00edpad\u011b, kdy podnik vyr\u00e1b\u00ed <strong>jeden druh v\u00fdrobku.<\/strong><\/p>\n<h3>Kalkulace d\u011blen\u00edm pomoc\u00ed pom\u011brov\u00fdch \u010d\u00edsel<\/h3>\n<p>Tento zp\u016fsob kalkulace se vyu\u017e\u00edv\u00e1, pokud podnik vyr\u00e1b\u00ed <strong>n\u011bkolik druh\u016f stejnorod\u00fdch v\u00fdrobk\u016f,<\/strong> kter\u00e9 se li\u0161\u00ed jen nepatrn\u011b, nap\u0159\u00edklad rozm\u011bry. Princip spo\u010d\u00edv\u00e1 v p\u0159epo\u010dtu v\u00fdroby pomoc\u00ed pom\u011brov\u00fdch \u010d\u00edsel na z\u00e1kladn\u00ed v\u00fdrobek.<\/p>\n<h4>P\u0158\u00cdKLAD<\/h4>\n<p>Podnik vyr\u00e1b\u00ed t\u0159i druhy se\u0161it\u016f form\u00e1tu A4 (linkovan\u00fd, nelinkovan\u00fd a \u010dtvere\u010dkovan\u00fd), kter\u00e9 se li\u0161\u00ed po\u010dtem list\u016f (ty budeme p\u0159epo\u010d\u00edt\u00e1vat). Spole\u010dn\u00e9 re\u017eijn\u00ed n\u00e1klady t\u011bchto druh\u016f se\u0161it\u016f jsou 358.690 K\u010d. Za z\u00e1kladn\u00ed se pova\u017euje se\u0161it A4 linkovan\u00fd.<\/p>\n<table>\n<tbody>\n<tr>\n<td>\n<p style=\"text-align: left;\"><strong>\u00dadaje o se\u0161itech<\/strong><\/p>\n<\/td>\n<td style=\"text-align: left;\"><strong>V\u00fdroba v kusech<\/strong><\/td>\n<td style=\"text-align: left;\"><strong>Po\u010det list\u016f<\/strong><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">A4 linkovan\u00fd\u00a0<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">20.000<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">40<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">A4 nelinkovan\u00fd<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">15.000<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">20<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">A4 \u010dtvere\u010dkovan\u00fd<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">10.000<\/span><\/td>\n<td style=\"text-align: left;\"><span style=\"font-weight: 400;\">60<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u0158e\u0161en\u00ed:<\/strong><\/p>\n<p>V tomto p\u0159\u00edklad\u011b jsou pom\u011brov\u00e1 \u010d\u00edsla n\u00e1sleduj\u00edc\u00ed: 1 : 0,5 : 1,5. P\u0159epo\u010det n\u00e1klad\u016f v korun\u00e1ch pak bude vypadat takto:<\/p>\n<ul>\n<li>linkovan\u00fd A4 20.000 x 1 = 20.000 K\u010d<\/li>\n<li>nelinkovan\u00fd A4 15.000 x 0,5 = 7.500 K\u010d<\/li>\n<li>\u010dtvere\u010dkovan\u00fd A4 10.000 x 1,5 = 15.000 K\u010d<\/li>\n<\/ul>\n<p><strong>Celkem<\/strong> 42.500 K\u010d<\/p>\n<p>Re\u017eijn\u00ed n\u00e1klad na jeden se\u0161it: 358.690 \/ 42.500 = 8,4 K\u010d<\/p>\n<p><a href=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2019\/07\/manazerske_ucetnictvi_1.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-large wp-image-379\" src=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2019\/07\/manazerske_ucetnictvi_1-930x620.jpg\" alt=\"mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed n\u00e1stroje a metody\" width=\"930\" height=\"620\" srcset=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2019\/07\/manazerske_ucetnictvi_1-930x620.jpg 930w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2019\/07\/manazerske_ucetnictvi_1-460x307.jpg 460w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2019\/07\/manazerske_ucetnictvi_1-768x512.jpg 768w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2019\/07\/manazerske_ucetnictvi_1-1080x720.jpg 1080w, https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2019\/07\/manazerske_ucetnictvi_1.jpg 1920w\" sizes=\"(max-width: 930px) 100vw, 930px\" \/><\/a><\/p>\n<h3>Kalkulace p\u0159ir\u00e1\u017ekov\u00e1<\/h3>\n<p>U n\u00e1kladov\u011b <strong>r\u016fznorod\u00fdch v\u00fdrobk\u016f<\/strong> je t\u0159eba pou\u017e\u00edt