Sistema de la determinación de la renta:¿Qué es y cómo funciona este sistema?

297 comentarios / Acerca del costo en los sistemas de información / Por

El método de la determinación de la renta también conocido como contabilidad financiera, o contabilidad patrimonial,es un sistema de información financiera que todas las empresas del mundo deben implementar y operar por obligación legal. 

 

Su principal objetivo es analizar, clasificar y registrar las transacciones de la empresa, asignándoles un valor monetario y presentando la información en estados financieros que resumen lo acontecido y sus consecuencias.

 

Pero, ¿cómo funciona este sistema? En primer lugar, se basa en la segregación de los constituyentes positivos y negativos del patrimonio del ente, así como de los elementos causantes de sus cambios cuantitativos. 

 

Esto se logra utilizando las cuentas patrimoniales y las cuentas de resultados, que representan la segmentación cualitativa del patrimonio y las causas de sus modificaciones cuantitativas, respectivamente.

 

Los hechos económicos que afectan al patrimonio del ente se registran en las cuentas utilizando las reglas de la partida doble, que se basan en el principio del equilibrio de los efectos positivos y negativos. 

 

Es decir, cada transacción tiene un efecto positivo en una cuenta y un efecto negativo en otra cuenta, lo que garantiza que el balance siempre esté equilibrado.

 

En su conceptualización más pura, la contabilidad patrimonial asume que si los hechos económicos se detectaran, interpretaran y registraran en tiempo real, el producto de estado contable surgiría como un informe de elaboración automática de la posición en que queda el patrimonio del ente luego del hecho y de las causas que pudieron haber hecho variar su cuantía total, es decir la porción de renta generada en cada hecho u operación registrada.

 

Además, es importante destacar que los hechos económicos sólo admiten una única registración, la que deriva de la interpretación que se haga del mismo. 

 

Por lo tanto, es fundamental contar con un equipo de contadores expertos que puedan interpretar los hechos económicos de la empresa de manera precisa y consistente.

 

En conclusión, la contabilidad patrimonial es un sistema fundamental para cualquier empresa que desee conocer su situación financiera y tomar decisiones estratégicas basadas en datos precisos. 

 

Si bien puede parecer complejo al principio, entender cómo funciona este sistema y cómo se registran las transacciones puede ayudar a los empresarios y directivos a gestionar mejor sus recursos y optimizar sus resultados.

Descubre lo que has aprendido en este post con esta actividad interactiva

detective, searching, man-1424831.jpg

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.

IR A LA ACTIVIDAD
Bibliografía

Cartier, E. (2017). Apuntes para una teoría del costo. 1ra Edición. Ciudad Autónoma de Buenos Aires. Argentina. Editorial La Ley.  Pp 63-64

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