{"id":9675,"date":"2024-06-11T17:26:43","date_gmt":"2024-06-11T15:26:43","guid":{"rendered":"https:\/\/test.eprocurement.tv\/?post_type=glossary&#038;p=9675"},"modified":"2024-06-11T17:26:44","modified_gmt":"2024-06-11T15:26:44","slug":"nakladovy-controlling","status":"publish","type":"glossary","link":"https:\/\/test.eprocurement.tv\/pl\/glossary\/nakladovy-controlling\/","title":{"rendered":"N\u00e1kladov\u00fd controlling"},"content":{"rendered":"<p>Syst\u00e9m pl\u00e1nov\u00e1n\u00ed n\u00e1klad\u016f a vnitropodnikov\u00fdch v\u00fdnos\u016f, jejich \u0159\u00edzen\u00ed a kontroly, se z\u00e1m\u011brem spln\u011bn\u00ed definovan\u00fdch c\u00edl\u016f v budoucnosti. Mus\u00ed umo\u017e\u0148ovat vyhodnotit dosa\u017eenou skute\u010dnost s pl\u00e1nem v p\u0159ehledn\u00e9 form\u011b pomoc\u00ed odchylek a nab\u00edzet tak \u0159e\u0161en\u00ed vedouc\u00ed k eliminaci t\u011bchto odchylek. Pl\u00e1n n\u00e1klad\u016f je v\u00fdchodiskem i pro sestaven\u00ed pl\u00e1nu Cash-Flow, kter\u00fd m\u00e1 v\u010das p\u0159edpov\u00eddat p\u0159echodn\u00fd p\u0159ebytek nebo nedostatek voln\u00fdch finan\u010dn\u00edch prost\u0159edk\u016f.<\/p>\n\n\n\n<p>Syst\u00e9m n\u00e1kladov\u00e9ho controllingu mus\u00ed b\u00fdt schopen ve vazb\u011b na odchylky skute\u010dnosti od pl\u00e1nu nejen v\u010das na tyto odchylky upozornit, mus\u00ed je i p\u0159ehledn\u011b a srozumiteln\u011b prezentovat a na z\u00e1klad\u011b nich pak mus\u00ed p\u0159\u00edslu\u0161n\u00ed mana\u017ee\u0159i zah\u00e1jit \u010dinnosti vedouc\u00ed k eliminaci d\u016fsledk\u016f t\u011bchto odchylek.<\/p>\n\n\n\n<p>Hlavn\u00ed n\u00e1pln\u00ed n\u00e1kladov\u00e9ho controllingu je:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Sestavov\u00e1n\u00ed rozpo\u010dtu n\u00e1klad\u016f a v\u00fdnos\u016f a jeho vyhodnocov\u00e1n\u00ed pomoc\u00ed odchylek.<\/li>\n\n\n\n<li>V\u00fdpo\u010det pl\u00e1nov\u00fdch, v\u00fdsledn\u00fdch a cenov\u00fdch kalkulac\u00ed.<\/li>\n\n\n\n<li>Reporting<\/li>\n<\/ul>","protected":false},"featured_media":0,"template":"","class_list":["post-9675","glossary","type-glossary","status-publish","hentry"],"acf":[],"_links":{"self":[{"href":"https:\/\/test.eprocurement.tv\/pl\/wp-json\/wp\/v2\/glossary\/9675","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:attachment":[{"href":"https:\/\/test.eprocurement.tv\/pl\/wp-json\/wp\/v2\/media?parent=9675"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}