{"id":5727,"date":"2025-07-15T13:34:44","date_gmt":"2025-07-15T13:34:44","guid":{"rendered":"https:\/\/functiontranslator.com\/cista-souchodnota\/"},"modified":"2021-02-26T10:00:28","modified_gmt":"2021-02-26T10:00:28","slug":"npv","status":"publish","type":"post","link":"https:\/\/functiontranslator.com\/cs\/npv\/","title":{"rendered":"\u010cIST\u00c1.SOU\u010cHODNOTA"},"content":{"rendered":"

Z\u00e1kladn\u00ed popis funkce \u010cIST\u00c1.SOU\u010cHODNOTA<\/h2>\n

Funkce \u010cIST\u00c1.SOU\u010cHODNOTA (anglicky NPV – Net Present Value) je finan\u010dn\u00ed n\u00e1stroj v Excelu a Google Sheets slou\u017e\u00edc\u00ed k v\u00fdpo\u010dtu \u010dist\u00e9 sou\u010dasn\u00e9 hodnoty \u0159ady budouc\u00edch plateb. Tato hodnota se po\u010d\u00edt\u00e1 na z\u00e1klad\u011b specifikovan\u00e9 diskontn\u00ed sazby. Funkce je kl\u00ed\u010dov\u00e1 pro hodnocen\u00ed investic, ur\u010den\u00ed jejich v\u00fdnosnosti v aktu\u00e1ln\u00edch cen\u00e1ch a pro rozhodov\u00e1n\u00ed v oblasti pen\u011b\u017en\u00edch tok\u016f.<\/p>\n

Syntaxe funkce<\/h2>\n
  \u010cIST\u00c1.SOU\u010cHODNOTA(sazba; hodnota1; [hodnota2]; ...) <\/code> <\/pre>\n
    \n
  • sazba<\/strong> – Diskontn\u00ed sazba pro jednotliv\u00e1 obdob\u00ed.<\/li>\n
  • hodnota1, hodnota2, …<\/strong> – Pen\u011b\u017en\u00ed toky, kde hodnota1 ozna\u010duje platbu za prvn\u00ed obdob\u00ed, hodnota2 za druh\u00e9 obdob\u00ed a tak d\u00e1le. Tyto hodnoty mohou b\u00fdt zadan\u00e9 jako konkr\u00e9tn\u00ed \u010d\u00edsla, odkazy na bu\u0148ky nebo jako rozsahy bun\u011bk.<\/li>\n<\/ul>\n
    P\u0159\u00edklady pou\u017eit\u00ed v praxi<\/h2>\n
    Funkce \u010cIST\u00c1.SOU\u010cHODNOTA je b\u011b\u017en\u011b vyu\u017e\u00edv\u00e1na pro hodnocen\u00ed investi\u010dn\u00edch p\u0159\u00edle\u017eitost\u00ed, porovn\u00e1v\u00e1n\u00ed r\u016fzn\u00fdch investi\u010dn\u00edch mo\u017enost\u00ed a strategi\u00ed podnik\u00e1n\u00ed. N\u00e1sleduj\u00edc\u00ed p\u0159\u00edklady ilustruj\u00ed typick\u00e9 uplatn\u011bn\u00ed t\u00e9to funkce.<\/p>\n
    P\u0159\u00edklad 1: Investice do nov\u00e9 technologie<\/h2>\n
    P\u0159edstavme si, \u017ee firma uva\u017euje o investici do nov\u00e9 technologie, od kter\u00e9 o\u010dek\u00e1v\u00e1 zv\u00fd\u0161en\u00ed pen\u011b\u017en\u00edch tok\u016f v pr\u016fb\u011bhu dal\u0161\u00edch 5 let. Pro modelov\u00e1n\u00ed t\u00e9to situace m\u016f\u017eeme pou\u017e\u00edt n\u00e1sleduj\u00edc\u00ed p\u0159\u00edkaz:<\/p>\n
      =\u010cIST\u00c1.SOU\u010cHODNOTA(0.05; -100000; 20000; 30000; 40000; 40000; 50000) <\/code> <\/pre>\n
      \n
    • 0.05<\/strong> ozna\u010duje diskontn\u00ed sazbu 5%.<\/li>\n
    • -100000<\/strong> je po\u010d\u00e1te\u010dn\u00ed investi\u010dn\u00ed v\u00fddaj, zapsan\u00fd jako z\u00e1porn\u00e1 hodnota, nebo\u0165 p\u0159edstavuje v\u00fddaj.<\/li>\n
    • Dal\u0161\u00ed hodnoty (20000, 30000, 40000, 40000, 50000) reprezentuj\u00ed o\u010dek\u00e1van\u00e9 ro\u010dn\u00ed p\u0159\u00edjmy z investice.<\/li>\n<\/ul>\n
      \u010cist\u00e1 sou\u010dasn\u00e1 hodnota t\u00e9to s\u00e9rie plateb pot\u00e9 indikuje, zda je investice v\u00fdhodn\u00e1 s p\u0159ihl\u00e9dnut\u00edm k \u010dasu a pou\u017eit\u00e9 diskontn\u00ed sazb\u011b.<\/p>\n
      P\u0159\u00edklad 2: Srovn\u00e1n\u00ed dvou projekt\u016f<\/h2>\n
