[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.koeko.cz\/neni-na-skodu-znat-zakladni-cleneni-nakladu\/#Article","mainEntityOfPage":"https:\/\/www.koeko.cz\/neni-na-skodu-znat-zakladni-cleneni-nakladu\/","headline":"Nen\u00ed na \u0161kodu zn\u00e1t z\u00e1kladn\u00ed \u010dlen\u011bn\u00ed n\u00e1klad\u016f","name":"Nen\u00ed na \u0161kodu zn\u00e1t z\u00e1kladn\u00ed \u010dlen\u011bn\u00ed n\u00e1klad\u016f","description":"N\u00e1klady \u2013 lze je definovat jako spot\u0159ebu pr\u00e1ce a prost\u0159edk\u016f v\u00a0pen\u011b\u017en\u00edm vyj\u00e1d\u0159en\u00ed. Pro podnik p\u0159edstavuj\u00ed ur\u010dit\u00e9 vstupy, kter\u00e9 jsou v\u00a0r\u00e1mci vnit\u0159n\u00edch mechanism\u016f p\u0159etv\u00e1\u0159eny ve v\u00fdstupy. Se vznikem n\u00e1klad\u016f je v\u0161ak … ","datePublished":"2018-02-28","dateModified":"2018-02-28","author":{"@type":"Person","@id":"https:\/\/www.koeko.cz\/author\/#Person","name":"","url":"https:\/\/www.koeko.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/3c4e99fa9a9806cd5e8fd7cac6ca73ff5bbf5f3ee309e1745415eebd31482909?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/3c4e99fa9a9806cd5e8fd7cac6ca73ff5bbf5f3ee309e1745415eebd31482909?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"koeko.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.koeko.cz\/wp-content\/uploads\/img_a314246_w1767_t1525027612.jpg","url":"https:\/\/www.koeko.cz\/wp-content\/uploads\/img_a314246_w1767_t1525027612.jpg","height":0,"width":0},"url":"https:\/\/www.koeko.cz\/neni-na-skodu-znat-zakladni-cleneni-nakladu\/","about":["Pen\u00edze"],"wordCount":510,"articleBody":"N\u00e1klady \u2013 lze je definovat jako spot\u0159ebu pr\u00e1ce a prost\u0159edk\u016f v\u00a0pen\u011b\u017en\u00edm vyj\u00e1d\u0159en\u00ed. Pro podnik p\u0159edstavuj\u00ed ur\u010dit\u00e9 vstupy, kter\u00e9 jsou v\u00a0r\u00e1mci vnit\u0159n\u00edch mechanism\u016f p\u0159etv\u00e1\u0159eny ve v\u00fdstupy. Se vznikem n\u00e1klad\u016f je v\u0161ak spojen\u00fd tak\u00e9 \u00fabytek materi\u00e1lu a vznik z\u00e1vazk\u016f.\u010clen\u011bn\u00ed n\u00e1klad\u016f:Druhov\u00e9 \u010dlen\u011bn\u00ed \u2013jednotliv\u00e9 n\u00e1kladov\u00e9 druhy jsou zachyceny \u00fa\u010detn\u00edm syst\u00e9mem ekonomick\u00e9 jednotky. Charakteristika jednotliv\u00fdch n\u00e1klad\u016f vypl\u00fdv\u00e1 z\u00a0\u00fa\u010dtov\u00e9 osnovy. N\u00e1klady jsou zachyceny v\u00a05. \u00fa\u010dtov\u00e9 t\u0159\u00edd\u011b. Za z\u00e1kladn\u00ed n\u00e1kladov\u00e9 druhy jsou pova\u017eov\u00e1ny:\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 spot\u0159eba materi\u00e1lu,\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 spot\u0159eba extern\u00edch slu\u017eeb a prac\u00ed,\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 mzdov\u00e9 a osobn\u00ed n\u00e1klady,\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 odpisy dlouhodob\u00e9ho majetku,\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 finan\u010dn\u00ed n\u00e1klady.Z\u00e1kladn\u00ed druhov\u00e9 \u010dlen\u011bn\u00ed:\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Provozn\u00ed n\u00e1klady \u2013 ty souvis\u00ed s\u00a0pravideln\u011b se opakuj\u00edc\u00ed \u010dinnost\u00ed podniku.\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Finan\u010dn\u00ed n\u00e1klady \u2013 zachycuj\u00ed n\u00e1klady, kter\u00e9 jsou spojen\u00e9 s\u00a0finan\u010dn\u00edmi operacemi podniku.\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Mimo\u0159\u00e1dn\u00e9 n\u00e1klady \u2013 spadaj\u00ed zde n\u00e1klady, kter\u00e9 vzniknou mimo\u0159\u00e1dn\u011b a nahodile, bez vazby na \u010dinnost podniku.