[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.nostyx.cz\/nastroje-financniho-rizeni\/#Article","mainEntityOfPage":"https:\/\/www.nostyx.cz\/nastroje-financniho-rizeni\/","headline":"N\u00e1stroje finan\u010dn\u00edho \u0159\u00edzen\u00ed","name":"N\u00e1stroje finan\u010dn\u00edho \u0159\u00edzen\u00ed","description":"Mezi n\u00e1stroje finan\u010dn\u00edho \u0159\u00edzen\u00ed pat\u0159\u00ed: normy, rozpo\u010dty a kalkulace. Rozd\u011blen\u00ed technickohospod\u00e1\u0159sk\u00fdch norem Normy spot\u0159eby majetku \u00a7\u00a0 norma spot\u0159eby materi\u00e1lu (maxim\u00e1ln\u00ed mno\u017estv\u00ed materi\u00e1lu, kter\u00e9 lze spot\u0159ebovat na jednotku v\u00fdkonu) \u00a7\u00a0 norma spot\u0159eby energie (maxim\u00e1ln\u00ed mno\u017estv\u00ed energie na jednotku \u010dasu\/v\u00fdkonu) \u00a7\u00a0 norma z\u00e1sob (optim\u00e1ln\u00ed v\u00fd\u0161e z\u00e1sob; z\u00e1soba, kter\u00e1 zaji\u0161\u0165uje plynul\u00fd chod v\u00fdroby s\u00a0minim\u00e1ln\u00edmi n\u00e1klady) \u00a7\u00a0 odpisov\u00e1 norma […]","datePublished":"2025-03-05","dateModified":"2025-03-05","author":{"@type":"Person","@id":"https:\/\/www.nostyx.cz\/author\/#Person","name":"","url":"https:\/\/www.nostyx.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/87132efef9f5972c3e770e1fb0907fb3dcc1311f82da5f30bffbae0bd81cf8c0?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/87132efef9f5972c3e770e1fb0907fb3dcc1311f82da5f30bffbae0bd81cf8c0?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"nostyx.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.nostyx.cz\/wp-content\/uploads\/img_a319770_w1955_t1530861866.jpg","url":"https:\/\/www.nostyx.cz\/wp-content\/uploads\/img_a319770_w1955_t1530861866.jpg","height":0,"width":0},"url":"https:\/\/www.nostyx.cz\/nastroje-financniho-rizeni\/","wordCount":373,"articleBody":"Mezi n\u00e1stroje finan\u010dn\u00edho \u0159\u00edzen\u00ed pat\u0159\u00ed: normy, rozpo\u010dty a kalkulace.\tRozd\u011blen\u00ed technickohospod\u00e1\u0159sk\u00fdch norem\tNormy spot\u0159eby majetku\t\u00a7\u00a0 norma spot\u0159eby materi\u00e1lu (maxim\u00e1ln\u00ed mno\u017estv\u00ed materi\u00e1lu, kter\u00e9 lze spot\u0159ebovat na jednotku v\u00fdkonu)\t\u00a7\u00a0 norma spot\u0159eby energie (maxim\u00e1ln\u00ed mno\u017estv\u00ed energie na jednotku \u010dasu\/v\u00fdkonu)\t\u00a7\u00a0 norma z\u00e1sob (optim\u00e1ln\u00ed v\u00fd\u0161e z\u00e1sob; z\u00e1soba, kter\u00e1 zaji\u0161\u0165uje plynul\u00fd chod v\u00fdroby s\u00a0minim\u00e1ln\u00edmi n\u00e1klady)\t\u00a7\u00a0 odpisov\u00e1 norma (sazba, m\u00edra opot\u0159eben\u00ed, pro odpisy)\t\u00a7\u00a0 kapacitn\u00ed norma (max. v\u00fdkon stroje na jednotku \u010dasu)\t\u00a0\t\tNormy spot\u0159eby pr\u00e1ce\t\u00a7\u00a0 v\u00fdkonov\u00e1 norma mno\u017estv\u00ed (maxim\u00e1ln\u00ed mno\u017estv\u00ed v\u00fdrobk\u016f, kter\u00e9 m\u016f\u017ee zhotovit 1 pracovn\u00edk za jednotku \u010dasu)\t\u00a7\u00a0 v\u00fdkonov\u00e1 