p\u0159ir\u00e1\u017ekovou kalkulaci kv\u016fli r\u016fzn\u00e9 v\u00fd\u0161i n\u00e1klad\u016f v kalkula\u010dn\u00edch jednotk\u00e1ch. Nep\u0159\u00edm\u00e9 n\u00e1klady se ur\u010d\u00ed pomoc\u00ed p\u0159ir\u00e1\u017eky, kter\u00e1 vyjad\u0159uje jejich pom\u011br k rozvrhov\u00e9 z\u00e1kladn\u011b. Ta m\u016f\u017ee b\u00fdt zad\u00e1na v pen\u011b\u017en\u00edm vyj\u00e1d\u0159en\u00ed (p\u0159\u00edm\u00fd materi\u00e1l, mzdy, &#8230;), nebo natur\u00e1ln\u011b (normohodiny d\u011bln\u00edk\u016f apod.). Rozvrhovou z\u00e1kladnu si ur\u010duje \u00fa\u010detn\u00ed jednotka sama.<\/p>\n<p>Peka\u0159stv\u00ed Barton\u011bk bude vyr\u00e1b\u011bt p\u0159\u00ed\u0161t\u00ed m\u011bs\u00edc dva druhy v\u00fdrobk\u016f: p\u0161eni\u010dno-\u017eitn\u00fd chl\u00e9b a cere\u00e1ln\u00ed bagety. Na pe\u010divo jsou tyto <strong>p\u0159\u00edm\u00e9 n\u00e1klady:<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td><strong>Druh pe\u010diva<\/strong><\/td>\n<td><strong>P\u0159\u00edm\u00fd materi\u00e1l\u00a0\u00a0\u00a0<\/strong><\/td>\n<td><strong>P\u0159\u00edm\u00e9 mzdy<\/strong><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">P\u0161eni\u010dno-\u017eitn\u00fd chl\u00e9b<\/span><\/td>\n<td><span style=\"font-weight: 400;\">15 K\u010d\u00a0\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\">20 K\u010d<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Cere\u00e1ln\u00ed bageta\u00a0<\/span><\/td>\n<td><span style=\"font-weight: 400;\"> 9 K\u010d<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10 K\u010d<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Spole\u010dn\u00e1 v\u00fdrobn\u00ed re\u017eie je 46.000 K\u010d, spr\u00e1vn\u00ed re\u017eie \u010din\u00ed 10.000 K\u010d. Peka\u0159stv\u00ed chce up\u00e9ct <strong>6.000 p\u0161eni\u010dno-\u017eitn\u00fdch chleb\u016f<\/strong> a <strong>4.500 cere\u00e1ln\u00edch baget.<\/strong> Rozvrhovou z\u00e1kladnou jsou <strong>p\u0159\u00edm\u00e9 mzdy.<\/strong><\/p>\n<p><strong>\u0158e\u0161en\u00ed:<\/strong><\/p>\n<p>V\u00fdpo\u010det rozvrhov\u00e9 z\u00e1kladny: (6.000 x 20) + (4.500 x 10) = 120.000 + 45.000 tj. <strong>165.000 K\u010d<\/strong><br \/>\nRe\u017eijn\u00ed p\u0159ir\u00e1\u017eka v\u00fdrobn\u00ed re\u017eie: (46.000 \/ 165.000) x 100 \u2250 <strong>28%<\/strong><br \/>\nRe\u017eijn\u00ed p\u0159ir\u00e1\u017eka spr\u00e1vn\u00ed re\u017eie: (10.000\/ 165.000) x 100 \u2250 <strong>6%<\/strong><\/p>\n<p><strong>P\u0159edb\u011b\u017en\u00e1 kalkulace:<\/strong><\/p>\n<table>\n<tbody>\n<tr>\n<td><\/td>\n<td><strong>P\u0161eni\u010dno-\u017eitn\u00fd chl\u00e9b<\/strong><\/td>\n<td><strong>Cere\u00e1ln\u00ed bageta<\/strong><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">P\u0159\u00edm\u00fd materi\u00e1l<\/span><\/td>\n<td><span style=\"font-weight: 400;\">15 K\u010d<\/span><\/td>\n<td><span style=\"font-weight: 400;\">9 K\u010d<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">P\u0159\u00edm\u00e9 mzdy<\/span><\/td>\n<td><span style=\"font-weight: 400;\">20 K\u010d<\/span><\/td>\n<td><span style=\"font-weight: 400;\">10 K\u010d<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">V\u00fdrobn\u00ed re\u017eie 28% k p\u0159\u00edm\u00fdm mzd\u00e1m<\/span><\/td>\n<td><span style=\"font-weight: 400;\">5,6 K\u010d (20 x 0,28)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">2,8 K\u010d (10 x 0,28)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Spr\u00e1vn\u00ed re\u017eie 6% k p\u0159\u00edm\u00fdm mzd\u00e1m<\/span><\/td>\n<td><span style=\"font-weight: 400;\">1,2 K\u010d (20 x 0,06)<\/span><\/td>\n<td><span style=\"font-weight: 400;\">0,6 K\u010d (10 x 0,06)<\/span><\/td>\n<\/tr>\n<tr>\n<td><span style=\"font-weight: 400;\">Vlastn\u00ed