      Zva\u017eujeme dva potenci\u00e1ln\u00ed investi\u010dn\u00ed projekty s n\u00e1sleduj\u00edc\u00edmi pen\u011b\u017en\u00edmi toky:<\/p>\n
        Projekt A: =\u010cIST\u00c1.SOU\u010cHODNOTA(0.04; -50000; 10000; 15000; 20000; 25000; 30000) Projekt B: =\u010cIST\u00c1.SOU\u010cHODNOTA(0.04; -80000; 20000; 25000; 30000; 35000; 40000) <\/code> <\/pre>\n
      V tomto p\u0159\u00edkladu pou\u017e\u00edv\u00e1me pro oba projekty diskontn\u00ed sazbu 4%. Projekty jsou srovn\u00e1v\u00e1ny na z\u00e1klad\u011b jejich \u010cIST\u00c9 SOU\u010cHODNOTY a projekt s vy\u0161\u0161\u00ed hodnotou je pova\u017eov\u00e1n za finan\u010dn\u011b atraktivn\u011bj\u0161\u00ed.<\/p>\n
      Anal\u00fdza \u010dist\u00e9 sou\u010dasn\u00e9 hodnoty je n\u00e1strojem pro finan\u010dn\u00ed a investi\u010dn\u00ed analytiky k ur\u010den\u00ed nejlep\u0161\u00edch mo\u017enost\u00ed pro alokaci kapit\u00e1lu s vyu\u017eit\u00edm z\u00e1sad pen\u011b\u017en\u00ed hodnoty \u010dasu.<\/p>\n","protected":false},"excerpt":{"rendered":"
      Vr\u00e1t\u00ed \u010distou sou\u010dasnou hodnotu investice vypo\u010d\u00edtanou na\u00a0z\u00e1klad\u011b s\u00e9rie pravideln\u00fdch pen\u011b\u017en\u00edch tok\u016f a\u00a0diskontn\u00ed sazby<\/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-5727","post","type-post","status-publish","format-standard","hentry","category-financni"],"acf":[],"yoast_head":"\nFunkce NPV (\u010cIST\u00c1.SOU\u010cHODNOTA) v Excelu: jak funguje, primjeri kori\u0161tenja formule<\/title>\n<meta name=\"description\" content=\"Opis funkcije NPV (\u010cIST\u00c1.SOU\u010cHODNOTA) u Excelu i Google tablicama. Sintaksa, parametri funkcije te prakti\u010dni primjeri.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/functiontranslator.com\/cs\/npv\/\" \/>\n<meta property=\"og:locale\" content=\"cs_CZ\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Funkce NPV (\u010cIST\u00c1.SOU\u010cHODNOTA) v Excelu: jak funguje, primjeri kori\u0161tenja formule\" \/>\n<meta property=\"og:description\" content=\"Opis funkcije NPV (\u010cIST\u00c1.SOU\u010cHODNOTA) u Excelu i Google tablicama. Sintaksa, parametri funkcije te prakti\u010dni primjeri.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/functiontranslator.com\/cs\/npv\/\" \/>\n<meta property=\"og:site_name\" content=\"Function Translator\" \/>\n<meta property=\"article:published_time\" content=\"2025-07-15T13:34:44+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2021-02-26T10:00:28+00:00\" \/>\n<meta name=\"author\" content=\"glavadmin\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:title\" content=\"Funkce NPV (\u010cIST\u00c1.SOU\u010cHODNOTA) v Excelu: jak funguje, primjeri kori\u0161tenja formule\" \/>\n<meta name=\"twitter:label1\" content=\"Napsal(a)\" \/>\n\t<meta name=\"twitter:data1\" content=\"glavadmin\" \/>\n\t<meta name=\"twitter:label2\" content=\"Odhadovan\u00e1 doba \u010dten\u00ed\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minuty\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/functiontranslator.com\/cs\/npv\/\",\"url\":\"https:\/\/functiontranslator.com\/cs\/npv\/\",\"name\":\"Funkce NPV (\u010cIST\u00c1.SOU\u010cHODNOTA) v Excelu: jak funguje, primjeri kori\u0161tenja formule\",\"isPartOf\":{\"@id\":\"https:\/\/functiontranslator.com\/no\/#website\"},\"datePublished\":\"2025-07-15T13:34:44+00:00\",\"dateModified\":\"2021-02-26T10:00:28+00:00\",\"author\":{\"@id\":\"https:\/\/functiontranslator.com\/no\/#\/schema\/person\/87663eece497ca58643166ecb09f1389\"},\"description\":\"Opis funkcije NPV (\u010cIST\u00c1.SOU\u010cHODNOTA) u Excelu i Google tablicama. Sintaksa, parametri funkcije te prakti\u010dni primjeri.