Los modelos de costeo más utilizados en la gestión empresarial

Introducción

En cualquier organización, los costos son una parte esencial de cualquier proceso de producción, y definir un modelo de costeo exitoso es fundamental. 

 

En este artículo, se discutirán los elementos esenciales que definen un modelo de costeo y cómo estos elementos pueden afectar las decisiones de gestión en función de los objetivos y necesidades de la organización.

Tabla de Contenido

Entendiendo el fenómeno costo

El “fenómeno costo” se refiere al vínculo coherente entre los objetivos de un proceso de producción y los factores necesarios para su desarrollo. 

La coherencia del vínculo y la necesidad del consumo de los factores son elementos esenciales en la definición de un modelo de costeo exitoso.

Las perspectivas de análisis de las necesidades del consumo de los factores

Existen dos perspectivas de análisis posibles de las necesidades del consumo de los factores: la perspectiva cualitativa y la perspectiva cuantitativa.

 

La perspectiva cualitativa se enfoca en la calidad del factor necesario para producir un bien o servicio. 

 

Para que un factor sea considerado de consumo necesario, debe ser empleado en alguna acción que sea ineludible para el logro del objetivo. 

 

Sin embargo, para algunos usos de la información de costos por parte de los responsables de la gestión, se pueden requerir otras cualidades adicionales (tales como sensibilidad ante los cambios en los volúmenes de producción, erogabilidad, etcétera).

 

Por otro lado, la perspectiva cuantitativa se enfoca en la cantidad de factor necesario para producir un bien o servicio. 

 

Es esencial establecer la cantidad de factor necesario para lograr el objetivo productivo.

Concusíon

En conclusión, definir un modelo de costeo exitoso requiere una comprensión clara del fenómeno costo y de las perspectivas de análisis de las necesidades del consumo de los factores. 

 

Los modelos de costeo exitosos se diferencian por la consideración adoptada en relación a estas perspectivas de análisis. 

 

Al tener en cuenta estos elementos esenciales, las organizaciones pueden tomar decisiones de gestión más informadas y efectivas para lograr sus objetivos y necesidades.

¡Demuestra lo que has aprendido con esta actividad interactiva!

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.

 
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Bibliografía

Cartier, E. (2017). Apuntes para una teoría del costo. 1ra Edición. Ciudad Autónoma de Buenos Aires. Argentina. Editorial La Ley.  Pp 99-100.

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    Subcutaneous fats is the fat you’ll find a way
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    of the merchandise of osgear. Such as in cell biology, once they bind on the base of the receptor, they develop a new type generally
    called enzymes. Now, these natural forms can replace with
    artificial ones — for example, the drugs used
    for treating cancer. I feel that professional bodybuilding or any skilled sport for that matter, would open a path for drug enhancements.
    These guys do this for a residing, and most of them do nothing else however this.
    So sure, being the best bodybuilder, football player, baseball player and wrestler would imply they would do
    whatever it takes to win, but in the long run they free.

  37. Customers can devour tauroursodeoxycholic acid (TUDCA), a liver
    support complement, to reduce hepatic strain. We have found
    Anavar’s hepatic results to be less poisonous in comparability with different oral steroids.
    Testosterone is androgenic in nature; thus, we generally observe irritation of
    the prostate, pimples vulgaris, and male pattern baldness in sufferers.

    These enzymes catalyze a discount reaction at carbon 5, adding an α-oriented hydrogen atom.
    With testosterone as a substrate, this response yields essentially the most potent naturally occurring androgen, specifically,
    dihydrotestosterone (DHT). In adults these enzymes are expressed, amongst different tissues, within the liver, pores and skin, prostate, epididymis, seminal vesicles, testis, kidney, pancreas and mind (19).
    It should be famous that DHT isn’t thought
    to contribute to the muscle-building results of testosterone.

    DHT ranges are (very) low in skeletal muscle as it doesn’t significantly specific the enzyme.
    DHT additionally appears to be damaged down in skeletal muscle
    by inactivation to 3α-androstanediol by the enzyme 3α-hydroxysteroid-dehydrogenase (20, 21).
    Indeed, adjustments in fat-free mass in response to graded doses of testosterone are unaffected by DHT suppression with the potent 5α-reductase inhibitor dutasteride (22).

    We find that users can observe delicate changes in body composition inside the first few days.
    Anadrol carries an extremely excessive anabolic ranking that is three times larger
    than testosterone. Nonetheless, its androgenic ranking is somewhat low, but also a
    bit deceptive. Anadrol has a tendency to be extra androgenic than its
    score would imply. The metabolism of this steroid easily removes the 2-hydroxymethylene group,
    a minimal of partially, thereby reducing the hormone to methyldihdrotestosterone.
    All testosterone steroids have esters that may range the elimination half-life and
    detection time, aside from the very short-acting unesterified Testosterone Suspension, which can have a very brief detection time of beneath three days.

    Before taking Testo Max or any other dietary supplement,
    it is important to seek your doctor’s recommendation, particularly when you
    have pre-existing well being conditions or
    are underneath medication. Your physician can advise
    you on the supplement’s safety and potential interactions together with your medicine.

    Earlier Than taking Testo Max, it’s essential to learn and observe the label
    instructions carefully. The recommended dosage is four
    capsules per day, taken approximately 20 minutes earlier than breakfast.

    The really helpful dosage for Anabol-X is 2 capsules per day,
    taken with meals.
    During this process, estrogen levels rise, causing water retention in users.
    This hormonal shift usually decreases muscle definition whereas rising the danger of bloating and gynecomastia.
    Thus, controlling estrogen ranges is critical for sensitive customers
    to forestall the buildup of female breast
    tissue. Most users, especially males, might be stacking HGH with
    anabolic steroids that come with a a lot greater
    health and safety danger.
    Generally, any oral steroid may have a shorter detection time than injectables,
    although it can nonetheless be surprisingly lengthy (potentially a number of weeks) when contemplating the short half-life.
    However the focus now on metabolites and particularly with the invention of long-term steroid metabolites, there’s no
    means for an athlete to cross a drug test simply by stopping the usage of a steroid with sufficient time to
    spare earlier than an occasion. A much longer interval
    is needed to be away from metabolites, and
    for some masteron steroids, that could be many
    months.
    Each product is lab-tested, precisely dosed, and produced beneath
    strict high quality management. With Anabolic Beast, you probably can belief that you just’re getting protected, effective, and top-quality products—directly from the supply.
    Men who use anabolic steroids are often concerned with increased aggression and mood modifications as a aspect
    impact, but HGH works in a special way from testosterone.
    HGH itself can help improve mental well-being and temper when used
    at sensible doses.
    Deca Durabolin’s weak androgenic nature, when combined with excessive prolactin levels, causes instances of erectile dysfunction. When androgen ranges
    are insufficient, nitric oxide (NO) concentrations lower.
    Enough NO production is crucial for the availability of blood to penile tissue.
    This combination of testosterone and Deca Durabolin is
    the least poisonous bulking stack in our expertise.

    Intermediate users will generally administer this stack once their body
    comfortably tolerates testosterone-only cycles.

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