\u00da\u010delov\u00e9 \u010dlen\u011bn\u00ed \u2013je z\u00e1kladem pro stanoven\u00ed racion\u00e1ln\u00edho n\u00e1kladov\u00e9ho \u00fakolu, se kter\u00fdm je pom\u011b\u0159ov\u00e1na skute\u010dn\u00e1 v\u00fd\u0161e spot\u0159ebovan\u00fdch n\u00e1klad\u016f.Z\u00a0hlediska identifikace v\u011bcn\u00e9ho nositele rozli\u0161ujeme:\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 n\u00e1klady hlavn\u00ed v\u00fdroby \u2013 b\u011bhem n\u00ed se vytv\u00e1\u0159ej\u00ed hlavn\u00ed vlastnosti v\u00fdkon\u016f,\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 n\u00e1klady pomocn\u00e9 v\u00fdroby \u2013 b\u011bhem kter\u00e9 z\u00edsk\u00e1v\u00e1 produkt sv\u00e9 charakteristick\u00e9 znaky (nap\u0159. barvu),\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 n\u00e1klady vedlej\u0161\u00ed v\u00fdroby \u2013 b\u011bhem kter\u00e9 prob\u00edh\u00e1 v\u00fdroba n\u00e1hradn\u00edch d\u00edl\u016f a sou\u010d\u00e1stek.\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 n\u00e1klady p\u0159idru\u017een\u00fdch \u010dinnost\u00ed \u2013 ty maj\u00ed za c\u00edl nap\u0159\u00edklad zu\u017eitkov\u00e1n\u00ed odpadu.Kalkula\u010dn\u00ed t\u0159\u00edd\u011bn\u00ed n\u00e1klad\u016f \u2013 \u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 P\u0159\u00edm\u00e9 (jednicov\u00e9) n\u00e1klady \u2013 jsou bezprost\u0159edn\u011b p\u0159i\u0159azov\u00e1ny jednotliv\u00fdm v\u00fdkon\u016fm. Jedn\u00e1 se nap\u0159\u00edklad o spot\u0159ebu materi\u00e1lu. P\u0159\u00edm\u00e9 n\u00e1klady se st\u00e1vaj\u00ed trvalou sou\u010d\u00e1st\u00ed v\u00fdrobk\u016f a p\u0159isp\u00edvaj\u00ed k\u00a0tvorb\u011b jeho charakteristick\u00fdch vlastnost\u00ed.\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Nep\u0159\u00edm\u00e9 n\u00e1klady- jsou vynalo\u017een\u00e9 na v\u00edce druh\u016f nebo v\u0161echny v\u00fdkony \u010di na zaji\u0161t\u011bn\u00ed chodu cel\u00e9ho podniku. Proto mus\u00ed b\u00fdt vykazov\u00e1ny jako re\u017eijn\u00ed n\u00e1klady (d\u011bl\u00ed se d\u00e1le na provozn\u00ed, spr\u00e1vn\u00ed a odbytov\u00e9) a n\u00e1klady pomocn\u00fdch \u010dinnost\u00ed.Podle p\u016fvodu spot\u0159ebovan\u00fdch vstup\u016f se d\u011bl\u00ed n\u00e1klady:\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Prvotn\u00ed (extern\u00ed) \u2013 vznikaj\u00ed stykem podniku s\u00a0okol\u00edm. Jedn\u00e1 se tedy p\u0159edev\u0161\u00edm o zakoupen\u00fd materi\u00e1l, extern\u00ed slu\u017eby, n\u00e1jemn\u00e9, finan\u010dn\u00ed slu\u017eby\u2026\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Druhotn\u00e9 (intern\u00ed) \u2013 vznikaj\u00ed v\u00a0d\u016fsledku spot\u0159eby vnitropodnikov\u00fdch v\u00fdkon\u016f.V\u00a0z\u00e1vislosti na zm\u011bn\u00e1ch objemu v\u00fdkonu se \u010dlen\u00ed:\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Fixn\u00ed n\u00e1klady \u2013 nejsou z\u00e1visl\u00e9 na zm\u011bn\u011b objemu produkce a po ur\u010dit\u00e9 obdob\u00ed (pokud nedoch\u00e1z\u00ed ke zm\u011bn\u011b technologie) se nem\u011bn\u00ed. Jedn\u00e1 se nap\u0159\u00edklad o n\u00e1jemn\u00e9, \u00faroky, mzdy mana\u017eer\u016f\u2026\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Variabiln\u00ed n\u00e1klady \u2013 z\u00e1vis\u00ed na zm\u011bn\u011b objemu produkce.                                                                                                                                                                                                                                                                                                                                                                                                "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Nen\u00ed na \u0161kodu zn\u00e1t z\u00e1kladn\u00ed \u010dlen\u011bn\u00ed n\u00e1klad\u016f","item":"https:\/\/www.koeko.cz\/neni-na-skodu-znat-zakladni-cleneni-nakladu\/#breadcrumbitem"}]}]