{"id":1537,"date":"2025-08-07T11:18:48","date_gmt":"2025-08-07T09:18:48","guid":{"rendered":"https:\/\/www.dobry-uctovnik.sk\/?p=1537"},"modified":"2025-08-07T12:10:39","modified_gmt":"2025-08-07T10:10:39","slug":"pripadova-studia-lepsie-skore-pre-banku","status":"publish","type":"post","link":"http:\/\/www.dobry-uctovnik.sk\/en\/pripadova-studia-lepsie-skore-pre-banku\/","title":{"rendered":"Case study: +\u20ac40,000 in equity and a better score for the bank"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"1537\" class=\"elementor elementor-1537\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-234718d8 e-flex e-con-boxed e-con e-parent\" data-id=\"234718d8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2d66299b e-flex e-con-boxed e-con e-child\" data-id=\"2d66299b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7fb50b9 elementor-widget elementor-widget-jkit_post_terms\" data-id=\"7fb50b9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_terms.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-terms jeg_module___6a8a410285a48\" ><span class=\"post-terms\"><span class=\"term-list \">\u00da\u010dtovn\u00edctvo a dane<\/span><\/span><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1a7f431c elementor-widget__width-inherit elementor-widget elementor-widget-jkit_post_title\" data-id=\"1a7f431c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_title.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-title jeg_module__1_6a8a410286b62\" ><h1 class=\"post-title style-color \">Pr\u00edpadov\u00e1 \u0161t\u00fadia: +40 000 \u20ac vo vlastnom iman\u00ed a lep\u0161ie sk\u00f3re pre banku<\/h1><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4e087a0b e-flex e-con-boxed e-con e-parent\" data-id=\"4e087a0b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-75c9b4c2 e-con-full e-flex e-con e-child\" data-id=\"75c9b4c2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-a8025f7 e-flex e-con-boxed e-con e-child\" data-id=\"a8025f7\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a28c269 elementor-widget elementor-widget-jkit_post_featured_image\" data-id=\"a28c269\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_featured_image.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-featured-image jeg_module__2_6a8a4102874e9\" ><div class=\"post-featured-image \"><img fetchpriority=\"high\" decoding=\"async\" width=\"2560\" height=\"1804\" src=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/08\/handshake-hiring-hands-business-men-office-partnership-recruitment-deal-thank-you-corporate-collaboration-male-workers-shaking-hands-onboarding-agreement-teamwork-scaled.jpg\" class=\"attachment-full size-full wp-post-image\" alt=\"\" srcset=\"https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/08\/handshake-hiring-hands-business-men-office-partnership-recruitment-deal-thank-you-corporate-collaboration-male-workers-shaking-hands-onboarding-agreement-teamwork-scaled.jpg 2560w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/08\/handshake-hiring-hands-business-men-office-partnership-recruitment-deal-thank-you-corporate-collaboration-male-workers-shaking-hands-onboarding-agreement-teamwork-300x211.jpg 300w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/08\/handshake-hiring-hands-business-men-office-partnership-recruitment-deal-thank-you-corporate-collaboration-male-workers-shaking-hands-onboarding-agreement-teamwork-1024x722.jpg 1024w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/08\/handshake-hiring-hands-business-men-office-partnership-recruitment-deal-thank-you-corporate-collaboration-male-workers-shaking-hands-onboarding-agreement-teamwork-768x541.jpg 