{"id":11172,"date":"2023-04-13T07:28:44","date_gmt":"2023-04-13T05:28:44","guid":{"rendered":"https:\/\/www.euroekonom.sk\/?p=11172"},"modified":"2024-05-13T14:57:16","modified_gmt":"2024-05-13T12:57:16","slug":"rozpoctovnictvo-ako-nastroj-financneho-riadenia","status":"publish","type":"post","link":"https:\/\/www.vrtulniky.sk\/news\/rozpoctovnictvo-ako-nastroj-financneho-riadenia\/","title":{"rendered":"Rozpo\u010dtovn\u00edctvo ako n\u00e1stroj finan\u010dn\u00e9ho riadenia"},"content":{"rendered":"<h2>S\u00fastava riadenia rozpo\u010dtov<\/h2>\n<p>Rozpo\u010dtovn\u00edctvo a s\u00fastava riadenia rozpo\u010dtov predstavuj\u00fa ve\u013emi v\u00fdznamn\u00fa a nezastupite\u013en\u00fa zlo\u017eku finan\u010dn\u00e9ho riadenia v trhovej ekonomike. Aby bolo \u00fa\u010dinne vyu\u017eit\u00e9 musia by\u0165 splnen\u00e9 tieto predpoklady:<\/p>\n<ul>\n<li>Prepracovan\u00e1 <a href=\"https:\/\/www.euroekonom.sk\/organizacna-struktura-obchodnej-firmy\/\">organiza\u010dn\u00e1 \u0161trukt\u00fara podniku<\/a><\/li>\n<li>Rozvinut\u00fd syst\u00e9m podnikov\u00e9ho pl\u00e1novania<\/li>\n<li>Vysok\u00e1 \u00farove\u0148 normovania spotreby pr\u00e1ce, materi\u00e1lu<\/li>\n<li>Prepracovan\u00fd syst\u00e9m \u00fa\u010dtovn\u00edctva ako finan\u010dn\u00e9ho, tak mana\u017e\u00e9rskeho,<\/li>\n<li>Existencia syst\u00e9mu cien, tar\u00edf, sadzieb<\/li>\n<\/ul>\n<h2>Rozpo\u010dtovn\u00edctvo<\/h2>\n<p>Rozpo\u010dtovn\u00edctvo m\u00f4\u017eeme ch\u00e1pa\u0165 ako ur\u010dit\u00fa \u010dinnos\u0165, pomoc ktorej zostavujeme rozpo\u010dty a sledujeme ich plnenie, ale tie\u017e ako ur\u010dit\u00fd syst\u00e9m rozpo\u010dtov podniku, ktor\u00fd zah\u0155\u0148a jednotliv\u00e9 druhy rozpo\u010dtov. Proces rozpo\u010dtovn\u00edctva je pl\u00e1novit\u00fd, m\u00e1 koordinuj\u00faci \u00fa\u010dinok, vytv\u00e1ra r\u00e1mec fungovania podniku, je motivuj\u00faci, poskytuje kontroln\u00fd mechanizmus.<br \/>\nOkrem mno\u017estva v\u00fdhod m\u00e1 rozpo\u010dtovn\u00edctvo aj mnoho nev\u00fdhod: m\u00f4\u017ee by\u0165 zd\u013ahav\u00e9, zvy\u0161uje n\u00e1roky na administrat\u00edvu, je nepru\u017en\u00e9. Kvalitn\u00fd rozpo\u010det sa orientuje na dva procesy \u2013 pl\u00e1novanie \u010dinnosti a kontrolu realiz\u00e1cie.<\/p>\n<h2>Druhy rozpo\u010dtov<\/h2>\n<p>Vo\u013eba optim\u00e1lneho druhu rozpo\u010dtu v podniku je z\u00e1visl\u00e1 od ve\u013ekosti podniku a druhu, charakteru \u010dinnosti podniku. Vo\u013eba d\u013a\u017eky rozpo\u010dtov\u00e9ho obdobia je ur\u010den\u00e1 druhom rozpo\u010dtu a cie\u013eom, pre ktor\u00fd je zostavovan\u00fd.