{"id":12703,"date":"2022-12-05T09:30:20","date_gmt":"2022-12-05T08:30:20","guid":{"rendered":"https:\/\/testwp.money.sk\/novinky-a-tipy\/nezaradene\/ako-spravne-uctovat-a-ocenovat-sklad-pomocou-metody-fifo-a-dalsich\/"},"modified":"2023-06-26T11:04:28","modified_gmt":"2023-06-26T09:04:28","slug":"ako-spravne-uctovat-a-ocenovat-sklad-pomocou-metody-fifo-a-dalsich","status":"publish","type":"post","link":"https:\/\/www.money.sk\/novinky-a-tipy\/uctovnictvo\/ako-spravne-uctovat-a-ocenovat-sklad-pomocou-metody-fifo-a-dalsich\/","title":{"rendered":"Ako spr\u00e1vne \u00fa\u010dtova\u0165 a oce\u0148ova\u0165 sklad pomocou met\u00f3dy FIFO a \u010fal\u0161\u00edch"},"content":{"rendered":"<p>Pokia\u013e vo va\u0161ej firme obstar\u00e1vate z\u00e1soby, mus\u00edte vies\u0165 skladov\u00fa evidenciu. S t\u00fdm s\u00favis\u00ed oce\u0148ovanie z\u00e1sob a ich \u00fa\u010dtovanie pri obstaran\u00ed a vyskladnen\u00ed. Predstav\u00edme v\u00e1m, ako funguj\u00fa naj\u010dastej\u0161ie pou\u017e\u00edvan\u00e9 met\u00f3dy pod\u013ea z\u00e1kona o\u00a0\u00fa\u010dtovn\u00edctve \u00a7 25 \u2013 aritmetick\u00fd v\u00e1\u017een\u00fd priemer, a\u00a0met\u00f3da FIFO a na pr\u00edkladoch v\u00e1m vysvetl\u00edme ako ich vypo\u010d\u00edtate.<\/p>\n<p>Nech nakupujete suroviny do re\u0161taur\u00e1cie, pred\u00e1vate tovar v e-shope alebo vyr\u00e1bate vlastn\u00e9 v\u00fdrobky, mus\u00edte ich <strong>spr\u00e1vne evidova\u0165 v \u00fa\u010dtovn\u00edctve<\/strong>. To zahr\u0148uje spr\u00e1vne \u00fa\u010dtovanie a ocenenie z\u00e1sob v pe\u0148a\u017en\u00fdch jednotk\u00e1ch.<\/p>\n<p>Pod pojem z\u00e1soby zara\u010fujeme:<\/p>\n<ul>\n<li><strong>materi\u00e1l<\/strong> (napr. drevo, kov, obalov\u00fd materi\u00e1l, skrutky alebo lak),<\/li>\n<li><strong>nedokon\u010den\u00fa v\u00fdrobu a polotovary<\/strong> (produkty vo f\u00e1ze rozpracovania, ktor\u00e9 e\u0161te nie s\u00fa hotov\u00fdm v\u00fdrobkom),<\/li>\n<li><strong>v\u00fdrobky a tovar<\/strong>,<\/li>\n<li><strong>mlad\u00e9 a\u00a0ostatn\u00e9 zvierat\u00e1 a ich skupiny<\/strong>.<\/li>\n<\/ul>\n<h2>Oce\u0148ovanie z\u00e1sob a v\u00e4zba na v\u00fdsledok hospod\u00e1renia<\/h2>\n<p>Slovensk\u00e9 \u00fa\u010dtovn\u00e9 \u0161tandardy umo\u017e\u0148uj\u00fa, aby si podnikatelia zvolili sp\u00f4sob \u00fa\u010dtovania A alebo B. Rovnako tak d\u00e1vaj\u00fa na v\u00fdber z\u00a0troch druhov oce\u0148ovania z\u00e1sob.<\/p>\n<p>Ka\u017ed\u00e1 z met\u00f3d \u00fa\u010dtovania alebo oce\u0148ovania<strong> ovplyv\u0148uje hospod\u00e1rsky v\u00fdsledok<\/strong>:<\/p>\n<ul>\n<li><strong>priamo<\/strong> (zvolenou met\u00f3dou \u00fa\u010dtovania na n\u00e1kladov\u00fdch a v\u00fdnosov\u00fdch \u00fa\u010dtoch z\u00e1sob)<\/li>\n<li>alebo<strong> nepriamo <\/strong>(vysok\u00e1 n\u00e1ro\u010dnos\u0165 niektor\u00fdch met\u00f3d m\u00f4\u017ee zv\u00fd\u0161i\u0165 mzdov\u00e9 n\u00e1klady na pracovn\u00edka, ktor\u00fd \u00fa\u010dtovn\u00e9 oper\u00e1cie a oce\u0148ovanie z\u00e1sob rob\u00ed).