[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.vuje.cz\/charakteristika-podnikovych-planu-a-rozpoctu-mate-ji-v-malicku\/#Article","mainEntityOfPage":"https:\/\/www.vuje.cz\/charakteristika-podnikovych-planu-a-rozpoctu-mate-ji-v-malicku\/","headline":"Charakteristika podnikov\u00fdch pl\u00e1n\u016f a rozpo\u010dt\u016f, m\u00e1te ji v mal\u00ed\u010dku?","name":"Charakteristika podnikov\u00fdch pl\u00e1n\u016f a rozpo\u010dt\u016f, m\u00e1te ji v mal\u00ed\u010dku?","description":"Podnikov\u00e9 pl\u00e1ny a rozpo\u010dtymaj\u00ed za \u00fakol konkretizovat c\u00edle podniku jako celku do podoby kvantifikovateln\u00fdch v\u00fdstup\u016f tak, aby vyjad\u0159ovaly hodnotov\u00e9 c\u00edle firmy. Ty jsou n\u00e1sledn\u011b specifikov\u00e1ny v\u00a0hlavn\u00edm rozpo\u010dtu, kter\u00fd je tvo\u0159en n\u00e1sleduj\u00edc\u00edm: Rozpo\u010dtov\u00e1 v\u00fdsledovka \u2013jej\u00edm z\u00e1kladn\u00edm krit\u00e9riem je hospod\u00e1\u0159sk\u00fd v\u00fdsledek. Ten je zalo\u017een\u00fd na z\u00e1klad\u011b rozpo\u010dtu v\u00fdnos\u016f, kter\u00fd vych\u00e1z\u00ed z\u00a0rozpo\u010dtu prodeje a n\u00e1klad\u016f (jednicov\u00fdch, p\u0159\u00edm\u00fdch v\u00fdrobkov\u00fdch,","datePublished":"2025-02-28","dateModified":"2025-02-28","author":{"@type":"Person","@id":"https:\/\/www.vuje.cz\/author\/#Person","name":"","url":"https:\/\/www.vuje.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/75822ebcb33f26a58f54da5d813b950f2ea435f36540e293975e215a51d4a023?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/75822ebcb33f26a58f54da5d813b950f2ea435f36540e293975e215a51d4a023?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"vuje.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.vuje.cz\/wp-content\/uploads\/img_a314252_w1779_t1525028272.jpg","url":"https:\/\/www.vuje.cz\/wp-content\/uploads\/img_a314252_w1779_t1525028272.jpg","height":0,"width":0},"url":"https:\/\/www.vuje.cz\/charakteristika-podnikovych-planu-a-rozpoctu-mate-ji-v-malicku\/","wordCount":540,"articleBody":"Podnikov\u00e9 pl\u00e1ny a rozpo\u010dtymaj\u00ed za \u00fakol konkretizovat c\u00edle podniku jako celku do podoby kvantifikovateln\u00fdch v\u00fdstup\u016f tak, aby vyjad\u0159ovaly hodnotov\u00e9 c\u00edle firmy. Ty jsou n\u00e1sledn\u011b specifikov\u00e1ny v\u00a0hlavn\u00edm rozpo\u010dtu, kter\u00fd je tvo\u0159en n\u00e1sleduj\u00edc\u00edm:Rozpo\u010dtov\u00e1 v\u00fdsledovka \u2013jej\u00edm z\u00e1kladn\u00edm krit\u00e9riem je hospod\u00e1\u0159sk\u00fd v\u00fdsledek. Ten je zalo\u017een\u00fd na z\u00e1klad\u011b rozpo\u010dtu v\u00fdnos\u016f, kter\u00fd vych\u00e1z\u00ed z\u00a0rozpo\u010dtu prodeje a n\u00e1klad\u016f (jednicov\u00fdch, p\u0159\u00edm\u00fdch v\u00fdrobkov\u00fdch, re\u017eijn\u00edch).Rozpo\u010dtov\u00e1 rozvaha \u2013b\u00fdv\u00e1 sestavov\u00e1na v\u00a0kr\u00e1tkodob\u00fdch a takticky orientovan\u00fdch propo\u010dtech. Rozpo\u010dtuje se zejm\u00e9na zm\u011bna stavu jednotliv\u00fdch skupin aktiv \u010di pasiv. Zam\u011b\u0159uje se zejm\u00e9na na ob\u011b\u017en\u00e1 aktiva a kr\u00e1tkodob\u00e9 z\u00e1vazky, jejich\u017e rozpo\u010det je zpracov\u00e1v\u00e1n na z\u00e1klad\u011b rozpo\u010dtu pen\u011b\u017en\u00edch tok\u016f (c\u00edlem je zji\u0161t\u011bn\u00ed tzv. pracovn\u00edho kapit\u00e1lu, p\u0159\u00edpadn\u011b \u010dist\u00e9ho pracovn\u00edho kapit\u00e1lu).Rozpo\u010det pen\u011b\u017en\u00edch tok\u016f \u2013je pova\u017eov\u00e1n za v\u00fdznamn\u00fd n\u00e1stroj pro \u0159\u00edzen\u00ed solventnosti a likvidity, rovn\u011b\u017e