{"id":5418,"date":"2025-07-15T13:34:44","date_gmt":"2025-07-15T13:34:44","guid":{"rendered":"https:\/\/functiontranslator.com\/amordegrc\/"},"modified":"2021-02-26T09:49:45","modified_gmt":"2021-02-26T09:49:45","slug":"amordegrc","status":"publish","type":"post","link":"https:\/\/functiontranslator.com\/cs\/amordegrc\/","title":{"rendered":"AMORDEGRC"},"content":{"rendered":"

Z\u00e1kladn\u00ed popis a syntaxe funkce pro \u010dasov\u00e9 rozlo\u017een\u00ed n\u00e1klad\u016f<\/h2>\n

Funkce, kterou se budeme zab\u00fdvat, se v aplikaci Microsoft Excel pou\u017e\u00edv\u00e1 k v\u00fdpo\u010dtu deprece aktiva pro ka\u017ed\u00e9 obdob\u00ed s pou\u017eit\u00edm koeficientu geometrick\u00e9ho sni\u017eov\u00e1n\u00ed. To m\u016f\u017ee pomoci \u00fa\u010detn\u00edm a finan\u010dn\u00edm anal\u00fdtik\u016fm l\u00e9pe pl\u00e1novat finan\u010dn\u00ed tok a rozpo\u010dty.<\/p>\n

Syntaxe funkce je n\u00e1sleduj\u00edc\u00ed:<\/p>\n

AMORDEGRC(cena, datum_zakoupen\u00ed, prvn\u00ed_obdob\u00ed, \u00falet, zb\u00fdvaj\u00edc\u00ed, obdob\u00ed, koeficient, [zbytek])<\/code><\/pre>\n
    \n
  • cena<\/code> – Po\u0159izovac\u00ed cena aktiva.<\/li>\n
  • datum_zakoupen\u00ed<\/code> – Datum, kdy bylo aktivum zakoupeno.<\/li>\n
  • prvn\u00ed_obdob\u00ed<\/code> – Datum konce prvn\u00edho obdob\u00ed, ve kter\u00e9m se pou\u017eije tato funkce.<\/li>\n
  • \u00falet<\/code> – Perioda amortizace.<\/li>\n
  • zb\u00fdvaj\u00edc\u00ed<\/code> – Zb\u00fdvaj\u00edc\u00ed hodnota aktiva na konci jeho \u017eivotnosti.<\/li>\n
  • obdob\u00ed<\/code> – Specifikuje obdob\u00ed, pro kter\u00e9 se m\u00e1 v\u00fdpo\u010det prov\u00e9st.<\/li>\n
  • koeficient<\/code> – Koeficient geometrick\u00e9ho sni\u017eov\u00e1n\u00ed.<\/li>\n
  • zbytek<\/code> (nepovinn\u00fd) – Pokud nen\u00ed uveden, p\u0159edpokl\u00e1d\u00e1 se hodnota 0. Tento parametr specifikuje, zda se m\u00e1 v posledn\u00edm obdob\u00ed pou\u017e\u00edt upraven\u00e1 nebo pln\u00e1 metoda.<\/li>\n<\/ul>\n
    Praktick\u00e1 aplikace funkce v re\u00e1ln\u00fdch sc\u00e9n\u00e1\u0159\u00edch<\/h2>\n
    \u00dakol 1: V\u00fdpo\u010det ro\u010dn\u00ed amortizace<\/h3>\n
    Spole\u010dnost zakoupila kancel\u00e1\u0159sk\u00e9 vybaven\u00ed za 15 000 K\u010d dne 1. ledna 2021 a o\u010dek\u00e1v\u00e1, \u017ee jeho \u017eivotnost bude 5 let s koeficientem sni\u017eov\u00e1n\u00ed 1,5 a obdob\u00edm amortizace rovn\u00e9 jednomu roce. Zb\u00fdvaj\u00edc\u00ed hodnota po uplynut\u00ed \u017eivotnosti by m\u011bla b\u00fdt 1000 K\u010d.<\/p>\n
    =AMORDEGRC(15000, \"01.01.2021\", \"01.01.2022\", 12, 1000, 12, 1.5)<\/code><\/pre>\n
    V tomto p\u0159\u00edkladu je cena<\/code> 15000, datum_zakoupen\u00ed<\/code> je „01.01.2021“, prvn\u00ed_obdob\u00ed<\/code> je „01.01.2022“ (konec prvn\u00edho roku), \u00falet<\/code> je 12 m\u011bs\u00edc\u016f, zb\u00fdvaj\u00edc\u00ed<\/code> je 1000, obdob\u00ed<\/code> je 12 m\u011bs\u00edc\u016f a koeficient<\/code> je 1.5. Tento vzorec vr\u00e1t\u00ed hodnotu ro\u010dn\u00ed amortizace pro prvn\u00ed rok.<\/p>\n
    \u00dakol 2: V\u00fdpo\u010det m\u011bs\u00ed\u010dn\u00ed amortizace<\/h3>\n
    P\u0159ece\u0148me situaci z \u00fakolu 1, ale tentokr\u00e1t vypo\u010dt\u011bme m\u011bs\u00ed\u010dn\u00ed amortizace pro stejn\u00e9 obdob\u00ed.<\/p>\n
    =AMORDEGRC(15000, \"01.01.2021\", \"01.02.2021\", 1, 1000, 1, 1.5)<\/code><\/pre>\n
    Zde cena<\/code>, datum_zakoupen\u00ed<\/code>, a dal\u0161\u00ed konstanty z\u016fst\u00e1vaj\u00ed stejn\u00e9, ale prvn\u00ed_obdob\u00ed<\/code> je posunuto na „01.02.2021“ (konec prvn\u00edho m\u011bs\u00edce), \u00falet<\/code> je 1 m\u011bs\u00edc, a obdob\u00ed<\/code> je t\u00e9\u017e 1 m\u011bs\u00edc. V\u00fdpo\u010det odhal\u00ed \u010d\u00e1stku, kter\u00e1 by m\u011bla b\u00fdt odeps\u00e1na za prvn\u00ed m\u011bs\u00edc.<\/p>\n
    V obou p\u0159\u00edkladech je funkce velmi praktick\u00e1 pro rozd\u011blen\u00ed n\u00e1klad\u016f na aktivum do odpov\u00eddaj\u00edc\u00edch obdob\u00ed, co\u017e umo\u017e\u0148uje lep\u0161\u00ed \u0159\u00edzen\u00ed cash flow a pl\u00e1nov\u00e1n\u00ed rozpo\u010dtu. Takov\u00e9 funkce jsou kl\u00ed\u010dov\u00e9 pro finan\u010dn\u00ed anal\u00fdzy a \u00fa\u010detn\u00ed z\u00e1znamy ve firm\u00e1ch r\u016fzn\u00fdch velikost\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"
    Vr\u00e1t\u00ed odpis za\u00a0ka\u017ed\u00e9 \u00fa\u010detn\u00ed obdob\u00ed pomoc\u00ed koeficientu odpisu<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[283],"tags":[],"class_list":["post-5418","post","type-post","status-publish","format-standard","hentry","category-financni"],"acf":[],"yoast_head":"\nFunkce AMORDEGRC v Excelu: jak funguje, primjeri kori\u0161tenja formule<\/title>\n<meta name=\"description\" content=\"Opis funkcije AMORDEGRC u Excelu i Google tablicama. 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