[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.minca.cz\/hospodarsky-vysledek\/#Article","mainEntityOfPage":"https:\/\/www.minca.cz\/hospodarsky-vysledek\/","headline":"Hospod\u00e1\u0159sk\u00fd v\u00fdsledek","name":"Hospod\u00e1\u0159sk\u00fd v\u00fdsledek","description":"Kladn\u00fd hospod\u00e1\u0159sk\u00fd v\u00fdsledek = zisk, v\u00fdnosy jsou v\u011bt\u0161\u00ed ne\u017e n\u00e1klady. Z\u00e1porn\u00fd hospod\u00e1\u0159sk\u00fd v\u00fdsledek = ztr\u00e1ta, n\u00e1klady jsou v\u011bt\u0161\u00ed ne\u017e v\u00fdnosy. \u00a0 V\u00fdznam zisku Zdroj \u00fahrady dan\u00ed, dal\u0161\u00ed rozvoj podniku, prost\u0159edek hmotn\u00e9 stimulace zam\u011bstnanc\u016f (pod\u00edl ze zisku, dividendy), d\u016fle\u017eit\u00e1 informace pro okol\u00ed podniku (v\u00fdro\u010dn\u00ed zpr\u00e1vy, sd\u011blovac\u00ed prost\u0159edky, pro dodavatele, odb\u011bratele, banky, poji\u0161\u0165ovny, budouc\u00ed akcion\u00e1\u0159e). \u00a0 Formy […]","datePublished":"2025-02-26","dateModified":"2023-04-29","author":{"@type":"Person","@id":"https:\/\/www.minca.cz\/author\/#Person","name":"minca.cz\n","url":"https:\/\/www.minca.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":"minca.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.minca.cz\/wp-content\/uploads\/img_a319771_w1964_t1530862006.jpg","url":"https:\/\/www.minca.cz\/wp-content\/uploads\/img_a319771_w1964_t1530862006.jpg","height":0,"width":0},"url":"https:\/\/www.minca.cz\/hospodarsky-vysledek\/","about":["Ekonomika"],"wordCount":353,"articleBody":"\tKladn\u00fd hospod\u00e1\u0159sk\u00fd v\u00fdsledek = zisk, v\u00fdnosy jsou v\u011bt\u0161\u00ed ne\u017e n\u00e1klady.\tZ\u00e1porn\u00fd hospod\u00e1\u0159sk\u00fd v\u00fdsledek = ztr\u00e1ta, n\u00e1klady jsou v\u011bt\u0161\u00ed ne\u017e v\u00fdnosy.\t\u00a0\tV\u00fdznam zisku\tZdroj \u00fahrady dan\u00ed, dal\u0161\u00ed rozvoj podniku, prost\u0159edek hmotn\u00e9 stimulace zam\u011bstnanc\u016f (pod\u00edl ze zisku, dividendy), d\u016fle\u017eit\u00e1 informace pro okol\u00ed podniku (v\u00fdro\u010dn\u00ed zpr\u00e1vy, sd\u011blovac\u00ed prost\u0159edky, pro dodavatele, odb\u011bratele, banky, poji\u0161\u0165ovny, budouc\u00ed akcion\u00e1\u0159e).\t\u00a0\tFormy zisku\tHrub\u00fd zisk(\u00fa\u010detn\u00ed, bilan\u010dn\u00ed) \u2013 zisk p\u0159ed zdan\u011bn\u00edm, zji\u0161\u0165uje se ve v\u00fdsledovce, upravuje se dle z\u00e1kona o dani z\u00a0p\u0159\u00edjmu PO (= vybran\u00e9 neuznateln\u00e9 n\u00e1kladov\u00e9 polo\u017eky se p\u0159i\u010d\u00edtaj\u00ed, neuznateln\u00e9 v\u00fdnosov\u00e9 polo\u017eky se ode\u010d\u00edtaj\u00ed, lze ode\u010d\u00edst ztr\u00e1tu z\u00a0min. let a dary do limitu), upraven\u00fd z\u00e1klad se zaokrouhluje na tis\u00edce dolu, z\u00a0toho se pak vypo\u010dte da\u0148 (19%), PO m\u016f\u017ee uplatnit slevu na dani, pokud zam\u011bstn\u00e1v\u00e1 osoby se zm\u011bn\u011bnou zdravotn\u00ed\/ pracovn\u00ed schopnost\u00ed (soci\u00e1ln\u00ed funkce)\t\u010cist\u00fd zisk\u2013 zisk po zdan\u011bn\u00ed, hrub\u00fd zisk m\u00ednus vypo\u010dten\u00e1 da\u0148\t\u00a0\tZp\u016fsoby zvy\u0161ov\u00e1n\u00ed zisku\t–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 maximalizace v\u00fdnos\u016f, minimalizace n\u00e1klad\u016f\t–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 zvy\u0161ov\u00e1n\u00ed produktivity pr\u00e1ce, lep\u0161\u00ed organizace pr\u00e1ce, zkvalitn\u011bn\u00ed \u0159\u00edzen\u00ed\t–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 technick\u00fd rozvoj (technika i technologie)\t–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 rychlej\u0161\u00ed obrat kapit\u00e1lu (zkr\u00e1cen\u00ed doby n\u00e1kupu, v\u00fdroby a prodeje)\t–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u00fasp\u011b\u0161n\u00e1 hospod\u00e1\u0159sk\u00e1 sout\u011b\u017e\t\u00a0\tBod zvratu\tTakov\u00e9 mno\u017estv\u00ed produkce firmy, p\u0159i kter\u00e9m nevznik\u00e1 \u017e\u00e1dn\u00fd zisk ani ztr\u00e1ta. Pokud podnik pokryje fixn\u00ed n\u00e1klady, ka\u017ed\u00fd dal\u0161\u00ed prodan\u00fd v\u00fdrobek vytv\u00e1\u0159\u00ed zisk.\tBod zvratu = Fixn\u00ed n\u00e1klady \/ (Cena \u2013 Variabiln\u00ed n\u00e1klady 1 kusu)\t\u00a0\tKALKULACE \u00daPLN\u00ddCH N\u00c1KLAD\u016e\tStanovuje v\u00fd\u0161i n\u00e1klad\u016f a zisk na kalkula\u010dn\u00ed jednici, nebere v\u00a0\u00favahu velikost v\u00fdroby ani prodeje.\t(p\u0159edb\u011b\u017en\u00e1 kalkulace, v\u00fdsledn\u00e1 kalkulace, rozd\u011blen\u00ed n\u00e1klad\u016f na p\u0159\u00edm\u00e9 a nep\u0159\u00edm\u00e9)\t\u00a0\tKALKULACE NE\u00daPLN\u00ddCH N\u00c1KLAD\u016e\tPlat\u00ed, \u017ee s\u00a0rostouc\u00ed velikost\u00ed produkce se fixn\u00ed n\u00e1klady rozkl\u00e1daj\u00ed do st\u00e1le v\u011bt\u0161\u00edho objemu produkce, t\u00edm kles\u00e1 velikost na kalkula\u010dn\u00ed jednici.                                                                                                                                                                                                                                                                                                                                                                                        4.4\/5 - (7 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Hospod\u00e1\u0159sk\u00fd v\u00fdsledek","item":"https:\/\/www.minca.cz\/hospodarsky-vysledek\/#breadcrumbitem"}]}]