{"id":44360,"date":"2025-06-26T16:34:53","date_gmt":"2025-06-26T14:34:53","guid":{"rendered":"https:\/\/www.derivaty.sk\/?p=44360"},"modified":"2026-01-05T14:08:11","modified_gmt":"2026-01-05T13:08:11","slug":"uctovnictvo-podnikov-principy-regulacia-a-ciele","status":"publish","type":"post","link":"https:\/\/www.autoskoly.sk\/news\/uctovnictvo-podnikov-principy-regulacia-a-ciele\/","title":{"rendered":"\u00da\u010dtovn\u00edctvo podnikov: Princ\u00edpy, regul\u00e1cia a ciele"},"content":{"rendered":"<h2>\u00da\u010dtovn\u00edctvo podnikov: defin\u00edcia, ciele a \u00falohy<\/h2>\n<p>\u00da\u010dtovn\u00edctvo podnikov je syst\u00e9m systematick\u00e9ho zaznamen\u00e1vania, triedenia, sumariz\u00e1cie a interpret\u00e1cie hospod\u00e1rskych udalost\u00ed s cie\u013eom poskytova\u0165 vern\u00fd a pravdiv\u00fd obraz o finan\u010dnej situ\u00e1cii, v\u00fdkonnosti a pe\u0148a\u017en\u00fdch tokoch podniku. Sl\u00fa\u017ei extern\u00fdm pou\u017e\u00edvate\u013eom (investori, veritelia, \u0161t\u00e1t, dod\u00e1vatelia) aj intern\u00e9mu mana\u017ementu na rozhodovanie, riadenie riz\u00edk a pl\u00e1novanie.<\/p>\n<h2>Z\u00e1kladn\u00e9 z\u00e1sady a kvalitat\u00edvne charakteristiky<\/h2>\n<ul>\n<li><strong>Vernos\u0165 a pravdivos\u0165<\/strong> (true and fair view), <strong>relevantnos\u0165<\/strong>, <strong>spo\u013eahlivos\u0165<\/strong>, <strong>porovnate\u013enos\u0165<\/strong>, <strong>zrozumite\u013enos\u0165<\/strong> a <strong>v\u010dasnos\u0165<\/strong>.<\/li>\n<li><strong>Akrualita<\/strong> (\u010dasov\u00e9 rozl\u00ed\u0161enie), <strong>opatrnos\u0165<\/strong>, <strong>neporu\u0161enos\u0165 \u00fa\u010dtovn\u00fdch obdob\u00ed<\/strong>, <strong>predpoklad nepretr\u017eit\u00e9ho trvania<\/strong> (going concern).<\/li>\n<li><strong>V\u00fdznamnos\u0165<\/strong> a <strong>n\u00e1klad\u2013\u00fa\u017eitok<\/strong>: rozsah a detail inform\u00e1ci\u00ed maj\u00fa reflektova\u0165 ich pr\u00ednos pre pou\u017e\u00edvate\u013ea.<\/li>\n<\/ul>\n<h2>\u00da\u010dtov\u00fd syst\u00e9m a podvojn\u00e9 \u00fa\u010dtovn\u00edctvo<\/h2>\n<p>Podvojn\u00e9 \u00fa\u010dtovn\u00edctvo zaznamen\u00e1va ka\u017ed\u00fa oper\u00e1ciu na <em>debet<\/em> jedn\u00e9ho \u00fa\u010dtu a <em>kredit<\/em> in\u00e9ho \u00fa\u010dtu v rovnakej sume. \u00da\u010dtov\u00fd rozvrh vych\u00e1dza z \u00fa\u010dtovej osnovy a zoh\u013ead\u0148uje \u0161pecifik\u00e1 podniku.<\/p>\n<table>\n<thead>\n<tr>\n<th>Trieda<\/th>\n<th>Obsah<\/th>\n<th>Pr\u00edklady \u00fa\u010dtov<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>0\u20131<\/td>\n<td>Dlhodob\u00fd majetok<\/td>\n<td>Budovy, stroje, nehmotn\u00fd majetok<\/td>\n<\/tr>\n<tr>\n<td>2<\/td>\n<td>Z\u00e1soby<\/td>\n<td>Materi\u00e1l, v\u00fdrobky, tovar<\/td>\n<\/tr>\n<tr>\n<td>3<\/td>\n<td>Finan\u010dn\u00e9 \u00fa\u010dty<\/td>\n<td>Pokladnica, bankov\u00e9 \u00fa\u010dty, ceniny<\/td>\n<\/tr>\n<tr>\n<td>4<\/td>\n<td>Kapitalov\u00e9 \u00fa\u010dty a dlhodob\u00e9 z\u00e1v\u00e4zky<\/td>\n<td>Z\u00e1kladn\u00e9 imanie, \u00favery<\/td>\n<\/tr>\n<tr>\n<td>5<\/td>\n<td>N\u00e1klady<\/td>\n<td>Spotreba materi\u00e1lu, mzdy, odpisy<\/td>\n<\/tr>\n<tr>\n<td>6<\/td>\n<td>V\u00fdnosy<\/td>\n<td>Tr\u017eby z predaja tovaru a slu\u017eieb<\/td>\n<\/tr>\n<tr>\n<td>7<\/td>\n<td>Uz\u00e1vierkov\u00e9 \u00fa\u010dty a z\u00fa\u010dtovanie dane<\/td>\n<td>V\u00fdsledok hospod\u00e1renia, da\u0148<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>\u00da\u010dtovn\u00e9 doklady a tok inform\u00e1ci\u00ed<\/h2>\n<ol>\n<li><strong>Vznik udalosti<\/strong>: zmluva, fakt\u00fara, pr\u00edjemka\/v\u00fddajka, pokladni\u010dn\u00fd doklad.<\/li>\n<li><strong>Form\u00e1lna a vecn\u00e1 kontrola<\/strong>: s\u00falad so zmluvou, schva\u013eovanie zodpovedn\u00fdmi osobami.<\/li>\n<li><strong>Za\u00fa\u010dtovanie<\/strong>: predkont\u00e1cia, d\u00e1tum uskuto\u010dnenia \u00fa\u010dtovn\u00e9ho pr\u00edpadu, evidencia v denn\u00edku a hlavnej knihe.