[{"@context":"https:\/\/schema.org\/","@type":"Article","@id":"https:\/\/www.dzone.cz\/co-je-to-vlastne-vykaznictvi\/#Article","mainEntityOfPage":"https:\/\/www.dzone.cz\/co-je-to-vlastne-vykaznictvi\/","headline":"Co je to vlastn\u011b v\u00fdkaznictv\u00ed","name":"Co je to vlastn\u011b v\u00fdkaznictv\u00ed","description":"Profese \u00fa\u010detn\u00edho nen\u00ed zrovna nejjednodu\u0161\u0161\u00ed, u\u017e jen d\u00edky tomu mno\u017estv\u00ed zodpov\u011bdnosti, kterou hlavn\u00ed vedouc\u00ed tohoto odd\u011blen\u00ed m\u00e1. Pokud toti\u017e neud\u011bl\u00e1 svou pr\u00e1ci dostate\u010dn\u011b pe\u010dliv\u011b, jedna chyba m\u016f\u017ee ohrozit cel\u00fd podnik. Samoz\u0159ejm\u011b existuj\u00ed syst\u00e9my kontrol, kter\u00e9 maj\u00ed zabr\u00e1nit, aby se n\u011bco... <a class=\"more-link\" href=\"https:\/\/www.dzone.cz\/co-je-to-vlastne-vykaznictvi\/\">Pokra\u010dovat ve \u010dten\u00ed &rarr;<\/a>","datePublished":"2019-09-02","dateModified":"2023-06-08","author":{"@type":"Person","@id":"https:\/\/www.dzone.cz\/author\/devene\/#Person","name":"devene","url":"https:\/\/www.dzone.cz\/author\/devene\/","identifier":1,"image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/4faace62981be50719be6a25151192978e6d585737a520836dcb98934de3bb45?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/4faace62981be50719be6a25151192978e6d585737a520836dcb98934de3bb45?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"dzone.cz","logo":{"@type":"ImageObject","@id":"\/logo.png","url":"\/logo.png","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/www.dzone.cz\/wp-content\/uploads\/img_a363413_w1949_t1576137266.jpg","url":"https:\/\/www.dzone.cz\/wp-content\/uploads\/img_a363413_w1949_t1576137266.jpg","height":0,"width":0},"url":"https:\/\/www.dzone.cz\/co-je-to-vlastne-vykaznictvi\/","about":["Vztahy"],"wordCount":571,"articleBody":"  Profese \u00fa\u010detn\u00edho nen\u00ed zrovna nejjednodu\u0161\u0161\u00ed, u\u017e jen d\u00edky tomu mno\u017estv\u00ed zodpov\u011bdnosti, kterou hlavn\u00ed vedouc\u00ed tohoto odd\u011blen\u00ed m\u00e1. Pokud toti\u017e neud\u011bl\u00e1 svou pr\u00e1ci dostate\u010dn\u011b pe\u010dliv\u011b, jedna chyba m\u016f\u017ee ohrozit cel\u00fd podnik. Samoz\u0159ejm\u011b existuj\u00ed syst\u00e9my kontrol, kter\u00e9 maj\u00ed zabr\u00e1nit, aby se n\u011bco takov\u00e9ho stalo, ale ani ty nejsou v\u0161emocn\u00e9. A pr\u00e1v\u011b jednou z v\u011bc\u00ed, kter\u00fdmi se \u00fa\u010detn\u00ed zab\u00fdvaj\u00ed, je pr\u00e1v\u011b v\u00fdkaznictv\u00ed. Nejedn\u00e1 se o nic jin\u00e9ho, ne\u017e o periodickou tvorbu v\u00fdkaz\u016f zisk\u016f a ztr\u00e1t. Pro podnik se jedn\u00e1 o nejd\u016fle\u017eit\u011bj\u0161\u00ed \u00fadaj, nebo\u0165 pr\u00e1v\u011b toto mu uk\u00e1\u017ee, zda byla jeho obchodn\u00ed strategie \u00fasp\u011b\u0161n\u00e1. Pro spr\u00e1vn\u00e9 sestaven\u00ed je v\u0161ak pot\u0159eba n\u011bkolik v\u011bc\u00ed. Prvn\u00ed z nich je pe\u010dliv\u00e9 zaevidov\u00e1n\u00ed ve\u0161ker\u00fdch doklad\u016f. Proto je pro podnik tak d\u016fle\u017eit\u00e9 schov\u00e1vat ve\u0161ker\u00e9 faktury i dal\u0161\u00ed dokumenty t\u00fdkaj\u00edc\u00ed se financ\u00ed. Proto\u017ee jen s kompletn\u00edmi informacemi lze sestavit kompletn\u00ed v\u00fdkaz. Zde je v\u0161ak t\u0159eba zm\u00ednit se o probl\u00e9mu, kter\u00fd n\u011bkter\u00e9 