Considerando la pregunta “¿cuáles factores deben considerarse necesarios para producir?” En el ámbito de los modelos de costeo, la respuesta obvia sería “todos los factores que se hayan empleado en alguna de las acciones del proceso de producción de dónde surge el objeto costeado”.
Esto es la base del “modelo de costeo completo”, dónde no se le da importancia a las diferencias en la condición o carácter de los factores.
Tanto los factores variables como los fijos se consideran “necesarios” y se habilitaría su derivación como costo de los “objetivos obtenidos”.
Sin embargo, desde otra perspectiva, esta respuesta puede ser objetada por no considerar las diferencias de condición o carácter que puedan tener los factores.
Por ejemplo, los factores fijos no pueden considerarse “necesarios” para la producción de resultados productivos, cuando no son sensibles a los cambios en el volumen de objetivos realmente obtenidos.
En ese sentido, una respuesta alternativa a la pregunta sería: “todos aquellos factores sensibles a los cambios en los volúmenes de producción que hayan sido empleados en alguna de las acciones del proceso de dónde surge el objeto costeado”.
Esto es la base del “modelo de costeo variable”, que sólo habilita la derivación como costo de los “objetivos obtenidos” a los factores “variables”.
A diferencia del “modelo de costeo completo”, el “modelo de costeo variable” no considera “necesarios” los factores fijos para la producción de objetivos, sino para mantener operativa la estructura de producción, y se computan para el cálculo del costo del “mantenimiento de la estructura productiva”.
Tabla de Contenido
¿Cómo influyen los modelos de costeo en la determinación de los costos?
La diferencia entre el “modelo de costeo completo” y el “modelo de costeo variable” radica en la consideración o no de las diferencias de condición o carácter que puedan tener los factores.
Estas diferencias afectan la forma en que se determinan los costos y, por tanto, influyen en la toma de decisiones de la gestión empresarial.
En el “modelo de costeo completo”, todos los factores se consideran “necesarios” y se habilita su derivación como costo de los “objetivos obtenidos”.
Esto puede llevar a que los costos sean mayores de lo que deberían ser, y puede afectar la forma de exponer la rentabilidad de la empresa.
Por otro lado, en el “modelo de costeo variable”, sólo se consideran “necesarios” los factores variables, lo que puede llevar a que los costos sean menores de lo que deberían ser, lo que también puede afectar la exposición de la rentabilidad de la empresa.
La elección del modelo de costeo a utilizar dependerá de las necesidades y objetivos de la empresa, y deberá ser cuidadosamente evaluada por los responsables de la gestión.
¡Convierte el aprendizaje en acción con esta actividad interactiva!
Bibliografía
Cartier, E. (2017). Apuntes para una teoría del costo. 1ra Edición. Ciudad Autónoma de Buenos Aires. Argentina. Editorial La Ley. Pp 102-104.
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