<\/li>\n<li><strong>Archiv\u00e1cia<\/strong>: uchov\u00e1vanie v stanovenej lehote, digit\u00e1lna d\u00f4veryhodnos\u0165 (\u010dasov\u00e9 pe\u010diatky, intern\u00e9 smernice).<\/li>\n<\/ol>\n<h2>Oce\u0148ovanie a meranie<\/h2>\n<ul>\n<li><strong>Obstar\u00e1vacia cena<\/strong>: cena obstarania vr\u00e1tane ved\u013eaj\u0161\u00edch n\u00e1kladov (doprava, clo, mont\u00e1\u017e).<\/li>\n<li><strong>Vlastn\u00e9 n\u00e1klady<\/strong>: pri vlastnej v\u00fdrobe, aktiv\u00e1cia.<\/li>\n<li><strong>Re\u00e1lna hodnota<\/strong>: trhov\u00e1 cena alebo modely diskontovan\u00fdch tokov\/kot\u00e1ci\u00ed; pou\u017e\u00edva sa pri finan\u010dn\u00fdch n\u00e1strojoch a prece\u0148ovan\u00ed vybran\u00fdch akt\u00edv.<\/li>\n<li><strong>\u010cist\u00e1 realizovate\u013en\u00e1 hodnota<\/strong>: pri z\u00e1sob\u00e1ch \u2013 o\u010dak\u00e1van\u00e1 predajn\u00e1 cena m\u00ednus n\u00e1klady na dokon\u010denie a predaj.<\/li>\n<\/ul>\n<h2>Dlhodob\u00fd hmotn\u00fd a nehmotn\u00fd majetok<\/h2>\n<ul>\n<li><strong>Aktiv\u00e1cia<\/strong>: splnenie krit\u00e9ri\u00ed uznania (bud\u00faci ekonomick\u00fd \u00fa\u017eitok, spo\u013eahliv\u00e9 ocenenie).<\/li>\n<li><strong>Odpisovanie<\/strong>: \u010dasov\u00e9 (line\u00e1rne, zr\u00fdchlen\u00e9) alebo v\u00fdkonov\u00e9; za\u010d\u00edna po zaraden\u00ed do u\u017e\u00edvania.<\/li>\n<li><strong>Testovanie zn\u00ed\u017eenia hodnoty<\/strong>: ind\u00edcie impairmentu \u2192 v\u00fdpo\u010det zn\u00ed\u017eenia na <em>recoverable amount<\/em>.<\/li>\n<li><strong>Technick\u00e9 zhodnotenie vs. \u00fadr\u017eba<\/strong>: zhodnotenie sa aktivuje, \u00fadr\u017eba ide do n\u00e1kladov obdobia.<\/li>\n<\/ul>\n<h2>Leasing a pren\u00e1jmy<\/h2>\n<ul>\n<li><strong>Finan\u010dn\u00fd leasing<\/strong>: ekonomick\u00e9 vlastn\u00edctvo u n\u00e1jomcu, aktiv\u00e1cia predmetu a z\u00e1v\u00e4zku; odpisy + \u00farokov\u00e9 n\u00e1klady.<\/li>\n<li><strong>Operat\u00edvny pren\u00e1jom<\/strong>: n\u00e1klady obdobia pod\u013ea spl\u00e1tkov\u00e9ho kalend\u00e1ra; pozn\u00e1mky musia uv\u00e1dza\u0165 z\u00e1v\u00e4zky z pren\u00e1jmov.<\/li>\n<\/ul>\n<h2>Z\u00e1soby a ich \u00fa\u010dtovanie<\/h2>\n<ul>\n<li><strong>Met\u00f3dy oce\u0148ovania v\u00fddajov<\/strong>: FIFO, v\u00e1\u017een\u00fd aritmetick\u00fd priemer (periodick\u00fd\/perpetu\u00e1lny).<\/li>\n<li><strong>Inventariz\u00e1cia<\/strong>: fyzick\u00e1 a dokladov\u00e1; rozdiely \u2013 mank\u00e1 a prebytky, opravy ch\u00fdb minul\u00fdch obdob\u00ed.<\/li>\n<li><strong>Opravn\u00e9 polo\u017eky<\/strong>: do\u010dasn\u00e9 zn\u00ed\u017eenie hodnoty z\u00e1sob pri riziku nepredajnosti alebo po\u0161kodenia.<\/li>\n<\/ul>\n<h2>Poh\u013ead\u00e1vky, z\u00e1v\u00e4zky a finan\u010dn\u00e9 n\u00e1stroje<\/h2>\n<ul>\n<li><strong>Poh\u013ead\u00e1vky<\/strong>: \u010dlenenie pod\u013ea splatnosti, kreditn\u00e9 riziko, tvorba opravn\u00fdch polo\u017eiek (individu\u00e1lna\/portf\u00f3liov\u00e1).<\/li>\n<li><strong>Z\u00e1v\u00e4zky<\/strong>: obchodn\u00e9, \u00faverov\u00e9, vo\u010di zamestnancom a \u0161t\u00e1tu; kurzov\u00e9 rozdiely pri cudzej mene.<\/li>\n<li><strong>Finan\u010dn\u00e9 n\u00e1stroje<\/strong>: \u00fa\u010dtovanie na amortizovan\u00fa cenu (EIR met\u00f3da) vs. re\u00e1lna hodnota cez v\u00fdsledok alebo vlastn\u00e9 imanie.<\/li>\n<\/ul>\n<h2>Rezervy, \u010dasov\u00e9 rozl\u00ed\u0161enie a podmienen\u00e9 polo\u017eky<\/h2>\n<ul>\n<li><strong>Rezervy<\/strong>: pr\u00e1vna\/kon\u0161trukt\u00edvna povinnos\u0165, spo\u013eahliv\u00fd odhad a pravdepodobnos\u0165 odtoku; typicky na z\u00e1ru\u010dn\u00e9 opravy, s\u00fadne spory, restrukturaliz\u00e1ciu.<\/li>\n<li><strong>\u010casov\u00e9 rozl\u00ed\u0161enie<\/strong>: n\u00e1klady a v\u00fdnosy bud\u00facich obdob\u00ed, v\u00fddavky a pr\u00edjmy bud\u00facich obdob\u00ed, v\u00fddavky a pr\u00edjmy be\u017en\u00e9ho obdobia.