{"id":5527,"date":"2025-07-15T13:34:44","date_gmt":"2025-07-15T13:34:44","guid":{"rendered":"https:\/\/functiontranslator.com\/odpis-zrych2-funkce\/"},"modified":"2021-02-26T09:53:33","modified_gmt":"2021-02-26T09:53:33","slug":"ddb","status":"publish","type":"post","link":"https:\/\/functiontranslator.com\/cs\/ddb\/","title":{"rendered":"ODPIS.ZRYCH2"},"content":{"rendered":"

\u00davod do metody zdvojn\u00e1soben\u00e9ho zrychlen\u00e9ho odpisu<\/h2>\n

Metoda zdvojn\u00e1soben\u00e9ho zrychlen\u00e9ho odpisu, zn\u00e1m\u00e1 tak\u00e9 jako DDB (ODPIS.ZRYCH2), je funkce dostupn\u00e1 v Excelu a Google Sheets. Slou\u017e\u00ed k v\u00fdpo\u010dtu odpisu aktiva pro konkr\u00e9tn\u00ed obdob\u00ed pou\u017eit\u00edm zdvojn\u00e1soben\u00e9 degresivn\u00ed metody. Tato technika umo\u017e\u0148uje rychlej\u0161\u00ed odpis aktiva v jeho po\u010d\u00e1te\u010dn\u00edch letech, co\u017e m\u016f\u017ee p\u0159in\u00e9st da\u0148ov\u00e9 v\u00fdhody.<\/p>\n

Syntaxe a pou\u017eit\u00ed funkce<\/h2>\n

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

DDB(n\u00e1klad, z\u016fstatkov\u00e1 hodnota, \u017eivotnost, obdob\u00ed, [faktor])<\/code><\/pre>\n
    \n
  • n\u00e1klad<\/strong> – po\u010d\u00e1te\u010dn\u00ed n\u00e1klady na po\u0159\u00edzen\u00ed aktiva.<\/li>\n
  • z\u016fstatkov\u00e1 hodnota<\/strong> – odhadovan\u00e1 hodnota aktiva na konci jeho u\u017eite\u010dn\u00e9 \u017eivotnosti.<\/li>\n
  • \u017eivotnost<\/strong> – d\u00e9lka obdob\u00ed, po kterou se aktivum o\u010dek\u00e1v\u00e1 v provozu.<\/li>\n
  • obdob\u00ed<\/strong> – specifick\u00e9 obdob\u00ed, pro kter\u00e9 je t\u0159eba vypo\u010d\u00edtat odpis.<\/li>\n
  • faktor<\/strong> – voliteln\u00fd parametr, obvykle dvojn\u00e1sobek standardn\u00ed m\u00edry odpisov\u00e1n\u00ed, tedy 2. Je mo\u017eno upravit pro modifikaci rychlosti odpisov\u00e1n\u00ed.<\/li>\n<\/ul>\n
    P\u0159\u00edklad pou\u017eit\u00ed:<\/p>\n
    =DDB(100000, 10000, 5, 1, 2)<\/code><\/pre>\n
    Tento p\u0159\u00edklad vypo\u010d\u00edt\u00e1 odpis pro prvn\u00ed rok u\u017e\u00edv\u00e1n\u00ed aktiva s po\u010d\u00e1te\u010dn\u00ed hodnotou 100 000, z\u016fstatkovou hodnotou 10 000, \u017eivotnost\u00ed 5 let a faktorem 2.<\/p>\n
    Praktick\u00fd p\u0159\u00edklad 1: Odpis vozidla<\/h2>\n
    P\u0159edstavme si, \u017ee spole\u010dnost zakoupila vozidlo za 500 000 s o\u010dek\u00e1vanou z\u016fstatkovou hodnotou 50 000 po dobu 8 let. V\u00fdpo\u010det odpisu pro prvn\u00ed dva roky by byl n\u00e1sleduj\u00edc\u00ed:<\/p>\n
    1. rok: =DDB(500000, 50000, 8, 1, 2) 2. rok: =DDB(500000, 50000, 8, 2, 2)<\/code><\/pre>\n
    Funkce spo\u010d\u00edt\u00e1 odpisy za prvn\u00ed a druh\u00fd rok s pou\u017eit\u00edm metody zdvojn\u00e1soben\u00e9ho zrychlen\u00e9ho odpisu.<\/p>\n
    Praktick\u00fd p\u0159\u00edklad 2: Odpis po\u010d\u00edta\u010dov\u00e9ho hardware<\/h2>\n
    Spole\u010dnost investovala 300 000 do po\u010d\u00edta\u010dov\u00e9ho hardware s odhadovanou z\u016fstatkovou hodnotou 30 000 po 5 letech. Odpis pomoc\u00ed zdvojn\u00e1soben\u00e9ho zrychlen\u00ed pro prvn\u00ed t\u0159i roky by se provedl takto:<\/p>\n
    1. rok: =DDB(300000, 30000, 5, 1, 2) 2. rok: =DDB(300000, 30000, 5, 2, 2) 3. rok: =DDB(300000, 30000, 5, 3, 2)<\/code><\/pre>\n
    Vypo\u010dten\u00e9 hodnoty odpis\u016f poskytuj\u00ed detailn\u00ed informaci o efektivit\u011b urychlen\u00e9ho odpisov\u00e1n\u00ed, kter\u00e1 napom\u00e1h\u00e1 optimalizaci da\u0148ov\u00e9 z\u00e1t\u011b\u017ee b\u011bhem prvn\u00edch let \u017eivotnosti aktiva.<\/p>\n","protected":false},"excerpt":{"rendered":"
    Vr\u00e1t\u00ed odpis aktiva za\u00a0ur\u010dit\u00e9 obdob\u00ed pomoc\u00ed dvojit\u00e9 degresivn\u00ed metody odpisu nebo jin\u00e9 metody, kterou zad\u00e1te<\/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-5527","post","type-post","status-publish","format-standard","hentry","category-financni"],"acf":[],"yoast_head":"\nFunkce DDB (ODPIS.ZRYCH2) v Excelu: jak funguje, primjeri kori\u0161tenja formule<\/title>\n<meta name=\"description\" content=\"Opis funkcije DDB (ODPIS.ZRYCH2) u Excelu i Google tablicama. 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