<\/p>\n<h2>Met\u00f3dy rozpo\u010dtovania<\/h2>\n<p>Najvhodnej\u0161ou met\u00f3dou tvorby rozpo\u010dtov\u00fdch odhadov je anal\u00fdza v\u0161etk\u00fdch mo\u017en\u00fdch faktorov, ktor\u00e9 p\u00f4sobia na podnik. Ide o zoh\u013eadnenie a anal\u00fdzu t\u00fdchto podkladov:<\/p>\n<ul>\n<li>\u00da\u010dtovn\u00e9, \u0161tatistick\u00e9 a in\u00e9 podklady z min obdobia<\/li>\n<li>Ekonomick\u00e9 ukazovatele<\/li>\n<li>Marketingov\u00fd pl\u00e1n<\/li>\n<li>Prieskum trhu<\/li>\n<\/ul>\n<p>Medzi \u010fal\u0161ie met\u00f3dy patr\u00ed normov\u00e1 met\u00f3da, ktor\u00e1 je zalo\u017een\u00e1 na vyu\u017e\u00edvan\u00ed v praxi overen\u00fdch noriem. Pri vstupe nov\u00fdch produktov na trh sa v praxi men\u00ed pl\u00e1nov\u00e1 met\u00f3da. Niekedy sa vyu\u017e\u00edva tzv. modifikovan\u00e1 met\u00f3da rozpo\u010dtovn\u00edctva, \u010di\u017ee kombin\u00e1cia pl\u00e1novej analytickej met\u00f3dy.<\/p>\n<h2>Syst\u00e9m vypracovania rozpo\u010dtov<\/h2>\n<p>Pri tvorbe rozpo\u010dtu m\u00e1me 5 et\u00e1p a to:<\/p>\n<ol>\n<li>Rozhodovanie o rozpo\u010dtov\u00e9ho obdobia<\/li>\n<li>\u0160t\u00fadium podkladov z minul\u00fdch obdob\u00ed<\/li>\n<li>Odhad a predpovedanie mo\u017en\u00fdch zmien<\/li>\n<li>Rozhodovanie o hodnot\u00e1ch jednotliv\u00fdch polo\u017eiek rozpo\u010dtov<\/li>\n<li>Naplnenie rozpo\u010dtu hodnotami<\/li>\n<\/ol>\n<h2>5 pravidiel rozpo\u010dtovania<\/h2>\n<p>Taktie\u017e je zn\u00e1mych 5 pravidiel:<\/p>\n<ol>\n<li>Stanovte si jasn\u00fd cie\u013e<\/li>\n<li>Pl\u00e1nujte re\u00e1lne<\/li>\n<li>Zaanga\u017eujete pracovn\u00edkov pri formul\u00e1ci\u00ed cie\u013eov<\/li>\n<li>Neo\u010dak\u00e1vajte \u00fapln\u00fa zhodu rozpo\u010dtu a skuto\u010dn\u00fdch v\u00fdsledkov<\/li>\n<li>Systematicky aktualizujte rozpo\u010dty pod\u013ea meniacich sa podmienok<\/li>\n<\/ol>\n<h2>Rozpo\u010dtov\u00e9 formul\u00e1re<\/h2>\n<p>Podniky m\u00f4\u017eu ma\u0165 \u0161tandardn\u00e9 rozpo\u010dtov\u00e9 formul\u00e1re, in\u00e9 si m\u00f4\u017eu vytvori\u0165 svoje vlastn\u00e9, av\u0161ak musia dodr\u017ea\u0165 tieto aspekty: aspekt jednoduchosti, aspekt preh\u013eadnosti, aspekt zlu\u010dite\u013enosti a nadv\u00e4znosti.<\/p>\n<h2>Riadenie podnikov pomocou rozpo\u010dtov<\/h2>\n<p>Riadenie podnikov pomocou rozpo\u010dtov m\u00e1 dve \u010dasti:<\/p>\n<ol>\n<li>\u010cas\u0165 je ucelen\u00fd syst\u00e9m rozpo\u010dtov, ktor\u00fd zah\u0155\u0148a dlhodob\u00fd rozpo\u010det finan\u010dn\u00fdch zdrojov. S\u00fa to kr\u00e1tkodob\u00e9 operat\u00edvne rozpo\u010dty n\u00e1kladov a v\u00fdnosov.<\/li>\n<li>\u010cas\u0165 je syst\u00e9m kontroly rozpo\u010dtovan\u00fdch \u00faloh, ktor\u00fd sa uskuto\u010d\u0148uje: zis\u0165ovan\u00edm skuto\u010dn\u00fdch v\u00fdsledkov, zis\u0165ovan\u00edm rozdielov medzi rozpo\u010dtom a v\u00fdsledkom, n\u00e1vrhom opatren\u00ed k n\u00e1prave zisten\u00fdch nedostatkov.<\/li>\n<\/ol>\n<h2>Typy rozpo\u010dtov<\/h2>\n<h3>Dlhodob\u00fd rozpo\u010det finan\u010dn\u00fdch zdrojov<\/h3>\n<p>Dlhodob\u00fd rozpo\u010det finan\u010dn\u00fdch zdrojov je finan\u010dnou simul\u00e1ciou o\u010dak\u00e1van\u00e9ho v\u00fdvoja v obdob\u00ed, v ktorom maj\u00fa by\u0165 dosiahnut\u00e9 ciele podniku.