<\/li>\n<li><strong>Podmienen\u00e9 z\u00e1v\u00e4zky a akt\u00edva<\/strong>: zverej\u0148uj\u00fa sa v pozn\u00e1mkach, ak nie s\u00fa splnen\u00e9 krit\u00e9ri\u00e1 uznania.<\/li>\n<\/ul>\n<h2>Tr\u017eby, n\u00e1klady a v\u00fdsledok hospod\u00e1renia<\/h2>\n<ul>\n<li><strong>Uznanie tr\u017eieb<\/strong>: pod\u013ea splnenia z\u00e1v\u00e4zkov dodania (bod v \u010dase alebo priebe\u017ene), z\u013eavy a rabaty, viacprvkov\u00e9 plnenia.<\/li>\n<li><strong>Vn\u00fatropodnikov\u00e9 n\u00e1klady<\/strong>: kalkul\u00e1cie, rozvrhov\u00e9 z\u00e1kladne, ABC costing pre presnej\u0161ie priradenie nepriamych n\u00e1kladov.<\/li>\n<li><strong>V\u00fdsledok hospod\u00e1renia<\/strong>: prev\u00e1dzkov\u00e1, finan\u010dn\u00e1 a mimoriadna \u010das\u0165 (ak sa pou\u017e\u00edva \u010dlenenie); prepojenie na da\u0148ov\u00fd z\u00e1klad.<\/li>\n<\/ul>\n<h2>\u00da\u010dtovanie v cudzej mene a dev\u00edzov\u00e9 kurzy<\/h2>\n<ul>\n<li><strong>Po\u010diato\u010dn\u00fd prepo\u010det<\/strong>: kurz d\u0148a vzniku transakcie alebo priemern\u00fd kurz pod\u013ea internej metodiky.<\/li>\n<li><strong>Ku d\u0148u z\u00e1vierky<\/strong>: prepo\u010det monet\u00e1rnych polo\u017eiek kurzom NBS k rozvahov\u00e9mu d\u0148u; vznikaj\u00fa nerealizovan\u00e9 kurzov\u00e9 rozdiely.<\/li>\n<li><strong>Hedging<\/strong>: \u00fa\u010dtovanie deriv\u00e1tov (forward, swap, opcia) a pr\u00edpadn\u00e9 uplatnenie <em>hedge accounting<\/em>.<\/li>\n<\/ul>\n<h2>Da\u0148 z pr\u00edjmov a DPH v \u00fa\u010dtovn\u00edctve<\/h2>\n<ul>\n<li><strong>Da\u0148 z pr\u00edjmov<\/strong>: \u00fa\u010dtovanie splatnej dane a odlo\u017een\u00fdch dan\u00ed (do\u010dasn\u00e9 rozdiely medzi \u00fa\u010dtovnou a da\u0148ovou hodnotou akt\u00edv a z\u00e1v\u00e4zkov).<\/li>\n<li><strong>DPH<\/strong>: evidencie na vstup a v\u00fdstup, samozdanenie, koeficient kr\u00e1tenia, opravy z\u00e1kladu dane; s\u00falad s kontroln\u00fdm v\u00fdkazom.<\/li>\n<\/ul>\n<h2>\u00da\u010dtovn\u00e9 v\u00fdkazy a ich prepojenie<\/h2>\n<ul>\n<li><strong>S\u00favaha<\/strong> (v\u00fdkaz o finan\u010dnej situ\u00e1cii): akt\u00edva = vlastn\u00e9 imanie + z\u00e1v\u00e4zky.<\/li>\n<li><strong>V\u00fdkaz ziskov a str\u00e1t<\/strong> (v\u00fdsledovka): v\u00fdnosy \u2013 n\u00e1klady = v\u00fdsledok hospod\u00e1renia.<\/li>\n<li><strong>V\u00fdkaz pe\u0148a\u017en\u00fdch tokov<\/strong>: operat\u00edvne, investi\u010dn\u00e9 a finan\u010dn\u00e9 cash flow (met\u00f3da priama\/nepriama).<\/li>\n<li><strong>Pr\u00edloha (pozn\u00e1mky)<\/strong>: \u00fa\u010dtovn\u00e9 pravidl\u00e1, v\u00fdznamn\u00e9 odhady, transakcie so spriaznen\u00fdmi osobami, z\u00e1v\u00e4zky a zabezpe\u010denia.<\/li>\n<\/ul>\n<h2>IFRS vs. n\u00e1rodn\u00e9 predpisy<\/h2>\n<ul>\n<li><strong>IFRS<\/strong>: orientovan\u00e9 na investorov a kapit\u00e1lov\u00e9 trhy, d\u00f4raz na re\u00e1lnu hodnotu, konceptualiz\u00e1cia v\u00fdkonu (OCI), roz\u0161\u00edren\u00e9 zverej\u0148ovanie.<\/li>\n<li><strong>N\u00e1rodn\u00e9 GAAP<\/strong>: v\u00e4\u010d\u0161\u00ed d\u00f4raz na da\u0148ov\u00fa kompatibilitu a jednoduch\u0161iu aplik\u00e1ciu pre men\u0161ie podniky.<\/li>\n<li><strong>Dualita<\/strong>: niektor\u00e9 subjekty ved\u00fa s\u00fabe\u017en\u00e9 \u00fa\u010dtovn\u00edctvo (lok\u00e1lne + IFRS reporting) alebo pou\u017e\u00edvaj\u00fa mapovanie \u00fa\u010dtov.<\/li>\n<\/ul>\n<h2>Uz\u00e1vierka, z\u00e1vierka a audit<\/h2>\n<ol>\n<li><strong>Preduz\u00e1vierkov\u00e9 oper\u00e1cie<\/strong>: inventariz\u00e1cia, do\u00fa\u010dtovanie \u010dasov\u00e9ho rozl\u00ed\u0161enia, rezerv, opravn\u00fdch polo\u017eiek, kurzov\u00fdch rozdielov, odlo\u017een\u00fdch dan\u00ed.<\/li>\n<li><strong>\u00da\u010dtovn\u00e1 z\u00e1vierka<\/strong>: zostavenie v\u00fdkazov, pozn\u00e1mok, schv\u00e1lenie a ulo\u017eenie do registra \u00fa\u010dtovn\u00fdch z\u00e1vierok.<\/li>\n<li><strong>Audit<\/strong>: nez\u00e1visl\u00e9 overenie spr\u00e1vnosti a \u00faplnosti \u2013 pl\u00e1novanie, testy kontrol, substan\u010dn\u00e9 testy, spr\u00e1va aud\u00edtora.