Hablemos sobre el Modelo de Costeo “Variable Resultante”

El modelo de costeo “Variable Resultante” surge de la combinación de dos modelos básicos: 

 

El modelo de costeo variable y el modelo de costeo resultante

 

El primero considera “cualitativamente necesarios” solo a los factores variables, mientras que el segundo considera “cuantitativamente necesario” a todos los factores realmente utilizados en el proceso de producción.

 

En este modelo, los factores consumidos en cada acción del proceso productivo que son “variables” respecto al objetivo buscado, califican para integrar su costo tanto en términos de cantidad física empleada cómo de valor monetario para su disposición. 

 

Por otro lado, los factores consumidos en las diferentes acciones que no califican para integrar el costo del objetivo (factores fijos) sí lo hacen para informar sobre el costo de mantener la estructura operativa en condiciones de producir.

 

En cuanto a la relación de productividad, se deduce que la misma debería ser del tipo “marginal” en todo costo variable. 

 

Una relación de productividad marginal se corresponde con coeficientes determinados para situaciones donde las cantidades de factor son efectivamente demandadas por cada nueva unidad de productos pretendida. 

 

Detrás de una relación de productividad marginal, existe una “lógica causal” que reconoce un vínculo objetivo y directo entre las variables que definen el coeficiente.

 

Al analizar el costo unitario generado por las técnicas que responden  al modelo “Variable Resultante“, se puede observar que el mismo expresa el resultado de la monetización a valores reales o resultantes de las relaciones de productividad marginales detectadas en el proceso de producción.

 

En resumen, el modelo “Variable Resultante” combina dos modelos básicos para determinar el costo de producción, considerando solo a los factores variables como “cualitativamente necesarios” y a todos los factores realmente utilizados como “cuantitativamente necesarios”. 

Además, utiliza relaciones de productividad marginales para analizar  el costo unitario.

Refuerza tu conocimiento con esta actividad interactiva en línea

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.


¡Ve 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 105-106.

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