\",\"breadcrumb\":{\"@id\":\"https:\/\/functiontranslator.com\/cs\/npv\/#breadcrumb\"},\"inLanguage\":\"cs\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/functiontranslator.com\/cs\/npv\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/functiontranslator.com\/cs\/npv\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Funkce aplikace Excel\",\"item\":\"https:\/\/functiontranslator.com\/cs\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Finan\u010dn\u00ed\",\"item\":\"https:\/\/functiontranslator.com\/cs\/financni\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"\u010cIST\u00c1.SOU\u010cHODNOTA\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/functiontranslator.com\/no\/#website\",\"url\":\"https:\/\/functiontranslator.com\/no\/\",\"name\":\"Function Translator\",\"description\":\"Excel function translator\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/functiontranslator.com\/no\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"cs\"},{\"@type\":\"Person\",\"@id\":\"https:\/\/functiontranslator.com\/no\/#\/schema\/person\/87663eece497ca58643166ecb09f1389\",\"name\":\"glavadmin\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"cs\",\"@id\":\"https:\/\/functiontranslator.com\/no\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/03ccd9347c5339db75deede5a8c5b2bf1d40e0bce26a5251fcaac6331d381db8?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/03ccd9347c5339db75deede5a8c5b2bf1d40e0bce26a5251fcaac6331d381db8?s=96&d=mm&r=g\",\"caption\":\"glavadmin\"},\"sameAs\":[\"https:\/\/functiontranslator.com\"],\"url\":\"https:\/\/functiontranslator.com\/cs\/author\/glavadmin\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Funkce NPV (\u010cIST\u00c1.SOU\u010cHODNOTA) v Excelu: jak funguje, primjeri kori\u0161tenja formule","description":"Opis funkcije NPV (\u010cIST\u00c1.SOU\u010cHODNOTA) u Excelu i Google tablicama. Sintaksa, parametri funkcije te prakti\u010dni primjeri.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/functiontranslator.com\/cs\/npv\/","og_locale":"cs_CZ","og_type":"article","og_title":"Funkce NPV (\u010cIST\u00c1.SOU\u010cHODNOTA) v Excelu: jak funguje, primjeri kori\u0161tenja formule","og_description":"Opis funkcije NPV (\u010cIST\u00c1.SOU\u010cHODNOTA) u Excelu i Google tablicama. Sintaksa, parametri funkcije te prakti\u010dni primjeri.","og_url":"https:\/\/functiontranslator.com\/cs\/npv\/","og_site_name":"Function Translator","article_published_time":"2025-07-15T13:34:44+00:00","article_modified_time":"2021-02-26T10:00:28+00:00","author":"glavadmin","twitter_card":"summary_large_image","twitter_title":"Funkce NPV (\u010cIST\u00c1.SOU\u010cHODNOTA) v Excelu: jak funguje, primjeri kori\u0161tenja formule","twitter_misc":{"Napsal(a)":"glavadmin","Odhadovan\u00e1 doba \u010dten\u00ed":"2 