Náklady

Kategorie: Ekonómia (celkem: 558 referátů a seminárek)

Informace o referátu:

  • Přidal/a: anonymous
  • Datum přidání: 12. března 2007
  • Zobrazeno: 21632×

Příbuzná témata



Náklady

Podnik pri svojej činnosti prichádza do styku s inými subjektami rôzneho charakteru. S týmto okolím je prepojený pomocou vstupov a výstupov.
Každý podnik si kladie určité ciele. Veľmi dôležitú skupinu cieľov tvoria ekonomické ciele:
a) dosahovanie zisku – zisk sa často považuje za vrcholný cieľ podnikateľskej činnosti, pretože je podmienkou ďalšej existencie a rozvoja
b) zabezpečovanie finančnej stability a likvidity podniku – keď má podnik dostatok peňazí na úhradu svojich záväzkov, je schopný zabezpečiť ďalšiu činnosť
c) efektívnosť výrobnej a ostatnej činnosti – meria sa vzťahom medzi výstupmi a vstupmi. Podnik môže efektívnosť svojej činnosti zabezpečiť buď maximalizáciou výstupov alebo minimalizáciou vstupov alebo optimalizáciou vzťahu medzi vstupmi a výstupmi
Pri zabezpečovaní činnosti podniku a dosahovní vytýčených cieľov má revažná časť vstupov formu nákladov a prevažná časť výstupov formu výnosov. Rozdiel výnosov a nákladov za určité obdobie predstavuje HOSPODÁRSKY VÝSLEDOK.

Náklady a výkony podniku

Náklady predstavujú spotrebu živej a zhmotnenej práce vyjadrenú v peniazoch. Napríklad: pekáreň nakúpi múku, soľ,.., ktoré sa stávajú v pekárni materiálom. Náklad, ktorý vznikne pri pečení, sa označuje spotreba materiálu. Za tento materiál musí pekáreň zaplatiť, tak sa zníži majetok podniku – znížia sa peňažné prostriedky.

Výkony predstavujú výsledok výrobnej, obchodnej alebo inej podnikateľskej činnosti. Sú to teda hodnoty, ktoré podnik vyprodukuje za určité obdobie a sú vyjadrené v peniazoch. Majú formu výrobkov, polotovarov, prác alebo služieb. Objem výkonov vyrobený vo výrobnom podniku za určeté obdobie sa označuje pojmom objem výroby. Je potrebné odlíšiť výkony od výnosov. Výkony sa stávajú výnosmi až vtedy, keď sa realizujú.

Charakteristika nákladov podniku

1. náklady z hľadiska podniku ako celku sa sledujú vo finančnom účtovníctve. Nákladmi sa tu rozumie každé zníženie majetku podniku vyjadrené v peniazoch. Patria sem náklady:
· pri ktorých je priama nadväznoť medzi znížením majetku a výkonom podniku (spotreba materiálu, mzdy,...)
· ktoré vznikajú nedodržaním stanovených predpisov alebo pôsobením mimoriadnych vplyvov (pokuty, penále, ...)
· ktoré sú súčasťou rozdeľovania hospodárskeho výsledku (náklady na reprezentáciu, ..)
· prostredníctvom ktorých sa presadzuje politika štátu (daň z príjmu, ..)
Ak chce podnik niečo vyrábať, musí si výrobu najskôr zabezpečiť technicky = technická príprava výroby.

Patrí sem aj príprava technologická a organizačná.

2. náklady z vnútropodnikového hľadiska – nákladmi sa tu rozumie účelové a účelné vynaloženie majetku podniku v peňažnom vyjadrení. Účelové vynaloženie majetku znamená, že náklad sa vzťahuje priamo na výkon (náklad sa vynakladá na konkrétny účel). Účelné vynaloženie majetku znamená, že sa pri vytváraní výkonu pracuje hospodárne a efektívne. Napríklad: pri výrobe plechovej skrinky sa pracuje hospodárne vtedy, ak sa dbá na to, aby bol čo najmenší odpad plechu.
výstupy
vstupy

Vstupy a výstupy musia byť v peňažnom vyjadrení. Výdaj znamená fyzický úbytok majetku (výdaj materiálu zo skladu, ...). Výdavok znamená ubýtok finančných prostriedkov. Medzi nákladmi a výdavkami podniku je často nesúlad. Vyplýva z časového posunu vzniku nákladu a výdavku (výdaja). Z princípu oddeleného sledovania výdavkov a s nimi súvisiacich nákladov môže nastať vecný a časový nesúlad medzi nákldmi a výdavkami. Tento nesúlad sa musí odstrániť, aby sa vyčíslil hospodársky výsledok, ktorý sa vzťahuje na dané obdobie. Zabezpečenie vecného súladu znamená preskúmanie, či vzniknutý výdavok vôbec patrí do nákladov príslušného obdobia. Časový nesúlad znamená, že v jednom období vznikne výdavok a v inom období je tento výdavok uznaný za náklad. Pri sledovaní časového nesúladu medzi nákladmi a výdavkami sa stretneme s takýmito prípadmi:
1. výdavky aj náklady spadajú do toho istého obdobia – časový nesúlad nevzniká
2. najskôr vznikne náklad a potom výdavok – hovoríme o výdavkoch budúcich období
3. najskôr vznikne výdavok a potom náklad – hovoríme o nákladoch budúcich období



