{"id":5883,"date":"2025-07-15T13:34:45","date_gmt":"2025-07-15T13:34:45","guid":{"rendered":"https:\/\/functiontranslator.com\/xnpv\/"},"modified":"2021-02-26T10:06:08","modified_gmt":"2021-02-26T10:06:08","slug":"xnpv","status":"publish","type":"post","link":"https:\/\/functiontranslator.com\/cs\/xnpv\/","title":{"rendered":"XNPV"},"content":{"rendered":"

XNPV je finan\u010dn\u00ed funkce v Excelu a Google Sheets, kter\u00e1 slou\u017e\u00ed k v\u00fdpo\u010dtu \u010dist\u00e9 sou\u010dasn\u00e9 hodnoty (NPV) pro s\u00e9rii budouc\u00edch plateb s nepravideln\u00fdmi \u010dasov\u00fdmi intervaly. Funkce se \u010dasto vyu\u017e\u00edv\u00e1 v oblasti financ\u00ed a investi\u010dn\u00edho rozhodov\u00e1n\u00ed, kde je kl\u00ed\u010dov\u00e9 zapo\u010d\u00edtat r\u016fzn\u00e9 \u010dasov\u00e9 odstupy mezi jednotliv\u00fdmi platbami.<\/p>\n

Popis a syntaxe funkce<\/h2>\n

Funkce XNPV je v programu Microsoft Excel a Google Sheets definov\u00e1na n\u00e1sleduj\u00edc\u00ed syntax\u00ed:<\/p>\n

XNPV(diskontn\u00ed_sazba, hodnoty, data)<\/code><\/pre>\n
    \n
  • diskontn\u00ed_sazba<\/strong> – Procentu\u00e1ln\u00ed m\u00edra, podle kter\u00e9 jsou budouc\u00ed platby diskontov\u00e1ny na jejich sou\u010dasnou hodnotu.<\/li>\n
  • hodnoty<\/strong> – Pole nebo rozsah bun\u011bk obsahuj\u00edc\u00ed \u010d\u00edseln\u00e9 hodnoty jednotliv\u00fdch plateb. Je p\u0159edpokl\u00e1d\u00e1no, \u017ee prvn\u00ed platba nast\u00e1v\u00e1 na za\u010d\u00e1tku obdob\u00ed (dnes).<\/li>\n
  • data<\/strong> – Pole nebo rozsah bun\u011bk, kter\u00e9 odpov\u00eddaj\u00ed datum\u016fm jednotliv\u00fdch plateb, uveden\u00fdm v hodnoty<\/strong>.<\/li>\n<\/ul>\n
    P\u0159\u00edklady vyu\u017eit\u00ed funkce<\/h2>\n
    N\u00ed\u017ee jsou uvedeny p\u0159\u00edklady, demonstruj\u00edc\u00ed praktick\u00e9 pou\u017eit\u00ed funkce XNPV v re\u00e1ln\u00e9m finan\u010dn\u00edm kontextu.<\/p>\n
    P\u0159\u00edklad 1: V\u00fdpo\u010det NPV pro nepravideln\u00e9 investi\u010dn\u00ed p\u0159\u00edsp\u011bvky<\/h2>\n
    P\u0159edstavme si n\u00e1sleduj\u00edc\u00ed s\u00e9rii investi\u010dn\u00edch tok\u016f:<\/p>\n\n\n\n\n\n\n
    Datum<\/th>\nPlatba (v USD)<\/th>\n<\/tr>\n
    1.1.2023<\/td>\n-10,000<\/td>\n<\/tr>\n
    1.6.2023<\/td>\n2,000<\/td>\n<\/tr>\n
    1.12.2023<\/td>\n3,000<\/td>\n<\/tr>\n
    1.5.2024<\/td>\n5,000<\/td>\n<\/tr>\n<\/table>\n
    XNPV s diskontn\u00ed sazbou 8% by se vypo\u010d\u00edtal takto:<\/p>\n
    =XNPV(0.08, [-10000, 2000, 3000, 5000], [\"2023-01-01\", \"2023-06-01\", \"2023-12-01\", \"2024-05-01\"])<\/code><\/pre>\n
    Funkce vr\u00e1t\u00ed hodnotu \u010dist\u00e9 sou\u010dasn\u00e9 hodnoty pro v\u00fd\u0161e uveden\u00e9 platby, diskontovan\u00e9 danou sazbou.<\/p>\n
    P\u0159\u00edklad 2: Anal\u00fdza rozd\u00edln\u00e9ho na\u010dasov\u00e1n\u00ed p\u0159\u00edjm\u016f<\/h2>\n
    Firma pl\u00e1nuje p\u0159ij\u00edmat platby za sv\u00e9 slu\u017eby v n\u00e1sleduj\u00edc\u00edch term\u00ednech:<\/p>\n\n\n\n\n\n
    Datum<\/th>\nP\u0159\u00edjem (v USD)<\/th>\n<\/tr>\n
    1.2.2023<\/td>\n15,000<\/td>\n<\/tr>\n
    1.7.2023<\/td>\n9,000<\/td>\n<\/tr>\n
    1.2.2024<\/td>\n8,000<\/td>\n<\/tr>\n<\/table>\n
    Analyza \u010dist\u00e9 sou\u010dasn\u00e9 hodnoty s diskontn\u00ed sazbou 5 % byla provedena n\u00e1sledovn\u011b:<\/p>\n
    =XNPV(0.05, [15000, 9000, 8000], [\"2023-02-01\", \"2023-07-01\", \"2024-02-01\"])<\/code><\/pre>\n
    Vy\u010d\u00edslen\u00ed NPV t\u011bchto budouc\u00edch p\u0159\u00edjm\u016f pom\u00e1h\u00e1 posoudit, zda je pl\u00e1novan\u00e9 na\u010dasov\u00e1n\u00ed p\u0159\u00edjm\u016f finan\u010dn\u011b v\u00fdhodn\u00e9.<\/p>\n","protected":false},"excerpt":{"rendered":"
    Vr\u00e1t\u00ed \u010distou sou\u010dasnou hodnotu pro\u00a0harmonogram pen\u011b\u017en\u00edch tok\u016f, kter\u00fd nemus\u00ed b\u00fdt nutn\u011b periodick\u00fd<\/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-5883","post","type-post","status-publish","format-standard","hentry","category-financni"],"acf":[],"yoast_head":"\nFunkce XNPV v Excelu: jak funguje, primjeri kori\u0161tenja formule<\/title>\n<meta name=\"description\" content=\"Opis funkcije XNPV u Excelu i Google tablicama. 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