n\u00e1klady v\u00fdkonu<\/span><\/td>\n<td><span style=\"font-weight: 400;\">41,8 K\u010d<\/span><\/td>\n<td><span style=\"font-weight: 400;\">22,4 K\u010d<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Kalkulace jsou d\u016fle\u017eitou metodou pou\u017e\u00edvanou v mana\u017eersk\u00e9m \u00fa\u010detnictv\u00ed. Pokud se chcete nau\u010dit i <strong>dal\u0161\u00ed oblasti,<\/strong> p\u0159ihlaste se na <a href=\"https:\/\/orangeacademy.cz\/kurzy-ucetnictvi\" target=\"_blank\" rel=\"noopener noreferrer\">kurz \u00fa\u010detnictv\u00ed od Orange Academy<\/a>.<\/p>\n<p>&nbsp;<\/p>\n<span class='mb-center maxbutton-3-center'><span class='maxbutton-3-container mb-container'><a class=\"maxbutton-3 maxbutton maxbutton-rekvalifikacni-kurzy\" target=\"_blank\" title=\"Rekvalifika\u010dn\u00ed kurzy\" rel=\"noopener\" href=\"https:\/\/orangeacademy.cz\/rekvalifikacni-kurzy\/\"><span class='mb-text'>Pod\u00edvejte se na rekvalifika\u010dn\u00ed kurzy<\/span><\/a><\/span><\/span>\n","protected":false},"excerpt":{"rendered":"<p>Zaj\u00edm\u00e1te se o mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed? V \u010dl\u00e1nku se dozv\u00edte, k \u010demu slou\u017e\u00ed a jak\u00e9 jsou jeho hlavn\u00ed metody. Na p\u0159\u00edkladech v\u00e1m uk\u00e1\u017eeme, jak je pou\u017e\u00edvat v praxi. Mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed \u2013 charakteristika Mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed slou\u017e\u00ed pro sledov\u00e1n\u00ed hospoda\u0159en\u00ed uvnit\u0159 podniku (vnitropodnikov\u00fdch \u00fatvar\u016f). Poskytuje informace p\u0159edev\u0161\u00edm podnikov\u00e9mu managementu pro jeho spr\u00e1vn\u00e9 \u0159\u00edzen\u00ed podniku. Klasick\u00e9, resp. finan\u010dn\u00ed \u00fa\u010detnictv\u00ed [&hellip;]<\/p>\n","protected":false},"author":5,"featured_media":523,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[14,9],"tags":[51,6,17],"class_list":["post-375","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-a-dane","category-vzdelavani","tag-kalkulace","tag-nabidka-kurzu","tag-ucetnictvi"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed - V\u00edte, co obn\u00e1\u0161\u00ed?<\/title>\n<meta name=\"description\" content=\"Zaj\u00edm\u00e1te se o mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed? V \u010dl\u00e1nku se dozv\u00edte, k \u010demu slou\u017e\u00ed a jak\u00e9 jsou jeho hlavn\u00ed metody. Na p\u0159\u00edkladech v\u00e1m uk\u00e1\u017eeme, jak je pou\u017e\u00edvat v praxi.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/orangeacademy.cz\/clanky\/manazerske-ucetnictvi-vite-co-obnasi\/\" \/>\n<meta property=\"og:locale\" content=\"cs_CZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed - V\u00edte, co obn\u00e1\u0161\u00ed?\" \/>\n<meta property=\"og:description\" content=\"Zaj\u00edm\u00e1te se o mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed? V \u010dl\u00e1nku se dozv\u00edte, k \u010demu slou\u017e\u00ed a jak\u00e9 jsou jeho hlavn\u00ed metody. Na p\u0159\u00edkladech v\u00e1m uk\u00e1\u017eeme, jak je pou\u017e\u00edvat v praxi.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/orangeacademy.cz\/clanky\/manazerske-ucetnictvi-vite-co-obnasi\/\" \/>\n<meta property=\"og:site_name\" content=\"Blog Orange Academy\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/OrangeAcademy.sro\" \/>\n<meta property=\"article:published_time\" content=\"2023-02-25T08:50:21+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2023-02-25T08:50:32+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2019\/07\/manazerske_ucetnictvi.