[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.tchas.cz\/naklady-a-vynosy\/#Article","mainEntityOfPage":"https:\/\/www.tchas.cz\/naklady-a-vynosy\/","headline":"N\u00e1klady a v\u00fdnosy","name":"N\u00e1klady a v\u00fdnosy","description":"N\u00e1klady Finan\u010dn\u00ed kapit\u00e1l= pen\u00edze na po\u0159\u00edzen\u00ed v\u00fdrobn\u00edch \u010dinitel\u016f. \u00a0Rozd\u011blen\u00ed n\u00e1klad\u016fDruhov\u00e9 \u010dlen\u011bn\u00ed\u2013 podle v\u00fdrobn\u00edch \u010dinitel\u016f a.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0..","datePublished":"2025-03-05","dateModified":"2023-04-29","author":{"@type":"Person","@id":"https:\/\/www.tchas.cz\/author\/#Person","name":"tchas.cz\n","url":"https:\/\/www.tchas.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/1fd5b20daa9a47a1102459a7c733d369075d8cc724ab489feb8ed72c657d346e?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/1fd5b20daa9a47a1102459a7c733d369075d8cc724ab489feb8ed72c657d346e?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"tchas.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.tchas.cz\/wp-content\/uploads\/img_a319858_w1956_t1530994142.jpg","url":"https:\/\/www.tchas.cz\/wp-content\/uploads\/img_a319858_w1956_t1530994142.jpg","height":0,"width":0},"url":"https:\/\/www.tchas.cz\/naklady-a-vynosy\/","about":["Ekonomika"],"wordCount":530,"articleBody":"\tN\u00e1kladyFinan\u010dn\u00ed kapit\u00e1l= pen\u00edze na po\u0159\u00edzen\u00ed v\u00fdrobn\u00edch \u010dinitel\u016f.\u00a0Rozd\u011blen\u00ed n\u00e1klad\u016fDruhov\u00e9 \u010dlen\u011bn\u00ed\u2013 podle v\u00fdrobn\u00edch \u010dinitel\u016fa.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 materi\u00e1ln\u00ed \u2013 spot\u0159eba materi\u00e1lov\u00fdch z\u00e1sob: suroviny (z p\u0159\u00edrody, v\u00a0surov\u00e9 podob\u011b), z\u00e1kladn\u00ed materi\u00e1l (opracovan\u00e1 surovina), pomocn\u00e9 l\u00e1tky, provozovac\u00ed l\u00e1tky, n\u00e1hradn\u00ed d\u00edly, obal, drobn\u00fd hmotn\u00fd \/ nehmotn\u00fd dlouhodob\u00fd majetekb.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 osobn\u00ed \u2013 mzdy a platyc.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 finan\u010dn\u00ed \u2013 placen\u00e9 \u00faroky\u00a0Podle \u00fa\u010delua.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 p\u0159\u00edm\u00e9 (jednicov\u00e9) \u2013 stanov\u00ed se p\u0159\u00edmo na kalkula\u010dn\u00ed jednici, nap\u0159. spot\u0159eba materi\u00e1lub.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 re\u017eijn\u00ed \u2013 nelze je p\u0159\u00edmo stanovit na kalkula\u010dn\u00ed jednici, rozvrhuj\u00ed se podle ur\u010dit\u00e9 rozvrhov\u00e9 z\u00e1kladny, nap\u0159. odpisy, \u00faroky, n\u00e1jemn\u00e9\u00a0Podle zji\u0161\u0165ovan\u00ed HVa.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 provozn\u00ed \u2013 souvisej\u00ed s\u00a0hlavn\u00ed \u010dinnost\u00ed podniku, nap\u0159. spot\u0159eba materi\u00e1lu, energie, oprava, mzda, \u00fadr\u017eba, odpisy, cestovn\u00e9b.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 finan\u010dn\u00ed \u2013 souvisej\u00ed s\u00a0pohybem pen\u011bz p\u0159i placen\u00ed, nap\u0159. placen\u00e9 \u00faroky nebo pojistn\u00e9c.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 mimo\u0159\u00e1dn\u00e9 \u2013 souvisej\u00ed s\u00a0mimo\u0159\u00e1dnou nebo nep\u0159edv\u00eddatelnou ud\u00e1lost\u00ed, nap\u0159. manka za \u0161kody na majetku zp\u016fsoben\u00e9 \u017eivelnou pohromou\u00a0Podle vztahu n\u00e1klad\u016f na zm\u011bny objemu v\u00fdrobya.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 fixn\u00ed \u2013 vztahuj\u00ed se k\u00a0ur\u010dit\u00e9mu objemu v\u00fdroby, m\u011bn\u00ed se skokem p\u0159i v\u00fdrazn\u00e9 zm\u011bn\u011b objemu v\u00fdroby, nap\u0159. odpisy, n\u00e1jemn\u00e9 (pron\u00e1jem nov\u00e9 haly, koupen\u00ed nov\u00e9ho stroje)b.