[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.kaprrici.cz\/na-zaklade-jakych-kriterii-lze-zvolit-urcitou-metodu-kalkulace\/#Article","mainEntityOfPage":"https:\/\/www.kaprrici.cz\/na-zaklade-jakych-kriterii-lze-zvolit-urcitou-metodu-kalkulace\/","headline":"Na z\u00e1klad\u011b jak\u00fdch krit\u00e9ri\u00ed lze zvolit ur\u010ditou metodu kalkulace?","name":"Na z\u00e1klad\u011b jak\u00fdch krit\u00e9ri\u00ed lze zvolit ur\u010ditou metodu kalkulace?","description":"Metody kalkulace: Kalkulace d\u011blen\u00edm: \u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Prost\u00e1 \u2013 vyu\u017e\u00edv\u00e1 se u tzv. homogenn\u00ed v\u00fdroby, d\u00e1le pro unik\u00e1tn\u00ed produkty. \u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Stup\u0148ovit\u00e1 \u2013 vyu\u017e\u00edv\u00e1 se v\u00a0pr\u016fmyslov\u00e9 v\u00fdrob\u011b, kde … ","datePublished":"2025-02-26","dateModified":"2023-04-28","author":{"@type":"Person","@id":"https:\/\/www.kaprrici.cz\/author\/#Person","name":"kaprrici.cz\n","url":"https:\/\/www.kaprrici.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/ac70c9e5ac34d1687bd81eed3e0a5127e2920111fdfe832b53d740bc4b86c4fd?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/ac70c9e5ac34d1687bd81eed3e0a5127e2920111fdfe832b53d740bc4b86c4fd?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"kaprrici.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.kaprrici.cz\/wp-content\/uploads\/img_a314249_w1776_t1525027861.jpg","url":"https:\/\/www.kaprrici.cz\/wp-content\/uploads\/img_a314249_w1776_t1525027861.jpg","height":0,"width":0},"url":"https:\/\/www.kaprrici.cz\/na-zaklade-jakych-kriterii-lze-zvolit-urcitou-metodu-kalkulace\/","about":["Business"],"wordCount":458,"articleBody":"Metody kalkulace:\tKalkulace d\u011blen\u00edm:\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Prost\u00e1 \u2013 vyu\u017e\u00edv\u00e1 se u tzv. homogenn\u00ed v\u00fdroby, d\u00e1le pro unik\u00e1tn\u00ed produkty.\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Stup\u0148ovit\u00e1 \u2013 vyu\u017e\u00edv\u00e1 se v\u00a0pr\u016fmyslov\u00e9 v\u00fdrob\u011b, kde je v\u00fdrobn\u00ed proces \u010dlen\u011bn\u00fd do n\u011bkolika f\u00e1z\u00ed. Rozli\u0161uje se kalkulace postupn\u00e1 a pr\u016fb\u011b\u017en\u00e1.\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 S\u00a0pom\u011brov\u00fdmi \u010d\u00edsly \u2013 vyu\u017e\u00edv\u00e1 se p\u0159i v\u00fdrob\u011b n\u00e1kladov\u011b nestejn\u00fdch v\u00fdrobk\u016f li\u0161\u00edc\u00edch se velikost\u00ed, tvarem, hmotnost\u00ed, pracnost\u00ed, a podobn\u011b.\t\tKalkulace p\u0159ir\u00e1\u017ekov\u00e1 \u2013 vyu\u017e\u00edv\u00e1 se v\u00a0pr\u016fmyslov\u00e9 v\u00fdrob\u011b, kde se vyr\u00e1b\u00ed v\u00fdrobky s\u00a0r\u016fzn\u00fdm technologick\u00fdm postupem.\tMetoda ode\u010d\u00edtac\u00ed a roz\u010d\u00edtac\u00ed \u2013 pou\u017e\u00edv\u00e1 se u sdru\u017een\u00e9 v\u00fdroby, pro kterou jsou typick\u00e9 sdru\u017een\u00e9 n\u00e1klady. P\u0159i uplat\u0148ov\u00e1n\u00ed ode\u010d\u00edtac\u00ed metody jsou od sou\u010dtu n\u00e1kladu ode\u010d\u00edt\u00e1ny \u010d\u00e1stky p\u0159edem ocen\u011bn\u00e9 vedlej\u0161\u00ed v\u00fdroby, zbyl\u00e9 n\u00e1klady pak p\u0159ipadaj\u00ed na hlavn\u00ed v\u00fdrobu. P\u0159i uplat\u0148ov\u00e1n\u00ed roz\u010d\u00edtac\u00ed metody mus\u00ed b\u00fdt vyu\u017eit\u00fd tzv. roz\u010d\u00edtac\u00ed kl\u00ed\u010d.