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1920\" \/>\n\t<meta property=\"og:image:height\" content=\"1200\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Mark\u00e9ta Kade\u0159\u00e1bkov\u00e1\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Napsal(a)\" \/>\n\t<meta name=\"twitter:data1\" content=\"Mark\u00e9ta Kade\u0159\u00e1bkov\u00e1\" \/>\n\t<meta name=\"twitter:label2\" content=\"Odhadovan\u00e1 doba \u010dten\u00ed\" \/>\n\t<meta name=\"twitter:data2\" content=\"5 minut\" \/>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed - V\u00edte, co obn\u00e1\u0161\u00ed?","description":"Zaj\u00edm\u00e1te se o mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed? V \u010dl\u00e1nku se dozv\u00edte, k \u010demu slou\u017e\u00ed a jak\u00e9 jsou jeho hlavn\u00ed metody. Na p\u0159\u00edkladech v\u00e1m uk\u00e1\u017eeme, jak je pou\u017e\u00edvat v praxi.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/orangeacademy.cz\/clanky\/manazerske-ucetnictvi-vite-co-obnasi\/","og_locale":"cs_CZ","og_type":"article","og_title":"Mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed - V\u00edte, co obn\u00e1\u0161\u00ed?","og_description":"Zaj\u00edm\u00e1te se o mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed? V \u010dl\u00e1nku se dozv\u00edte, k \u010demu slou\u017e\u00ed a jak\u00e9 jsou jeho hlavn\u00ed metody. Na p\u0159\u00edkladech v\u00e1m uk\u00e1\u017eeme, jak je pou\u017e\u00edvat v praxi.","og_url":"https:\/\/orangeacademy.cz\/clanky\/manazerske-ucetnictvi-vite-co-obnasi\/","og_site_name":"Blog Orange Academy","article_publisher":"https:\/\/www.facebook.com\/OrangeAcademy.sro","article_published_time":"2023-02-25T08:50:21+00:00","article_modified_time":"2023-02-25T08:50:32+00:00","og_image":[{"width":1920,"height":1200,"url":"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2019\/07\/manazerske_ucetnictvi.jpg","type":"image\/jpeg"}],"author":"Mark\u00e9ta Kade\u0159\u00e1bkov\u00e1","twitter_card":"summary_large_image","twitter_misc":{"Napsal(a)":"Mark\u00e9ta Kade\u0159\u00e1bkov\u00e1","Odhadovan\u00e1 doba \u010dten\u00ed":"5 minut"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/orangeacademy.cz\/clanky\/manazerske-ucetnictvi-vite-co-obnasi\/#article","isPartOf":{"@id":"https:\/\/orangeacademy.cz\/clanky\/manazerske-ucetnictvi-vite-co-obnasi\/"},"author":{"name":"Mark\u00e9ta Kade\u0159\u00e1bkov\u00e1","@id":"https:\/\/orangeacademy.cz\/clanky\/#\/schema\/person\/c89781e6fd070908cfbb615dff8519cb"},"headline":"Mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed &#8211; V\u00edte, co obn\u00e1\u0161\u00ed?","datePublished":"2023-02-25T08:50:21+00:00","dateModified":"2023-02-25T08:50:32+00:00","mainEntityOfPage":{"@id":"https:\/\/orangeacademy.cz\/clanky\/manazerske-ucetnictvi-vite-co-obnasi\/"},"wordCount":987,"commentCount":0,"image":{"@id":"https:\/\/orangeacademy.cz\/clanky\/manazerske-ucetnictvi-vite-co-obnasi\/#primaryimage"},"thumbnailUrl":"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2019\/07\/manazerske_ucetnictvi.jpg","keywords":["Kalkulace","Nab\u00eddka kurz\u016f","\u00da\u010detnictv\u00ed"],"articleSection":["\u00da\u010detnictv\u00ed a dan\u011b","Vzd\u011bl\u00e1v\u00e1n\u00ed"],"inLanguage":"cs","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/orangeacademy.cz\/clanky\/manazerske-ucetnictvi-vite-co-obnasi\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/orangeacademy.cz\/clanky\/manazerske-ucetnictvi-vite-co-obnasi\/","url":"https:\/\/orangeacademy.cz\/clanky\/manazerske-ucetnictvi-vite-co-obnasi\/","name":"Mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed - V\u00edte, co