<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" src=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/uploads\/sites\/2\/2023\/05\/pexels-pixabay-128867.jpg\" alt=\"\" width=\"668\" height=\"445\" class=\"aligncenter size-single-post-thumb wp-image-102419\" \/><\/p>\n<h2>\u00da\u010dtovanie z\u00e1sob sp\u00f4sobom A a B<\/h2>\n<p>Pri \u00fa\u010dtovan\u00ed o z\u00e1sob\u00e1ch <strong>sp\u00f4sobom A<\/strong> m\u00e1te okam\u017eit\u00fd preh\u013ead o tom, ko\u013eko z\u00e1sob m\u00e1te na sklade. Z\u00e1soby zachyt\u00e1vate na \u00fa\u010dtoch triedy 1 a potom ich spotrebujete. V\u00fdhodou je, \u017ee v priebehu cel\u00e9ho roku m\u00e1te pr\u00edstup k <strong>aktu\u00e1lnemu stavu<\/strong>:<\/p>\n<ul>\n<li>skladov\u00fdch z\u00e1sob<\/li>\n<li>a hospod\u00e1rskemu v\u00fdsledku.<\/li>\n<\/ul>\n<p>Naj\u010dastej\u0161ie pou\u017e\u00edvan\u00e9 \u00fa\u010dty prvej \u00fa\u010dtovnej triedy zahr\u0148uj\u00fa napr\u00edklad:<\/p>\n<ul>\n<li><strong>111<\/strong> Obstaranie materi\u00e1lu<\/li>\n<li><strong>112<\/strong> Materi\u00e1l na sklade<\/li>\n<li><strong>123<\/strong> V\u00fdrobky<\/li>\n<li><strong>131<\/strong> Obstaranie tovaru<\/li>\n<li><strong>132<\/strong> Tovar na sklade a v predajniach<\/li>\n<\/ul>\n<p>Pri<strong> sp\u00f4sobe B<\/strong> v\u0161etky v\u00fddavky na obstaranie z\u00e1sob \u00fa\u010dtujete rovno do spotreby (in\u00fdmi slovami do n\u00e1kladov). Na konci \u00fa\u010dtovn\u00e9ho obdobia (spravidla k 31. 12.) urob\u00edte invent\u00faru a zisten\u00fd stav za\u00fa\u010dtujete na \u00fa\u010dty z\u00e1sob.<\/p>\n<p>Nev\u00fdhodou sp\u00f4sobu B je, \u017ee v priebehu roku <strong>nem\u00e1te k dispoz\u00edcii priebe\u017en\u00e9 inform\u00e1cie o ve\u013ekosti z\u00e1sob<\/strong> ani o\u00a0vierohodnom hospod\u00e1rskom v\u00fdsledku.<\/p>\n<p><strong>Porovnanie \u00fa\u010dtovanie sp\u00f4sobom A a B <\/strong>v priebehu roka:<\/p>\n<table class=\"table table-zebra\">\n<thead>\n<tr>\n<td>\n<p>\u00a0<\/p>\n<\/td>\n<td>\n<p><strong>Sp\u00f4sob A<\/strong><\/p>\n<\/td>\n<td>\n<p><strong>Sp\u00f4sob B<\/strong><\/p>\n<\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>\n<p>1. Prijat\u00e1 fakt\u00fara za materi\u00e1l 10 000 \u20ac<\/p>\n<\/td>\n<td>\n<p>111\/321<\/p>\n<\/td>\n<td>\n<p>504\/321<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>2. Prijat\u00e1 fakt\u00fara za dopravu materi\u00e1lu 1 500 \u20ac<\/p>\n<\/td>\n<td>\n<p>111\/321<\/p>\n<\/td>\n<td>\n<p>504\/321<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>3. Pr\u00edjem