<\/li>\n<\/ol>\n<h2>Vn\u00fatorn\u00e9 kontroly, compliance a etika<\/h2>\n<ul>\n<li><strong>Segreg\u00e1cia povinnost\u00ed<\/strong>, <strong>limity schva\u013eovania<\/strong>, <strong>pr\u00edstupov\u00e9 pr\u00e1va<\/strong>, <strong>monitoring v\u00fdnimiek<\/strong>.<\/li>\n<li><strong>Etick\u00e9 z\u00e1sady<\/strong>: integrita, objektivita, profesionalita, ml\u010danlivos\u0165; prevencia konfliktu z\u00e1ujmov a podvodov.<\/li>\n<li><strong>Compliance<\/strong>: AML\/KYC, sank\u010dn\u00e9 zoznamy, transferov\u00e9 oce\u0148ovanie pri spriaznen\u00fdch osob\u00e1ch (dokument\u00e1cia).<\/li>\n<\/ul>\n<h2>Mana\u017e\u00e9rske \u00fa\u010dtovn\u00edctvo a controlling<\/h2>\n<ul>\n<li><strong>Kalkul\u00e1cie pln\u00fdch a variabiln\u00fdch n\u00e1kladov<\/strong>, <strong>pr\u00edspevok na \u00fahradu<\/strong>, <strong>bod zvratu<\/strong>.<\/li>\n<li><strong>Rozpo\u010dty<\/strong> (master budget, flexibiln\u00e9 rozpo\u010dty), <strong>odch\u00fdlkov\u00e1 anal\u00fdza<\/strong> (cena \u00d7 mno\u017estvo \u00d7 mix).<\/li>\n<li><strong>Balanced Scorecard<\/strong>, <strong>rolling forecast<\/strong>, <strong>scen\u00e1rov\u00e9 pl\u00e1novanie<\/strong>.<\/li>\n<\/ul>\n<h2>Finan\u010dn\u00e9 ukazovatele a anal\u00fdza v\u00fdkazov<\/h2>\n<table>\n<thead>\n<tr>\n<th>Oblas\u0165<\/th>\n<th>Ukazovate\u013e<\/th>\n<th>V\u00fdznam<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Likvidita<\/td>\n<td>Be\u017en\u00e1\/Pohotov\u00e1 likvidita<\/td>\n<td>Schopnos\u0165 hradi\u0165 kr\u00e1tkodob\u00e9 z\u00e1v\u00e4zky<\/td>\n<\/tr>\n<tr>\n<td>Zadl\u017eenos\u0165<\/td>\n<td>Debt\/Equity, \u00farokov\u00e9 krytie<\/td>\n<td>Finan\u010dn\u00e1 \u0161trukt\u00fara a riziko<\/td>\n<\/tr>\n<tr>\n<td>Rentabilita<\/td>\n<td>ROE, ROA, ROS<\/td>\n<td>Ziskovos\u0165 kapit\u00e1lu, akt\u00edv a tr\u017eieb<\/td>\n<\/tr>\n<tr>\n<td>Efektivita<\/td>\n<td>Obrat z\u00e1sob, DSO, DPO<\/td>\n<td>Viazanos\u0165 kapit\u00e1lu v obe\u017en\u00fdch akt\u00edvach<\/td>\n<\/tr>\n<tr>\n<td>Cash flow<\/td>\n<td>FCF, OCF\/EBITDA<\/td>\n<td>Generovanie hotovosti a udr\u017eate\u013enos\u0165<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Digitaliz\u00e1cia \u00fa\u010dtovn\u00edctva a informa\u010dn\u00e9 syst\u00e9my<\/h2>\n<ul>\n<li><strong>ERP syst\u00e9my<\/strong>: integr\u00e1cia financi\u00ed, logistiky, v\u00fdroby; automatiz\u00e1cia \u00fa\u010dtovn\u00fdch tokov (EDI, e-fakt\u00fary).<\/li>\n<li><strong>Workflow a RPA<\/strong>: robotick\u00e1 automatiz\u00e1cia opakovan\u00fdch \u00fa\u010dtovn\u00fdch \u010dinnost\u00ed, p\u00e1rovanie platieb, spracovanie dokladov.<\/li>\n<li><strong>Data governance<\/strong>: master data, kontroln\u00e9 sumy, audit trail, z\u00e1lohovanie a kybernetick\u00e1 bezpe\u010dnos\u0165.<\/li>\n<\/ul>\n<h2>Inventariz\u00e1cia a archiva\u010dn\u00e9 povinnosti<\/h2>\n<ul>\n<li><strong>Inventariza\u010dn\u00fd pl\u00e1n<\/strong>: periodicita, zodpovedn\u00e9 osoby, postupy a prah v\u00fdznamnosti.<\/li>\n<li><strong>Vysporiadanie rozdielov<\/strong>: zodpovednos\u0165, n\u00e1hrady \u0161kody, \u00fa\u010dtovn\u00e9 dopady.<\/li>\n<li><strong>Arch\u00edv<\/strong>: lehoty uchov\u00e1vania, elektronick\u00e1 archiv\u00e1cia, preuk\u00e1zate\u013enos\u0165 a nemennos\u0165 z\u00e1znamov.<\/li>\n<\/ul>\n<h2>\u010cast\u00e9 chyby a odpor\u00fa\u010dania<\/h2>\n<ul>\n<li>Nedostato\u010dn\u00e9 \u010dasov\u00e9 rozl\u00ed\u0161enie a rezerva na rizik\u00e1 \u2192 skreslen\u00fd v\u00fdsledok hospod\u00e1renia.<\/li>\n<li>Ne\u00fapln\u00e1 dokument\u00e1cia transferov\u00fdch cien \u2192 riziko domerania dane a sankci\u00ed.<\/li>\n<li>Slab\u00e9 oddelenie povinnost\u00ed a schva\u013eovania \u2192 podvodn\u00e9 transakcie.<\/li>\n<li>Nekonzistentn\u00e9 \u00fa\u010dtovn\u00e9 politiky medzi obdobiami \u2192 zn\u00ed\u017een\u00e1 porovnate\u013enos\u0165.<\/li>\n<li>Nespr\u00e1vne \u00fa\u010dtovanie zmluvn\u00fdch rabatov a bonusov \u2192 chybn\u00e9 tr\u017eby a z\u00e1soby.