[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.artneon.cz\/rozhodovaci-ulohy-souvisejici-s-manazerskym-ucetnictvim\/#Article","mainEntityOfPage":"https:\/\/www.artneon.cz\/rozhodovaci-ulohy-souvisejici-s-manazerskym-ucetnictvim\/","headline":"Rozhodovac\u00ed \u00falohy souvisej\u00edc\u00ed s mana\u017eersk\u00fdm \u00fa\u010detnictv\u00edm","name":"Rozhodovac\u00ed \u00falohy souvisej\u00edc\u00ed s mana\u017eersk\u00fdm \u00fa\u010detnictv\u00edm","description":"Rozhodovac\u00ed \u00falohy mohou m\u00edt dvoj\u00ed charakter: 1. \u00dalohy, kter\u00e9 vy\u017eaduj\u00ed vklady prost\u0159edk\u016f \u2013jestli\u017ee firma jedn\u00e1 o tom, zda n\u011bkam vlo\u017eit pen\u00edze, pak p\u0159edpokl\u00e1d\u00e1, \u017ee ji dan\u00e1 investice bude poskytovat tak\u00e9 ur\u010dit\u00fd p\u0159\u00ednos. Je d\u016fle\u017eit\u00e9 vy\u0159e\u0161it ot\u00e1zku, zda dan\u00fd p\u0159\u00ednos vznikne jednor\u00e1zov\u011b, nebo kr\u00e1tkodob\u011b, nebo zda bude vyvol\u00e1vat dal\u0161\u00ed efekty po del\u0161\u00ed dobu. Vznik dlouhodob\u00fdch p\u0159\u00ednos\u016f...","datePublished":"2025-03-01","dateModified":"2023-05-01","author":{"@type":"Person","@id":"https:\/\/www.artneon.cz\/author\/#Person","name":"","url":"https:\/\/www.artneon.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/163f6c65c8acab43fa062eaf19866aeb6d6c2adc4d5c2462700a89e6feec77a0?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/163f6c65c8acab43fa062eaf19866aeb6d6c2adc4d5c2462700a89e6feec77a0?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"artneon.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.artneon.cz\/wp-content\/uploads\/img_a314260_w1793_t1525029119.jpg","url":"https:\/\/www.artneon.cz\/wp-content\/uploads\/img_a314260_w1793_t1525029119.jpg","height":0,"width":0},"url":"https:\/\/www.artneon.cz\/rozhodovaci-ulohy-souvisejici-s-manazerskym-ucetnictvim\/","wordCount":838,"articleBody":"Rozhodovac\u00ed \u00falohy mohou m\u00edt dvoj\u00ed charakter:1. \u00dalohy, kter\u00e9 vy\u017eaduj\u00ed vklady prost\u0159edk\u016f \u2013jestli\u017ee firma jedn\u00e1 o tom, zda n\u011bkam vlo\u017eit pen\u00edze, pak p\u0159edpokl\u00e1d\u00e1, \u017ee ji dan\u00e1 investice bude poskytovat tak\u00e9 ur\u010dit\u00fd p\u0159\u00ednos. Je d\u016fle\u017eit\u00e9 vy\u0159e\u0161it ot\u00e1zku, zda dan\u00fd p\u0159\u00ednos vznikne jednor\u00e1zov\u011b, nebo kr\u00e1tkodob\u011b, nebo zda bude vyvol\u00e1vat dal\u0161\u00ed efekty po del\u0161\u00ed dobu.Vznik dlouhodob\u00fdch p\u0159\u00ednos\u016f je spojen s\u00a0n\u00e1sleduj\u00edc\u00edmi investicemi:\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 vklad do finan\u010dn\u00edch aktiv hmotn\u00e9ho a nehmotn\u00e9ho charakteru (nap\u0159. investice do informa\u010dn\u00edho syst\u00e9mu),\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 vklad do finan\u010dn\u00edho majetku (nap\u0159. ve form\u011b pod\u00edlov\u00fdch \u00fa\u010dast\u00ed v\u00a0podnic\u00edch),\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 vklad do specifick\u00fdch forem investic (nap\u0159. n\u00e1kup cenn\u00fdch pap\u00edr\u016f).Vznik jednor\u00e1zov\u00e9ho p\u0159\u00ednosuje spojen p\u0159edev\u0161\u00edm s\u00a0investic\u00ed do