{"id":7934,"date":"2024-08-09T14:15:56","date_gmt":"2024-08-09T12:15:56","guid":{"rendered":"https:\/\/www.forexsrovnavac.cz\/mag\/?p=7934"},"modified":"2025-01-11T14:09:50","modified_gmt":"2025-01-11T13:09:50","slug":"co-jsou-to-accounts-payable-definice-a-priklady","status":"publish","type":"post","link":"https:\/\/www.forexsrovnavac.cz\/mag\/co-jsou-to-accounts-payable-definice-a-priklady\/","title":{"rendered":"Co jsou to Accounts Payable? Definice a p\u0159\u00edklady"},"content":{"rendered":"

Z\u00e1vazky z obchodn\u00edho styku (Accounts Payable, AP) p\u0159edstavuj\u00ed pen\u00edze, kter\u00e9 firma dlu\u017e\u00ed sv\u00fdm dodavatel\u016fm za zbo\u017e\u00ed a slu\u017eby nakoupen\u00e9 na \u00fav\u011br<\/strong>. Jde o kl\u00ed\u010dovou sou\u010d\u00e1st finan\u010dn\u00edho \u0159\u00edzen\u00ed podniku, kter\u00e1 odr\u00e1\u017e\u00ed kr\u00e1tkodob\u00e9 z\u00e1vazky, je\u017e mus\u00ed firma splatit.<\/p>\n

V\u00fdznam z\u00e1vazk\u016f z obchodn\u00edho styku:<\/strong><\/p>\n

Vztahy s dodavateli<\/strong>: Udr\u017eov\u00e1n\u00ed dobr\u00fdch vztah\u016f s dodavateli je z\u00e1sadn\u00ed. Pravideln\u00e9 sledov\u00e1n\u00ed z\u00e1vazk\u016f z obchodn\u00edho styku zaji\u0161\u0165uje, \u017ee firma plat\u00ed sv\u00e9 dodavatele v\u010das, \u010d\u00edm\u017e se vyh\u00fdb\u00e1 mo\u017en\u00fdm probl\u00e9m\u016fm s \u00fav\u011brov\u00fdmi podm\u00ednkami a zaji\u0161\u0165uje si st\u00e1lou dod\u00e1vku zbo\u017e\u00ed a slu\u017eeb.<\/p>\n

\u0158\u00edzen\u00ed pen\u011b\u017en\u00edch tok\u016f<\/strong>: Vy\u0161\u0161\u00ed z\u016fstatek z\u00e1vazk\u016f m\u016f\u017ee znamenat, \u017ee firma efektivn\u011b vyu\u017e\u00edv\u00e1 sv\u00e9 dostupn\u00e9 prost\u0159edky na jin\u00e9 obchodn\u00ed \u010dinnosti. Nicm\u00e9n\u011b je d\u016fle\u017eit\u00e9 tento z\u016fstatek sledovat, aby se p\u0159ede\u0161lo probl\u00e9m\u016fm s hotovost\u00ed, kdy\u017e se z\u00e1vazky stanou splatn\u00fdmi.<\/p>\n

Vyu\u017eit\u00ed Accounts Payable v anal\u00fdze spole\u010dnosti a v\u00fdb\u011bru akci\u00ed<\/h2>\n

Accounts Payable hraj\u00ed v\u00fdznamnou roli p\u0159i finan\u010dn\u00ed anal\u00fdze spole\u010dnosti<\/strong> a mohou poskytnout d\u016fle\u017eit\u00e9 poznatky p\u0159i v\u00fdb\u011bru akci\u00ed do investi\u010dn\u00edho portfolia<\/strong>. Tyto z\u00e1vazky p\u0159edstavuj\u00ed pen\u00edze, kter\u00e9 spole\u010dnost dlu\u017e\u00ed sv\u00fdm dodavatel\u016fm za zbo\u017e\u00ed a slu\u017eby, a jejich \u00farove\u0148 a dynamika mohou v\u00fdrazn\u011b ovlivnit hodnocen\u00ed finan\u010dn\u00edho zdrav\u00ed firmy.<\/p>\n

\"\"<\/a>

Koncept Accounts Payable (Z\u00e1vazky z obchodn\u00edho styku)<\/p><\/div>\n

D\u016fle\u017eit\u00e9 je tak\u00e9 sledovat trendy v z\u00e1vazc\u00edch, zda jsou stabiln\u00ed, rostouc\u00ed nebo klesaj\u00edc\u00ed, co\u017e m\u016f\u017ee odr\u00e1\u017eet zm\u011bny v celkov\u00e9m hospod\u00e1\u0159sk\u00e9m zdrav\u00ed. Pokud firma zpo\u017e\u010fuje platby, m\u016f\u017ee to znamenat probl\u00e9my s likviditou nebo nap\u011bt\u00ed ve vztaz\u00edch s dodavateli. Nap\u0159\u00edklad rychl\u00fd n\u00e1r\u016fst z\u00e1vazk\u016f bez odpov\u00eddaj\u00edc\u00edho r\u016fstu tr\u017eeb m\u016f\u017ee b\u00fdt varovn\u00fdm sign\u00e1lem<\/strong>. Naopak, pokud z\u00e1vazky rostou spolu s expanz\u00ed tr\u017eeb a zisk\u016f, m\u016f\u017ee to b\u00fdt zn\u00e1mkou zdrav\u00e9ho r\u016fstu spole\u010dnosti.<\/p>\n