\t\tNa volbu metody kalkulace m\u00e1 vliv charakteru podnikatelsk\u00e9 \u010dinnosti:\tCharakter v\u00fdrobn\u00edho procesu:\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 V\u00fdroba organick\u00e1 \u2013 v\u00fdchoz\u00ed suroviny se postupn\u011b spojuj\u00ed \u010di p\u0159em\u011b\u0148uj\u00ed a vznik\u00e1 tak produkt s\u00a0nov\u00fdmi kvalitativn\u00edmi vlastnostmi.\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 V\u00fdroba heterogenn\u00ed \u2013 mechanick\u00fdm spojov\u00e1n\u00edm samostatn\u00fdch d\u00edl\u016f vznik\u00e1 nov\u00fd v\u00fdrobek.\tCharakter v\u00fdkon\u016f:\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Homogenn\u00ed produkty \u2013 vyzna\u010duj\u00ed se stejnorodost\u00ed v\u00fdchoz\u00edho materi\u00e1lu, v\u00fdrobek nelze mechanicky rozlo\u017eit.\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Heterogenn\u00ed produkty \u2013 vznikaj\u00ed z\u00a0r\u016fzn\u00fdch slo\u017eek, je d\u016fle\u017eit\u00e9 sledovat r\u016fzn\u00e9 stupn\u011b dokon\u010denosti v\u00fdkon\u016f.\t\u010clenitost podnikatelsk\u00e9ho procesu \u2013 \t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Ne\u010dlenit\u00e1 v\u00fdroba \u2013 prob\u00edh\u00e1 bu\u010f v\u00a0jedin\u00e9m, nebo v\u00a0n\u011bkolika po sob\u011b n\u00e1sleduj\u00edc\u00edch pracovn\u00edch procesech., kter\u00e9 tvo\u0159\u00ed technologicky uzav\u0159en\u00fd celek.\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u010clenit\u00e1 v\u00fdroby \u2013 v\u00fdrobn\u00ed proces prob\u00edh\u00e1 postupn\u011b, p\u0159i\u010dem\u017e jednotliv\u00e9 \u00faseky jsou m\u00edstn\u011b a klidn\u011b i \u010dasov\u011b odd\u011bleny. Vznik\u00e1 nedokon\u010den\u00e1 v\u00fdroba, kterou je pot\u0159eba evidovat. V\u00fdroba v\u00a0ka\u017ed\u00e9m \u00faseku je naprosto odli\u0161n\u00e1.\tD\u00e1vkov\u00e1n\u00ed v\u00fdkonu \u2013\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Hromadn\u00e1 v\u00fdroba \u2013 vyr\u00e1b\u00ed se ve velk\u00e9m, kone\u010dn\u00e9 produkty jsou um\u00edst\u011bny na sklad a nen\u00ed zn\u00e1m kone\u010dn\u00fd spot\u0159ebitel.\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 S\u00e9riov\u00e1 v\u00fdroba \u2013 vyr\u00e1b\u00ed se p\u0159edem stanoven\u00e9 mno\u017estv\u00ed produktu.\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Kusov\u00e1 v\u00fdroba \u2013 obvykle se jedn\u00e1 o produkty specifikovan\u00e9 konkr\u00e9tn\u00edmi po\u017eadavky spot\u0159ebitel\u016f.\tNedokon\u010den\u00e1 v\u00fdroba \u2013\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Podniky bez nedokon\u010den\u00e9 v\u00fdroby,\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Podniky se stabiln\u00ed dokon\u010denou v\u00fdrobou,\t\u00b7\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 Podniky s\u00a0kol\u00edsaj\u00edc\u00ed nedokon\u010denou v\u00fdrobou.\tSdru\u017een\u00e1 v\u00fdroba \u2013 hovo\u0159\u00ed se o n\u00ed, jestli\u017ee se z\u00a0jednoho materi\u00e1lu vyr\u00e1b\u00ed v\u00edce produkt\u016f.                                                                                                                                                                                                                                                                                                                                                                                        4.6\/5 - (9 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Na z\u00e1klad\u011b jak\u00fdch krit\u00e9ri\u00ed lze zvolit ur\u010ditou metodu kalkulace?","item":"https:\/\/www.kaprrici.cz\/na-zaklade-jakych-kriterii-lze-zvolit-urcitou-metodu-kalkulace\/#breadcrumbitem"}]}]