Členenie nákladov

Členenie nákladov podľa nákladových druhov je základným členením v každom podniku. Vyjadrujú najmô spotrebu výrobných faktorov pri vstupe do podniku. Sú v tej forme ako vznikli alebo ako do podniku prišli. Sú to prvotné náklady. Neprihliada sa na to, kde vznikli, ani na to, na aký účel sa vynaložili. Prvotné náklady vznikajú v podniku pri styku s okolím, preto ich nazývame externé. Každý nákladový druh tvorí jeden celok, ktorý sa neskladá zo súčastí, a preto sa ani nerozkladá. Nákladové druhy sa preto považujú za jednoduché náklady. Súčet nákladov podľa nákladových druhov slúži na vyčíslenie hospodárskeho výsledku. Podiel jednotlivých druhov nákladov na celkových nákladoch sa označuje pojmom štruktúra nákladov podľa nákladových druhov.

Pri členení nákladov podľa nákladových druhov sa vytvárajú ekonomicky rovnorodé skupiny, preto sa takýto spôsob členenia nákladov nazýva aj ekonomické členenie nákladov. Náklady podľa druhov sa členia takto:
· spotrebované nákupy – materiál, energia....
· nakupované a použité služby – oprava stroja, cestovné...
· mzdové a ostatné osobné náklady – mzdy, poistenie....
· dane a poplatky – cestná daň, daň z nehnuteľnosti...
· iné prevádzkové náklady – dary, pokuty, penále...
· odpisy investičného majetku
· tvorba rezerv a opravných položiek – rezerva na opravu budovy...
· finančné náklady – platené úroky, kurzové straty...
· mimoriadne náklady – manká a škody...
· daň z príjmov
· ostatné druhy nákladov
Náklady členené podľa nákladových druhov služia na vyčíslenie hospodárskeho výsledku, porovnanie štruktúry nákladov, plán nákladov a hodnotenie efektívnosti podniku.

Každý podnik má svoju organizačnú štruktúru, ktorú tvoria vnútropodnikové útvary. Ak je podnik jednoduchý, nemusí sa členiť. Avšak ak je zložitý, musí sa členiť na vnútropodnikové útvary, kde okrem prvotných nákladov vznikajú aj druhotné, ktoré predstavujú spotrebu výkonov iných vnútropodnikových útvarov. Pretože vznikli vo vnútropodnikovom útvare sú to náklady interné, možno ich rozložiť na pôvodné nákladové druhy, preto ich nazývame aj zložené.

Kalkulačné členenie nákladov

Pri klalkulačnom členení nákladov ide o priradenie príslušnej časti každého nákladového druhu a príslušnej časti vnútropodnikového nákladu na konkrétny výkon. Kalkulovanie je činnosť, ktorá je spojená s priraďovaním príslušnej časti celkových nákladov na konkrétny výkon. Kalkulácia je výsledkom kalkulovania na jednotku výkonu. Výkon, na ktorý sa uskutočňuje kalkulácia nákladov, sa označuje ako kalkulačná jednica. Je to výrobok, polotovar vlastnej výroby, práca, služba, prípadne ich kombinácia. Základným znakom, podľa ktorého sa členia náklady v kalkulácii je účel. Náklady sa tu delia na:
1. priame náklady sú také, ktoré vznikli v priamej súvislosti s príslušným výkonom. Označujú sa aj pojmom jednicové náklady, lebo sa vzťahujú priamo na kalkulačnú jednicu.
2. nepriame náklady sú také, ktoré vznikli v dôsledku spoločného zabezpečenia, obsluhy a riadenia výroby. Sú to režijné náklady a ostatné náklady, ktoré sú spoločné pre všetky výkony.

Členenie nákladov v závislosti od objemu výroby

1. fixné náklady – so zmenou výroby sa celkovo nemenia, ale mení sa ich podiel pripadajúci na jednotku výkonu. Označujú sa aj ako pevné, nepružné, podmienené stále vzhľadom na objem výkonov.