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 variabiln\u00ed \u2013 m\u011bn\u00ed se v\u00a0z\u00e1vislosti na objemu v\u00fdroby\u00a7\u00a0 proporcion\u00e1ln\u00ed \u2013 m\u011bn\u00ed se p\u0159\u00edmo \u00fam\u011brn\u011b s\u00a0objemem v\u00fdroby, \u010d\u00edm vy\u0161\u0161\u00ed v\u00fdroba, t\u00edm vy\u0161\u0161\u00ed spot\u0159eba\u00a7\u00a0 progresivn\u00ed \u2013 rostou rychleji ne\u017e objem v\u00fdroby, nap\u0159. odm\u011bny za pr\u00e1ci p\u0159es\u010das\u00a7\u00a0 degresivn\u00ed \u2013 rostou pomaleji ne\u017e objem v\u00fdroby, nap\u0159. opravy, \u00fadr\u017eba\u00a0Zp\u016fsoby sni\u017eov\u00e1n\u00ed n\u00e1klad\u016f–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Technick\u00fd rozvoj a r\u016fst produktivity pr\u00e1ce–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Nov\u00e1 technika a technologie–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Lep\u0161\u00ed organizace pr\u00e1ce–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Vy\u0161\u0161\u00ed kvalifikace zam\u011bstnanc\u016f a kvalitn\u00ed management–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Ni\u017e\u0161\u00ed ceny vstup\u016f (ni\u017e\u0161\u00ed mzdy, levn\u011bj\u0161\u00ed materi\u00e1l, lep\u0161\u00ed p\u016fj\u010dky)\tV\u00fdnosyRozd\u011blen\u00ed v\u00fdnos\u016fPodle zji\u0161\u0165ov\u00e1n\u00ed HVa.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 provozn\u00ed \u2013 souvisej\u00ed s\u00a0hlavn\u00ed \u010dinnost\u00ed podniku, nap\u0159. tr\u017eby za v\u00fdrobky, materi\u00e1l, slu\u017eby, p\u0159ebytek materi\u00e1lu zji\u0161t\u011bn p\u0159i inventarizacib.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 finan\u010dn\u00ed \u2013 prodej CP, p\u0159ebytek na pokladn\u011bc.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 mimo\u0159\u00e1dn\u00e9 \u2013 souvis\u00ed s\u00a0nep\u0159edv\u00eddateln\u00fdmi ud\u00e1lostmi, nap\u0159. n\u00e1hrada od poji\u0161\u0165ovny\u00a0Podle charakterua.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 provozn\u00ed \u2013 souvisej\u00ed s\u00a0hlavn\u00ed \u010dinnost\u00ed podniku, jsou pro podnik rozhoduj\u00edc\u00ed, nap\u0159. tr\u017eby za v\u00fdrobkyb.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 neprovozn\u00ed \u2013 nesouvis\u00ed s\u00a0hlavn\u00ed \u010dinnost\u00ed, maj\u00ed dopl\u0148kov\u00fd charakter, nap\u0159. p\u0159\u00edjmy z\u00a0pron\u00e1jmu, \u00farok\u00a0Podle v\u00fdkonua.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 vnit\u0159n\u00ed (intern\u00ed) \u2013 jedn\u00e1 se o prodej vnitropodnikov\u00fdch v\u00fdkon\u016f mezi jednotliv\u00fdmi \u00fatvary podniku, nap\u0159. prodej n\u00e1hradn\u00edch d\u00edl\u016f nebo materi\u00e1lub.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 vn\u011bj\u0161\u00ed (extern\u00ed) \u2013 jedn\u00e1 se o prodej v\u00fdkon\u016f mimo podnik, nap\u0159. tr\u017eby za v\u00fdrobky\/slu\u017eby\u00a0\u00a0Zp\u016fsoby zvy\u0161ov\u00e1n\u00ed v\u00fdnos\u016f–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 kvantitativn\u00ed \u2013 navy\u0161ov\u00e1n\u00ed objemu v\u00fdroby a prodeje–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 kvalitativn\u00ed \u2013 ni\u017e\u0161\u00ed objem prodeje za vy\u0161\u0161\u00ed ceny, jedn\u00e1 se o kvalitn\u00ed\/ zna\u010dkov\u00e9 zbo\u017e\u00ed + dopl\u0148kov\u00e9 slu\u017eby–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 ostatn\u00ed zp\u016fsoby \u2013 pron\u00e1jem\/ prodej majetku, p\u0159\u00edjmy z\u00a0propagace                                                                                                                                                                                                                                                                                                                                                                                        4.7\/5 - (6 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"N\u00e1klady a v\u00fdnosy","item":"https:\/\/www.tchas.cz\/naklady-a-vynosy\/#breadcrumbitem"}]}]