[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.digitalweb.cz\/urceni-ceny-na-zaklade-nakladu\/#Article","mainEntityOfPage":"https:\/\/www.digitalweb.cz\/urceni-ceny-na-zaklade-nakladu\/","headline":"Ur\u010den\u00ed ceny na z\u00e1klad\u011b n\u00e1klad\u016f","name":"Ur\u010den\u00ed ceny na z\u00e1klad\u011b n\u00e1klad\u016f","description":"Stanoven\u00ed sm\u011brn\u00e9 ceny \u2013 jedn\u00e1 se o vnit\u0159n\u00ed (kalkulovanou) cenu, kter\u00e1 by p\u0159i aktu\u00e1ln\u00edch podm\u00ednk\u00e1ch objemu v\u00fdroby a sortimentu prodeje p\u0159inesla po\u017eadovan\u00fd zisk. Propo\u010det se skl\u00e1d\u00e1 ze dvou etap: kalkulace n\u00e1klad\u016f, stanoven\u00ed sm\u011brn\u00e9 ziskov\u00e9 p\u0159ir\u00e1\u017eky. V\u00fd\u0161e zisku by m\u011bla b\u00fdt dosa\u017eena ve v\u00fd\u0161i o\u010dek\u00e1van\u00e9ho zhodnocen\u00ed vlo\u017een\u00e9ho kapit\u00e1lu a dal\u0161\u00edm z\u00e1m\u011br\u016fm pro budouc\u00ed rozvoj. Rentabilita celkov\u00e9ho […]","datePublished":"2025-02-28","dateModified":"2023-04-28","author":{"@type":"Person","@id":"https:\/\/www.digitalweb.cz\/author\/#Person","name":"digitalweb.cz\n","url":"https:\/\/www.digitalweb.cz\/author\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/2dfb47fe8ef5e1795dc8fdf9fc01f7f6e0de0c5b588d6a35abd2f00b6a65d2be?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/2dfb47fe8ef5e1795dc8fdf9fc01f7f6e0de0c5b588d6a35abd2f00b6a65d2be?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"digitalweb.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.digitalweb.cz\/wp-content\/uploads\/img_a314259_w1792_t1525028962.jpg","url":"https:\/\/www.digitalweb.cz\/wp-content\/uploads\/img_a314259_w1792_t1525028962.jpg","height":0,"width":0},"url":"https:\/\/www.digitalweb.cz\/urceni-ceny-na-zaklade-nakladu\/","about":["Business"],"wordCount":623,"articleBody":"Stanoven\u00ed sm\u011brn\u00e9 ceny \u2013 jedn\u00e1 se o vnit\u0159n\u00ed (kalkulovanou) cenu, kter\u00e1 by p\u0159i aktu\u00e1ln\u00edch podm\u00ednk\u00e1ch objemu v\u00fdroby a sortimentu prodeje p\u0159inesla po\u017eadovan\u00fd zisk. Propo\u010det se skl\u00e1d\u00e1 ze dvou etap: kalkulace n\u00e1klad\u016f, stanoven\u00ed sm\u011brn\u00e9 ziskov\u00e9 p\u0159ir\u00e1\u017eky. V\u00fd\u0161e zisku by m\u011bla b\u00fdt dosa\u017eena ve v\u00fd\u0161i o\u010dek\u00e1van\u00e9ho zhodnocen\u00ed vlo\u017een\u00e9ho kapit\u00e1lu a dal\u0161\u00edm z\u00e1m\u011br\u016fm pro budouc\u00ed rozvoj. Rentabilita celkov\u00e9ho kapit\u00e1lu je n\u00e1strojem ukazuj\u00edc\u00edm efektivnost podnikatelsk\u00e9 \u010dinnosti. Obecn\u011b plat\u00ed, \u017ee v\u00fdkony s\u00a0ni\u017e\u0161\u00edmi n\u00e1roky na produktivn\u00ed \u010das p\u0159isp\u011bj\u00ed k\u00a0tvorb\u011b absolutn\u00edho zisku \u010dast\u011bji, a naopak.V\u00fdvoj n\u00e1kladov\u00e9 tvorby cen \u2013jedn\u00e1 se o hodnocen\u00ed v\u00fd\u0161e ceny, jej\u00edm\u017e smyslem je porovn\u00e1n\u00ed s\u00a0n\u00e1klady a propo\u010det zp\u011btn\u00e9 n\u00e1vratnosti n\u00e1klad\u016f p\u0159i zji\u0161t\u011bn\u00ed zbytkov\u00e9ho zisku. Kalkulace cen pln\u00fdch n\u00e1klad\u016f m\u00e1 za \u00fakol z\u00a0dosa\u017een\u00fdch v\u00fdnos\u016f nejprve uhradit v\u0161echny n\u00e1klady, teprve pot\u00e9 se prov\u00e1d\u00ed kvantifikace zisku. Kalkulace cen v\u00a0d\u00edl\u010d\u00edch n\u00e1kladech p\u0159i\u0159azuje jednotliv\u00fdm v\u00fdkon\u016fm n\u00e1klady a p\u0159\u00edsp\u011bvky na \u00fahradu fixn\u00edch n\u00e1klad\u016f p\u0159esn\u011b v\u00a0tom po\u0159ad\u00ed, kter\u00e9 vyjad\u0159uje souvislost s\u00a0konkr\u00e9tn\u00edm v\u00fdkonem