[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.sohm.cz\/sestaveni-financniho-planu-pro-podnikovy-rozpocet\/#Article","mainEntityOfPage":"https:\/\/www.sohm.cz\/sestaveni-financniho-planu-pro-podnikovy-rozpocet\/","headline":"Sestaven\u00ed finan\u010dn\u00edho pl\u00e1nu pro podnikov\u00fd rozpo\u010det","name":"Sestaven\u00ed finan\u010dn\u00edho pl\u00e1nu pro podnikov\u00fd rozpo\u010det","description":"Dlouhodob\u00fd rozpo\u010detsubjektu (firmy, organizace) je v podstat\u011b sou\u010d\u00e1st\u00ed strategick\u00e9ho pl\u00e1nu. Z\u00e1klad tvo\u0159\u00ed r\u016fzn\u00e9 varianty \u0159e\u0161en\u00ed, kter\u00e9 se podrobuj\u00ed finan\u010dn\u00ed anal\u00fdze, a ta pak nab\u00eddne re\u00e1ln\u00fd…","datePublished":"2018-02-25","dateModified":"2023-05-05","author":{"@type":"Person","@id":"https:\/\/www.sohm.cz\/author\/#Person","name":"","url":"https:\/\/www.sohm.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/b653a05acc9928bc50547a0b6ed51698115bbf59840455a4bc9d337f928ec9d6?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/b653a05acc9928bc50547a0b6ed51698115bbf59840455a4bc9d337f928ec9d6?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"sohm.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.sohm.cz\/wp-content\/uploads\/img_a313280_w2551_t1523953097.jpg","url":"https:\/\/www.sohm.cz\/wp-content\/uploads\/img_a313280_w2551_t1523953097.jpg","height":0,"width":0},"url":"https:\/\/www.sohm.cz\/sestaveni-financniho-planu-pro-podnikovy-rozpocet\/","about":["Podnik\u00e1n\u00ed"],"wordCount":486,"articleBody":"       Dlouhodob\u00fd rozpo\u010detsubjektu (firmy, organizace) je v podstat\u011b sou\u010d\u00e1st\u00ed strategick\u00e9ho pl\u00e1nu. Z\u00e1klad tvo\u0159\u00ed r\u016fzn\u00e9 varianty \u0159e\u0161en\u00ed, kter\u00e9 se podrobuj\u00ed finan\u010dn\u00ed anal\u00fdze,  a ta pak nab\u00eddne re\u00e1ln\u00fd pohled na jejich d\u00edl\u010d\u00ed praktick\u00e9 mo\u017enosti v z\u00e1vislosti na p\u0159edem definovan\u00e9m \u010dasov\u00e9m horizontu. Jde tedy p\u0159edev\u0161\u00edm o stanoven\u00ed p\u0159edpokladu dlouhodob\u00e9ho v\u00fdvoje finan\u010dn\u00edch zdroj\u016f, majetku firmy, a podtr\u017een\u00ed sm\u011bru v\u00fdvojov\u00e9 linie do budoucna.   Dlouhodob\u00e9 rozpo\u010dty lze rozd\u011blit do t\u0159\u00ed z\u00e1kladn\u00edch slo\u017eek Rozpo\u010det vstupn\u00edho a v\u00fdstupn\u00edho kapit\u00e1lu Rozpo\u010det investic Rozpo\u010dty \u00fazce specifikovan\u00e9 pro v\u011bdu a v\u00fdzkum (v\u00fdvojov\u00e1 odd\u011blen\u00ed) Kr\u00e1tkodob\u00fd rozpo\u010det se stanovuje na krat\u0161\u00ed \u010dasov\u00e1 obdob\u00ed, ne\u017e je jeden rok, zn\u00e1me jej rovn\u011b\u017e pod n\u00e1zvem operativn\u00ed rozpo\u010det. Velk\u00e1 firemn\u00ed seskupen\u00ed je prov\u00e1d\u00ed ve dvou form\u00e1ch. Tou z\u00e1kladn\u00ed je podnikov\u00fd rozpo\u010det, kter\u00fd slou\u017e\u00ed pot\u0159eb\u00e1m \u0159\u00edzen\u00ed firmy jako celku. Vych\u00e1z\u00ed ov\u0161em z mno\u017einy vnitropodnikov\u00fdch \u00fatvarov\u00fdch