P\u0159i v\u00fdb\u011bru akci\u00ed je d\u016fle\u017eit\u00e9 zkoumat nejen absolutn\u00ed hodnotu z\u00e1vazk\u016f, ale i jejich dynamiku v kontextu dal\u0161\u00edch finan\u010dn\u00edch ukazatel\u016f, jako je obrat aktiv nebo likvidn\u00ed pom\u011bry, abychom l\u00e9pe porozum\u011bli finan\u010dn\u00ed stabilit\u011b a v\u00fdkonnosti spole\u010dnosti.<\/p>\n

Kde se z\u00e1vazky z obchodn\u00edho styku objevuj\u00ed?<\/strong><\/h2>\n

Z\u00e1vazky z obchodn\u00edho styku jsou obvykle uvedeny v rozvaze firmy pod polo\u017ekou kr\u00e1tkodob\u00e9 z\u00e1vazky – Accounts Payable. Tyto z\u00e1vazky tak\u00e9 ovliv\u0148uj\u00ed v\u00fdkaz pen\u011b\u017en\u00edch tok\u016f, kde se projevuj\u00ed v sekci pen\u011b\u017en\u00edch tok\u016f z provozn\u00ed \u010dinnosti.<\/p>\n

\u00da\u010detn\u00ed z\u00e1pisy spojen\u00e9 se z\u00e1vazky z obchodn\u00edho styku<\/strong><\/p>\n

P\u0159i n\u00e1kupu zbo\u017e\u00ed nebo slu\u017eeb na \u00fav\u011br:<\/p>\n

    \n
  • M\u00e1 d\u00e1ti: n\u00e1kladov\u00fd \u00fa\u010det (nap\u0159. n\u00e1klad na software)<\/li>\n
  • Dal: z\u00e1vazky z obchodn\u00edho styku<\/li>\n<\/ul>\n

    P\u0159i splacen\u00ed z\u00e1vazk\u016f z obchodn\u00edho styku:<\/p>\n

      \n
    • M\u00e1 d\u00e1ti: z\u00e1vazky z obchodn\u00edho styku<\/li>\n
    • Dal: hotovost nebo bankovn\u00ed \u00fa\u010det<\/li>\n<\/ul>\n

      P\u0159ehledy v \u00fa\u010detn\u00ed rozvaze spole\u010dnosti:<\/strong><\/p>\n

      P\u0159ehled st\u00e1rnut\u00ed z\u00e1vazk\u016f z obchodn\u00edho styku<\/strong>: Tento p\u0159ehled sumarizuje z\u016fstatek Accounts Payable a ukazuje, kolik je aktu\u00e1ln\u00ed a kolik je po splatnosti, rozd\u011bleno podle po\u010dtu dn\u016f po splatnosti (nap\u0159. 0-30 dn\u00ed, 31-60 dn\u00ed atd.).<\/p>\n

      Detailn\u00ed p\u0159ehled st\u00e1rnut\u00ed z\u00e1vazk\u016f z obchodn\u00edho styku<\/strong>: Tento p\u0159ehled poskytuje podrobn\u00fd pohled na neuhrazen\u00e9 faktury, v\u010detn\u011b jm\u00e9na z\u00e1kazn\u00edka, \u010d\u00edsla faktury, data faktury, data splatnosti, \u010d\u00e1stky a otev\u0159en\u00e9ho z\u016fstatku.<\/p>\n

      Jak efektivn\u011b \u0159\u00eddit Accounts Payable<\/h2>\n

      Pro udr\u017een\u00ed z\u00e1vazk\u016f z obchodn\u00edho styku na n\u00edzk\u00e9 \u00farovni je d\u016fle\u017eit\u00e9 zefektivnit proces AP, co\u017e pom\u00e1h\u00e1 m\u00edt z\u00e1vazky pod kontrolou. D\u016fle\u017eit\u00e9 je tak\u00e9 vyjednat s dodavateli v\u00fdhodn\u00e9 platebn\u00ed podm\u00ednky, kter\u00e9 poskytnou v\u00edce \u010dasu na \u00fahradu faktur. Vyu\u017eit\u00ed slev za v\u010dasnou platbu, kter\u00e9 n\u011bkte\u0159\u00ed dodavatel\u00e9 nab\u00edzej\u00ed, m\u016f\u017ee p\u0159in\u00e9st \u00fasporu n\u00e1klad\u016f. Kdykoli je to mo\u017en\u00e9, je vhodn\u00e9 zva\u017eovat platby v hotovosti nebo kartou, aby se p\u0159ede\u0161lo hromad\u011bn\u00ed dluh\u016f.<\/p>\n

