{"id":5930,"date":"2022-11-08T17:54:44","date_gmt":"2022-11-08T16:54:44","guid":{"rendered":"https:\/\/orangeacademy.cz\/clanky\/?p=5930"},"modified":"2022-11-11T18:27:32","modified_gmt":"2022-11-11T17:27:32","slug":"manazerske-ucetnictvi","status":"publish","type":"post","link":"https:\/\/orangeacademy.cz\/clanky\/manazerske-ucetnictvi\/","title":{"rendered":"Mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed \u2013 jednoduch\u00fd p\u0159ehled o procesech firmy"},"content":{"rendered":"<p><b>Mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed se pou\u017e\u00edv\u00e1 pro z\u00edsk\u00e1v\u00e1n\u00ed <\/b><b>extern\u00edch, intern\u00edch, ekonomick\u00fdch i technick\u00fdch informac\u00ed a to v natur\u00e1ln\u00ed i pen\u011b\u017en\u00ed form\u011b. Informace se t\u00fdkaj\u00ed vnitropodnikov\u00e9ho \u00fa\u010detnictv\u00ed i finan\u010dn\u00edho \u00fa\u010detnictv\u00ed, lze je tak\u00e9 vyu\u017e\u00edt pro z\u00edsk\u00e1v\u00e1n\u00ed \u00fadaj\u016f z jin\u00fdch zdroj\u016f mimo \u00fa\u010detn\u00ed jednotku.<\/b><\/p>\n<h2>Mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed \u2013 vyu\u017eit\u00ed<\/h2>\n<p>Mana\u017eersk\u00e9 <a href=\"https:\/\/orangeacademy.cz\/kurzy-ucetnictvi\" target=\"_blank\" rel=\"noopener\">\u00fa\u010detnictv\u00ed<\/a> slou\u017e\u00ed mana\u017eer\u016fm jako p\u0159ehled informac\u00ed <strong>o finan\u010dn\u00edch i nefinan\u010dn\u00edch procesech firmy<\/strong>. Pro mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed se \u010dasto pou\u017e\u00edv\u00e1 i pojem ekonomick\u00e9 a finan\u010dn\u00ed \u0159\u00edzen\u00ed firmy nebo reporting.<\/p>\n<p>Mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed zobrazuje a zkoum\u00e1 ekonomickou realitu \u2013 eviduje, t\u0159\u00edd\u00ed, seskupuje, analyzuje a uspo\u0159\u00e1d\u00e1v\u00e1 informace o podnikatelsk\u00e9 \u010dinnosti do jednotliv\u00fdch p\u0159ehled\u016f, v\u00fdkaz\u016f a jin\u00fdch podklad\u016f. Na z\u00e1klad\u011b z\u00edskan\u00fdch dat se vyv\u00edj\u00ed opat\u0159en\u00ed, kter\u00e1 maj\u00ed napomoci \u0159\u00edd\u00edc\u00edm pracovn\u00edk\u016fm p\u0159i jejich rozhodov\u00e1n\u00ed.<\/p>\n<p>Mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed <strong>nen\u00ed nijak regulovan\u00e9 st\u00e1tem<\/strong>, i tak m\u00e1 d\u016fv\u011brn\u00fd a intern\u00ed charakter. Hlavn\u00edm z\u00e1m\u011brem je maxim\u00e1ln\u00ed pravdivost. St\u00e1t reguluje pouze finan\u010dn\u00ed \u00fa\u010detnictv\u00ed. Strukturu a formu vyu\u017eit\u00ed mana\u017eersk\u00e9ho \u00fa\u010detnictv\u00ed si stanovuje sama firma. Podm\u00ednkou je v\u0161ak, aby finan\u010dn\u00ed \u00fa\u010detnictv\u00ed obsahovalo v\u017edy minim\u00e1ln\u011b tyto pr\u016fkazn\u00e9 podklady o stavu a zm\u011bn\u011b z\u00e1sob vytvo\u0159en\u00fdch vlastn\u00ed \u010dinnost\u00ed:<\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">pro vyj\u00e1d\u0159en\u00ed aktivace vlastn\u00ed v\u00fdroby;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">pro ocen\u011bn\u00ed z\u00e1sob a ostatn\u00edch v\u00fdkon\u016f vytvo\u0159en\u00fdch vlastn\u00ed \u010dinnost\u00ed.