[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.aukmed.cz\/financni-rizeni-podniku\/#Article","mainEntityOfPage":"https:\/\/www.aukmed.cz\/financni-rizeni-podniku\/","headline":"Finan\u010dn\u00ed \u0159\u00edzen\u00ed podniku","name":"Finan\u010dn\u00ed \u0159\u00edzen\u00ed podniku","description":"Finan\u010dn\u00ed \u0159\u00edzen\u00ed se zab\u00fdv\u00e1 \u0159\u00edzen\u00edm finan\u010dn\u00edch zdroj\u016f a \u0159\u00edzen\u00edm n\u00e1klad\u016f, v\u00fdnos\u016f a zisk\u016f. D\u011bl\u00ed se na: a)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 finan\u010dn\u00ed anal\u00fdza \u2013pohled do minulosti, podkladem jsou finan\u010dn\u00ed v\u00fdkazy (rozvaha, v\u00fdkaz zisk\u016f a ztr\u00e1t, v\u00fdkaz o chashflow) b)\u00a0\u00a0\u00a0\u00a0\u00a0 finan\u010dn\u00ed pl\u00e1nov\u00e1n\u00ed \u2013pohled do budoucnosti, navazuje na finan\u010dn\u00ed anal\u00fdzu, v\u00fdsledkem je sestaven\u00ed finan\u010dn\u00edho pl\u00e1nu Finan\u010dn\u00ed rozhodov\u00e1n\u00ed V\u00fdnosn\u00e1 investice b\u00fdv\u00e1 riskantn\u00ed, […]","datePublished":"2025-02-25","dateModified":"2025-02-25","author":{"@type":"Person","@id":"https:\/\/www.aukmed.cz\/author\/#Person","name":"","url":"https:\/\/www.aukmed.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/64d58fab86512053c8bb518a6563e7284bb4a3422dc9af0106c3f39575364c7b?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/64d58fab86512053c8bb518a6563e7284bb4a3422dc9af0106c3f39575364c7b?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"aukmed.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.aukmed.cz\/wp-content\/uploads\/img_a319857_w1935_t1530994014.jpg","url":"https:\/\/www.aukmed.cz\/wp-content\/uploads\/img_a319857_w1935_t1530994014.jpg","height":0,"width":0},"url":"https:\/\/www.aukmed.cz\/financni-rizeni-podniku\/","wordCount":517,"articleBody":"Finan\u010dn\u00ed \u0159\u00edzen\u00ed se zab\u00fdv\u00e1 \u0159\u00edzen\u00edm finan\u010dn\u00edch zdroj\u016f a \u0159\u00edzen\u00edm n\u00e1klad\u016f, v\u00fdnos\u016f a zisk\u016f. D\u011bl\u00ed se na:a)\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 finan\u010dn\u00ed anal\u00fdza \u2013pohled do minulosti, podkladem jsou finan\u010dn\u00ed v\u00fdkazy (rozvaha, v\u00fdkaz zisk\u016f a ztr\u00e1t, v\u00fdkaz o chashflow)b)\u00a0\u00a0\u00a0\u00a0\u00a0 finan\u010dn\u00ed pl\u00e1nov\u00e1n\u00ed \u2013pohled do budoucnosti, navazuje na finan\u010dn\u00ed anal\u00fdzu, v\u00fdsledkem je sestaven\u00ed finan\u010dn\u00edho pl\u00e1nu\tFinan\u010dn\u00ed rozhodov\u00e1n\u00edV\u00fdnosn\u00e1 investice b\u00fdv\u00e1 riskantn\u00ed, bezpe\u010dn\u00ed investice b\u00fdv\u00e1 m\u00e1lo v\u00fdnosn\u00e1 \u2013 investo\u0159i \u010dasto hledaj\u00ed optim\u00e1ln\u00ed investici, k\u00a0\u010demu\u017e vyu\u017e\u00edvaj\u00ed slu\u017eeb odborn\u00fdch poradc\u016f.(investice= \u00fa\u010delov\u011b vynalo\u017een\u00e9 prost\u0159edky na dobu del\u0161\u00ed ne\u017e jeden rok)\tPravidla pro financov\u00e1n\u00ed investic–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 ur\u010duj\u00ed zdroje kryt\u00ed majetku, vych\u00e1zej\u00ed z\u00a0\u010dasov\u00e9ho souladu mezi aktivy a pasivy–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 finan\u010dn\u00edm zdrojem dlouhodob\u00e9ho majetku je vlastn\u00ed kapit\u00e1l a ciz\u00ed kapit\u00e1l dlouhodob\u00fd–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 finan\u010dn\u00edm zdrojem ob\u011b\u017en\u00e9ho majetku je kapit\u00e1l kr\u00e1tkodob\u00fd\tCash- flowSleduje se ve v\u00fdkazu o cash-flow, je to p\u0159ehled p\u0159\u00edjm\u016f a v\u00fddaj\u016f za ur\u010dit\u00e9 \u010dasov\u00e9 obdob\u00ed, sestavuje se za rok, m\u011bs\u00edc, t\u00fdden nebo den.