materi\u00e1lu na sklad 11 500 \u20ac<\/p>\n<\/td>\n<td>\n<p>112\/111<\/p>\n<\/td>\n<td>\n<p>ne\u00fa\u010dtuje sa<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>\n<p>4. Spotreba materi\u00e1lu pod\u013ea v\u00fddajky zo skladu 3 000 \u20ac<\/p>\n<\/td>\n<td>\n<p>504\/112<\/p>\n<\/td>\n<td>\n<p>ne\u00fa\u010dtuje sa<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Pri ro\u010dnej z\u00e1vierke pri sp\u00f4sobe B mus\u00edte previes\u0165:<\/p>\n<ul>\n<li><strong>po\u010diato\u010dn\u00fd stav z\u00e1sob <\/strong>do spotreby (napr. 501\/112),<\/li>\n<li><strong>kone\u010dn\u00fd stav z\u00e1sob <\/strong>na vrub pr\u00edslu\u0161n\u00e9ho s\u00favahov\u00e9 \u00fa\u010dtu z\u00e1sob so s\u00favz\u0165a\u017en\u00fdm z\u00e1pisom v prospech n\u00e1kladov\u00e9ho \u00fa\u010dtu (napr. 112\/501).<\/li>\n<\/ul>\n<h2>Oce\u0148ovanie z\u00e1sob pri obstaran\u00ed<\/h2>\n<p>Skladov\u00e9 z\u00e1soby pri obstaran\u00ed (n\u00e1kupe) m\u00f4\u017eete oceni\u0165 3 sp\u00f4sobmi:<\/p>\n<ul>\n<li><strong>obstar\u00e1vacia cena<\/strong>,<\/li>\n<li><strong>vlastn\u00e9 n\u00e1klady<\/strong> (pri z\u00e1sob\u00e1ch vlastnej v\u00fdroby)<\/li>\n<\/ul>\n<p><strong>Do obstar\u00e1vacej ceny<\/strong> patr\u00ed okrem samotnej ceny obstaranie <strong>tie\u017e n\u00e1klady spojen\u00e9 s obstaran\u00edm<\/strong> (tzv. ved\u013eaj\u0161ie obstar\u00e1vacie n\u00e1klady). Tie presne vymedzuje z\u00e1kon o \u00fa\u010dtovn\u00edctve a\u00a0patria sem napr\u00edklad:<\/p>\n<ul>\n<li>dopravn\u00e9,<\/li>\n<li>skladn\u00e9,<\/li>\n<li>manipul\u00e1cia,<\/li>\n<li>clo a coln\u00e9 poplatky,<\/li>\n<li>po\u0161tovn\u00e9,<\/li>\n<li>baln\u00e9,<\/li>\n<li>prov\u00edzie za sprostredkovanie n\u00e1kupu,<\/li>\n<li>alebo poistenie.<\/li>\n<\/ul>\n<p>Pr\u00edklad:<\/p>\n<p>Vyr\u00e1bate dreven\u00e9 stoly a nak\u00fapite 100 ks plechoviek laku na drevo v hodnote 13 000 \u20ac. Okrem toho v\u00e1m tie\u017e vznikn\u00fa n\u00e1klady na prepravn\u00e9 vo v\u00fd\u0161ke 1 500 \u20ac. To znamen\u00e1, \u017ee v\u00fdsledn\u00e1 obstar\u00e1vacie cena z\u00e1sob bude 14\u00a0500 \u20ac.<\/p>\n<p><strong>Pozor<\/strong> \u2013 kurzov\u00e9 rozdiely, zmluvn\u00e9 pokuty, \u00faroky z ome\u0161kania a in\u00e9 sankcie zo zmluvn\u00fdch vz\u0165ahov nie s\u00fa s\u00fa\u010das\u0165ou obstar\u00e1vacej ceny z\u00e1sob.<\/p>\n<p>Pri<strong> oce\u0148ovan\u00ed z\u00e1sob vlastnej v\u00fdroby <\/strong>sa za vlastn\u00e9 n\u00e1klady pova\u017euj\u00fa:<\/p>\n<ul>\n<li>priame n\u00e1klady spojen\u00e9 s v\u00fdrobou (napr. mzdy v\u00fdrobn\u00fdch pracovn\u00edkov a z\u00e1kladn\u00fd materi\u00e1l pou\u017eit\u00fd pri v\u00fdrobe)<\/li>\n<li>a \u010das\u0165 nepriamych n\u00e1kladov (napr. n\u00e1jomn\u00e9 alebo energie).