En el ámbito empresarial, la información de costos es esencial para la toma de decisiones estratégicas.
Sin embargo, esta información puede ser generada por diferentes sistemas de información con finalidades divergentes.
En este artículo, analizaremos dos perspectivas diferentes en las que se puede observar los costos en las empresas de producción y cómo pueden influir en la gestión empresarial.
La primera perspectiva es la denominada determinación de la renta de la empresa, que se refiere a la contabilidad financiera o patrimonial.
Este sistema busca apreciar la renta a medio o largo plazo, es decir, la evolución de los resultados de la empresa en el tiempo y la explicación de su riqueza o patrimonio en diferentes momentos de su vida.
En este sistema, los costos son calculados basados en valores negociados
o negociables, que cumplen con la exigencia de seguridad y veracidad.
En resumen, el objetivo de este sistema es determinar la rentabilidad de la empresa a largo plazo.
La segunda perspectiva es el denominado sistema de valoraciones de la empresa, que apunta a la determinación de la conveniencia económica y la
eficiencia en el desarrollo de actividades concretas.
En este sistema, los costos son determinaciones sobre la base de valores típicamente no negociados, que surgen de una pluralidad de precios de posible adopción, cuya elección depende del objetivo de las estimaciones.
En resumen, el objetivo de este sistema es determinar la conveniencia económica y eficiencia en la realización de actividades concretas.
Es importante destacar que estos dos sistemas de información son disímiles, pero complementarios.
La doctrina alemana ha dado importancia a la diferenciación entre la información de costos que deriva de uno y otro sistema.
Schmalebach llama “Kosten” a los costos en el sistema de la determinación
de la renta y “Aufwand” a los costos en el sistema de valoraciones de la empresa.
En conclusión, la información de costos en el ámbito empresarial puede ser generada por diferentes sistemas de información con finalidades divergentes.
Es importante distinguir entre ellos para comprender y utilizar correctamente dicha información.
La determinación de la renta de la empresa busca apreciar la rentabilidad a largo plazo, mientras que el sistema de valoraciones de la empresa busca determinar la conveniencia económica y eficiencia en la realización de actividades concretas.
Ambos sistemas son complementarios y fundamentales para la toma de decisiones empresariales.
Pon en práctica lo aprendido con esta actividad
Bibliografia
Cartier, E. (2017). Apuntes para una teoría del costo. 1ra Edición. Ciudad Autónoma de Buenos Aires. Argentina. Editorial La Ley. Pp 61-62.
Hello! Do you know if they make any plugins to assist with SEO?
I’m trying to get my site to rank for some targeted keywords but I’m not seeing very good gains.
If you know of any please share. Appreciate it!
You can read similar text here: Eco product
Tie the ends collectively in a knot and trim any further yarn.
You made some first rate factors there. I regarded on the web for the problem and located most individuals will associate with together with your website.
Saved as a favorite, I like your site.
I enjoy reading an article that will make people think. Also, thanks for allowing for me to comment.
Hi there! This post couldn’t be written much better! Looking through this article reminds me of my previous roommate! He continually kept talking about this. I am going to send this article to him. Fairly certain he’ll have a very good read. Thank you for sharing!
You’ve made some really good points there. I looked on the internet for additional information about the issue and found most individuals will go along with your views on this site.
The gateway takes care of the analog-digital-analog conversion downside that disables ADSL over fiber-optic lines.
You ought to be a part of a contest for one of the best blogs on the internet. I’m going to highly recommend this web site!
اندي وګړي چي موش پيار غه څټ لېژدي وي په دې کلي کې زموږ د پلار ډېر غويان وو In this village our father had many bulls.
Regular maintenance of your pool pump is subsequently essential for the overall health of your pool.
For others nonetheless, a set of specific dangers that federation with Threads opens up won’t only make blocking the area an obvious choice, however probably additionally curtail beforehand enjoyed liberties across the non-Threads fediverse.
You may be hitting your monetary objectives with these free charts very quickly!
I was suggested this blog via my cousin. I’m not sure whether this post is written by him as nobody else realize such particular about my trouble. You are incredible! Thank you!
Additionally, the development these days has turn out to be to go for international locations and worldwide financial centers so that the enterprise is promoted to a large extent.
Excellent write-up. I definitely appreciate this website. Keep writing!
You produced some decent points there. I looked online for that problem and located most people may go in conjunction with with your internet site.
When I originally commented I clicked the -Notify me when new comments are added- checkbox and already when a comment is added I receive four emails with similar comment. Perhaps there is in whatever way it is possible to get rid of me from that service? Thanks!
Confirm you examine necessary . that will refers to your projects; in addition to remember that while you would like it it’s just about all totally free for the currently taking.
Magnificent web site. Plenty of useful information here. I’m sending it to several friends ans additionally sharing in delicious. And obviously, thanks for your sweat!
Valuable information. Lucky me I found your site by accident, and I am shocked why this accident did not happened earlier! I bookmarked it.
*Nice post. I discover some thing much harder on various blogs everyday. Most commonly it is stimulating to study content from other writers and exercise a specific thing from their website. I’d opt to apply certain while using the content in this little blog whether or not you do not mind. Natually I’ll provide a link on your own internet weblog. Appreciate your sharing.
very nice post, i definitely enjoy this website, keep on it
I not to mention my friends have been digesting the nice recommendations on your web page while instantly developed an awful suspicion I had not expressed respect to the web blog owner for those strategies. My people were so happy to see them and have now in reality been having fun with those things. Many thanks for actually being simply thoughtful and then for making a choice on varieties of cool areas most people are really wanting to be informed on. Our sincere regret for not saying thanks to earlier.