\tD\u016fvody pro veden\u00ed v\u00fdkazu–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 rozd\u00edl mezi pohybem hmotn\u00e9ho prost\u0159edku a jeho pen\u011b\u017en\u00edm vyj\u00e1d\u0159en\u00edm (auto na leasing)–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 \u010dasov\u00fd nesoulad hospod\u00e1\u0159sk\u00fdch operac\u00ed, kter\u00e9 vyvol\u00e1vaj\u00ed n\u00e1klady a jejich finan\u010dn\u00edm vyj\u00e1d\u0159en\u00edm–\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 pou\u017eit\u00ed r\u016fzn\u00fdch \u00fa\u010detn\u00edch metod, nap\u0159. p\u0159i oce\u0148ov\u00e1n\u00ed (kalkula\u010dn\u00ed metoda cenov\u00e9ho porovn\u00e1n\u00ed s\u00a0ohledem na konkurenci), metody u odpisov\u00e1n\u00ed (rovnom\u011brn\u011b, zrychlen\u011b)\tFINAN\u010cN\u00cd ANAL\u00ddZA= prvn\u00ed \u010d\u00e1st finan\u010dn\u00edho \u0159\u00edzen\u00ed, rozbor finan\u010dn\u00edch v\u00fdkaz\u016f (= v\u00fdpo\u010dty ukazatel\u016f)\tROZVAHAM\u00e1 podobu bilance, plat\u00ed zde rovnov\u00e1\u017en\u00fd stav, je to p\u0159ehled aktiv a pasiv:\u00a7\u00a0 aktiva \u2013 majetkov\u00e9 polo\u017eky (st\u00e1l\u00e1 \u2013 dl. majetek, a ob\u011b\u017en\u00e1 \u2013 ob\u011b\u017en\u00fd majetek)\u00a7\u00a0 pasiva \u2013 finan\u010dn\u00ed zdroje (vlastn\u00ed a ciz\u00ed)Rozbor rozvahy slou\u017e\u00ed k\u00a0posouzen\u00ed platebn\u00ed schopnosti podniku, m\u00e1 v\u00fdznam pro \u00fa\u010detn\u00ed z\u00e1v\u011brku, da\u0148ov\u00e9 a statistick\u00e9 \u00fa\u010dely.\u00a0\tV\u00ddKAZ ZISK\u016e A ZTR\u00c1TP\u0159ehled n\u00e1klad\u016f, v\u00fdnos\u016f a HV, v\u00a0rozd\u011blen\u00ed na provozn\u00ed, finan\u010dn\u00ed a mimo\u0159\u00e1dn\u00e9. Rozbor v\u00fdsledovky slou\u017e\u00ed k\u00a0posouzen\u00ed \u00farovn\u011b hospoda\u0159en\u00ed podniku. M\u00e1 v\u00fdznam pro \u00fa\u010detn\u00ed z\u00e1v\u011brku, da\u0148ov\u00e9 a statistick\u00e9 \u00fa\u010dely.\tZ\u00c1V\u011aR FINAN\u010cN\u00cd ANAL\u00ddZYV\u00fdsledky vypo\u010dten\u00fdch ukazatel\u016f se pro v\u011bt\u0161\u00ed p\u0159ehlednost sestavuj\u00ed do tabulek, v\u00fdvoj se zn\u00e1zor\u0148uje graficky a dopl\u0148uje se koment\u00e1\u0159em nebo n\u00e1vrhem opat\u0159en\u00ed.\tFINAN\u010cN\u00cd PL\u00c1NOV\u00c1N\u00cdDruh\u00e1 \u010d\u00e1st finan\u010dn\u00edho \u0159\u00edzen\u00ed, navazuje na finan\u010dn\u00ed anal\u00fdzu (krom\u011b za\u010d\u00ednaj\u00edc\u00edch podnik\u016f), v\u00fdsledkem je sestaven\u00ed finan\u010dn\u00edho pl\u00e1nu, zab\u00fdv\u00e1 se mo\u017enostmi financov\u00e1n\u00ed a zhodnocen\u00ed kapit\u00e1lu v\u00a0budoucnosti.ZAHRNUJE: finan\u010dn\u00ed c\u00edle podniku, opat\u0159en\u00ed pot\u0159ebn\u00e1 k\u00a0jejich dosa\u017een\u00ed a kontrolu pln\u011bn\u00ed finan\u010dn\u00edho pl\u00e1nu.                                                                                                                                                                                                                                                                                                                                                                                        5\/5 - (4 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Finan\u010dn\u00ed \u0159\u00edzen\u00ed podniku","item":"https:\/\/www.aukmed.cz\/financni-rizeni-podniku\/#breadcrumbitem"}]}]