768w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/08\/handshake-hiring-hands-business-men-office-partnership-recruitment-deal-thank-you-corporate-collaboration-male-workers-shaking-hands-onboarding-agreement-teamwork-1536x1083.jpg 1536w, https:\/\/www.dobry-uctovnik.sk\/wp-content\/uploads\/2025\/08\/handshake-hiring-hands-business-men-office-partnership-recruitment-deal-thank-you-corporate-collaboration-male-workers-shaking-hands-onboarding-agreement-teamwork-2048x1443.jpg 2048w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-45a96f8e e-flex e-con-boxed e-con e-child\" data-id=\"45a96f8e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6401bd4 e-con-full e-flex e-con e-child\" data-id=\"6401bd4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-524f555 elementor-widget elementor-widget-heading\" data-id=\"524f555\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Autor<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-169174b8 elementor-widget-tablet__width-auto elementor-widget elementor-widget-jkit_post_author\" data-id=\"169174b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_author.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-author jeg_module__3_6a8a410288057\" ><p class=\"post-author \">Dobryuctovnik<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-743255a4 e-con-full e-flex e-con e-child\" data-id=\"743255a4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-29d08e17 elementor-widget elementor-widget-heading\" data-id=\"29d08e17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Publikovan\u00e9<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3d15bb7c elementor-widget__width-auto elementor-widget elementor-widget-jkit_post_date\" data-id=\"3d15bb7c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_post_date.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-post-date jeg_module__4_6a8a4102889fb\" ><p class=\"post-date \">7. August 2025<\/p><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5e94d66d e-con-full e-flex e-con e-child\" data-id=\"5e94d66d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6cb28ac5 elementor-widget elementor-widget-heading\" data-id=\"6cb28ac5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h5 class=\"elementor-heading-title elementor-size-default\">Zdie\u013eajte \u010dl\u00e1nok<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-69f637cc jkit-social-shape shape-none elementor-widget elementor-widget-jkit_social_share\" data-id=\"69f637cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_social_share.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-social-share jeg_module__5_6a8a410289da3\" ><ul class=\"social-share-list\"><li class=\"elementor-repeater-item-1c57925\" data-social=\"facebook\">\n\t\t\t\t<a href=\"#\" class=\"facebook social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-facebook-light\"><\/i><\/a>\n\t\t\t<\/li><li class=\"elementor-repeater-item-5b7460c\" data-social=\"twitter\">\n\t\t\t\t<a href=\"#\" class=\"twitter social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-twitter-light\"><\/i><\/a>\n\t\t\t<\/li><li class=\"elementor-repeater-item-3dfe5c2\" data-social=\"whatsapp\">\n\t\t\t\t<a href=\"#\" class=\"whatsapp social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-whatsapp-1-light\"><\/i><\/a>\n\t\t\t<\/li><li class=\"elementor-repeater-item-724ad86\" data-social=\"linkedin\">\n\t\t\t\t<a href=\"#\" class=\"linkedin social-icon\" aria-label=\"social-share\"><i aria-hidden=\"true\" class=\"jki jki-linkedin-light\"><\/i><\/a>\n\t\t\t<\/li><\/ul><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6abf0aff e-con-full e-flex e-con e-child\" data-id=\"6abf0aff\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-85b82e9 elementor-widget