n\u00e1kupu nov\u00e9ho v\u00fdrobn\u00edho za\u0159\u00edzen\u00ed pou\u017eiteln\u00e9ho pouze u konkr\u00e9tn\u00edho typu produktu v\u00a0kusov\u00e9 neopakovan\u00e9 v\u00fdrob\u011b.2. \u00dalohy nevy\u017eaduj\u00edc\u00ed vklady prost\u0159edk\u016f \u2013je jich mnohem v\u00edce, nebo\u0165 souvis\u00ed zejm\u00e9na s\u00a0tvorbou \u010di obnovou v\u00fdrobn\u00ed kapacity, proto je mnoho rozhodovac\u00edch \u00faloh spojeno pr\u00e1v\u011b s\u00a0ot\u00e1zkami vyu\u017eit\u00ed v\u00fdrobn\u00ed kapacity. M\u016f\u017ee se tedy jednat o:\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 optimaliza\u010dn\u00ed \u00falohy (zvy\u0161ov\u00e1n\u00ed objemu v\u00fdroby, optimalizace sortimentu\u2026),\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 stanoven\u00ed doln\u00edho limitu u dopl\u0148kov\u00fdch v\u00fdrobk\u016f p\u0159i nevyu\u017eit\u00e9 kapacit\u011b,\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00falohy typu bu\u010f a nebo (zda vyr\u00e1b\u011bt \u010di koupit, zda pokra\u010dovat ve v\u00fdrob\u011b nebo ji zastavit\u2026).Cenov\u00e1 rozhodov\u00e1n\u00ed \u2013jsou nesm\u00edrn\u011b d\u016fle\u017eit\u00e1 pro stanoven\u00ed spr\u00e1vn\u00e9 ceny. Jejich hlavn\u00edm c\u00edlem je ur\u010den\u00ed \u00fanosn\u00fdch n\u00e1klad\u016f p\u0159i dan\u00e9 cen\u011b, d\u00e1le v\u0161ak ur\u010den\u00ed ceny produktu p\u0159i st\u00e1vaj\u00edc\u00edch v\u00fdrobn\u00edch, z\u00e1sobovac\u00edch, odbytov\u00fdch a dal\u0161\u00edch podm\u00ednk\u00e1ch.Z\u00e1kladn\u00edm krit\u00e9riem uplat\u0148uj\u00edc\u00edm se p\u0159i kon\u00e1n\u00ed rozhodnut\u00ed je p\u0159edev\u0161\u00edm hlavn\u00ed dlouhodob\u00fd c\u00edl podniku, kter\u00fdm je zpravidla zhodnocen\u00ed kapit\u00e1lu vlo\u017een\u00e9ho do podnik\u00e1n\u00ed (jinak \u0159e\u010deno rentabilita vlo\u017een\u00fdch prost\u0159edk\u016f). Pro n\u011bkter\u00e9 firmy v\u0161ak m\u016f\u017ee b\u00fdt rozhoduj\u00edc\u00edm krit\u00e9riem tak\u00e9 likvidita, kter\u00e1 v\u0161ak sni\u017euje tak\u00e9 zisk podniku. A\u0165 u\u017e tak nebo tak, rozhodov\u00e1n\u00ed by se ve firm\u011b nem\u011blo podce\u0148ovat. Jedin\u011b tak lze dos\u00e1hnout \u00fasp\u011bchu.\tRozhodovac\u00ed \u00falohy souvisej\u00edc\u00ed s\u00a0mana\u017eersk\u00fdm \u00fa\u010detnictv\u00edmRozhodovac\u00ed \u00falohy mohou m\u00edt dvoj\u00ed charakter:1. \u00dalohy, kter\u00e9 vy\u017eaduj\u00ed vklady prost\u0159edk\u016f \u2013jestli\u017ee firma jedn\u00e1 o tom, zda n\u011bkam vlo\u017eit pen\u00edze, pak p\u0159edpokl\u00e1d\u00e1, \u017ee ji dan\u00e1 investice bude poskytovat tak\u00e9 ur\u010dit\u00fd p\u0159\u00ednos. Je d\u016fle\u017eit\u00e9 vy\u0159e\u0161it ot\u00e1zku, zda dan\u00fd p\u0159\u00ednos vznikne jednor\u00e1zov\u011b, nebo kr\u00e1tkodob\u011b, nebo zda bude vyvol\u00e1vat dal\u0161\u00ed efekty po del\u0161\u00ed dobu.Vznik dlouhodob\u00fdch p\u0159\u00ednos\u016f je spojen s\u00a0n\u00e1sleduj\u00edc\u00edmi investicemi:\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 vklad do finan\u010dn\u00edch aktiv hmotn\u00e9ho a nehmotn\u00e9ho charakteru (nap\u0159. investice do informa\u010dn\u00edho syst\u00e9mu),\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 vklad do