[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.isso.cz\/zakladni-pojmy-tykajici-se-kalkulace\/#Article","mainEntityOfPage":"https:\/\/www.isso.cz\/zakladni-pojmy-tykajici-se-kalkulace\/","headline":"Z\u00e1kladn\u00ed pojmy t\u00fdkaj\u00edc\u00ed se kalkulace","name":"Z\u00e1kladn\u00ed pojmy t\u00fdkaj\u00edc\u00ed se kalkulace","description":"Kalkulace je z\u00e1kladn\u00edm n\u00e1strojem \u0159\u00edzen\u00ed po linii v\u00fdkon\u016f. Pojem kalkulace lze ch\u00e1pat ve t\u0159ech v\u00fdznamech: ·         Jedn\u00e1 se o \u010dinnost, kter\u00e1 vede ke zji\u0161t\u011bn\u00ed \u010di stanoven\u00ed n\u00e1klad\u016f na konkr\u00e9tn\u00ed v\u00fdkon podniku, tedy na kalkula\u010dn\u00ed jednici. Ta je vymezena druhov\u011b, objemov\u011b a z hlediska kvality. ·         Jedn\u00e1 se o v\u00fdsledek t\u00e9to \u010dinnosti, co\u017e znamen\u00e1 propo\u010det celkov\u00fdch \u010di […]","datePublished":"2018-02-28","dateModified":"2023-05-31","author":{"@type":"Person","@id":"https:\/\/www.isso.cz\/author\/#Person","name":"","url":"https:\/\/www.isso.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/0379e0c919e89f337c2f51ff1404922f8441b43281fb91f3719df99f70b9888f?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/0379e0c919e89f337c2f51ff1404922f8441b43281fb91f3719df99f70b9888f?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"isso.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.isso.cz\/wp-content\/uploads\/img_a314247_w1775_t1525027734.jpg","url":"https:\/\/www.isso.cz\/wp-content\/uploads\/img_a314247_w1775_t1525027734.jpg","height":0,"width":0},"url":"https:\/\/www.isso.cz\/zakladni-pojmy-tykajici-se-kalkulace\/","about":["Pen\u00edze"],"wordCount":658,"articleBody":"Kalkulace je z\u00e1kladn\u00edm n\u00e1strojem \u0159\u00edzen\u00ed po linii v\u00fdkon\u016f. Pojem kalkulace lze ch\u00e1pat ve t\u0159ech v\u00fdznamech:·         Jedn\u00e1 se o \u010dinnost, kter\u00e1 vede ke zji\u0161t\u011bn\u00ed \u010di stanoven\u00ed n\u00e1klad\u016f na konkr\u00e9tn\u00ed v\u00fdkon podniku, tedy na kalkula\u010dn\u00ed jednici. Ta je vymezena druhov\u011b, objemov\u011b a z hlediska kvality.·         Jedn\u00e1 se o v\u00fdsledek t\u00e9to \u010dinnosti, co\u017e znamen\u00e1 propo\u010det celkov\u00fdch \u010di d\u00edl\u010d\u00edch n\u00e1klad\u016f na kalkula\u010dn\u00ed jednici. Jinak \u0159e\u010deno, je zpracov\u00e1n kalkula\u010dn\u00ed vzorec.·         Jedn\u00e1 se o \u010d\u00e1st informa\u010dn\u00edho syst\u00e9mu podniku. Ta je \u00fazce spojen\u00e1 jak s n\u00e1kladov\u00fdm \u00fa\u010detnictv\u00edm, tak s rozpo\u010dtem n\u00e1klad\u016f. V tomto pojet\u00ed se v\u0161ak ji\u017e hovo\u0159\u00ed o syt\u00e9mu vz\u00e1jemn\u011b propojen\u00fdch propo\u010dt\u016f zpracov\u00e1van\u00fdch pro r\u016fzn\u00e9 \u00fa\u010dely a pro r\u016fzn\u00e9 kalkula\u010dn\u00ed jednice.Kalkulace n\u00e1klad\u016f p\u0159edstavuje z\u00e1kladn\u00ed a hlavn\u011b nezastupitelnou informaci o vlastn\u00edch n\u00e1kladech \u00fa\u010detn\u00ed jednotky. Je logick\u00e9, \u017ee by m\u011bl ka\u017ed\u00fd podnikatel zn\u00e1t, za kolik vyr\u00e1b\u00ed sv\u00e9 produkty nebo kolik jej stoj\u00ed poskytov\u00e1n\u00ed slu\u017eeb.Metoda kalkulace –jedn\u00e1 se o zp\u016fsob stanoven\u00ed p\u0159edpokl\u00e1dan\u00e9 v\u00fd\u0161e n\u00e1klad\u016f, pop\u0159\u00edpad\u011b