elementor-widget-jkit_heading\" data-id=\"85b82e9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__6_6a8a41028be03\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\"><\/h2><\/div><div class=\"heading-section-description\"><p>Klient dlh\u00e9 roky \u00fa\u010dtoval stroje, IT techniku a kancel\u00e1rske vybavenie ako n\u00e1klady. Ch\u00fdbal prah pre kapitaliz\u00e1ciu a intern\u00e1 smernica. Po audite sme polo\u017eky reklasifikovali na dlhodob\u00fd majetok, dopo\u010d\u00edtali \u00fa\u010dtovn\u00e9 aj da\u0148ov\u00e9 odpisy sp\u00e4tne a opravili s\u00favahu a v\u00fdsledovku. V\u00fdsledok: <strong>zv\u00fd\u0161enie vlastn\u00e9ho imania o 40 000 \u20ac<\/strong>, lep\u0161ie bankov\u00e9 hodnotenie a schv\u00e1len\u00e9 financovanie na \u010fal\u0161\u00ed rast.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a093cd elementor-widget elementor-widget-jkit_heading\" data-id=\"7a093cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__7_6a8a41028c90c\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">O klientovi<\/h2><\/div><div class=\"heading-section-description\"><p>Stredne ve\u013ek\u00e1 firma s pravideln\u00fdmi invest\u00edciami do v\u00fdrobn\u00fdch strojov a IT. R\u00e1stla r\u00fdchlej\u0161ie, ne\u017e sa st\u00edhali aktualizova\u0165 \u00fa\u010dtovn\u00e9 procesy a smernice. Evidencia majetku bola nejednotn\u00e1 a \u010das\u0165 n\u00e1kupov kon\u010dila priamo v n\u00e1kladoch.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f84d0d7 elementor-widget elementor-widget-jkit_heading\" data-id=\"f84d0d7\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__8_6a8a41028d3ab\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Hranica 100 \u20ac a podhodnoten\u00e1 s\u00favaha<\/h2><\/div><div class=\"heading-section-description\"><ul><li>V\u0161etky n\u00e1kupy <strong>nad 100 \u20ac<\/strong> sa \u00fa\u010dtovali ako spotreba.<\/li><li>Akt\u00edva s <strong>viacro\u010dnou \u017eivotnos\u0165ou<\/strong> (stroje, IT, zariadenie) neboli veden\u00e9 ako dlhodob\u00fd majetok.<\/li><li><strong>S\u00favaha<\/strong> neodr\u00e1\u017eala re\u00e1lnu hodnotu firmy; <strong>vlastn\u00e9 imanie<\/strong> bolo zbyto\u010dne n\u00edzke.<\/li><li><strong>Bankov\u00e9 sk\u00f3re<\/strong> a schopnos\u0165 z\u00edska\u0165 financovanie boli hor\u0161ie, ne\u017e skuto\u010dn\u00e1 kond\u00edcia firmy.<\/li><\/ul><p>D\u00f4sledok: Firma \u201estr\u00e1cala\u201c kapit\u00e1l sama na sebe. Invest\u00edcie sa okam\u017eite m\u00ed\u0148ali do v\u00fdsledovky, namiesto aby sa odpisovali v \u010dase.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-8033dc5 elementor-widget elementor-widget-jkit_heading\" data-id=\"8033dc5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__9_6a8a41028df34\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Ciele spolupr\u00e1ce<\/h2><\/div><div class=\"heading-section-description\"><ul><li>Zavies\u0165 <strong>spr\u00e1vnu klasifik\u00e1ciu majetku<\/strong> a prah kapitaliz\u00e1cie.<\/li><li>Sp\u00e4tne <strong>zrekon\u0161truova\u0165 \u00fa\u010dtovn\u00edctvo<\/strong> \u2013 pre\u00fa\u010dtova\u0165 polo\u017eky do majetku a dopo\u010d\u00edta\u0165 odpisy.<\/li><li><strong>Vy\u010disti\u0165 s\u00favahu a v\u00fdsledovku<\/strong> tak, aby zobrazovali re\u00e1lnu situ\u00e1ciu.<\/li><li><strong>Zlep\u0161i\u0165 bankov\u00e9 metriky<\/strong> a pripravi\u0165 podklady pre \u00faver.<\/li><li>Vytvori\u0165 <strong>intern\u00fa smernicu<\/strong> a jednoduch\u00fd <strong>workflow<\/strong>, aby sa probl\u00e9m neopakoval.