<\/li>\n<\/ul>\n<link rel=\"stylesheet\" href=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/form.min.css\" \/>\r\n<script type=\"text\/javascript\">\r\n    var smFormInterval = null;\r\n\r\n    jQuery(document).ready(function() {\r\n        jQuery(\".shortcode-smartmailing-form .fheader p a.info\").click(function(e) {  \r\n            e.preventDefault();\r\n\r\n            \/*if (jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").is(\":visible\"))\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").hide();\r\n            }\r\n            else\r\n            {\r\n                jQuery(\".shortcode-smartmailing-form .smart-disclaimer\").show();\r\n            }*\/\r\n\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm\").submit(function(e) {\r\n            e.preventDefault();\r\n            return false;\r\n        });\r\n\r\n        jQuery(\"#shortcodeSmartmailingForm button[type='submit']\").click(function(e) {\r\n            e.preventDefault();\r\n            \r\n            var email = jQuery(\"#shortcodeSmartmailingForm_email\").val();\r\n\r\n            if (email.length == 0)\r\n            {\r\n                alert(\"Pros\u00edm zadajte v\u00e1\u0161 e-mail.\");\r\n                return false;\r\n            }\r\n            if (!shortcodeSmartmailingForm_validateEmail(email))\r\n            {\r\n                alert(\"Zadan\u00fd e-mail m\u00e1 neplatn\u00fd form\u00e1t.\");\r\n                return false;\r\n            }\r\n\r\n            jQuery.ajax({\r\n                url: \"\/novinky-a-tipy\/wp-content\/themes\/money-blog\/shortcodes\/smartmailing-email-registration\/service.php\",\r\n                type: \"POST\",\r\n                dataType: \"text\",\r\n                cache: false,\r\n                data: {\r\n                    \"email\": email,\r\n                    \"stdc\": jQuery(\"#shortcodeSmartmailingForm_stdc\").val(),\r\n                    \"current_url\": jQuery(\"#shortcodeSmartmailingForm_url\").val(),\r\n                    \"current_referrer\": jQuery(\"#shortcodeSmartmailingForm_referrer\").val()\r\n                }\r\n            }).done(function (response, textStatus, jqXHR)\r\n            {\r\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\r\n\t\t\t\tdataLayer.push({'event': 'newsletterSubscription', 'newsletterPosition': 'intext'});\r\n            }).fail(function( jqXHR, textStatus, errorThrown ) {\r\n                jQuery(\".shortcodeSmartmailingForm_email\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm_submit\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .smart-disclaimer\").hide();\r\n                jQuery(\"#shortcodeSmartmailingForm .success\").show();\r\n            });\r\n\r\n            return false;\r\n        });\r\n    });\r\n\r\n    function shortcodeSmartmailingForm_validateEmail(email)\r\n    {\r\n        var re = \/^(([^<>()[\\]\\\\.,;:\\s@\\\"]+(\\.