<\/li>\n<\/ul>\n<h2>Ilustra\u010dn\u00e9 \u00fa\u010dtovn\u00e9 pr\u00edpady<\/h2>\n<ol>\n<li><strong>N\u00e1kup materi\u00e1lu na fakt\u00faru<\/strong>: MD Z\u00e1soby \/ D Dod\u00e1vatelia; po \u00fahrade MD Dod\u00e1vatelia \/ D Bankov\u00fd \u00fa\u010det.<\/li>\n<li><strong>Predaj v\u00fdrobku<\/strong>: MD Odberatelia \/ D Tr\u017eby (+ D DPH), vyskladnenie MD N\u00e1klady na predan\u00fd tovar \/ D Z\u00e1soby.<\/li>\n<li><strong>\u00daver a \u00faroky<\/strong>: prijatie MD Banka \/ D Dlhodob\u00e9 z\u00e1v\u00e4zky; \u00farok MD Finan\u010dn\u00e9 n\u00e1klady \/ D Banka.<\/li>\n<li><strong>Odpis majetku<\/strong>: MD Odpisy \/ D Opr\u00e1vky k majetku; pr\u00edpadn\u00fd impairment MD Mimoriadne n\u00e1klady \/ D Majetok.<\/li>\n<\/ol>\n<p>Kvalitn\u00e9 \u00fa\u010dtovn\u00edctvo podnikov stoj\u00ed na jasn\u00fdch politik\u00e1ch, spo\u013eahliv\u00fdch procesoch a vn\u00fatornej kontrole. Spr\u00e1vna aplik\u00e1cia z\u00e1sad akruality, opatrnosti a konzistentnosti umo\u017e\u0148uje mana\u017ementu i extern\u00fdm pou\u017e\u00edvate\u013eom robi\u0165 informovan\u00e9 rozhodnutia. Modern\u00e9 n\u00e1stroje digitaliz\u00e1cie zvy\u0161uj\u00fa efektivitu a transparentnos\u0165, no nenahr\u00e1dzaj\u00fa profesion\u00e1lny \u00fasudok a etiku \u00fa\u010dtovn\u00edka.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ako nastavi\u0165 \u00fa\u010dtovn\u00edctvo, aby podporovalo rozhodovanie. Od rozvrhu a dokladov po uz\u00e1vierku a v\u00fdkazy s jednozna\u010dn\u00fdm audit trailom.<\/p>\n","protected":false},"author":47,"featured_media":84360,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[652],"tags":[2460,1391,2461,2462,2463,2464,2395,1455],"class_list":["post-44360","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-financie","tag-audit-trail","tag-doklady","tag-evidencia","tag-uctovnictvo-podnikov","tag-uctovy-rozvrh","tag-uzavierka","tag-vykazy","tag-zasady"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>\u00da\u010dtovn\u00edctvo podnikov: Princ\u00edpy, regul\u00e1cia a ciele - Auto\u0161koly.sk<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.autoskoly.sk\/news\/uctovnictvo-podnikov-principy-regulacia-a-ciele\/\" \/>\n<meta property=\"og:locale\" content=\"sk_SK\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"\u00da\u010dtovn\u00edctvo podnikov: Princ\u00edpy, regul\u00e1cia a ciele - Auto\u0161koly.sk\" \/>\n<meta property=\"og:description\" content=\"Ako nastavi\u0165 \u00fa\u010dtovn\u00edctvo, aby podporovalo rozhodovanie. Od rozvrhu a dokladov po uz\u00e1vierku a v\u00fdkazy s jednozna\u010dn\u00fdm audit trailom.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.autoskoly.sk\/news\/uctovnictvo-podnikov-principy-regulacia-a-ciele\/\" \/>\n<meta property=\"og:site_name\" content=\"Auto\u0161koly.sk\" \/>\n<meta property=\"article:publisher\" content=\"https:\/\/www.facebook.com\/vrtulniky\/\" \/>\n<meta property=\"article:published_time\" content=\"2025-06-26T14:34:53+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-05T13:08:11+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.autoskoly.sk\/news\/wp-content\/uploads\/2025\/12\/vzdelavanie-vysoka-skola-4360.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1600\" \/>\n\t<meta property=\"og:image:height\" content=\"1067\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Tom\u00e1\u0161 Hud\u00e1k\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Autor\" \/>\n\t<meta name=\"twitter:data1\" content=\"Tom\u00e1\u0161 Hud\u00e1k\" \/>\n\t<meta name=\"twitter:label2\" content=\"Predpokladan\u00fd \u010das \u010d\u00edtania\" \/>\n\t<meta name=\"twitter:data2\" content=\"8 min\u00fat\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.autoskoly.sk\\\/news\\\/uctovnictvo-podnikov-principy-regulacia-a-ciele\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.autoskoly.sk\\\/news\\\/uctovnictvo-podnikov-principy-regulacia-a-ciele\\\/\"},\"author\":{\"name\":\"Tom\u00e1\u0161 