obn\u00e1\u0161\u00ed?","isPartOf":{"@id":"https:\/\/orangeacademy.cz\/clanky\/#website"},"primaryImageOfPage":{"@id":"https:\/\/orangeacademy.cz\/clanky\/manazerske-ucetnictvi-vite-co-obnasi\/#primaryimage"},"image":{"@id":"https:\/\/orangeacademy.cz\/clanky\/manazerske-ucetnictvi-vite-co-obnasi\/#primaryimage"},"thumbnailUrl":"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2019\/07\/manazerske_ucetnictvi.jpg","datePublished":"2023-02-25T08:50:21+00:00","dateModified":"2023-02-25T08:50:32+00:00","author":{"@id":"https:\/\/orangeacademy.cz\/clanky\/#\/schema\/person\/c89781e6fd070908cfbb615dff8519cb"},"description":"Zaj\u00edm\u00e1te se o mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed? V \u010dl\u00e1nku se dozv\u00edte, k \u010demu slou\u017e\u00ed a jak\u00e9 jsou jeho hlavn\u00ed metody. Na p\u0159\u00edkladech v\u00e1m uk\u00e1\u017eeme, jak je pou\u017e\u00edvat v praxi.","breadcrumb":{"@id":"https:\/\/orangeacademy.cz\/clanky\/manazerske-ucetnictvi-vite-co-obnasi\/#breadcrumb"},"inLanguage":"cs","potentialAction":[{"@type":"ReadAction","target":["https:\/\/orangeacademy.cz\/clanky\/manazerske-ucetnictvi-vite-co-obnasi\/"]}]},{"@type":"ImageObject","inLanguage":"cs","@id":"https:\/\/orangeacademy.cz\/clanky\/manazerske-ucetnictvi-vite-co-obnasi\/#primaryimage","url":"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2019\/07\/manazerske_ucetnictvi.jpg","contentUrl":"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2019\/07\/manazerske_ucetnictvi.jpg","width":1920,"height":1200,"caption":"Mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed: V\u00edte, co obn\u00e1\u0161\u00ed?"},{"@type":"BreadcrumbList","@id":"https:\/\/orangeacademy.cz\/clanky\/manazerske-ucetnictvi-vite-co-obnasi\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/orangeacademy.cz\/clanky\/"},{"@type":"ListItem","position":2,"name":"Mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed &#8211; V\u00edte, co obn\u00e1\u0161\u00ed?"}]},{"@type":"WebSite","@id":"https:\/\/orangeacademy.cz\/clanky\/#website","url":"https:\/\/orangeacademy.cz\/clanky\/","name":"Blog Orange Academy","description":"Kurzy, rekvalifikace, lep\u0161\u00ed pr\u00e1ce i \u017eivot","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/orangeacademy.cz\/clanky\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"cs"},{"@type":"Person","@id":"https:\/\/orangeacademy.cz\/clanky\/#\/schema\/person\/c89781e6fd070908cfbb615dff8519cb","name":"Mark\u00e9ta Kade\u0159\u00e1bkov\u00e1","image":{"@type":"ImageObject","inLanguage":"cs","@id":"https:\/\/secure.gravatar.com\/avatar\/a1f683b7f89a8a1d5f090e492b5634128368655f14f98ca270eb65674e78f2e6?s=96&d=wavatar&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/a1f683b7f89a8a1d5f090e492b5634128368655f14f98ca270eb65674e78f2e6?s=96&d=wavatar&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/a1f683b7f89a8a1d5f090e492b5634128368655f14f98ca270eb65674e78f2e6?s=96&d=wavatar&r=g","caption":"Mark\u00e9ta Kade\u0159\u00e1bkov\u00e1"},"sameAs":["https:\/\/orangeacademy.cz\/lide\/marketa-kaderabkova"],"url":"https:\/\/orangeacademy.cz\/clanky\/author\/kaderabkova\/"}]}},"_links":{"self":[{"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/posts\/375","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/comments?post=375"}],"version-history":[{"count":13,"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/posts\/375\/revisions"}],"predecessor-version":[{"id":6911,"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/posts\/375\/revisions\/6911"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/media\/523"}],"wp:attachment":[{"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/media?parent=375"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/categories?post=375"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/orangeacademy.cz\/clanky\/wp-json\/wp\/v2\/tags?post=375"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}