<\/p>\n<h3>Ro\u010dn\u00e9 vykon\u00e1vacie rozpo\u010dty<\/h3>\n<p>Ro\u010dn\u00e9 vykon\u00e1vacie rozpo\u010dty s\u00fa poveren\u00e9 funkciou zabezpe\u010dovania \u00faloh v krat\u0161\u00edch obdobiach v nadv\u00e4znosti na dlhodob\u00fd rozpo\u010det finan\u010dn\u00fdch zdrojov. Zostavuj\u00fa sa za jednotliv\u00e9 oblasti \u010dinnosti podniku, najd\u00f4le\u017eitej\u0161\u00ed je vykon\u00e1vac\u00ed rozpo\u010det zisku, n\u00e1kladov a v\u00fdnosov (podnikov\u00fd rozpo\u010det, <a href=\"https:\/\/www.euroekonom.sk\/financie\/dane\/statny-rozpocet-jeho-prijmy-a-vydavky\/\">\u0161t\u00e1tny rozpo\u010det<\/a>)<\/p>\n<h3>Rozpo\u010det pe\u0148a\u017en\u00fdch pr\u00edjmov a v\u00fddavkov<\/h3>\n<p>Rozpo\u010det pe\u0148a\u017en\u00fdch pr\u00edjmov a v\u00fddavkov m\u00e1 \u0161pecifick\u00e9 postavenie, jeho opodstatnenos\u0165 vych\u00e1dza z toho, \u017ee v podniku vystupuje do popredia sledovanie platobnej schopnosti.<\/p>\n<h3>Operat\u00edvne rozpo\u010dty n\u00e1kladov<\/h3>\n<p>Ro\u010dn\u00e9 vykon\u00e1vacie rozpo\u010dty vyjadruj\u00fa \u00falohy, ktor\u00e9 maj\u00fa by\u0165 splnen\u00e9 za priemern\u00fdch podmienok. Z tohto d\u00f4vodu s\u00fa rozpo\u010dtovan\u00e9 ro\u010dn\u00e9 \u00falohy rozp\u00edsan\u00e9 na krat\u0161ie obdobie a sl\u00fa\u017eia na uplat\u0148ovanie kr\u00e1tkodobej hmotnej zainteresovanosti. Preto sa <a href=\"https:\/\/www.euroekonom.sk\/operativne-ciele-controllingu-a-operativne-rozpocty\/\">zostavuj\u00fa operat\u00edvne rozpo\u010dty<\/a>, ktor\u00e9 s\u00fa spresnen\u00e9 na krat\u0161ie obdobie (spravidla mesiac) pod\u013ea dan\u00fdch podmienok, ktor\u00e9 existuj\u00fa v danom mesiaci.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>S\u00fastava riadenia rozpo\u010dtov Rozpo\u010dtovn\u00edctvo a s\u00fastava riadenia rozpo\u010dtov predstavuj\u00fa ve\u013emi v\u00fdznamn\u00fa a nezastupite\u013en\u00fa zlo\u017eku finan\u010dn\u00e9ho riadenia v trhovej ekonomike. Aby bolo \u00fa\u010dinne vyu\u017eit\u00e9 musia by\u0165 &hellip; <\/p>\n","protected":false},"author":13,"featured_media":24943,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23,551],"tags":[137,98,76],"class_list":["post-11172","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-financie","category-podnikam","tag-ciele","tag-rozpocet","tag-uctovnictvo"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Rozpo\u010dtovn\u00edctvo ako n\u00e1stroj finan\u010dn\u00e9ho riadenia<\/title>\n<meta name=\"description\" content=\"5 pravidiel rozpo\u010dtovania. Rozpo\u010dtovn\u00edctvo, druhy rozpo\u010dtov, met\u00f3dy rozpo\u010dtovania, s\u00fastava riadenia rozpo\u010dtov. 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