Just added your blog to my list of value reading blogs
You made some decent points there. I looked over the internet for the problem and found most individuals may go coupled with together with your internet site.
[…]just beneath, are numerous totally not related sites to ours, however, they are surely worth going over[…]…
It’s not that I want to duplicate your web-site, but I really like the pattern. Could you let me know which theme are you using? Or was it especially designed?
Nice post. I learn something totally new and challenging on blogs I stumbleupon every day. It will always be exciting to read articles from other writers and practice a little something from other sites.
There is noticeably a bundle to comprehend this. I suppose you have made certain nice points in functions also.
This article proof that there are writers who really care about the quality of content they share. Thank you for being this kind of writer.
My husband and i ended up being happy that Emmanuel managed to carry out his investigation because of the ideas he grabbed from your own blog. It’s not at all simplistic to simply choose to be giving away strategies which often men and women could have been selling. We really acknowledge we’ve got you to appreciate for this. The most important explanations you have made, the simple web site navigation, the friendships you will help instill – it’s got everything fantastic, and it is helping our son and us understand the subject matter is excellent, and that’s tremendously pressing. Thanks for the whole thing!
i can say that David Archuleta has some great potential. all he need is more epxerience,.
Can I simply say what a relief to seek out somebody who actually knows what theyre speaking about on the internet. You definitely know tips on how to deliver a problem to gentle and make it important. Extra people must learn this and understand this facet of the story. I cant consider youre no more in style since you undoubtedly have the gift.
Howdy! This blog post couldn’t be written much better! Looking through this post reminds me of my previous roommate! He always kept preaching about this. I’ll forward this article to him. Pretty sure he will have a very good read. I appreciate you for sharing!
when it comes to football, Beckham is of course the best player that i know*
Incredible! This blog looks exactly like my old one! It’s on a totally different subject but it has pretty much the same layout and design. Excellent choice of colors!
There is noticeably a lot of money to know about this. I suppose you have made certain nice points in features also.
Very efficiently written story. It will be useful to anybody who employess it, including me. Keep up the good work – can’r wait to read more posts.
I was just seeking this info for a while. After six hours of continuous Googleing, finally I got it in your site. I wonder what’s Google’s issue is! Thank you for the help!
Yes a ton of sod in the back of a hot wheels tonka truck will break the axel-happy you’ve all learned s/t for the day but can u please drive|ShrakeCulture|
Uncertain concerning your own text. It appears to be okay, yet some thing can be missing
One of these glazing has features of thermal insulation and noise reduction.
Though some sort of taxation repayment may well appear to be safe, it really is not.
There are a handful of intriguing points at some point in this posting but I don’t determine if I see these center to heart. There exists some validity but Let me take hold opinion until I take a look at it further. Excellent write-up , thanks and we want a lot more! Combined with FeedBurner too
Thanks for any other magnificent article. Where else may just anybody get that kind of information in such a perfect method of writing? I have a presentation next week, and I’m on the look for such information.
Great post, you have pointed out some fantastic details , I too conceive this s a very fantastic website.
Pretty section of content. I just stumbled upon your site and in accession capital to assert that I get in fact enjoyed account your blog posts. Any way I’ll be subscribing to your augment and even I achievement you access consistently rapidly.
I have taken note that of all kinds of insurance, health insurance coverage is the most marked by controversy because of the issue between the insurance policy company’s necessity to remain adrift and the consumer’s need to have insurance plan. Insurance companies’ revenue on health plans are certainly low, as a result some corporations struggle to earn profits. Thanks for the tips you reveal through this site.
I bookmared your site a couple of days ago coz your blog impresses me.;`~”-
Aw, it was an exceptionally good post. In concept I have to set up writing similar to this moreover – spending time and actual effort to manufacture a good article… but so what can I say… I procrastinate alot and also no indicates manage to go done.
Your style is very unique in comparison to other folks I’ve read stuff from. Thanks for posting when you’ve got the opportunity, Guess I’ll just book mark this site.
Fantastic site. Lots of useful information here. I am sending it to a few pals ans also sharing in delicious. And certainly, thank you to your effort!
I like the helpful information you provide in your articles. I will bookmark your blog and check again here regularly. I am quite sure I’ll learn a lot of new stuff right here! Best of luck for the next!
Although I am unable to agree with all you staded, I’ve got to confess I do love to your web site of posting
Unquestionably believe that which you said. Your favorite reason seemed to be on the net the simplest thing to be aware of. I say to you, I certainly get annoyed while people think about worries that they plainly do not know about. You managed to hit the nail upon the top and also defined out the whole thing without having side-effects , people can take a signal. Will probably be back to get more. Thanks
Spot up for this write-up, I actually believe this excellent website needs a lot more consideration. I’ll oftimes be once again to learn to read far more, thanks for that info.
naturally like your website but you need to check the spelling on several of your posts. A number of them are rife with spelling problems and I find it very troublesome to tell the truth nevertheless I’ll certainly come back again.
There are a couple of fascinating points with time on this page but I don’t know if these center to heart. There’s some validity but Let me take hold opinion until I look into it further. Great post , thanks and then we want a lot more! Combined with FeedBurner too