norma \u010dasu (maxim\u00e1ln\u00ed \u010das, kter\u00fd pot\u0159ebuje 1 pracovn\u00edk na zhotoven\u00ed jednotky v\u00fdkonu)\t\u00a7\u00a0 norma obsluhy (maxim\u00e1ln\u00ed po\u010det pracovn\u00edk\u016f na jeden stroj\/ maxim\u00e1ln\u00ed po\u010det stroj\u016f, kter\u00e9 m\u016f\u017ee obsluhovat jeden pracovn\u00edk)\t\u00a7\u00a0 norma po\u010detn\u00edch stav\u016f (maxim\u00e1ln\u00ed po\u010det pracovn\u00edk\u016f v\u00a0jednom \u00fatvaru)\t\u00a0\tRozpo\u010dty\t= obsahuj\u00ed p\u0159edpokl\u00e1dan\u00e9 \u00fadaje\t\u00a7\u00a0 rozpo\u010det n\u00e1klad\u016f \u2013 vych\u00e1z\u00ed z\u00a0marketingov\u00e9ho pl\u00e1nu prodeje, podkladem je p\u0159edb\u011b\u017en\u00e1 kalkulace nebo kvalifikovan\u00fd odhad\t\u00a7\u00a0 rozpo\u010det v\u00fdnos\u016f \u2013 z\u00e1vis\u00ed na velikosti p\u0159edpokl\u00e1dan\u00e9ho prodeje a na v\u00fd\u0161i cen\t\u00a7\u00a0 rozpo\u010det p\u0159\u00edjm\u016f a v\u00fddaj\u016f \u2013 z\u00e1kladem je platebn\u00ed kalend\u00e1\u0159 (umo\u017e\u0148uje podniku sledovat jeho platebn\u00ed schopnost)\t\u00a7\u00a0 zakladatelsk\u00fd rozpo\u010det \u2013 sestavuje se p\u0159i zakl\u00e1d\u00e1n\u00ed podniku \t\tKalkulace\tZp\u016fsob stanoven\u00ed n\u00e1klad\u016f a budouc\u00ed ceny.\t1.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Z\u00a0\u010dasov\u00e9ho hlediska\t\u00a7\u00a0 p\u0159edb\u011b\u017en\u00e1 kalkulace – vyhotovuje se p\u0159ed za\u010d\u00e1tkem v\u00fdrobn\u00edho procesu a vyjad\u0159uje pl\u00e1novanou v\u00fd\u0161i n\u00e1klad\u016f\t\u00a7\u00a0 v\u00fdsledn\u00e1 kalkulace\u00a0 – po skon\u010den\u00ed v\u00fdrobn\u00edho procesu, vyjad\u0159uje skute\u010dnou v\u00fd\u0161i n\u00e1klad\u016f, podkladem pro \u00fa\u010detnictv\u00ed\t\u00a0\t2.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Podle p\u0159edm\u011btu\t\u00a7\u00a0 n\u00e1kupn\u00ed \u2013 souvis\u00ed s\u00a0po\u0159\u00edzen\u00edm vstup\u016f (pr\u00e1ce, p\u0159\u00edrodn\u00ed zdroje, kapit\u00e1l), je d\u016fle\u017eit\u00e1 pro vyhled\u00e1v\u00e1n\u00ed vhodn\u00fdch dodavatel\u016f\t\u00a7\u00a0 v\u00fdrobn\u00ed \u2013 souvis\u00ed s\u00a0n\u00e1klady souvisej\u00edc\u00edmi s\u00a0v\u00fdrobou\t\u00a7\u00a0 prodejn\u00ed \u2013 souvis\u00ed s\u00a0prodejem v\u00fdkon\u016f (v\u00fdrobky, slu\u017eby, zbo\u017e\u00ed), v\u00fdznam pro v\u00fdb\u011br odb\u011bratel\u016f                                                                                                                                                                                                                                                                                                                                                                                        5\/5 - (5 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"N\u00e1stroje finan\u010dn\u00edho \u0159\u00edzen\u00ed","item":"https:\/\/www.nostyx.cz\/nastroje-financniho-rizeni\/#breadcrumbitem"}]}]