<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9b87507 elementor-widget elementor-widget-jkit_heading\" data-id=\"9b87507\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__10_6a8a41028eae7\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Na\u0161a intervencia: audit, reklasifik\u00e1cia, odpisy, opravy<\/h2><\/div><div class=\"heading-section-description\"><ol><li><strong>Mini-audit n\u00e1kupov<\/strong> (posledn\u00e9 roky)<br \/>Identifikovali sme polo\u017eky s viacro\u010dnou \u017eivotnos\u0165ou a sp\u00e1rovali fakt\u00fary s konkr\u00e9tnymi kusmi majetku (invent\u00e1rne \u010d\u00edsla, d\u00e1tum obstarania, z\u00e1ruka).<\/li><li><strong>Klasifik\u00e1cia majetku a odpisov\u00e9 pl\u00e1ny<\/strong><br \/>Rozdelili sme majetok do tried (stroje, IT, kancel\u00e1rske vybavenie), nastavili \u00fa\u010dtovn\u00e9 aj da\u0148ov\u00e9 odpisy a doplnili eviden\u010dn\u00e9 karty.<\/li><\/ol><p><strong>Sp\u00e4tn\u00e9 dopo\u010dty a opravy \u00fa\u010dtovn\u00edctva<\/strong><br \/>Pre\u00fa\u010dtovali sme polo\u017eky zo spotreby do majetku, dopo\u010d\u00edtali akumulovan\u00e9 odpisy a opravili <strong>s\u00favahu<\/strong> aj <strong>v\u00fdsledok hospod\u00e1renia<\/strong>. Pripravili sme preh\u013eadn\u00e9 workingy pre banku.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ff849c1 elementor-widget elementor-widget-jkit_heading\" data-id=\"ff849c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__11_6a8a41028f62e\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Chcete vedie\u0165, \u010di sa to net\u00fdka aj v\u00e1s?<\/h2><\/div><div class=\"heading-section-description\"><p>Pon\u00fakame <strong>audit \u00fa\u010dtovn\u00edctva<\/strong>: skontrolujeme posledn\u00e9 n\u00e1kupy, odporu\u010d\u00edme reklasifik\u00e1cie a priprav\u00edme kr\u00e1tku smernicu.<br \/><strong>Rezervujte si 30-min\u00fatov\u00fa konzult\u00e1ciu.<\/strong><\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-914cc69 e-con-full e-flex e-con e-child\" data-id=\"914cc69\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-abb9a85 elementor-align-left elementor-widget elementor-widget-button\" data-id=\"abb9a85\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.dobry-uctovnik.sk\/kontakt\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">M\u00e1m z\u00e1ujem o konzult\u00e1ciu<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-186b93f elementor-widget elementor-widget-jkit_heading\" data-id=\"186b93f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__12_6a8a41029003d\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">V\u00fdsledky v \u010d\u00edslach<\/h2><\/div><div class=\"heading-section-description\"><table><thead><tr><td><p><strong>Metrika<\/strong><\/p><\/td><td><p><strong>Pred<\/strong><\/p><\/td><td><p><strong>Po<\/strong><\/p><\/td><\/tr><\/thead><tbody><tr><td><p>Vlastn\u00e9 imanie<\/p><\/td><td><p>podhodnoten\u00e9<\/p><\/td><td><p><strong>+40000\u20ac<\/strong><\/p><\/td><\/tr><tr><td><p>Evidencia dlhodob\u00e9ho majetku<\/p><\/td><td><p>ne\u00fapln\u00e1\/nespr\u00e1vna<\/p><\/td><td><p>kompletn\u00e9 karty a odpisy<\/p><\/td><\/tr><tr><td><p>Bankov\u00e9 hodnotenie<\/p><\/td><td><p>slab\u0161ie<\/p><\/td><td><p><strong>zlep\u0161en\u00e9, schv\u00e1len\u00fd \u00faver<\/strong><\/p><\/td><\/tr><tr><td><p>Riziko ch\u00fdb v klasifik\u00e1cii<\/p><\/td><td><p>vysok\u00e9<\/p><\/td><td><p>n\u00edzke (smernica + kontrola)<\/p><\/td><\/tr><\/tbody><\/table><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-280279f elementor-widget elementor-widget-jkit_heading\" data-id=\"280279f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__13_6a8a410291143\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Ako pred\u00eds\u0165 takejto situ\u00e1ci\u00ed?<\/h2><\/div><div class=\"heading-section-description\"><ul><li><strong>Neexistuje univerz\u00e1lna suma.