<\/span><\/li>\n<\/ul>\n<p>Samostatn\u00e9 mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed se rozd\u011bluje podle obsahu, \u00fa\u010dtu a pou\u017e\u00edvan\u00e9<strong> metodiky do t\u0159\u00ed z\u00e1kladn\u00edch skupin:<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">zji\u0161\u0165ov\u00e1n\u00ed skute\u010dn\u00fdch jev\u016f a informac\u00ed;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">kontrola t\u011bchto jev\u016f, jejich rozbor a zpracov\u00e1n\u00ed v\u00fdstupn\u00edch informac\u00ed;<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">p\u0159\u00edprava informac\u00ed pro samotn\u00e9 rozhodov\u00e1n\u00ed a n\u00e1sledn\u011b stanoven\u00ed \u00fakol\u016f vypl\u00fdvaj\u00edc\u00edch z rozhodovac\u00edch proces\u016f.\u00a0<\/span><\/span>\n<p><div id=\"attachment_5937\" style=\"width: 940px\" class=\"wp-caption alignnone\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-5937\" class=\"wp-image-5937 size-large\" src=\"https:\/\/orangeacademy.cz\/clanky\/wp-content\/uploads\/2022\/10\/AdobeStock_347378463-930x620.jpeg\" alt=\"mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed\" width=\"930\" height=\"620\" \/><p id=\"caption-attachment-5937\" class=\"wp-caption-text\">Sou\u010d\u00e1st mana\u017eersk\u00e9ho \u00fa\u010detnictv\u00ed je stanoven\u00ed pl\u00e1nu do budoucna.<\/p><\/div><\/li>\n<\/ul>\n<h2>Finan\u010dn\u00ed a mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed \u2013 jak\u00e9 jsou mezi nimi rozd\u00edly?<\/h2>\n<table class=\"wikitable\">\n<tbody>\n<tr>\n<th>\u00da\u010detnictv\u00ed<\/th>\n<th style=\"text-align: left;\">Mana\u017eersk\u00e9<\/th>\n<th style=\"text-align: left;\">Finan\u010dn\u00ed<\/th>\n<\/tr>\n<tr>\n<td>Ur\u010den\u00ed<\/td>\n<td>Intern\u00ed<\/td>\n<td>Extern\u00ed<\/td>\n<\/tr>\n<tr>\n<td>Z\u00e1jem<\/td>\n<td>Maximalizace zisku<\/td>\n<td>Minimalizace dan\u00ed<\/td>\n<\/tr>\n<tr>\n<td>Obsah<\/td>\n<td>Analytick\u00e9 \u00fa\u010dty<\/td>\n<td>Syntetick\u00e9 \u00fa\u010dty<\/td>\n<\/tr>\n<tr>\n<td>Pravdivost<\/td>\n<td>Maxim\u00e1ln\u00ed<\/td>\n<td>Princip opatrnosti<\/td>\n<\/tr>\n<tr>\n<td>\u00daprava<\/td>\n<td>Neregulovan\u00e9<\/td>\n<td>Regulovan\u00e9 st\u00e1tem<\/td>\n<\/tr>\n<tr>\n<td>Ceny<\/td>\n<td>Kalkulovan\u00e9<\/td>\n<td>Re\u00e1ln\u00e9<\/td>\n<\/tr>\n<tr>\n<td>Jednotky<\/td>\n<td>Hodnotov\u00e9 i natur\u00e1ln\u00ed<\/td>\n<td>Finan\u010dn\u00ed<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Co obsahuje mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed?<\/h2>\n<p>Obsahem mana\u017eersk\u00e9ho <a href=\"https:\/\/orangeacademy.cz\/clanky\/manazerske-ucetnictvi-vite-co-obnasi\/\" target=\"_blank\" rel=\"noopener\">\u00fa\u010detnictv\u00ed<\/a> jsou n\u00e1sleduj\u00edc\u00ed pojmy.<\/p>\n<span class='mb-center maxbutton-7-center'><span class='maxbutton-7-container mb-container'><a class=\"maxbutton-7 maxbutton maxbutton-kurz-ucetnictvi\" target=\"_blank\" title=\"Kurz \u00fa\u010detnictv\u00ed\" rel=\"noopener\" href=\"https:\/\/orangeacademy.cz\/kurzy-ucetnictvi\/rekvalifikacni-kurzy-ucetnictvi-a-danove-evidence\"><span class='mb-text'>Studujte kurz \u00fa\u010detnictv\u00ed<\/span><\/a><\/span><\/span>\n<h3>1.) Odpov\u011bdnostn\u00ed \u0159\u00edzen\u00ed<\/h3>\n<p>Z\u00e1kladem odpov\u011bdnostn\u00edho \u0159\u00edzen\u00ed jsou <strong>organiza\u010dn\u00ed, pl\u00e1novac\u00ed, kontroln\u00ed a informa\u010dn\u00ed funkce,<\/strong> kter\u00e9 p\u016fsob\u00ed na jednotliv\u00e9 \u00fatvary firmy \u2013 hospod\u00e1\u0159sk\u00e1 st\u0159ediska.