je v\u0161ak vyu\u017e\u00edv\u00e1n jako informa\u010dn\u00ed podklad pro \u0159\u00edzen\u00ed koordina\u010dn\u00edch vztah\u016f mezi z\u00e1kladn\u00edmi aktivitami. T\u00edmto informa\u010dn\u00edm podkladem jsou dv\u011b slo\u017eky rozpo\u010dtu, a to rozpo\u010det st\u00e1l\u00e9 pot\u0159eby financov\u00e1n\u00ed (vyjad\u0159uje \u00farove\u0148 pracovn\u00edho kapit\u00e1lu) a rozpo\u010det pen\u011b\u017en\u00edch tok\u016f z\u00a0hlavn\u00ed v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti (vych\u00e1z\u00ed z\u00a0rozpo\u010dtu tr\u017eeb, v\u00fddaj\u016f spojen\u00fdch s\u00a0n\u00e1kupem materi\u00e1lu, mzdov\u00fdch a ostatn\u00edch osobn\u00edch n\u00e1klad\u016f a z\u00a0ostatn\u00edch rozpo\u010dt\u016f). Zpravidla se sestavuje jako kr\u00e1tkodob\u00fd rozpo\u010det.Pl\u00e1n prodeje \u2013p\u0159i tvorb\u011b pl\u00e1nu je pot\u0159eba p\u0159ihl\u00e9dnout zejm\u00e9na k\u00a0d\u00e9lce v\u00fdrobn\u00edho cyklu, k\u00a0\u010dasu pot\u0159ebn\u00e9mu k\u00a0dod\u00e1n\u00ed v\u00fdrobk\u016f z\u00e1kazn\u00edkovi a k\u00a0mnoha dal\u0161\u00edm faktor\u016f ovliv\u0148uj\u00edc\u00edm d\u00e9lku \u010dasov\u00e9ho p\u0159edstihu v\u00fdroby p\u0159ed prodejem. Pl\u00e1n obvykle vych\u00e1z\u00ed z\u00a0ji\u017e uzav\u0159en\u00fdch zak\u00e1zek, n\u011bkdy m\u016f\u017ee b\u00fdt v\u00fdsledkem anal\u00fdzy trhu a p\u0159edpokl\u00e1dan\u00e9ho z\u00e1jmu z\u00e1kazn\u00edk\u016f.D\u00edl\u010d\u00ed rozpo\u010dty hlavn\u00ed v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti \u2013jsou pova\u017eov\u00e1ny za p\u00e1te\u0159 hlavn\u00edho podnikov\u00e9ho rozpo\u010dtu, proto jsou podkladem pro sestaven\u00ed rozpo\u010dtu pen\u011b\u017en\u00edch tok\u016f hlavn\u00ed v\u00fdd\u011ble\u010dn\u00e9 \u010dinnosti, rozpo\u010dtov\u00e9 v\u00fdsledovky i zm\u011bn stavu provozn\u00ed \u010d\u00e1sti rozvahy. Jedn\u00e1 se zejm\u00e9na o n\u00e1sleduj\u00edc\u00ed rozpo\u010dty:\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 rozpo\u010det v\u00fdnos\u016f z\u00a0prodeje a inkasa tr\u017eeb,\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 rozpo\u010det spot\u0159eby jednicov\u00e9ho materi\u00e1lu (na kter\u00fd navazuje tak\u00e9 rozpo\u010det n\u00e1kupu materi\u00e1lu),\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 rozpo\u010det jednicov\u00fdch mezd (a dal\u0161\u00edch souvisej\u00edc\u00edch osobn\u00edch n\u00e1klad\u016f),\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 rozpo\u010det variabiln\u00edch n\u00e1klad\u016f a v\u00fddaj\u016f,\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 rozpo\u010det fixn\u00edch n\u00e1klad\u016f a v\u00fddaj\u016f.Odpov\u011bdnost za sestavov\u00e1n\u00ed jednotliv\u00fdch rozpo\u010dt\u016f nese liniov\u00fd management. Ov\u0161em ve velk\u00fdch firm\u00e1ch m\u016f\u017ee b\u00fdt tzv. rozpo\u010dtov\u00e1 komise.                                                                                                                                                                                                                                                                                                                                                                                        4\/5 - (3 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Charakteristika podnikov\u00fdch pl\u00e1n\u016f a rozpo\u010dt\u016f, m\u00e1te ji v mal\u00ed\u010dku?","item":"https:\/\/www.vuje.cz\/charakteristika-podnikovych-planu-a-rozpoctu-mate-ji-v-malicku\/#breadcrumbitem"}]}]