{"id":5699,"date":"2025-07-15T13:34:44","date_gmt":"2025-07-15T13:34:44","guid":{"rendered":"https:\/\/functiontranslator.com\/mod-mira-vynosnosti-funkce\/"},"modified":"2021-02-26T09:59:40","modified_gmt":"2021-02-26T09:59:40","slug":"mirr","status":"publish","type":"post","link":"https:\/\/functiontranslator.com\/cs\/mirr\/","title":{"rendered":"MOD.M\u00cdRA.V\u00ddNOSNOSTI"},"content":{"rendered":"

Funkce MOD.M\u00cdRA.V\u00ddNOSNOSTI, zn\u00e1m\u00e1 v anglick\u00e9m jazyce jako MIRR (Modified Internal Rate of Return), p\u0159edstavuje roz\u0161\u00ed\u0159en\u00ed tradi\u010dn\u00ed finan\u010dn\u00ed funkce IRR (Internal Rate of Return). Tato funkce je dostupn\u00e1 v aplikac\u00edch Microsoft Excel i Google Sheets a slou\u017e\u00ed k v\u00fdpo\u010dtu upraven\u00e9 vnit\u0159n\u00ed m\u00edry n\u00e1vratnosti investice nebo projektu, p\u0159i\u010dem\u017e zohled\u0148uje jak n\u00e1klady na financov\u00e1n\u00ed, nap\u0159\u00edklad \u00faroky z p\u016fj\u010dek, tak sazby pro reinvestici zisk\u016f.<\/p>\n

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

Syntaxe funkce MOD.M\u00cdRA.V\u00ddNOSNOSTI je definov\u00e1na takto:<\/p>\n

=MOD.M\u00cdRA.V\u00ddNOSNOSTI(hodnoty; financovaci_sazba; reinvesticni_sazba)<\/code><\/pre>\n
    \n
  • hodnoty<\/strong> – pole nebo odkaz na \u0159adu bun\u011bk obsahuj\u00edc\u00ed \u010dasovou \u0159adu pravideln\u00fdch pen\u011b\u017en\u00edch tok\u016f, kde prvn\u00ed hodnota p\u0159edstavuje po\u010d\u00e1te\u010dn\u00ed investici.<\/li>\n
  • financovaci_sazba<\/strong> – \u00farokov\u00e1 sazba, za kterou jsou pen\u011b\u017en\u00ed toky financov\u00e1ny.<\/li>\n
  • reinvesticni_sazba<\/strong> – sazba, za kterou jsou pen\u011b\u017en\u00ed toky reinvestov\u00e1ny, co\u017e p\u0159edstavuje obvykl\u00fd v\u00fdnos z reinvestice.<\/li>\n<\/ul>\n
    P\u0159\u00edklad pou\u017eit\u00ed:<\/p>\n
    =MOD.M\u00cdRA.V\u00ddNOSNOSTI(A1:A5; 10%; 12%)<\/code><\/pre>\n
    Kde A1:A5 obsahuje s\u00e9rii pen\u011b\u017en\u00edch tok\u016f projektu za\u010d\u00ednaj\u00edc\u00ed po\u010d\u00e1te\u010dn\u00ed investic\u00ed a 10% a 12% jsou \u00farokov\u00e9 sazby pro p\u016fj\u010dku a reinvestici, respektive.<\/p>\n
    Praktick\u00e9 p\u0159\u00edklady pou\u017eit\u00ed<\/h2>\n
    1. Hodnocen\u00ed investi\u010dn\u00edho projektu:<\/p>\n
    P\u0159edstavte si investici, kter\u00e1 za\u010d\u00edn\u00e1 po\u010d\u00e1te\u010dn\u00edm v\u00fddajem ve v\u00fd\u0161i 100 000 K\u010d a v n\u00e1sleduj\u00edc\u00edch \u010dty\u0159ech letech generuje ro\u010dn\u00ed cash flow ve v\u00fd\u0161i 30 000 K\u010d. Finan\u010dn\u00ed sazba je stanovena na 8% a reinvesti\u010dn\u00ed sazba na 10%.<\/p>\n\n\n\n\n\n\n
    Rok 0<\/td>\n-100 000 K\u010d<\/td>\n<\/tr>\n
    Rok 1<\/td>\n30 000 K\u010d<\/td>\n<\/tr>\n
    Rok 2<\/td>\n30 000 K\u010d<\/td>\n<\/tr>\n
    Rok 3<\/td>\n30 000 K\u010d<\/td>\n<\/tr>\n
    Rok 4<\/td>\n30 000 K\u010d<\/td>\n<\/tr>\n<\/table>\n
    =MOD.M\u00cdRA.V\u00ddNOSNOSTI(A1:A5; 8%; 10%)<\/code><\/pre>\n
    Tato funkce poskytne upravenou vnit\u0159n\u00ed m\u00edru v\u00fdnosnosti dan\u00e9ho projektu se z\u0159etelem na financov\u00e1n\u00ed a reinvestice.<\/p>\n
    2. Srovn\u00e1n\u00ed dvou investi\u010dn\u00edch p\u0159\u00edle\u017eitost\u00ed:<\/p>\n
    Investor zva\u017euje mezi dv\u011bma projekty, p\u0159i\u010dem\u017e ka\u017ed\u00fd m\u00e1 r\u016fzn\u00e9 cash flows a odli\u0161n\u00e9 financov\u00e1n\u00ed a reinvesti\u010dn\u00ed sazby:<\/p>\n
    Projekt 1: =MOD.M\u00cdRA.V\u00ddNOSNOSTI(B1:B5; 5%; 7%) Projekt 2: =MOD.M\u00cdRA.V\u00ddNOSNOSTI(C1:C5; 6%; 8%)<\/code><\/pre>\n
    Zde B1:B5 a C1:C5 zahrnuj\u00ed pen\u011b\u017en\u00ed toky obou projekt\u016f. Sazby 5% a 7%, resp. 6% a 8%, reprezentuj\u00ed financovac\u00ed a reinvesti\u010dn\u00ed sazby. V\u00fdsledek t\u00e9to funkce pom\u016f\u017ee investorovi lepe pochopit, kter\u00fd projekt nab\u00edz\u00ed vy\u0161\u0161\u00ed upravenou vnit\u0159n\u00ed m\u00edru v\u00fdnosnosti po zapo\u010dten\u00ed r\u016fzn\u00fdch n\u00e1klad\u016f a p\u0159\u00edjm\u016f.<\/p>\n","protected":false},"excerpt":{"rendered":"
    Vr\u00e1t\u00ed vnit\u0159n\u00ed sazbu v\u00fdnosu, p\u0159i\u010dem\u017e kladn\u00e9 a\u00a0z\u00e1porn\u00e9 hodnoty pen\u011b\u017en\u00edch prost\u0159edk\u016f jsou financov\u00e1ny podle\u00a0r\u016fzn\u00fdch sazeb<\/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-5699","post","type-post","status-publish","format-standard","hentry","category-financni"],"acf":[],"yoast_head":"\nFunkce MIRR (MOD.M\u00cdRA.V\u00ddNOSNOSTI) v Excelu: jak funguje, primjeri kori\u0161tenja formule<\/title>\n<meta name=\"description\" content=\"Opis funkcije MIRR (MOD.M\u00cdRA.V\u00ddNOSNOSTI) u Excelu i Google tablicama. 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