minuty"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/functiontranslator.com\/cs\/npv\/","url":"https:\/\/functiontranslator.com\/cs\/npv\/","name":"Funkce NPV (\u010cIST\u00c1.SOU\u010cHODNOTA) v Excelu: jak funguje, primjeri kori\u0161tenja formule","isPartOf":{"@id":"https:\/\/functiontranslator.com\/no\/#website"},"datePublished":"2025-07-15T13:34:44+00:00","dateModified":"2021-02-26T10:00:28+00:00","author":{"@id":"https:\/\/functiontranslator.com\/no\/#\/schema\/person\/87663eece497ca58643166ecb09f1389"},"description":"Opis funkcije NPV (\u010cIST\u00c1.SOU\u010cHODNOTA) u Excelu i Google tablicama. Sintaksa, parametri funkcije te prakti\u010dni primjeri.","breadcrumb":{"@id":"https:\/\/functiontranslator.com\/cs\/npv\/#breadcrumb"},"inLanguage":"cs","potentialAction":[{"@type":"ReadAction","target":["https:\/\/functiontranslator.com\/cs\/npv\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/functiontranslator.com\/cs\/npv\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Funkce aplikace Excel","item":"https:\/\/functiontranslator.com\/cs\/"},{"@type":"ListItem","position":2,"name":"Finan\u010dn\u00ed","item":"https:\/\/functiontranslator.com\/cs\/financni\/"},{"@type":"ListItem","position":3,"name":"\u010cIST\u00c1.SOU\u010cHODNOTA"}]},{"@type":"WebSite","@id":"https:\/\/functiontranslator.com\/no\/#website","url":"https:\/\/functiontranslator.com\/no\/","name":"Function Translator","description":"Excel function translator","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/functiontranslator.com\/no\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"cs"},{"@type":"Person","@id":"https:\/\/functiontranslator.com\/no\/#\/schema\/person\/87663eece497ca58643166ecb09f1389","name":"glavadmin","image":{"@type":"ImageObject","inLanguage":"cs","@id":"https:\/\/functiontranslator.com\/no\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/03ccd9347c5339db75deede5a8c5b2bf1d40e0bce26a5251fcaac6331d381db8?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/03ccd9347c5339db75deede5a8c5b2bf1d40e0bce26a5251fcaac6331d381db8?s=96&d=mm&r=g","caption":"glavadmin"},"sameAs":["https:\/\/functiontranslator.com"],"url":"https:\/\/functiontranslator.com\/cs\/author\/glavadmin\/"}]}},"_links":{"self":[{"href":"https:\/\/functiontranslator.com\/cs\/wp-json\/wp\/v2\/posts\/5727","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/functiontranslator.com\/cs\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/functiontranslator.com\/cs\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/functiontranslator.com\/cs\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/functiontranslator.com\/cs\/wp-json\/wp\/v2\/comments?post=5727"}],"version-history":[{"count":2,"href":"https:\/\/functiontranslator.com\/cs\/wp-json\/wp\/v2\/posts\/5727\/revisions"}],"predecessor-version":[{"id":30865,"href":"https:\/\/functiontranslator.com\/cs\/wp-json\/wp\/v2\/posts\/5727\/revisions\/30865"}],"wp:attachment":[{"href":"https:\/\/functiontranslator.com\/cs\/wp-json\/wp\/v2\/media?parent=5727"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/functiontranslator.com\/cs\/wp-json\/wp\/v2\/categories?post=5727"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/functiontranslator.com\/cs\/wp-json\/wp\/v2\/tags?post=5727"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}