finan\u010dn\u00edho majetku (nap\u0159. ve form\u011b pod\u00edlov\u00fdch \u00fa\u010dast\u00ed v\u00a0podnic\u00edch),\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 vklad do specifick\u00fdch forem investic (nap\u0159. n\u00e1kup cenn\u00fdch pap\u00edr\u016f).Vznik jednor\u00e1zov\u00e9ho p\u0159\u00ednosuje spojen p\u0159edev\u0161\u00edm s\u00a0investic\u00ed do n\u00e1kupu nov\u00e9ho v\u00fdrobn\u00edho za\u0159\u00edzen\u00ed pou\u017eiteln\u00e9ho pouze u konkr\u00e9tn\u00edho typu produktu v\u00a0kusov\u00e9 neopakovan\u00e9 v\u00fdrob\u011b.2. \u00dalohy nevy\u017eaduj\u00edc\u00ed vklady prost\u0159edk\u016f \u2013je jich mnohem v\u00edce, nebo\u0165 souvis\u00ed zejm\u00e9na s\u00a0tvorbou \u010di obnovou v\u00fdrobn\u00ed kapacity, proto je mnoho rozhodovac\u00edch \u00faloh spojeno pr\u00e1v\u011b s\u00a0ot\u00e1zkami vyu\u017eit\u00ed v\u00fdrobn\u00ed kapacity. M\u016f\u017ee se tedy jednat o:\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 optimaliza\u010dn\u00ed \u00falohy (zvy\u0161ov\u00e1n\u00ed objemu v\u00fdroby, optimalizace sortimentu\u2026),\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 stanoven\u00ed doln\u00edho limitu u dopl\u0148kov\u00fdch v\u00fdrobk\u016f p\u0159i nevyu\u017eit\u00e9 kapacit\u011b,\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00falohy typu bu\u010f a nebo (zda vyr\u00e1b\u011bt \u010di koupit, zda pokra\u010dovat ve v\u00fdrob\u011b nebo ji zastavit\u2026).Cenov\u00e1 rozhodov\u00e1n\u00ed \u2013jsou nesm\u00edrn\u011b d\u016fle\u017eit\u00e1 pro stanoven\u00ed spr\u00e1vn\u00e9 ceny. Jejich hlavn\u00edm c\u00edlem je ur\u010den\u00ed \u00fanosn\u00fdch n\u00e1klad\u016f p\u0159i dan\u00e9 cen\u011b, d\u00e1le v\u0161ak ur\u010den\u00ed ceny produktu p\u0159i st\u00e1vaj\u00edc\u00edch v\u00fdrobn\u00edch, z\u00e1sobovac\u00edch, odbytov\u00fdch a dal\u0161\u00edch podm\u00ednk\u00e1ch.Z\u00e1kladn\u00edm krit\u00e9riem uplat\u0148uj\u00edc\u00edm se p\u0159i kon\u00e1n\u00ed rozhodnut\u00ed je p\u0159edev\u0161\u00edm hlavn\u00ed dlouhodob\u00fd c\u00edl podniku, kter\u00fdm je zpravidla zhodnocen\u00ed kapit\u00e1lu vlo\u017een\u00e9ho do podnik\u00e1n\u00ed (jinak \u0159e\u010deno rentabilita vlo\u017een\u00fdch prost\u0159edk\u016f). Pro n\u011bkter\u00e9 firmy v\u0161ak m\u016f\u017ee b\u00fdt rozhoduj\u00edc\u00edm krit\u00e9riem tak\u00e9 likvidita, kter\u00e1 v\u0161ak sni\u017euje tak\u00e9 zisk podniku. A\u0165 u\u017e tak nebo tak, rozhodov\u00e1n\u00ed by se ve firm\u011b nem\u011blo podce\u0148ovat. Jedin\u011b tak lze dos\u00e1hnout \u00fasp\u011bchu.                                                                                                                                                                                                                                                                                                                                                                                        4\/5 - (10 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Rozhodovac\u00ed \u00falohy souvisej\u00edc\u00ed s mana\u017eersk\u00fdm \u00fa\u010detnictv\u00edm","item":"https:\/\/www.artneon.cz\/rozhodovaci-ulohy-souvisejici-s-manazerskym-ucetnictvim\/#breadcrumbitem"}]}]