podniky maj\u00ed. N\u011bkdy se toti\u017e sna\u017e\u00ed tuto tabulku ovlivnit pomoc\u00ed vytv\u00e1\u0159en\u00ed tzv. fale\u0161n\u00fdch faktur, tedy faktur na neexistuj\u00edc\u00ed zbo\u017e\u00ed neexistuj\u00edc\u00edmu z\u00e1kazn\u00edkovi. T\u00edm pap\u00edrov\u011b dosahuj\u00ed vy\u0161\u0161\u00edho zisku. K \u010demu to je, kdy\u017e fyzicky ony pen\u00edze nem\u00e1me? Jednodu\u0161e \u0159e\u010deno, \u010d\u00edm v\u00edc firma vyd\u011bl\u00e1v\u00e1, t\u00edm lep\u0161\u00ed je jej\u00ed reputace. A o to pr\u00e1v\u011b jde. Pokud bude podnik vykazovat vy\u0161\u0161\u00ed zisk, l\u00e9pe prod\u00e1 sv\u00e9 akcie a l\u00e9pe dos\u00e1hne nap\u0159\u00edklad na p\u016fj\u010dku. Samoz\u0159ejm\u011b se jedn\u00e1 o nez\u00e1konnou praktiku, av\u0161ak to n\u011bkter\u00e9 lidi nezastav\u00ed. Nic z toho v\u0161ak nen\u00ed chyba \u00fa\u010detn\u00edho, kter\u00fd pracuje pouze s doklady, kter\u00e9 mu byly dod\u00e1ny, a nem\u00e1 prakticky \u017e\u00e1dnou mo\u017enost ov\u011b\u0159it si skute\u010dn\u00e9 prob\u011bhnut\u00ed on\u011bch plateb. A ani to nen\u00ed jeho pr\u00e1ce. Jeho prac\u00ed je v\u0161e spr\u00e1vn\u011b za\u00fa\u010dtovat a zan\u00e9st do evidence. Je to, jak ji\u017e bylo \u0159e\u010deno, pr\u00e1ce vy\u017eaduj\u00edc\u00ed velkou pe\u010dlivost. Na\u0161t\u011bst\u00ed dnes ji\u017e nemus\u00edme v\u0161e po\u010d\u00edtat s tu\u017ekou v ruce, n\u00fdbr\u017e pou\u017e\u00edv\u00e1 speci\u00e1ln\u00ed programy, nap\u0159\u00edklad program pro v\u00fdkaznictv\u00ed kit.cz. Ten mu umo\u017e\u0148uje nejen rychle se\u010d\u00edst ve\u0161ker\u00e9 p\u0159\u00edjmy a v\u00fddaje p\u0159esn\u011b a b\u011bhem okam\u017eiku, ale tak\u00e9 snadno dohledat jeden konkr\u00e9tn\u00ed doklad. Je to mnohem p\u0159esn\u011bj\u0161\u00ed a jednodu\u0161\u0161\u00ed ne\u017e klasick\u00e9 po\u010d\u00edt\u00e1n\u00ed s tu\u017ekou a pap\u00edrem. Bez ohledu na v\u0161echna tato vylep\u0161en\u00ed je v\u0161ak t\u0159eba \u0159\u00edci, \u017ee \u00fa\u010detnictv\u00ed je st\u00e1le jedna z nejv\u00edce stresov\u00fdch profes\u00ed, zejm\u00e9na pokud se jedn\u00e1 o velkou nadn\u00e1rodn\u00ed spole\u010dnost. Zodpov\u011bdnost, kter\u00e1 je na ramenou pracovn\u00edka \u00fa\u010dt\u00e1rny, je skute\u010dn\u011b velk\u00e1, a jedna mal\u00e1 chyba ho m\u016f\u017ee st\u00e1t m\u00edsto. I to je d\u016fvod, pro\u010d bychom si m\u011bli \u00fa\u010detn\u00edch v\u00e1\u017eit. Je pravda, \u017ee v sou\u010dasn\u00e9 dob\u011b jich je m\u00e1lo a t\u011b\u017eko se sh\u00e1n\u011bj\u00ed. Proto pokud m\u00e1te dobr\u00e9ho \u00fa\u010detn\u00edho, rozhodn\u011b si ho va\u017ete, a dejte mu to najevo. Zaslou\u017e\u00ed si to.                                                                                                                                                                                                                                                                                                                                                                                         3.5\/5 - (6 votes)        "},{"@context":"https:\/\/schema.org\/","@type":"BreadcrumbList","itemListElement":[{"@type":"ListItem","position":1,"name":"Co je to vlastn\u011b v\u00fdkaznictv\u00ed","item":"https:\/\/www.dzone.cz\/co-je-to-vlastne-vykaznictvi\/#breadcrumbitem"}]}]