[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.alurex.cz\/obezny-majetek-v-podniku\/#Article","mainEntityOfPage":"https:\/\/www.alurex.cz\/obezny-majetek-v-podniku\/","headline":"Ob\u011b\u017en\u00fd majetek v podniku","name":"Ob\u011b\u017en\u00fd majetek v podniku","description":"Ob\u011b\u017en\u00fd majetek je kr\u00e1tkodob\u00fd majetek (doba \u017eivotnosti je krat\u0161\u00ed ne\u017e 1 rok), v\u00a0podniku m\u011bn\u00ed podobu: pen\u00edze \u2013 materi\u00e1l \u2013 v\u00fdrobek \u2013 pen\u00edze. \u00a0 Rozd\u011blen\u00ed: Z\u00e1soby \u009e\u00a0\u00a0 materi\u00e1l \u2013 suroviny a 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majetek je kr\u00e1tkodob\u00fd majetek (doba \u017eivotnosti je krat\u0161\u00ed ne\u017e 1 rok), v\u00a0podniku m\u011bn\u00ed podobu: pen\u00edze \u2013 materi\u00e1l \u2013 v\u00fdrobek \u2013 pen\u00edze.\t\u00a0\tRozd\u011blen\u00ed:\tZ\u00e1soby\t\u009e\u00a0\u00a0 materi\u00e1l \u2013 suroviny a z\u00e1kladn\u00ed materi\u00e1l, pomocn\u00e9 l\u00e1tky, provozovac\u00ed l\u00e1tky, n\u00e1hradn\u00ed d\u00edly, obaly, drobn\u00fd hmotn\u00fd a nehmotn\u00fd majetek\t\u009e\u00a0\u00a0 nedokon\u010den\u00e1 v\u00fdroba\t\u009e\u00a0\u00a0 polotovar\t\u009e\u00a0\u00a0 hotov\u00fd v\u00fdrobek \u2013 v\u00fdrobek, kter\u00fd pro\u0161el v\u0161emi f\u00e1zemi v\u00fdrobn\u00edho procesu a v\u00fdstupn\u00ed kontrolou (v\u00fdrobky vadn\u00e9 a bezvadn\u00e9, opraviteln\u00e9 a neopraviteln\u00e9)\t\u009e\u00a0\u00a0 zbo\u017e\u00ed \u2013 nakoupen\u00e9 a beze zm\u011bny prodan\u00e9\t\u009e\u00a0\u00a0 zv\u00ed\u0159ata na chov\t\u00a0\tFinan\u010dn\u00ed ob\u011b\u017en\u00fd majetek\t\u009e\u00a0\u00a0 pen\u00edze na B\u00da\t\u009e\u00a0\u00a0 hotovost \u2013 pen\u00edze na pokladn\u011b\t\u009e\u00a0\u00a0 ceniny \u2013 po\u0161tovn\u00ed zn\u00e1mky, kolky, d\u00e1lni\u010dn\u00ed zn\u00e1mky, telefonn\u00ed karty\t\u009e\u00a0\u00a0 cenn\u00e9 pap\u00edry kr\u00e1tkodob\u00e9 \u2013 \u0161eky, sm\u011bnky\t\u00a0\tKr\u00e1tkodob\u00e9 pohled\u00e1vky\t\u009e\u00a0\u00a0 pohled\u00e1vka za odb\u011brateli, za zam\u011bstnanci a spole\u010dn\u00edky, za finan\u010dn\u00edm \u00fa\u0159adem, za finan\u010dn\u00edmi institucemi, podnik je v\u00a0pozici v\u011b\u0159itele\tPo\u0159\u00edzen\u00ed z\u00e1soba)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 n\u00e1kupem \u2013 d\u016fle\u017eit\u00e1 je volba dodavatele, prov\u00e1d\u00ed se na z\u00e1klad\u011b pr\u016fzkumu trhu (cena, kvalita, rychlost dod\u00e1n\u00ed, spolehlivost), uzav\u00edr\u00e1 se kupn\u00ed smlouva nebo objedn\u00e1vkab)\u00a0\u00a0\u00a0\u00a0\u00a0 vlastn\u00ed v\u00fdrobac)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 darov\u00e1n\u00edd)\u00a0\u00a0\u00a0\u00a0\u00a0 p\u0159evzet\u00ed s\u00a0osobn\u00edho vlastnictv\u00ed\tOce\u0148ov\u00e1n\u00ed z\u00e1soba)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 po\u0159izovac\u00ed cena \u2013 u nakoupen\u00fdch, je to cena po\u0159\u00edzen\u00ed + vedlej\u0161\u00ed po\u0159izovac\u00ed n\u00e1kladyb)\u00a0\u00a0\u00a0\u00a0\u00a0 vlastn\u00ed n\u00e1klady \u2013 u v\u00fdroby ve vlastn\u00ed re\u017eiic)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 