{"id":11630,"date":"2025-09-08T13:23:54","date_gmt":"2025-09-08T11:23:54","guid":{"rendered":"https:\/\/test.eprocurement.tv\/?post_type=glossary&#038;p=11630"},"modified":"2025-09-09T12:54:58","modified_gmt":"2025-09-09T10:54:58","slug":"nakladova-kalkulace-2","status":"publish","type":"glossary","link":"https:\/\/test.eprocurement.tv\/pl\/glossary\/nakladova-kalkulace-2\/","title":{"rendered":"N\u00e1kladov\u00e1 kalkulace 2"},"content":{"rendered":"<p>\u00da\u010delem kalkulac\u00ed n\u00e1klad\u016f je zji\u0161t\u011bn\u00ed n\u00e1klad\u016f p\u0159ipadaj\u00edc\u00edch na tzv. n\u00e1kladov\u00fd objekt, t\u00edm je nej\u010dast\u011bji tzv. kalkula\u010dn\u00ed jednice, tedy jednotliv\u00fd kus v\u00fdrobku. Kalkulace slou\u017e\u00ed zejm\u00e9na k ocen\u011bn\u00ed z\u00e1sob pro spr\u00e1vn\u00e9 za\u00fa\u010dtov\u00e1n\u00ed, ocen\u011bn\u00ed produktu, \u0159\u00edzen\u00ed z\u00e1sob i cel\u00e9ho podniku apod. Rovn\u011b\u017e podklad pro stanoven\u00ed prodejn\u00ed ceny.<\/p>\n\n\n\n<p>Proces v\u00fdroby nebo poskytov\u00e1n\u00ed slu\u017eeb je rozmanit\u00fd a stejn\u011b tak typ v\u00fdrobk\u016f (slu\u017eeb) &#8211; m\u016f\u017ee se li\u0161it od unik\u00e1tn\u00edch v\u00fdrobk\u016f (slu\u017eeb) a\u017e po identick\u00e9 v\u00fdrobky vyr\u00e1b\u011bn\u00e9 ve velkos\u00e9riov\u00e9 \u010di masov\u00e9 v\u00fdrob\u011b. Z tohoto d\u016fvodu m\u016f\u017ee b\u00fdt v r\u016fzn\u00fdch situac\u00edch vhodn\u00e9 pou\u017eit\u00ed jin\u00fdch zp\u016fsob\u016f kalkulace.<\/p>\n\n\n\n<p><\/p>","protected":false},"featured_media":11661,"template":"","class_list":["post-11630","glossary","type-glossary","status-publish","has-post-thumbnail","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/test.eprocurement.tv\/pl\/wp-json\/wp\/v2\/glossary\/11630","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/test.eprocurement.tv\/pl\/wp-json\/wp\/v2\/glossary"}],"about":[{"href":"https:\/\/test.eprocurement.tv\/pl\/wp-json\/wp\/v2\/types\/glossary"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/test.eprocurement.tv\/pl\/wp-json\/wp\/v2\/media\/11661"}],"wp:attachment":[{"href":"https:\/\/test.eprocurement.tv\/pl\/wp-json\/wp\/v2\/media?parent=11630"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}