Patria sem napríklad náklady na osvetlenie, kúrenie, odpisy IM, úroky z úverov, náklady na výskum a vývoj.
2. variabilné náklady – nemenia sa so zmenou objemu výroby, preto sa označujú aj ako premenlivé, pružné. Zmena variabilných nákladov v závislosti od objemu výkonov môže byť:
a) proporcionálna – náklady rastú rovnako rýchlo ako objem výkonov
b) progresívna – náklady rastú rýchlejšie ako objem výkonov
c) degresívna – náklady rastú pomalšie ako objem výkonov
d) regresívna – náklady sa vyvíjajú nepriamo úmerne s objemom výkonov
Proporcionálne náklady sa vyvíjajú v tom istom smere ako objem výkonov. Ak vyčíslime tieto náklady na jednotku výkonu, sú pri nezmenených podmienkach výroby stále rovnaké. Napríklad spotreba priameho materiálu na jednotku výkonu.
Progresívne náklady sú také, ktorých celková výška rastie rýchlejšie ako objem výkonov (v prípade, že objem výkonov rastie) a klesajú pomalšie ako objem výkonov (v prípade, že objem výkonov klesá). Tým, že objem výroby rastie, stúpajú náklady na jednotku výkonov. Napríklad príplatky za nadčas, náklady na nepodarky,...
Degresívne náklady sú také, ktorých celková výška rastie pomalšie ako objem výkonov v prípade, že objem výkonov rastie) a klesá rýchlejšie ako objem výkonov (ak objem výkonov klesá). Tým, že objem výkonov rastie, klesajú náklady na jednotku výkonu. Napríklad náklady na opravy HIM, na pomocný materiál,...
Regresívne náklady sa vyvíjajú nepriamo úmerne s objemom výkonov. Ich celková výška pri raste objemu výkonov klesá a pri poklese objemu výkonov rastie. Napríklad mzdy vyplatené za prestoje,...

Ak máme stanovené, aké tržby chceme dosiahnuť, potom na základe rozčlenenia nákladov na fixné a variabilné vieme stanoviť objem výkonov, pri ktorom podnik nedosahuje zisk ani stratu. V tomto bode je hospodársky výsledok nula.

Členenie nákladov v účtovníctve

Pre podnik je dôležité poznať aj náklady v členení podľa jednotlivých oblastí činnosti podniku, tak ako sa sledujú v účtovníctve.
1. prevádzkové náklady – bezprostredne súvisia s hlavnou činnosťou podniku. Napríklad spotreba materiálu, energie, náklady na nákup tovaru, cestovné, nájomné, mzdové a ostatné náklady, dane, odpisy IM, ...
2. finančné náklady – vznikajú pri finančných operáciách uskutočňovaných podnikom. Napríklad úroky za úver, kurzové straty, ...
Prevádzkové náklady a finančné náklady sa označujú ako náklady z bežnej činnosti.
3. mimoriadne náklady – vznikajú v podniku v súvislosti s nejakou mimoriadnou udalosťou alebo činnosťou.

Napríklad manká, škody, náklady, ktoré vznikajú v súvislosti so zmenou spôsobou oceňovania, ...


Plánovanie nákladov v podniku

Je to činnosť, ktorou sa dopredu stanovujú jednotlivé položky nákladov, ktoré podnik potrebuje vynaložiť na dosiahnutie cieľov. Ak chceme plánovať náklady, musíme dobre poznať minulé a súčasné podmienky v podniku. Musíme ich dôsledne analyzovať. Na základe poznania a analýzy minulého a súčasného stavu stanovujeme plán nákladov podniku.
Plánovanie nákladov musí byť spojené s plánovaním výnosov podniku. Plánovaním nákladov a výnosov podniku za určité obdobie sa vlastne plánuje hospodársky výsledok, ktorý chce podnik v tomto období dosiahnuť. Plán nákladov predstavuje prehľad jednotlivých nákladových položiek v predpokladaných sumách. Základom pre zostavenie plánu nákladov je plán výkonov podniku. Jednotlivé položky plánu nákladov sa určujú na základe nákladov dosiahnutých v predchádzajúcom období. Takto je možné plánovať náklady len pri výkonoch už vyrábaných. Pri nových výkonoch sa vychádza z prepočtov a odhadov. Pred zostavením plánu nákladov musíme poznať ceny vstupov do výroby.
Metodiku (spôsob) plánovania nákladov si stanovuje podnik sám. V každom podniku je potrebné zostaviť optimálny plán nákladov. Plán nákladov v optimálnej výške môže podnik dosiahnuť tak, že sa bude snažiť:
a) plánovať minimum nákladov na jednotku výkonu
b) plánovať maximálnu sumu zisku na konkrétny objem výkonov
Snahou podniku je vyrobiť a predať plánovaný objem výkonov pri optimálnych nákladoch. Každý podnik sa preto snaží hľadať a využívať možnosti znižovania nákladov. Rezervami znižovania nákladov sa rozumejú nevyužité možnosti pri snahe podniku dosahovať čo najmenšie náklady na jednotku výkonu. Patria sem:
· lepšie využívanie obežného majetku
· skracovanie doby obratu obežného majetku
· lepšie využívanie výrobnej kapacity podniku
· zvyšovanie kvality podniku
· voľba vhodného sortimentu výroby.

, | 19. února 2008
wty123, | 25. března 2016
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