[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.onix.cz\/nakladove-ucetnictvi\/#Article","mainEntityOfPage":"https:\/\/www.onix.cz\/nakladove-ucetnictvi\/","headline":"N\u00e1kladov\u00e9 \u00fa\u010detnictv\u00ed","name":"N\u00e1kladov\u00e9 \u00fa\u010detnictv\u00ed","description":"P\u0159ipad\u00e1 v\u00e1m, \u017ee nev\u00edte, co si p\u0159edstavit pod pojmem n\u00e1kladov\u00e9 \u00fa\u010detnictv\u00ed? Nen\u00ed na tom nic slo\u017eit\u00e9ho. Dalo by se \u0159\u00edct, \u017ee se jedn\u00e1 o sou\u010d\u00e1st mana\u017eersk\u00e9ho \u00fa\u010detnictv\u00ed. C\u00edlem je d\u00e1t podklady pro ur\u010dit\u00e9 \u0159\u00edzen\u00ed procesu v takov\u00fdch podm\u00ednk\u00e1ch, kdy o parametrech bylo u\u017e rozhodnuto. Jestli\u017ee zde z\u016fst\u00e1vaj\u00ed ot\u00e1zky, pak jsou to ty, kter\u00e9 se t\u00fdkaj\u00ed […]","datePublished":"2019-05-13","dateModified":"2023-04-27","author":{"@type":"Person","@id":"https:\/\/www.onix.cz\/author\/devene\/#Person","name":"onix.cz","url":"https:\/\/www.onix.cz\/author\/devene\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/25a824e14ead2d36aba24b918221841350fb41cea98048e9b1929df8c4bf4bd8?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/25a824e14ead2d36aba24b918221841350fb41cea98048e9b1929df8c4bf4bd8?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"onix.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.onix.cz\/wp-content\/uploads\/img_a349066_w1717_t1563960101.jpg","url":"https:\/\/www.onix.cz\/wp-content\/uploads\/img_a349066_w1717_t1563960101.jpg","height":0,"width":0},"url":"https:\/\/www.onix.cz\/nakladove-ucetnictvi\/","about":["Produkty"],"wordCount":413,"articleBody":"  P\u0159ipad\u00e1 v\u00e1m, \u017ee nev\u00edte, co si p\u0159edstavit pod pojmem n\u00e1kladov\u00e9 \u00fa\u010detnictv\u00ed? Nen\u00ed na tom nic slo\u017eit\u00e9ho. Dalo by se \u0159\u00edct, \u017ee se jedn\u00e1 o sou\u010d\u00e1st mana\u017eersk\u00e9ho \u00fa\u010detnictv\u00ed. C\u00edlem je d\u00e1t podklady pro ur\u010dit\u00e9 \u0159\u00edzen\u00ed procesu v takov\u00fdch podm\u00ednk\u00e1ch, kdy o parametrech bylo u\u017e rozhodnuto.  Jestli\u017ee zde z\u016fst\u00e1vaj\u00ed ot\u00e1zky, pak jsou to ty, kter\u00e9 se t\u00fdkaj\u00ed \u00fa\u010detn\u00edch informac\u00ed, kter\u00e9 zahrnuj\u00ed rozhodov\u00e1n\u00ed, mezi co\u017e bychom mohli za\u0159adit taktick\u00e9 a strategick\u00e9 \u0159\u00edzen\u00ed. Pokud byste n\u011bco takov\u00e9ho cht\u011bli ovlivnit, nebylo by to zrovna nejjednodu\u0161\u0161\u00ed. Pro\u010d? Proto\u017ee v\u0161e je omezeno a to kapacitou, kter\u00e1 umo\u017enuje vytv\u00e1\u0159en\u00ed v\u00fdkonu pro z\u00e1kazn\u00edky a to na zn\u00e1m\u00fdch trz\u00edch. Ji\u017e p\u0159edem je rozhodnuto o z\u00e1kladn\u00edch ot\u00e1zk\u00e1ch, mezi kter\u00e9 bychom mohli za\u0159adit to, co se bude vyr\u00e1b\u011bt, jak se to bude vyr\u00e1b\u011bt a pro koho se bude vyr\u00e1b\u011bt. Centrem samotn\u00e9ho \u0159\u00edzen\u00ed je hlavn\u011b oblast v\u00fdkonnosti. Pr\u00e1v\u011b tam je t\u0159eba, aby se \u0159\u00eddily n\u00e1klady. N\u00e1kladov\u00e9 \u00fa\u010detnictv\u00ed je nej\u010dast\u011bji d\u011bleno na \u00fa\u010detnictv\u00ed v\u00fdkonov\u00e9 a odpov\u011bdnostn\u00ed. U v\u00fdkonov\u00e9ho je c\u00edlem odpov\u011b\u010f na ot\u00e1zku, jak\u00e9 jsou vlastn\u011b n\u00e1klady, zisk apod. U odpov\u011bdnostn\u00edho je c\u00edlem zjistit odpov\u011bdi na ot\u00e1zky, jak k v\u00fdsledk\u016fm podniku p\u0159isp\u00edvaj\u00ed jednotliv\u00e9 \u00fatvary apod. Jestli je n\u011bco, co je rozhodn\u011b pot\u0159eba m\u00edt na pam\u011bti, pak je to to, \u017ee n\u00e1kladov\u00e9 \u00fa\u010detnictv\u00ed nen\u00ed \u017e\u00e1dnou discipl\u00ednou. Je pot\u0159eba, aby se pou\u017e\u00edvaly r\u016fzn\u00e9 metody nebo techniky, kter\u00e9 jsou ji\u017e p\u0159edem vyzkou\u0161eny. P\u0159i jejich aplikac\u00edch se ale nikdy nesm\u00ed zapomenout na to, co \u0159\u00edk\u00e1 zdrav\u00fd rozum.  N\u00e1kladov\u00e9 \u00fa\u010detnictv\u00ed by opravdu m\u011blo pomoct, s usnad\u0148ov\u00e1n\u00edm rozhodov\u00e1n\u00ed, co\u017e znamen\u00e1, \u017ee by m\u011blo pomoct nap\u0159\u00edklad s analyzov\u00e1n\u00edm ziskovosti, s umo\u017en\u011bn\u00edm stanoven\u00ed ceny metodou p\u0159ir\u00e1\u017eky apod. Chyb\u011bt by rozhodn\u011b nem\u011bla ani pomoc p\u0159i kontrole nad n\u00e1klady. Pokud je n\u00e1kladov\u00e9 \u00fa\u010detnictv\u00ed prov\u00e1d\u011bno spr\u00e1vn\u011b, pak v\u00e1m dok\u00e1\u017ee hodn\u011b pomoct. Je ale pot\u0159eba naj\u00edt \u010dlov\u011bka, kter\u00fd tomu opravdu rozum\u00ed, a budete si jisti t\u00edm, \u017ee v\u00e1s nebude tahat za nos.                                                                                                                                                                                                                                                                                                                                                                                                 "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"N\u00e1kladov\u00e9 \u00fa\u010detnictv\u00ed","item":"https:\/\/www.onix.cz\/nakladove-ucetnictvi\/#breadcrumbitem"}]}]