[^<>()[\\]\\\\.,;:\\s@\\\"]+)*)|(\\\".+\\\"))@((\\[[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\.[0-9]{1,3}\\])|(([a-zA-Z\\-0-9]+\\.)+[a-zA-Z]{2,}))$\/;\r\n        return re.test(email);\r\n    }\r\n<\/script>\r\n<form method=\"post\" id=\"shortcodeSmartmailingForm\" class=\"shortcode-smartmailing-form\" action=\"\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12703\">\r\n\r\n    <div>\r\n        <div class=\"fheader\">\r\n            <h3>\r\n                Odoberajte \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 novinky zrozumite\u013ene a v\u010das            <\/h3>\r\n            <div class=\"se-text\">\r\n                <p>\r\n                    Zadajte v\u00e1\u0161 e-mail a na\u0161e \u00fa\u010dtovn\u00e9 a da\u0148ov\u00e9 tipy v\u00e1m bud\u00fa chodi\u0165 priamo do e-mailu.                    <a class=\"info\" title=\"E-maily v\u00e1m bud\u00fa zasielan\u00e9 maxim\u00e1lne dvakr\u00e1t do mesiaca. Z odberu sa m\u00f4\u017eete kedyko\u013evek odhl\u00e1si\u0165.\">info<\/a>\r\n                <\/p>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        <div class=\"ffooter\">\r\n            <div class=\"se-body\">\r\n                <input type=\"text\" id=\"shortcodeSmartmailingForm_email\" placeholder=\"Zadajte v\u00e1\u0161 e-mail\" \/>\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_stdc\" value=\"S1\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_url\" value=\"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12703\">\r\n                <input type=\"hidden\" id=\"shortcodeSmartmailingForm_referrer\" value=\"\">\r\n\r\n                <div class=\"se-submit\">\r\n                    <button type=\"submit\" id=\"shortcodeSmartmailingForm_submit\" value=\"Chcem by\u0165 v obraze\">Chcem by\u0165 v obraze<\/button>\r\n                                          <p class=\"mlctr success\" style=\"display: none;\">\u010eakujeme, <strong>skontrolujte Va\u0161u e-mailov\u00fa schr\u00e1nku<\/strong> pre potvrdenie odberu.<\/p>\r\n                                    <\/div>\r\n            <\/div>\r\n                          <p class=\"smart-disclaimer\">Odoslan\u00edm s\u00fahlas\u00edte s na\u0161imi\r\n                 <a href=\"\/ochrana-osobnych-udajov\/\" target=\"_blank\">z\u00e1sadami pre spracovanie osobn\u00fdch \u00fadajov<\/a>.\r\n              <\/p>\r\n                    <\/div>\r\n    <\/div>\r\n<\/form>\n<h2>Met\u00f3dy oce\u0148ovanie z\u00e1sob pri vyskladnen\u00ed<\/h2>\n<p>Be\u017ene sa st\u00e1va, \u017ee cena jedn\u00e9ho druhu <strong>materi\u00e1lu v priebehu roka kles\u00e1 alebo st\u00fapa<\/strong> v z\u00e1vislosti na trhov\u00fdch cen\u00e1ch alebo dod\u00e1vate\u013eoch. T\u00fdm doch\u00e1dza ku komplik\u00e1ci\u00e1m pri vysklad\u0148ovan\u00ed z\u00e1sob zo skladu a vznik\u00e1 ot\u00e1zka: <em>S akou cenou tak\u00fdto materi\u00e1l vyskladni\u0165<\/em>?