Introducción
En el mundo de la producción de bienes y servicios, los costos variables son un tema importante a considerar.
Estos costos se refieren a los costos que varían en relación al volumen de producción.
Es decir, a medida que aumenta la producción, los costos variables también aumentan.
Tabla de Contenido
¿Cómo funciona la correlación positiva entre el volumen de producción y los costos variables?
La razón por la que existe esta correlación positiva entre el volumen de producción y los costos variables es porque cada unidad de producción requiere una cantidad relativamente estable de factores.
Cada acción en el proceso de producción consume ciertas cantidades de unidades de empleo de los distintos factores y genera un producto.
Por lo tanto, a medida que aumenta la producción, se requieren más factores, lo que se traduce en mayores costos variables.
¿Cómo se relacionan los costos variables con la función de producción?
La fase de combinación de los factores es donde se desarrolla la función de producción.
Todas las acciones del proceso de producción consumen ciertas cantidades de unidades de empleo de los distintos factores y generan productos.
Los productos intermedios se convierten en factores de otras acciones que los consumen.
Por lo tanto, la relación de productividad en los costos variables debe ser del tipo “marginal”, ya que cada nueva unidad de producción demanda una cierta cantidad de factor.
¿Cómo se relacionan los costos variables con la función de producción?
La fase de combinación de los factores es donde se desarrolla la función de producción.
Todas las acciones del proceso de producción consumen ciertas cantidades de unidades de empleo de los distintos factores y generan productos.
Los productos intermedios se convierten en factores de otras acciones que los consumen.
Por lo tanto, la relación de productividad en los costos variables debe ser del tipo “marginal”, ya que cada nueva unidad de producción demanda una cierta cantidad de factor.
¿Cómo se determina si un factor es variable?
Para que un factor sea considerado variable, debe tener una correlación positiva con el volumen de producción a lo largo de todas las fases de combinación de los factores y las relaciones de productividad deben ser marginales.
Además, el factor debe ser divisible y no estar sujeto a “adquisición comprometida” y “no almacenable”.
Si la cantidad de unidades de empleo del factor por parte del proceso es función del volumen de producto, la posibilidad de que tal correspondencia se extienda a las “unidades elementales” del factor (y, en consecuencia, sea variable) exige la “divisibilidad” del factor como condición adicional.
¿Qué factores pueden ser considerados como costos variables?
Los factores que pueden ser considerados como costos variables son aquellos que tienen una correlación positiva con el volumen de producción, son divisibles y no están sujetos a “adquisición comprometida” y “no almacenable”.
Las categorías de “transferibilidad” en el espacio no son relevantes para la caracterización de los factores variables, excepto en algunos casos de “costos variables por flexibilidad”.
En resumen, los costos variables son un tema importante a considerar en la producción de bienes y servicios, ya que aumentan a medida que aumenta el volumen de producción.
Para que un factor sea considerado variable, debe tener una correlación positiva con el volumen de producción, ser divisible y no estar sujeto a restricciones de adquisición y almacenamiento.
Es importante tener en cuenta estos factores al calcular los costos de producción y tomar decisiones sobre la producción y el inventario de productos.
¡No dejes que el conocimiento se olvide! Participa en 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 88-91.
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