{"id":5652,"date":"2025-07-15T13:34:44","date_gmt":"2025-07-15T13:34:44","guid":{"rendered":"https:\/\/functiontranslator.com\/mira-vynosnosti\/"},"modified":"2021-02-26T09:58:02","modified_gmt":"2021-02-26T09:58:02","slug":"irr","status":"publish","type":"post","link":"https:\/\/functiontranslator.com\/cs\/irr\/","title":{"rendered":"M\u00cdRA.V\u00ddNOSNOSTI"},"content":{"rendered":"

V tomto \u010dl\u00e1nku se zam\u011b\u0159\u00edme na u\u017eite\u010dnou finan\u010dn\u00ed funkci v MS Excel a Google Sheets, zn\u00e1mou jako M\u00cdRA.V\u00ddNOSNOSTI, nebo v angli\u010dtin\u011b IRR (Internal Rate of Return). Tato funkce je nezbytn\u00e1 pro vyhodnocen\u00ed investi\u010dn\u00edch projekt\u016f a slou\u017e\u00ed k odhadu rentability potenci\u00e1ln\u00edch investic.<\/p>\n

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

Funkce M\u00cdRA.V\u00ddNOSNOSTI se pou\u017e\u00edv\u00e1 k v\u00fdpo\u010dtu intern\u00ed m\u00edry n\u00e1vratnosti pro s\u00e9rii cash flow, kter\u00e9 nast\u00e1vaj\u00ed v pravideln\u00fdch intervalech, jako jsou m\u011bs\u00ed\u010dn\u00ed, \u010dtvrtletn\u00ed \u010di ro\u010dn\u00ed platby.<\/p>\n

 =IRR(values, [guess])<\/code> <\/pre>\n
    \n
  • values<\/strong> – Pole nebo rozsah bun\u011bk s numerick\u00fdmi hodnotami, reprezentuj\u00edc\u00ed cash flows. Prvn\u00ed hodnota v\u011bt\u0161inou odpov\u00edd\u00e1 po\u010d\u00e1te\u010dn\u00ed investici a m\u011bla by b\u00fdt proto z\u00e1porn\u00e1.<\/li>\n
  • guess<\/strong> (nepovinn\u00fd) – Po\u010d\u00e1te\u010dn\u00ed odhad m\u00edry v\u00fdnosnosti. Neuvedete-li tuto hodnotu, Excel jako v\u00fdchoz\u00ed hodnotu nastav\u00ed 0.1 (10 %).<\/li>\n<\/ul>\n
    Praktick\u00e9 pou\u017eit\u00ed<\/h2>\n
    1. P\u0159\u00edklad: Hodnocen\u00ed investi\u010dn\u00edho projektu<\/h2>\n
    P\u0159edpokl\u00e1dejme, \u017ee va\u0161e spole\u010dnost zva\u017euje investici do nov\u00e9 technologie. O\u010dek\u00e1van\u00e9 cash flow z n\u00e1sleduj\u00edc\u00edch p\u011bti let bylo odhadnuto takto:<\/p>\n\n\n\n\n\n\n\n\n
    Rok<\/th>\nCash flow<\/th>\n<\/tr>\n
    0<\/td>\n-100000<\/td>\n<\/tr>\n
    1<\/td>\n20000<\/td>\n<\/tr>\n
    2<\/td>\n25000<\/td>\n<\/tr>\n
    3<\/td>\n30000<\/td>\n<\/tr>\n
    4<\/td>\n35000<\/td>\n<\/tr>\n
    5<\/td>\n40000<\/td>\n<\/tr>\n<\/table>\n
     =IRR(A2:A7)<\/code> <\/pre>\n
    Zad\u00e1n\u00edm tohoto p\u0159\u00edkazu do bu\u0148ky vedle rozsahu cash flow, Excel vypo\u010d\u00edt\u00e1 intern\u00ed m\u00edru v\u00fdnosnosti investice, co\u017e poskytne lep\u0161\u00ed p\u0159ehled o tom, zda investice nab\u00edz\u00ed p\u0159ijateln\u00fd v\u00fdnos oproti alternativn\u00edm investi\u010dn\u00edm mo\u017enostem.<\/p>\n
    2. P\u0159\u00edklad: Porovn\u00e1n\u00ed dvou investi\u010dn\u00edch projekt\u016f<\/h2>\n
    Uva\u017eujme, \u017ee m\u00e1te na v\u00fdb\u011br mezi dv\u011bma investi\u010dn\u00edmi projekty a pot\u0159ebujete rozhodnout, kter\u00fd z nich je v\u00fdhodn\u011bj\u0161\u00ed.<\/p>\n
     Projekt A: =IRR(A2:A6) Projekt B: =IRR(B2:B6)<\/code> <\/pre>\n
    P\u0159edpokl\u00e1d\u00e1me, \u017ee pro oba projekty jsou ji\u017e p\u0159ipraveny rozsahy s cash flow. Po vlo\u017een\u00ed funkce vedle ka\u017ed\u00e9ho rozsahu z\u00edsk\u00e1te m\u00edru v\u00fdnosnosti pro ka\u017ed\u00fd projekt, a m\u016f\u017eete sn\u00e1ze identifikovat atraktivn\u011bj\u0161\u00ed investici.<\/p>\n
    Z\u00e1v\u011brem, efektivn\u00ed vyu\u017eit\u00ed funkce M\u00cdRA.V\u00ddNOSNOSTI ve va\u0161ich tabulk\u00e1ch Excel nebo Google Sheets v\u00e1m m\u016f\u017ee v\u00fdrazn\u011b pomoci p\u0159i rozhodov\u00e1n\u00ed o investic\u00edch, hodnocen\u00ed finan\u010dn\u00edch projekt\u016f a optimalizaci investi\u010dn\u00edho portfolia. Tento n\u00e1stroj je extr\u00e9mn\u011b u\u017eite\u010dn\u00fd pro finan\u010dn\u00ed analytiky a mana\u017eery korpor\u00e1tn\u00edch financ\u00ed.<\/p>\n","protected":false},"excerpt":{"rendered":"
    Vr\u00e1t\u00ed vnit\u0159n\u00ed v\u00fdnosov\u00e9 procento s\u00e9rie pen\u011b\u017en\u00edch tok\u016f<\/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-5652","post","type-post","status-publish","format-standard","hentry","category-financni"],"acf":[],"yoast_head":"\nFunkce IRR (M\u00cdRA.V\u00ddNOSNOSTI) v Excelu: jak funguje, primjeri kori\u0161tenja formule<\/title>\n<meta name=\"description\" content=\"Opis funkcije IRR (M\u00cdRA.V\u00ddNOSNOSTI) u Excelu i Google tablicama. 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