Tabla de Contenido
¿Qué es un vínculo coherente en el proceso de producción?
Al producir bienes y servicios, es crucial entender cómo los factores de producción afectan el resultado final.
El establecimiento de vínculos coherentes entre los factores y los objetivos del proceso de producción es esencial para determinar el costo de los productos resultantes.
Esto se logra mediante la congruencia y consistencia que respalda la correlación entre los factores y los objetivos del proceso.
Relaciones causales o relaciones funcionales
Las relaciones causales están basadas en el principio de causalidad,
donde un fenómeno efecto se verifica siempre como consecuencia de la ocurrencia de un fenómeno causa.
Muchos factores pueden ser vinculados con los productos a través de encadenamientos de relaciones causales en los procesos de producción.
Sin embargo, no todos los factores pueden vincularse a través de relaciones causales.
Para estos casos se emplean las relaciones funcionales, que son vínculos subjetivos basados en interpretaciones del proceso de producción que no responden al principio de causalidad.
La determinación del costo en el proceso de producción
Una vez establecida la vinculación a través de una relación funcional, la misma opera de igual manera que las vinculaciones basadas en relaciones causales.
Sin embargo, las relaciones funcionales admiten alternativas, lo que significa que derivan de elecciones entre opciones diferentes pero de similar grado de coherencia y razonabilidad.
En cuanto al componente monetario del costo, bajo el paradigma de la retribución al propietario del factor usado, el precio abonado para disponer del recurso se considera un elemento objetivo y su pago por parte del ente es la causa que posibilita su disponibilidad.
Por consiguiente, se podría considerar una relación causal.
En cambio, bajo el paradigma de la retribución del factor usado, el vínculo de valor sería siempre una relación funcional.
Conclusión
En resumen, la coherencia en la vinculación entre factores y productos es esencial para determinar el costo de los productos resultantes.
Los vínculos pueden ser de tipo causal o funcional, y los vínculos funcionales admiten alternativas.
Es importante comprender la importancia de estas relaciones para asegurarse de que el proceso de producción sea eficiente y rentable.
¡Repasa y aprende de manera interactiva con esta actividad!
Queridos lectores, en esta publicación hemos abordado un tema relevante y útil que seguramente les ha aportado nuevos conocimientos y perspectivas. Sabemos que para asegurarnos de que lo aprendido no se olvide, es importante repasar y poner en práctica los conceptos adquiridos.
Por eso, les ofrecemos una actividad que hemos preparado para que puedan afianzar su aprendizaje.
Los invitamos a participar, estamos seguros que les será de gran utilidad. Esperamos que la disfruten y que les resulte de gran ayuda en su proceso de aprendizaje.
Bibliografía
Cartier, E. (2017). Apuntes para una teoría del costo. 1ra Edición. Ciudad Autónoma de Buenos Aires. Argentina. Editorial La Ley. Pp 58-60
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