<\/p>\n<p>\u00dabytky z\u00e1sob m\u00f4\u017eeme oceni\u0165 2 sp\u00f4sobmi:<\/p>\n<ol>\n<li>cenou zistenou <strong>v\u00e1\u017een\u00fdm aritmetick\u00fdm priemerom<\/strong> z ocenenia pri obstaran\u00ed,<\/li>\n<li><strong>met\u00f3dou FIFO<\/strong>.<\/li>\n<\/ol>\n<h3>1. V\u00e1\u017een\u00fd aritmetick\u00fd priemer<\/h3>\n<p>Ide o\u00a0ocenenie z\u00e1sob pri vyskladnen\u00ed z\u00e1sob rovnak\u00e9ho druhu v\u00e1\u017een\u00fdm aritmetick\u00fdm priemerom ich pr\u00edrastkov.<\/p>\n<p>Pr\u00edklad:<\/p>\n<p>Spolo\u010dnos\u0165 Pek\u00e1r, s. r. o. m\u00e1 na sklade m\u00faku, ktor\u00fd obstarala po\u010das troch dod\u00e1vok v\u00a0r\u00f4znych cen\u00e1ch:<\/p>\n<p>1. dod\u00e1vka \u2013 1 000 kg m\u00faky v jednotkovej sume 0,80 \u20ac.<\/p>\n<p>2. dod\u00e1vka \u2013 5 000 kg m\u00faky v jednotkovej sume 0,50 \u20ac.<\/p>\n<p>3.dod\u00e1vka \u2013 2 000 kg m\u00faky v jednotkovej sume 0,90 \u20ac.<\/p>\n<p>Do v\u00fdroby potrebuje vyskladni\u0165 postupne najsk\u00f4r 2 500 kg a nesk\u00f4r 4 000 kg m\u00faky.<\/p>\n<p>V\u00e1\u017een\u00fd aritmetick\u00fd priemer a\u00a0cena stanoven\u00e1 touto met\u00f3dou:<\/p>\n<p>(1000 x 0,80 + 5000 x 0,50 + 2000 x 0,9) \/ 8000 = 0,64 \u20ac<\/p>\n<p>\u00fa\u010dtovanie:<\/p>\n<p>1. V\u00ddDAJKA: Vyskladnenie 2\u00a0500 kg m\u00faky (0,64*2\u00a0500) suma 1\u00a0600 \u20ac\u00a0&#8211; \u00fa\u010dty 501\/112<\/p>\n<p>2. V\u00ddDAJKA: Vyskladnenie 4\u00a0000 kg m\u00faky (0,64*4\u00a0000) suma 2\u00a0560 \u20ac &#8211; \u00fa\u010dty 501\/112<\/p>\n<h3>2. Met\u00f3da FIFO<\/h3>\n<p>Ozna\u010denie met\u00f3dy FIFO je skratkou z anglick\u00e9ho First In, First Out (vo\u013ene prelo\u017een\u00e9 ako: <strong>prv\u00fd do skladu, prv\u00fd zo skladu<\/strong>). Pri tejto met\u00f3de najsk\u00f4r vyd\u00e1vate najstar\u0161ie z\u00e1soby a a\u017e nakoniec tie najnov\u0161ie.<\/p>\n<p>Pri v\u00fdpo\u010dte met\u00f3dy FIFO n\u00e1s zauj\u00edma:\u00a0 kedy boli z\u00e1soby prijat\u00e9 na sklad, v akom mno\u017estve a\u00a0 za ak\u00fa cenu.<\/p>\n<p>Pr\u00edklad:<\/p>\n<p>Na ilustr\u00e1ciu pou\u017eijeme zadanie\u00a0 Pek\u00e1r s.r.o.<\/p>\n<p>Spolo\u010dnos\u0165 Pek\u00e1r, s. r. o. m\u00e1 na sklade m\u00faku, ktor\u00fd obstarala po\u010das troch dod\u00e1vok v\u00a0r\u00f4znych cen\u00e1ch:<\/p>\n<p>1. dod\u00e1vka \u2013 1 000 kg m\u00faky v jednotkovej sume 0,80 \u20ac.<\/p>\n<p>2. dod\u00e1vka \u2013 5 000 kg m\u00faky v jednotkovej sume 0,50 \u20ac.<\/p>\n<p>3.dod\u00e1vka \u2013 2 000 kg m\u00faky v jednotkovej sume 0,90 \u20ac.