odhadem \u2013 stanovena soudn\u00edm znalcemd)\u00a0\u00a0\u00a0\u00a0\u00a0 inventarizace \u2013 zji\u0161t\u011bn\u00ed skute\u010dn\u00e9ho stavu, z\u00e1soby zji\u0161t\u011bn\u00e9 jako p\u0159ebytek se oce\u0148uj\u00ed obchodn\u00ed (odhadn\u00ed) cenoue)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 pr\u016fm\u011brn\u00e1 cena \u2013 po\u010d\u00edt\u00e1me v\u00e1\u017een\u00fdm aritmetick\u00fdm pr\u016fm\u011bremf)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 metoda FIFO \u2013 prvn\u00ed do skladu, prvn\u00ed ze skladu, z\u00e1soby se oce\u0148uj\u00ed postupn\u011b od nejstar\u0161\u00edch do nejnov\u011bj\u0161\u00edch\t\u0158\u00edzen\u00ed z\u00e1sob\u00a0\u0158\u00edzen\u00ed z\u00e1sob znamen\u00e1 usm\u011br\u0148ov\u00e1n\u00ed velikosti z\u00e1sob na sklad\u011b, c\u00edlem je vytvo\u0159it optim\u00e1ln\u00ed z\u00e1sobu (zabezpe\u010dit plynul\u00fd chod v\u00fdroby s\u00a0minim\u00e1ln\u00edmi n\u00e1klady).\u00a0Metodya)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 metoda ABC \u2013 z\u00e1kladem je rozd\u011blen\u00ed z\u00e1sob do t\u0159\u00ed skupin podle pod\u00edlu na spot\u0159eb\u011b, A maj\u00ed suroviny a z\u00e1kladn\u00ed materi\u00e1l, zhruba 60%, B \u2013 pomocn\u00e9 l\u00e1tky, 30% a C \u2013 pracovn\u00ed od\u011bvy, kancel\u00e1\u0159sk\u00e9 pot\u0159eby, objedn\u00e1vaj\u00ed se nepravideln\u011b v\u00a0z\u00e1vislosti na pot\u0159eb\u011b, 10%b)\u00a0\u00a0\u00a0\u00a0\u00a0 metoda just in time \u2013 metoda z\u00e1sobov\u00e1n\u00ed bez skladu, dod\u00e1vky jsou p\u0159\u00edmo do v\u00fdroby, \u00faspora n\u00e1klad\u016f na skladov\u00e1n\u00ed, vy\u017eaduje spolehlivost dodavatele\tSkladov\u00e1n\u00ed z\u00e1sobV\u00fdznamem je plynul\u00e9 z\u00e1sobov\u00e1n\u00ed v\u00fdroby\/odb\u011bratel\u016f, ochrana a v\u011bt\u0161\u00ed p\u0159ehlednost, smyslem je vytv\u00e1\u0159et optim\u00e1ln\u00ed z\u00e1sobu.Minim\u00e1ln\u00ed z\u00e1soba\u2013 vyu\u017e\u00edv\u00e1 se u z\u00e1sob, kter\u00e9 se nekupuj\u00ed pravideln\u011b, nebo nejsou tak d\u016fle\u017eit\u00e9, nesm\u00ed ohrozit plynul\u00fd chod v\u00fdroby, z\u00e1vis\u00ed na dodac\u00ed lh\u016ft\u011b (=doba od pod\u00e1n\u00ed objedn\u00e1vky do skute\u010dn\u00e9ho dod\u00e1n\u00ed)Maxim\u00e1ln\u00ed z\u00e1soba\u2013 vyu\u017eit\u00ed u pravideln\u00fdch dod\u00e1vek, ud\u00e1v\u00e1 mno\u017estv\u00ed materi\u00e1lu, kter\u00e1 by z\u00e1soba nem\u011bla p\u0159es\u00e1hnout, nev\u00fdhodou p\u0159\u00edli\u0161 vysok\u00e9 n\u00e1klady na skladov\u00e1n\u00ed, ztr\u00e1ta p\u0159ehledu, podlehnut\u00ed zk\u00e1ze                                                                                                                                                                                                                                                                                                                                                                                        4.1\/5 - (9 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Ob\u011b\u017en\u00fd majetek v podniku","item":"https:\/\/www.alurex.cz\/obezny-majetek-v-podniku\/#breadcrumbitem"}]}]