a z\u00e1rove\u0148 i po\u0159ad\u00edm \u00fahrady z\u00a0jednotkov\u00e9 ceny. P\u0159i ni\u017e\u0161\u00edm prodeji tak m\u016f\u017ee doch\u00e1zet k\u00a0ne\u00fapln\u00e9 \u00fahrad\u011b jednotliv\u00fdch polo\u017eek spole\u010dn\u00fdch n\u00e1klad\u016f, p\u0159i vy\u0161\u0161\u00edm rozsahu prodeje naopak k\u00a0p\u0159ekro\u010den\u00e9 \u00fahrad\u011b. Metoda c\u00edlov\u00e9 ceny je zalo\u017een\u00e1 na kalkulaci ceny v\u00a0d\u00edl\u010d\u00edch n\u00e1kladech, p\u0159i\u010dem\u017e na \u010d\u00e1st zisku se pohl\u00ed\u017e\u00ed jako na n\u00e1klad. Tud\u00ed\u017e se jedn\u00e1 o ur\u010dit\u00fd minim\u00e1ln\u00ed zisk, kter\u00fd je nutn\u00e9 vytvo\u0159it, aby se mohla firma i nad\u00e1le rozv\u00edjet.Podnik \u0159e\u0161\u00ed ot\u00e1zku tvorby ceny zejm\u00e9na v\u00a0p\u0159\u00edpad\u011b, p\u0159ich\u00e1z\u00ed-li na trh s\u00a0v\u00fdrobkem, kter\u00fd sice existuje, nicm\u00e9n\u011b se mus\u00ed dov\u00e1\u017eet. P\u0159ich\u00e1z\u00ed-li trh s\u00a0\u00fapln\u011b nov\u00fdm produktem, chce vyu\u017e\u00edt nov\u00fd zp\u016fsob distribuce, v\u00fdrobek p\u0159ech\u00e1z\u00ed do dal\u0161\u00ed etapy \u017eivotn\u00edho cyklu, m\u011bn\u00ed se podstatn\u00e9 ekonomick\u00e9 podm\u00ednky, m\u011bn\u00ed se ceny surovin\u2026Relace cen ve skupin\u011b v\u00fdkon\u016f \u2013jestli\u017ee firma vyr\u00e1b\u00ed ur\u010dit\u00e9 skupiny v\u00fdrobk\u016f li\u0161\u00edc\u00ed se v\u00a0kvalit\u011b, mus\u00ed existovat tak\u00e9 odpov\u00eddaj\u00edc\u00ed rozd\u00edly v\u00a0cen\u011b.Zm\u011bny cen ve vtahu k\u00a0\u017eivotn\u00edmu cyklu produktu \u2013jestli\u017ee se produkt zav\u00e1d\u00ed na trh, obvykle je nasazena vysok\u00e1 cena, kter\u00e1 se v\u0161ak v\u00a0d\u016fsledku roz\u0161i\u0159ov\u00e1n\u00ed prodeje sni\u017euje. N\u00edzk\u00e1 cena stanoven\u00e1 v\u00a0etap\u011b zav\u00e1d\u011bn\u00ed naopak umo\u017e\u0148uje rychl\u00e9 proniknut\u00ed na trh a roz\u0161\u00ed\u0159en\u00ed masov\u00e9ho prodeje.Cena dopl\u0148kov\u00fdch v\u00fdkon\u016f \u2013dopl\u0148kov\u00e1 v\u00fdroba se vyu\u017e\u00edv\u00e1 zejm\u00e9na kv\u016fli vyu\u017eit\u00ed voln\u00e9 v\u00fdrobn\u00ed kapacity. Fixn\u00ed n\u00e1klady je pot\u0159eba uhradit v\u017edy, a\u0165 u\u017e se vyr\u00e1b\u00ed, \u010di nikoliv. Jestli\u017ee jsou reprodukov\u00e1ny ji\u017e p\u0159i tvorb\u011b z\u00e1kladn\u00edho v\u00fdkonu, nicm\u00e9n\u011b v\u00fdnosy z\u00a0prodeje na n\u011b nedosahuj\u00ed, m\u016f\u017ee b\u00fdt pro firmu dopl\u0148kov\u00e1 v\u00fdroba z\u00e1chranou. V\u00a0souvislosti s\u00a0dopl\u0148kovou v\u00fdrobou se hovo\u0159\u00ed tak\u00e9 o oportunitn\u00edch n\u00e1kladech, kter\u00e9 vznikaj\u00ed v\u00a0souvislosti se zam\u00edtnut\u00edm jin\u00e9ho v\u00fdkonu. D\u016fvodem k\u00a0zaveden\u00ed dopl\u0148kov\u00e9 v\u00fdroby je tedy jednak nevyu\u017eit\u00e1 kapacita, d\u00e1le v\u0161ak tak\u00e9 nadm\u011brn\u00e9 zbytky materi\u00e1l\u016f, \u010di zamezen\u00ed propou\u0161t\u011bn\u00ed pracovn\u00edk\u016f.                                                                                                                                                                                                                                                                                                                                                                                        4.2\/5 - (5 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Ur\u010den\u00ed ceny na z\u00e1klad\u011b n\u00e1klad\u016f","item":"https:\/\/www.digitalweb.cz\/urceni-ceny-na-zaklade-nakladu\/#breadcrumbitem"}]}]