<\/p>\n<p>Ka\u017ed\u00fd samostatn\u011b hospoda\u0159\u00edc\u00ed vnitropodnikov\u00fd \u00fatvar sleduje sv\u00e9 <a href=\"https:\/\/orangeacademy.cz\/clanky\/ucetni-vykazy\/\" target=\"_blank\" rel=\"noopener\">n\u00e1klady a v\u00fdnosy<\/a> a zji\u0161\u0165uje v\u00fdsledek hospoda\u0159en\u00ed. Tyto informace jsou podkladem pro hodnocen\u00ed hospod\u00e1rnosti a efektivnosti jednotliv\u00fdch v\u00fdrobk\u016f, prac\u00ed a slu\u017eeb, d\u011blaj\u00ed se cenov\u00e1 rozhodnut\u00ed, odm\u011b\u0148ov\u00e1n\u00ed jednotliv\u00fdch pracovn\u00edk\u016f apod.<\/p>\n<h3>2.) Kalkulace<\/h3>\n<p>Kalkulace je \u010dinnost, kter\u00e1 vede<strong> ke zji\u0161t\u011bn\u00ed a stanoven\u00ed n\u00e1klad\u016f na kalkula\u010dn\u00ed jednotce<\/strong>. Obecn\u011b se rozd\u011bluje na p\u0159edpokl\u00e1dan\u00e9 n\u00e1klady a skute\u010dn\u011b dosa\u017een\u00e9 n\u00e1klady. V n\u011bkter\u00fdch firm\u00e1ch funguj\u00ed i tzv. z\u00e1kaznick\u00e9 kalkulace, kter\u00e9 poskytuj\u00ed informace o v\u00fdkonu pro konkr\u00e9tn\u00edho z\u00e1kazn\u00edka.<\/p>\n<h3>3.) Re\u017eijn\u00ed n\u00e1klady<\/h3>\n<p>S nov\u00fdm druhem v\u00fdrob, kter\u00e9 jsou dan\u00e9<a href=\"https:\/\/orangeacademy.cz\/clanky\/ctyrdenni-pracovni-tyden\/\" target=\"_blank\" rel=\"noopener\"> robotizac\u00ed a celkovou automatizac\u00ed<\/a>, je velmi d\u016fle\u017eit\u00fdm \u00fakolem mana\u017eersk\u00e9ho \u00fa\u010detnictv\u00ed jejich p\u0159esn\u00e9 \u0159\u00edzen\u00ed. Ka\u017ed\u00e1 firma pou\u017e\u00edv\u00e1 svou <strong>metodu rozpo\u010d\u00edt\u00e1n\u00ed re\u017eijn\u00edch n\u00e1klad\u016f.<\/strong> C\u00edlem je v\u0161ak ur\u010den\u00ed spr\u00e1vn\u00e9 rozvrhov\u00e9 z\u00e1kladny. Mezi nej\u010dast\u011bj\u0161\u00ed druhy pat\u0159\u00ed v\u00fdrobn\u00ed, z\u00e1sobovac\u00ed. odbytov\u00e1, spr\u00e1vn\u00ed a skupinov\u00e1 re\u017eie.<\/p>\n<h3>4.) Rozhodov\u00e1n\u00ed<\/h3>\n<p>Mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed pou\u017e\u00edv\u00e1 z\u00e1kladn\u00ed<strong> metody obecn\u00e9 teorie rozhodov\u00e1n\u00ed.<\/strong> Ve v\u00fdrobn\u00ed firm\u011b spadaj\u00ed do \u00fakolu rozhodov\u00e1n\u00ed p\u0159edev\u0161\u00edm tyto \u00falohy:<\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">rozhodov\u00e1n\u00ed o sortimentu v\u00fdroby,<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">rozhodov\u00e1n\u00ed o objemu v\u00fdroby,<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">rozhodov\u00e1n\u00ed o cen\u011b.<\/span><\/li>\n<\/ul>\n<span class='mb-center maxbutton-12-center'><span class='maxbutton-12-container mb-container'><a class=\"maxbutton-12 maxbutton maxbutton-kurz-ucetnictvi-online\" target=\"_blank\" title=\"Kurz \u00fa\u010detnictv\u00ed online\" rel=\"noopener\" href=\"https:\/\/orangeacademy.cz\/kurzy-ucetnictvi\/kurz-ucetnictvi-online\/\"><span class='mb-text'>Studujte kurz \u00fa\u010detnictv\u00ed 100% online<\/span><\/a><\/span><\/span>\n<h3>5.) Anal\u00fdza odchylek<\/h3>\n<p>C\u00edlem anal\u00fdzy odchylek je kontrola hospod\u00e1rnosti a efektivnosti v\u00fdroby. Odchylky se stanov\u00ed na z\u00e1klad\u011b norem a normativ. Anal\u00fdza se prov\u00e1d\u00ed pr\u016fb\u011b\u017en\u011b s kone\u010dn\u00fdm vyhodnocen\u00edm. Mana\u017eersk\u00e9 <a href=\"https:\/\/orangeacademy.cz\/clanky\/slovnik-pojmu-ucetnictvi\/\" target=\"_blank\" rel=\"noopener\">\u00fa\u010detnictv\u00ed<\/a> zji\u0161\u0165uje dva typy p\u0159\u00ed\u010din odchylek od pl\u00e1novan\u00fdch n\u00e1klad\u016f \u2013<strong> mno\u017estevn\u00ed a cenov\u00e9 odchylky.