      \u010cast\u00e9 vzorce spjat\u00e9 se z\u00e1vazky z obchodn\u00edho styku:<\/strong><\/p>\n

      \n

      Obrat z\u00e1vazk\u016f z obchodn\u00edho Styku<\/strong><\/p>\n

      Tento ukazatel m\u011b\u0159\u00ed, jak \u010dasto firma spl\u00e1c\u00ed sv\u00e9 dodavatele b\u011bhem ur\u010dit\u00e9ho obdob\u00ed. Vzorec je:<\/p>\n

      N\u00e1kupy na \u00fav\u011br \/ Pr\u016fm\u011brn\u00e9 z\u00e1vazky z obchodn\u00edho styku<\/code><\/p>\n

      \n

      Pr\u016fm\u011brn\u00e1 doba splatnosti z\u00e1vazk\u016f (DPO)<\/strong><\/p>\n

      Tento ukazatel ur\u010duje pr\u016fm\u011brn\u00fd po\u010det dn\u016f, za kter\u00fd firma plat\u00ed sv\u00fdm dodavatel\u016fm:<\/p>\n

      Z\u00e1vazky z obchodn\u00edho styku \/ n\u00e1klady na prodan\u00e9 zbo\u017e\u00ed (COGS) \u00d7 Po\u010det dn\u00ed<\/code><\/p>\n

      \n

      Pr\u016fm\u011brn\u00fd v\u011bk z\u00e1vazk\u016f z obchodn\u00edho styku<\/strong><\/p>\n

      Tento ukazatel ukazuje, jak dlouho, v pr\u016fm\u011bru, trv\u00e1 firm\u011b splatit sv\u00e9 dluhy:<\/p>\n

      Z\u00e1vazky z obchodn\u00edho styku \/ (Ro\u010dn\u00ed n\u00e1kupy na \u00fav\u011br \/ 365)<\/code><\/p>\n

      Z\u00e1v\u011br<\/h2>\n

      Z\u00e1vazky z obchodn\u00edho styku jsou tedy z\u00e1sadn\u00ed sou\u010d\u00e1st\u00ed finan\u010dn\u00edho \u0159\u00edzen\u00ed firmy, kter\u00e1 zaji\u0161\u0165uje v\u010dasn\u00e9 placen\u00ed dodavatel\u016fm a udr\u017euje zdrav\u00e9 pen\u011b\u017en\u00ed toky. Spr\u00e1vn\u00e9 \u0159\u00edzen\u00ed AP m\u016f\u017ee zlep\u0161it vztahy s dodavateli a zv\u00fd\u0161it celkovou efektivitu finan\u010dn\u00edho \u0159\u00edzen\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"

      Z\u00e1vazky z obchodn\u00edho styku (Accounts Payable, AP) p\u0159edstavuj\u00ed pen\u00edze, kter\u00e9 firma dlu\u017e\u00ed sv\u00fdm dodavatel\u016fm za zbo\u017e\u00ed a slu\u017eby nakoupen\u00e9 na \u00fav\u011br. Jde o kl\u00ed\u010dovou sou\u010d\u00e1st finan\u010dn\u00edho \u0159\u00edzen\u00ed podniku, kter\u00e1 odr\u00e1\u017e\u00ed kr\u00e1tkodob\u00e9 z\u00e1vazky, je\u017e mus\u00ed firma splatit. V\u00fdznam z\u00e1vazk\u016f z obchodn\u00edho styku: Vztahy s dodavateli: Udr\u017eov\u00e1n\u00ed dobr\u00fdch vztah\u016f s dodavateli je z\u00e1sadn\u00ed. Pravideln\u00e9 sledov\u00e1n\u00ed z\u00e1vazk\u016f z […]<\/p>\n","protected":false},"author":1,"featured_media":7935,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_seopress_robots_primary_cat":"","_seopress_titles_title":"","_seopress_titles_desc":"","_seopress_robots_index":"","_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[194],"tags":[],"class_list":["post-7934","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-akcie"],"modified_by":"Krpensk\u00fd Martin","_links":{"self":[{"href":"https:\/\/www.forexsrovnavac.cz\/mag\/wp-json\/wp\/v2\/posts\/7934","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.forexsrovnavac.cz\/mag\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.forexsrovnavac.cz\/mag\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.forexsrovnavac.cz\/mag\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.forexsrovnavac.cz\/mag\/wp-json\/wp\/v2\/comments?post=7934"}],"version-history":[{"count":0,"href":"https:\/\/www.forexsrovnavac.cz\/mag\/wp-json\/wp\/v2\/posts\/7934\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.forexsrovnavac.cz\/mag\/wp-json\/wp\/v2\/media\/7935"}],"wp:attachment":[{"href":"https:\/\/www.forexsrovnavac.cz\/mag\/wp-json\/wp\/v2\/media?parent=7934"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.forexsrovnavac.cz\/mag\/wp-json\/wp\/v2\/categories?post=7934"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.forexsrovnavac.cz\/mag\/wp-json\/wp\/v2\/tags?post=7934"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}