nebo \u00fasekov\u00fdch kr\u00e1tkodob\u00fdch rozpo\u010dt\u016f. A\u0165 u\u017e se jedn\u00e1 o d\u00edl\u010d\u00ed rozpo\u010dty, nebo centr\u00e1ln\u00ed rozpo\u010det, v\u017edy se d\u011bl\u00ed na jednotliv\u00e9 sekce. Ty rozd\u011blujeme do t\u0159\u00ed z\u00e1kladn\u00edch skupin:  Rozpo\u010det v\u00fdroby Ten je zpravidla nejrozs\u00e1hlej\u0161\u00edm projektem \u0159\u00edzen\u00ed podniku. Zahrnuje v sob\u011b v\u00edce \u00fakol\u016f strategick\u00e9ho pl\u00e1nov\u00e1n\u00ed. D\u0159\u00edve zam\u011bstn\u00e1valy tyto rozpo\u010dty v\u011bt\u0161\u00ed mno\u017estv\u00ed pracovn\u00edk\u016f, dnes je v\u011bt\u0161ina t\u00e9to \u010dinnosti podep\u0159ena softwarov\u00fdm vybaven\u00edm. V\u00fdrobn\u00ed rozpo\u010det se t\u00fdk\u00e1 zpravidla:  materi\u00e1ln\u011b technick\u00e9ho z\u00e1sobov\u00e1n\u00ed (MTZ). n\u00e1kupu materi\u00e1lu. p\u0159\u00edm\u00e9 spot\u0159eby materi\u00e1lu. mzdov\u00e9 politiky (p\u0159\u00edm\u00e9 mzdy). v\u00fdrobn\u00edch n\u00e1klad\u016f re\u017eijn\u00edch. dodavatelsko-odb\u011bratelsk\u00fdch vztah\u016f. Rozpo\u010det odbytov\u00fd Zam\u011b\u0159uje se na p\u0159\u00edjmy v uveden\u00e9m rozpo\u010dtov\u00e9m obdob\u00ed, resp. propo\u010det p\u0159ibli\u017en\u00e9ho odhadu p\u0159\u00edjm\u016f. Odbytov\u00e9 rozpo\u010dty jsou obecn\u011b z\u00e1kladn\u00edm typem podnikov\u00fdch rozpo\u010dt\u016f, jeliko\u017e pr\u00e1v\u011b tr\u017eby za prodan\u00e9 hotov\u00e9 v\u00fdrobky jsou alfou a omegou \u017eivota v\u011bt\u0161iny firem. Odbytov\u00fd rozpo\u010det p\u0159edev\u0161\u00edm zahrnuje:  sumarizaci odbytov\u00fdch a prodejn\u00edch re\u017eijn\u00edch n\u00e1klad\u016f. mno\u017estv\u00ed vyroben\u00fdch produkt\u016f (ke konci roku). strategii p\u0159\u00edjm\u016f z prodeje. Rozpo\u010det finan\u010dn\u00ed Ty v podstat\u011b odpov\u00eddaj\u00ed pravideln\u00fdm ro\u010dn\u00edm v\u00fdkaz\u016fm ztr\u00e1t a zisk\u016f podniku, finan\u010dn\u00ed rozvaze, a rovn\u011b\u017e vykazov\u00e1n\u00ed toku financ\u00ed ve firm\u011b. Zjednodu\u0161en\u011b lze \u0159\u00edci, \u017ee jde o:  podrobn\u00e9 finan\u010dn\u00ed rozpo\u010dty ve\u0161ker\u00fdch v\u00fddaj\u016f a p\u0159\u00edjm\u016f firmy. kvalifikovan\u00e9 rozpo\u010dty p\u0159edpokl\u00e1dan\u00fdch v\u00fdnos\u016f, s ode\u010dten\u00edm n\u00e1klad\u016f. rozpo\u010dty extern\u00edch zdroj\u016f tok\u016f financ\u00ed.                                                                                                                                                                                                                                                                                                                                                                                          4\/5 - (11 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Sestaven\u00ed finan\u010dn\u00edho pl\u00e1nu pro podnikov\u00fd rozpo\u010det","item":"https:\/\/www.sohm.cz\/sestaveni-financniho-planu-pro-podnikovy-rozpocet\/#breadcrumbitem"}]}]