n\u00e1sledn\u00e9 zji\u0161t\u011bn\u00ed skute\u010dn\u00fdch n\u00e1klad\u016f ur\u010dit\u00e9ho v\u00fdkonu podniku. Volba metody je z\u00e1visl\u00e1 na vymezen\u00ed p\u0159edm\u011btu kalkulace, na zp\u016fsobu, jak\u00fdm jsou tomuto p\u0159edm\u011btu n\u00e1klady p\u0159i\u0159azov\u00e1ny, rovn\u011b\u017e v\u0161ak tak\u00e9 na struktu\u0159e n\u00e1klad\u016f.P\u0159edm\u011bt kalkulace –m\u016f\u017ee b\u00fdt vymezen\u00ed bu\u010f samotnou kalkula\u010dn\u00ed jednic\u00ed, nebo kalkulovan\u00fdm mno\u017estv\u00edm. Podnik by m\u011bl za p\u0159edm\u011bt pova\u017eovat v\u0161echny druhy d\u00edl\u010d\u00edch a finan\u010dn\u00edch v\u00fdkon\u016f. Mnohdy se v\u0161ak uplat\u0148uje pouze kalkulace pro nejd\u016fle\u017eit\u011bj\u0161\u00ed skupiny v\u00fdkon\u016f.Kalkula\u010dn\u00ed syst\u00e9m –jedn\u00e1 se o v\u0161echny sestavovan\u00e9 kalkulace v podniku a vztahy mezi nimi.·         P\u0159edb\u011b\u017en\u00e1 kalkulace –je typem kalkulace, kter\u00e1 vyjad\u0159uje p\u0159edem stanoven\u00e9 n\u00e1klady. \u010clen\u00ed se na dal\u0161\u00ed typy:·         Propo\u010dtov\u00e1 kalkulace –jej\u00edm\u017e hlavn\u00edm \u00fakolem je tvo\u0159it podklady pro p\u0159edb\u011b\u017en\u00e9 posouzen\u00ed efektivnosti, pro n\u00e1vrhy ceny nov\u011b zav\u00e1d\u011bn\u00e9ho produktu. M\u00e1 z\u00e1sadn\u00ed v\u00fdznam pro rozhodovac\u00ed \u00falohy, rovn\u011b\u017e tak\u00e9 v etap\u011b p\u0159ed vlastn\u00ed v\u00fdrobou produktu.·         Pl\u00e1nov\u00e1 kalkulace –jej\u00ed z\u00e1sadn\u00ed v\u00fdznam spo\u010d\u00edv\u00e1 p\u0159edev\u0161\u00edm u produkt\u016f, jejich\u017e v\u00fdroba se bude opakovat v pr\u016fb\u011bhu del\u0161\u00edho obdob\u00ed. Jej\u00edm hlavn\u00edm \u00fakolem je vyj\u00e1d\u0159en\u00ed pr\u016fm\u011brn\u00fdch n\u00e1klad\u016f, kter\u00fdch chce podnik v pr\u016fb\u011bhu pl\u00e1novan\u00e9ho obdob\u00ed dos\u00e1hnout.·         Operativn\u00ed kalkulace –b\u00fdv\u00e1 sestavov\u00e1na zejm\u00e9na pro jednotliv\u00e9 pracovn\u00ed a spot\u0159ebn\u00ed operace na z\u00e1klad\u011b podrobn\u00fdch operativn\u00edch norem. Norma vyjad\u0159uje \u00fakol, kter\u00fd m\u00e1 \u00fatvar za dan\u00fdch podm\u00ednek vyrobit. Operativn\u00ed kalkulace je pova\u017eov\u00e1na za kalkulaci okam\u017eikovou.·         V\u00fdsledn\u00e1 kalkulace –prov\u00e1d\u00ed se a\u017e po uplynut\u00ed ur\u010dit\u00e9ho obdob\u00ed, nebo\u0165 je n\u00e1strojem n\u00e1sledn\u00e9 kontroly n\u00e1klad\u016f.·         Cenov\u00e1 kalkulace –jej\u00edm hlavn\u00edm \u00fakolem je vyj\u00e1d\u0159en\u00ed prodejn\u00ed ceny produktu \u010di slu\u017eby, p\u0159i\u010dem\u017e cena krom\u011b vynalo\u017een\u00fdch n\u00e1klad\u016f by m\u011bla zahrnovat tak\u00e9 zisk.                                                                                                                                                                                                                                                                                                                                                                                        4.1\/5 - (12 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Z\u00e1kladn\u00ed pojmy t\u00fdkaj\u00edc\u00ed se kalkulace","item":"https:\/\/www.isso.cz\/zakladni-pojmy-tykajici-se-kalkulace\/#breadcrumbitem"}]}]