Hud\u00e1k\",\"@id\":\"https:\\\/\\\/www.autoskoly.sk\\\/news\\\/#\\\/schema\\\/person\\\/9663e94f4aa53e6535b5bf8a16075643\"},\"headline\":\"\u00da\u010dtovn\u00edctvo podnikov: Princ\u00edpy, regul\u00e1cia a ciele\",\"datePublished\":\"2025-06-26T14:34:53+00:00\",\"dateModified\":\"2026-01-05T13:08:11+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.autoskoly.sk\\\/news\\\/uctovnictvo-podnikov-principy-regulacia-a-ciele\\\/\"},\"wordCount\":1577,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/www.autoskoly.sk\\\/news\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/www.autoskoly.sk\\\/news\\\/uctovnictvo-podnikov-principy-regulacia-a-ciele\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.autoskoly.sk\\\/news\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/vzdelavanie-vysoka-skola-4360.jpg\",\"keywords\":[\"audit trail\",\"doklady\",\"evidencia\",\"\u00fa\u010dtovn\u00edctvo podnikov\",\"\u00fa\u010dtov\u00fd rozvrh\",\"uz\u00e1vierka\",\"v\u00fdkazy\",\"z\u00e1sady\"],\"articleSection\":[\"Financie\"],\"inLanguage\":\"sk-SK\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/www.autoskoly.sk\\\/news\\\/uctovnictvo-podnikov-principy-regulacia-a-ciele\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.autoskoly.sk\\\/news\\\/uctovnictvo-podnikov-principy-regulacia-a-ciele\\\/\",\"url\":\"https:\\\/\\\/www.autoskoly.sk\\\/news\\\/uctovnictvo-podnikov-principy-regulacia-a-ciele\\\/\",\"name\":\"\u00da\u010dtovn\u00edctvo podnikov: Princ\u00edpy, regul\u00e1cia a ciele - Auto\u0161koly.sk\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.autoskoly.sk\\\/news\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.autoskoly.sk\\\/news\\\/uctovnictvo-podnikov-principy-regulacia-a-ciele\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.autoskoly.sk\\\/news\\\/uctovnictvo-podnikov-principy-regulacia-a-ciele\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.autoskoly.sk\\\/news\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/vzdelavanie-vysoka-skola-4360.jpg\",\"datePublished\":\"2025-06-26T14:34:53+00:00\",\"dateModified\":\"2026-01-05T13:08:11+00:00\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.autoskoly.sk\\\/news\\\/uctovnictvo-podnikov-principy-regulacia-a-ciele\\\/#breadcrumb\"},\"inLanguage\":\"sk-SK\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.autoskoly.sk\\\/news\\\/uctovnictvo-podnikov-principy-regulacia-a-ciele\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\\\/\\\/www.autoskoly.sk\\\/news\\\/uctovnictvo-podnikov-principy-regulacia-a-ciele\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.autoskoly.sk\\\/news\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/vzdelavanie-vysoka-skola-4360.jpg\",\"contentUrl\":\"https:\\\/\\\/www.autoskoly.sk\\\/news\\\/wp-content\\\/uploads\\\/2025\\\/12\\\/vzdelavanie-vysoka-skola-4360.jpg\",\"width\":1600,\"height\":1067,\"caption\":\"\u00da\u010dtovn\u00edctvo podnikov: Princ\u00edpy, regul\u00e1cia a ciele\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.autoskoly.sk\\\/news\\\/uctovnictvo-podnikov-principy-regulacia-a-ciele\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.autoskoly.sk\\\/news\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"\u00da\u010dtovn\u00edctvo podnikov: Princ\u00edpy, regul\u00e1cia a ciele\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.autoskoly.sk\\\/news\\\/#website\",\"url\":\"https:\\\/\\\/www.autoskoly.sk\\\/news\\\/\",\"name\":\"Auto\u0161koly.sk\",\"description\":\"Web o cestovan\u00ed, podnikan\u00ed, doprave a