<\/strong> O kapitaliz\u00e1cii rozhoduje <strong>\u017eivotnos\u0165<\/strong> a <strong>v\u00fdznamnos\u0165<\/strong> pre z\u00e1vierku, nie len cena.<\/li><li><strong>Intern\u00e1 smernica<\/strong> je must-have: prah kapitaliz\u00e1cie, typick\u00e9 pr\u00edklady, zodpovednosti.<\/li><li><strong>Eviden\u010dn\u00e9 karty majetku<\/strong> a odpisov\u00e9 pl\u00e1ny udr\u017eujte priebe\u017ene, nie raz ro\u010dne.<\/li><li><strong>Mesa\u010dn\u00fd CAPEX review<\/strong> s n\u00e1kupom\/IT chyt\u00ed v\u00e4\u010d\u0161inu ch\u00fdb sk\u00f4r, ne\u017e sa rozlej\u00fa do v\u00fdsledovky.<\/li><\/ul><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c2d1fd elementor-widget elementor-widget-jkit_heading\" data-id=\"5c2d1fd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-heading  align-left align-tablet- align-mobile- jeg_module__14_6a8a410291ca9\" ><div class=\"heading-section-title  display-inline-block\"><h2 class=\"heading-title\">Zhrnutie<\/h2><\/div><div class=\"heading-section-description\"><p>Spr\u00e1vna klasifik\u00e1cia majetku nie je \u201epapierovanie navy\u0161e\u201c, ale <strong>priama hodnota v s\u00favahe<\/strong>. V tomto pr\u00edpade priniesla <strong>+40 000 \u20ac<\/strong> vo vlastnom iman\u00ed, \u010distej\u0161ie \u010d\u00edsla a lep\u0161\u00ed pr\u00edstup k financovaniu.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3694a5b e-flex e-con-boxed e-con e-parent\" data-id=\"3694a5b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-55342d6 elementor-widget elementor-widget-shortcode\" data-id=\"55342d6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"shortcode.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-shortcode\"><script id=\"mcjs\">!function(c,h,i,m,p){m=c.createElement(h),p=c.getElementsByTagName(h)[0],m.async=1,m.src=i,p.parentNode.insertBefore(m,p)}(document,\"script\",\"https:\/\/chimpstatic.com\/mcjs-connected\/js\/users\/ca41a6c1e0805c4d799bec8ae\/fabc377635da2f79608f6b656.js\");<\/script><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u00da\u010dtovn\u00edctvo a dane Pr\u00edpadov\u00e1 \u0161t\u00fadia: +40 000 \u20ac vo vlastnom iman\u00ed a lep\u0161ie sk\u00f3re pre banku Autor Dobryuctovnik Publikovan\u00e9 7. augusta 2025 Zdie\u013eajte \u010dl\u00e1nok Klient dlh\u00e9 roky \u00fa\u010dtoval stroje, IT techniku a kancel\u00e1rske vybavenie ako n\u00e1klady. Ch\u00fdbal prah pre kapitaliz\u00e1ciu a intern\u00e1 smernica. Po audite sme polo\u017eky reklasifikovali na dlhodob\u00fd majetok, dopo\u010d\u00edtali \u00fa\u010dtovn\u00e9 aj da\u0148ov\u00e9 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":1538,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[10],"tags":[],"class_list":["post-1537","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uctovnictvo-a-dane"],"_links":{"self":[{"href":"http:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/1537","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/comments?post=1537"}],"version-history":[{"count":20,"href":"http:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/1537\/revisions"}],"predecessor-version":[{"id":1563,"href":"http:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/posts\/1537\/revisions\/1563"}],"wp:featuredmedia":[{"embeddable":true,"href":"http:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media\/1538"}],"wp:attachment":[{"href":"http:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/media?parent=1537"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/categories?post=1537"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.dobry-uctovnik.sk\/en\/wp-json\/wp\/v2\/tags?post=1537"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}