<\/p>\n<p>Do v\u00fdroby potrebuje vyskladni\u0165 postupne najsk\u00f4r 2 500 kg a nesk\u00f4r 4 000 kg m\u00faky.<\/p>\n<p>Met\u00f3da FIFO a\u00a0cena stanoven\u00e1 touto met\u00f3dou:<\/p>\n<p>1\u00a0000 kg x 0,80 \u20ac + 1 500 kg x 0,50 \u20ac = 1 550,00 \u20ac<\/p>\n<p>3 500 kg x 0,50 \u20ac + 500 kg x 0,90 \u20ac = 2 200,00 \u20ac<\/p>\n<p>\u00fa\u010dtovanie:<\/p>\n<p>1. V\u00ddDAJKA: Vyskladnenie 2\u00a0500 kg m\u00faky &#8211; suma 1\u00a0550 \u20ac\u00a0&#8211; \u00fa\u010dty 501\/112<\/p>\n<p>2. V\u00ddDAJKA: Vyskladnenie 4\u00a0000 kg m\u00faky &#8211; suma 2\u00a0200 \u20ac &#8211; \u00fa\u010dty 501\/112<\/p>\n<h2>Riadenie z\u00e1sob v \u00fa\u010dtovnom programe Money S3<\/h2>\n<p><a href=\"https:\/\/www.money.sk\/vlastnosti\/skladove-hospodarstvo-a-objednavky-s3\/\">Skladov\u00fd software Money S3<\/a> v\u00e1m pom\u00f4\u017ee <strong>vies\u0165 sklady jednoducho a preh\u013eadne<\/strong>. Money S3 vie pracova\u0165 s v\u00e1\u017een\u00fdm priemerom aj FIFO met\u00f3dou, tak\u017ee sa vyvarujete ch\u00fdb pri ru\u010dnom po\u010d\u00edtan\u00ed a u\u0161etr\u00edte \u010das. A pokia\u013e m\u00e1te e-shop, sklad s n\u00edm \u013eahko prepoj\u00edte.<\/p>\n<p>&nbsp;<\/p>\n<p>Autorom \u010dl\u00e1nku je Ing. Katar\u00edna Serinov\u00e1<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Pokia\u013e vo va\u0161ej firme obstar\u00e1vate z\u00e1soby, mus\u00edte vies\u0165 skladov\u00fa evidenciu. S t\u00fdm s\u00favis\u00ed oce\u0148ovanie z\u00e1sob a ich \u00fa\u010dtovanie pri obstaran\u00ed a vyskladnen\u00ed. Predstav\u00edme v\u00e1m, ako &#8230;<\/p>\n","protected":false},"author":2,"featured_media":12704,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[35,6],"tags":[540,541,539,437,474],"class_list":["post-12703","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-podvojne-uctovnictvo","category-uctovnictvo","tag-fifo","tag-metody","tag-ocenovanie","tag-sklad","tag-uctovanie"],"acf":[],"_links":{"self":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12703","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/comments?post=12703"}],"version-history":[{"count":1,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12703\/revisions"}],"predecessor-version":[{"id":12705,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/posts\/12703\/revisions\/12705"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media\/12704"}],"wp:attachment":[{"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/media?parent=12703"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/categories?post=12703"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.money.sk\/novinky-a-tipy\/wp-json\/wp\/v2\/tags?post=12703"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}