motorizme\",\"publisher\":{\"@id\":\"https:\\\/\\\/www.autoskoly.sk\\\/news\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.autoskoly.sk\\\/news\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"sk-SK\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/www.autoskoly.sk\\\/news\\\/#organization\",\"name\":\"Auto\u0161koly.sk\",\"url\":\"https:\\\/\\\/www.autoskoly.sk\\\/news\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"sk-SK\",\"@id\":\"https:\\\/\\\/www.autoskoly.sk\\\/news\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/www.autoskoly.sk\\\/news\\\/wp-content\\\/uploads\\\/2022\\\/08\\\/news-autoskoly-sk-logo-head.png\",\"contentUrl\":\"https:\\\/\\\/www.autoskoly.sk\\\/news\\\/wp-content\\\/uploads\\\/2022\\\/08\\\/news-autoskoly-sk-logo-head.png\",\"width\":112,\"height\":113,\"caption\":\"Auto\u0161koly.sk\"},\"image\":{\"@id\":\"https:\\\/\\\/www.autoskoly.sk\\\/news\\\/#\\\/schema\\\/logo\\\/image\\\/\"},\"sameAs\":[\"https:\\\/\\\/www.facebook.com\\\/vrtulniky\\\/\"]},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.autoskoly.sk\\\/news\\\/#\\\/schema\\\/person\\\/9663e94f4aa53e6535b5bf8a16075643\",\"name\":\"Tom\u00e1\u0161 Hud\u00e1k\",\"url\":\"https:\\\/\\\/www.autoskoly.sk\\\/news\\\/author\\\/tomas-hudak\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"\u00da\u010dtovn\u00edctvo podnikov: Princ\u00edpy, regul\u00e1cia a ciele - Auto\u0161koly.sk","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:\/\/www.autoskoly.sk\/news\/uctovnictvo-podnikov-principy-regulacia-a-ciele\/","og_locale":"sk_SK","og_type":"article","og_title":"\u00da\u010dtovn\u00edctvo podnikov: Princ\u00edpy, regul\u00e1cia a ciele - Auto\u0161koly.sk","og_description":"Ako nastavi\u0165 \u00fa\u010dtovn\u00edctvo, aby podporovalo rozhodovanie. Od rozvrhu a dokladov po uz\u00e1vierku a v\u00fdkazy s jednozna\u010dn\u00fdm audit trailom.","og_url":"https:\/\/www.autoskoly.sk\/news\/uctovnictvo-podnikov-principy-regulacia-a-ciele\/","og_site_name":"Auto\u0161koly.sk","article_publisher":"https:\/\/www.facebook.com\/vrtulniky\/","article_published_time":"2025-06-26T14:34:53+00:00","article_modified_time":"2026-01-05T13:08:11+00:00","og_image":[{"width":1600,"height":1067,"url":"https:\/\/www.autoskoly.sk\/news\/wp-content\/uploads\/2025\/12\/vzdelavanie-vysoka-skola-4360.jpg","type":"image\/jpeg"}],"author":"Tom\u00e1\u0161 Hud\u00e1k","twitter_card":"summary_large_image","twitter_misc":{"Autor":"Tom\u00e1\u0161 Hud\u00e1k","Predpokladan\u00fd \u010das \u010d\u00edtania":"8 min\u00fat"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.autoskoly.sk\/news\/uctovnictvo-podnikov-principy-regulacia-a-ciele\/#article","isPartOf":{"@id":"https:\/\/www.autoskoly.sk\/news\/uctovnictvo-podnikov-principy-regulacia-a-ciele\/"},"author":{"name":"Tom\u00e1\u0161 Hud\u00e1k","@id":"https:\/\/www.autoskoly.sk\/news\/#\/schema\/person\/9663e94f4aa53e6535b5bf8a16075643"},"headline":"\u00da\u010dtovn\u00edctvo podnikov: Princ\u00edpy, regul\u00e1cia a ciele","datePublished":"2025-06-26T14:34:53+00:00","dateModified":"2026-01-05T13:08:11+00:00","mainEntityOfPage":{"@id":"https:\/\/www.autoskoly.sk\/news\/uctovnictvo-podnikov-principy-regulacia-a-ciele\/"},"wordCount":1577,"commentCount":0,"publisher":{"@id":"https:\/\/www.autoskoly.sk\/news\/#organization"},"image":{"@id":"https:\/\/www.autoskoly.sk\/news\/uctovnictvo-podnikov-principy-regulacia-a-ciele\/#primaryimage"},"thumbnailUrl":"https:\/\/www.autoskoly.sk\/news\/wp-content\/uploads\/2025\/12\/vzdelavanie-vysoka-skola-4360.jpg","keywords":["audit trail","doklady","evidencia","\u00fa\u010dtovn\u00edctvo podnikov","\u00fa\u010dtov\u00fd rozvrh","uz\u00e1vierka","v\u00fdkazy","z\u00e1sady"],"articleSection":["Financie"],"inLanguage":"sk-SK","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/www.autoskoly.sk\/news\/uctovnictvo-podnikov-principy-regulacia-a-ciele\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/www.autoskoly.sk\/news\/uctovnictvo-podnikov-principy-regulacia-a-ciele\/","url":"https:\/\/www.autoskoly.sk\/news\/uctovnictvo-podnikov-principy-regulacia-a-ciele\/","name":"\u00da\u010dtovn\u00edctvo podnikov: Princ\u00edpy, regul\u00e1cia a ciele - Auto\u0161koly.sk","isPartOf":{"@id":"https:\/\/www.autoskoly.sk\/news\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.autoskoly.sk\/news\/uctovnictvo-podnikov-principy-regulacia-a-ciele\/#primaryimage"},"image":{"@id":"https:\/\/www.autoskoly.sk\/news\/uctovnictvo-podnikov-principy-regulacia-a-ciele\/#primaryimage"},"thumbnailUrl":"https:\/\/www.autoskoly.sk\/news\/wp-content\/uploads\/2025\/12\/vzdelavanie-vysoka-skola-4360.jpg","datePublished":"2025-06-26T14:34:53+00:00","dateModified":"2026-01-05T13:08:11+00:00","breadcrumb":{"@id":"https:\/\/www.autoskoly.sk\/news\/uctovnictvo-podnikov-principy-regulacia-a-ciele\/#breadcrumb"},"inLanguage":"sk-SK","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.autoskoly.sk\/news\/uctovnictvo-podnikov-principy-regulacia-a-ciele\/"]}]},{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/www.autoskoly.sk\/news\/uctovnictvo-podnikov-principy-regulacia-a-ciele\/#primaryimage","url":"https:\/\/www.autoskoly.sk\/news\/wp-content\/uploads\/2025\/12\/vzdelavanie-vysoka-skola-4360.jpg","contentUrl":"https:\/\/www.autoskoly.sk\/news\/wp-content\/uploads\/2025\/12\/vzdelavanie-vysoka-skola-4360.jpg","width":1600,"height":1067,"caption":"\u00da\u010dtovn\u00edctvo podnikov: Princ\u00edpy, regul\u00e1cia a ciele"},{"@type":"BreadcrumbList","@id":"https:\/\/www.autoskoly.sk\/news\/uctovnictvo-podnikov-principy-regulacia-a-ciele\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.autoskoly.sk\/news\/"},{"@type":"ListItem","position":2,"name":"\u00da\u010dtovn\u00edctvo podnikov: Princ\u00edpy, regul\u00e1cia a ciele"}]},{"@type":"WebSite","@id":"https:\/\/www.autoskoly.sk\/news\/#website","url":"https:\/\/www.autoskoly.sk\/news\/","name":"Auto\u0161koly.sk","description":"Web o cestovan\u00ed, podnikan\u00ed, doprave a motorizme","publisher":{"@id":"https:\/\/www.autoskoly.sk\/news\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.autoskoly.sk\/news\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"sk-SK"},{"@type":"Organization","@id":"https:\/\/www.autoskoly.sk\/news\/#organization","name":"Auto\u0161koly.sk","url":"https:\/\/www.autoskoly.sk\/news\/","logo":{"@type":"ImageObject","inLanguage":"sk-SK","@id":"https:\/\/www.autoskoly.sk\/news\/#\/schema\/logo\/image\/","url":"https:\/\/www.autoskoly.sk\/news\/wp-content\/uploads\/2022\/08\/news-autoskoly-sk-logo-head.png","contentUrl":"https:\/\/www.autoskoly.sk\/news\/wp-content\/uploads\/2022\/08\/news-autoskoly-sk-logo-head.png","width":112,"height":113,"caption":"Auto\u0161koly.sk"},"image":{"@id":"https:\/\/www.autoskoly.sk\/news\/#\/schema\/logo\/image\/"},"sameAs":["https:\/\/www.facebook.com\/vrtulniky\/"]},{"@type":"Person","@id":"https:\/\/www.autoskoly.sk\/news\/#\/schema\/person\/9663e94f4aa53e6535b5bf8a16075643","name":"Tom\u00e1\u0161 Hud\u00e1k","url":"https:\/\/www.autoskoly.sk\/news\/author\/tomas-hudak\/"}]}},"_links":{"self":[{"href":"https:\/\/www.autoskoly.sk\/news\/wp-json\/wp\/v2\/posts\/44360","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.autoskoly.sk\/news\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.autoskoly.sk\/news\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.autoskoly.sk\/news\/wp-json\/wp\/v2\/users\/47"}],"replies":[{"embeddable":true,"href":"https:\/\/www.autoskoly.sk\/news\/wp-json\/wp\/v2\/comments?post=44360"}],"version-history":[{"count":1,"href":"https:\/\/www.autoskoly.sk\/news\/wp-json\/wp\/v2\/posts\/44360\/revisions"}],"predecessor-version":[{"id":926799,"href":"https:\/\/www.autoskoly.sk\/news\/wp-json\/wp\/v2\/posts\/44360\/revisions\/926799"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.autoskoly.sk\/news\/wp-json\/wp\/v2\/media\/84360"}],"wp:attachment":[{"href":"https:\/\/www.autoskoly.sk\/news\/wp-json\/wp\/v2\/media?parent=44360"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.autoskoly.sk\/news\/wp-json\/wp\/v2\/categories?post=44360"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.autoskoly.sk\/news\/wp-json\/wp\/v2\/tags?post=44360"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}