<\/strong><\/p>\n<h3>6.) Controlling<\/h3>\n<p>Controlling je metoda \u0159\u00edzen\u00ed, kter\u00e1 m\u00e1 za \u00fakol <strong>vyhodnocovat skute\u010dn\u00fd pr\u016fb\u011bh <\/strong>podnikatelsk\u00e9ho procesu ve srovn\u00e1v\u00e1n\u00ed s \u017e\u00e1douc\u00edm stavem. Jedna z velmi d\u016fle\u017eitou \u010d\u00e1st mana\u017eersk\u00e9ho \u00fa\u010detnictv\u00ed, kter\u00e1 p\u0159edstavuje komplexn\u00ed syst\u00e9m ukazatel\u016f a informac\u00ed, kter\u00e9 by m\u011bly vyhodnocovat v\u00fdvoj podniku jako celku i jeho d\u00edl\u010d\u00ed \u010d\u00e1sti.<\/p>\n<h3>7.) Stanoven\u00ed rozpo\u010dtu<\/h3>\n<p>Sou\u010d\u00e1st mana\u017eersk\u00e9ho \u00fa\u010detnictv\u00ed je<strong> stanoven\u00ed pl\u00e1nu do budoucna.<\/strong> Pln\u00ed se zejm\u00e9na tyto hlavn\u00ed \u00falohy:<\/p>\n<ul>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">stanoven\u00ed pen\u011b\u017en\u00edho vyj\u00e1d\u0159en\u00ed \u00fakol\u016f do budoucna,<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">poskytnut\u00ed informac\u00ed pro sestaven\u00ed p\u0159edb\u011b\u017en\u00fdch kalkulac\u00ed,<\/span><\/li>\n<li style=\"font-weight: 400;\"><span style=\"font-weight: 400;\">vytv\u00e1\u0159en\u00ed p\u0159edpoklad\u016f pro b\u011b\u017enou kontrolu hospoda\u0159en\u00ed st\u0159edisek.<\/span><\/li>\n<\/ul>\n<p>Slo\u017een\u00ed finan\u010dn\u00edho rozpo\u010dtu se kter\u00fdm m\u016f\u017ee mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed po\u010d\u00edtat se skl\u00e1d\u00e1 z provozn\u00ed \u010dinnosti a investic.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed se pou\u017e\u00edv\u00e1 pro z\u00edsk\u00e1v\u00e1n\u00ed extern\u00edch, intern\u00edch, ekonomick\u00fdch i technick\u00fdch informac\u00ed a to v natur\u00e1ln\u00ed i pen\u011b\u017en\u00ed form\u011b. Informace se t\u00fdkaj\u00ed vnitropodnikov\u00e9ho \u00fa\u010detnictv\u00ed i finan\u010dn\u00edho \u00fa\u010detnictv\u00ed, lze je tak\u00e9 vyu\u017e\u00edt pro z\u00edsk\u00e1v\u00e1n\u00ed \u00fadaj\u016f z jin\u00fdch zdroj\u016f mimo \u00fa\u010detn\u00ed jednotku. Mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed \u2013 vyu\u017eit\u00ed Mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed slou\u017e\u00ed mana\u017eer\u016fm jako p\u0159ehled informac\u00ed o finan\u010dn\u00edch i nefinan\u010dn\u00edch [&hellip;]<\/p>\n","protected":false},"author":14,"featured_media":5936,"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],"tags":[310,54,17],"class_list":["post-5930","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ucetnictvi-a-dane","tag-penize","tag-podnikani","tag-ucetnictvi"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.5 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Mana\u017eersk\u00e9 \u00fa\u010detnictv\u00ed \u2013 jednoduch\u00fd p\u0159ehled o procesech firmy<\/title>\n<meta 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