Las fases de Acumulación de Costos

164 comentarios / Acumulación de Costos / Por

¿Has escuchado hablar de las fases de acumulación de costos en un proceso productivo? Si estás interesado en mejorar la gestión de costos en tu empresa, entonces es importante que conozcas esta estrategia. 

 

A continuación, te presentamos una guía práctica para entender las fases de acumulación de costos y cómo aplicarlas en tu negocio.

Tabla de Contenido

Fases de acumulación de costos y cómo aplicarlas en tu negocio

Fase 1: Vinculación entre factores y acciones

Mas ande otro criollo pasa Martín Fierro ha de pasar, Nada la hace recular Ni las fantasmas lo espantan; Y dende que todos cantan Yo también quiero cantar.

La primera fase consiste en identificar los factores y vincularlos con las acciones que los consumen y con las unidades de obra que generan. Esto se logra identificando las acciones del proceso, los factores que consumen las diferentes acciones, el servicio que cada acción presta al proceso y la unidad de obra con la que se puede medir el servicio de cada acción.

 

En esta fase, también se monetizan los factores internos o autogenerados, que no tienen precios negociados en el mercado. Esto se hace a través del costo por unidad de obra de un factor interno, el cual contiene una cuota parte de cada uno de los recursos empleados en la acción desarrollada para su obtención.

Fase 2: Vinculación entre acciones mediatas e inmediatas

La segunda fase consiste en transferir los factores acumulados en las acciones mediatas a las acciones inmediatas en proporción al empleo de sus unidades de obra. 

 

Las acciones mediatas prestan servicios a otras acciones del sistema productivo, por lo que se debe resolver la cuestión de eventuales prestaciones recíprocas entre acciones mediatas para lograr concentrar en las acciones inmediatas la totalidad del valor de los factores.

 

En esta fase, es importante disponer de las cuantías totales de servicios prestados por las acciones mediatas y las demandas específicas por parte de las acciones usuarias. Esto se logra mediante una proporcionalidad basada en una base física.

Fase 3: Vinculación entre acciones inmediatas y objetivos

La tercera y última fase consiste en transferir los factores acumulados en las acciones inmediatas a los objetivos finales del proceso en proporción a los servicios prestados por las acciones inmediatas a los objetivos finales. 

 

Las acciones inmediatas son las que prestan servicios a los objetivos finales y, por tanto, las unidades de obra de estas acciones resultan inductores idóneos para hacer llegar el costo de los factores consumidos en el proceso.

 

En esta fase, también se aplica el principio de proporcionalidad y se requiere disponer de las cuantías totales de servicios prestados por las acciones inmediatas a los objetivos finales del proceso.

Conclusión

La estrategia de acumulación de costos en un proceso productivo se divide en tres fases que permiten identificar y vincular los factores con las acciones que los consumen y con las unidades de obra que generan. 

 

Cada fase requiere disponer de las cuantías totales de servicios prestados por las acciones mediatas e inmediatas, así como aplicar la proporcionalidad basada en una base física.

Implementar esta estrategia puede ayudarte a mejorar la gestión de costos en tu empresa y tener una mejor comprensión de cómo se distribuyen los recursos en tu proceso productivo. ¡No dudes en ponerla en práctica!

Refuerza tu conocimiento con esta actividad interactiva en línea

Bibliografía

Cartier, E. (2017). Apuntes para una teoría del costo. 1ra Edición. Ciudad Autónoma de Buenos Aires. Argentina. Editorial La Ley.  Pp 140-145.

164 comentarios en “Las fases de Acumulación de Costos”

  20. nordvpn coupons inspiresensation

    Hey there would you mind sharing which blog platform
    you’re working with? I’m planning to start my own blog in the
    near future but I’m having a difficult time making a decision between BlogEngine/Wordpress/B2evolution and
    Drupal. The reason I ask is because your
    design seems different then most blogs and I’m looking for
    something completely unique. P.S Apologies for getting off-topic but I had to ask!

    My website … nordvpn coupons inspiresensation

    Responder
  36. nordvpn coupons inspiresensation

    Hey I know this is off topic but I was wondering if you knew of any
    widgets I could add to my blog that automatically tweet my newest twitter updates.

    I’ve been looking for a plug-in like this for quite
    some time and was hoping maybe you would have some
    experience with something like this. Please let me know if you run into anything.
    I truly enjoy reading your blog and I look forward to your new
    updates.

    Feel free to surf to my web site; nordvpn coupons inspiresensation

    Responder
  60. mens brown leather jacket

    Upgrade your wardrobe with our premium men’s brown leather jackets, designed for a blend of style and durability. Each jacket is crafted from high-quality leather, ensuring comfort and lasting wear. Perfect for any occasion, our brown leather jackets make a bold yet timeless statement.

    Responder
  73. website

    You’ve made some really good points there. I looked on the internet to find out more about the issue and found most individuals will go along with your views on this website.

    Responder
  82. Ralphphoca

    Этот информационный материал привлекает внимание множеством интересных деталей и необычных ракурсов. Мы предлагаем уникальные взгляды на привычные вещи и рассматриваем вопросы, которые волнуют общество. Будьте в курсе актуальных тем и расширяйте свои знания!
    Подробнее можно узнать тут – https://medalkoblog.ru/

    Responder
  123. cheap viagra

    After looking into a handful of the blog articles on your web site, I really appreciate your technique of writing a blog. I book-marked it to my bookmark webpage list and will be checking back in the near future. Please check out my website too and let me know what you think.

    Responder
  125. straight from the source

    The very next time I read a blog, Hopefully it doesn’t disappoint me as much as this one. After all, Yes, it was my choice to read through, however I actually believed you would probably have something interesting to talk about. All I hear is a bunch of whining about something you could fix if you were not too busy looking for attention.

    Responder
  126. site link

    Right here is the right webpage for anyone who wishes to understand this topic. You know so much its almost hard to argue with you (not that I really would want to…HaHa). You definitely put a brand new spin on a subject that has been discussed for a long time. Great stuff, just great.

    Responder
  127. Tera

    If you’re eager to start a Dianabol (Dbol) only cycle, you’ll have the ability to anticipate it to last eight week, with
    the primary 5 consisting of 30mg every day – earlier than heading
    into Post-Cycle Therapy (PCT). The standard rule
    for Anavar is to have an equal period of time both “on” and “off” the steroid.

    Additionally, it’s essential to have correct post-cycle therapy or PCT to take care of optimum
    well being. It is recommended to take Anavar dosage about minutes earlier than figuring out.

    This will permit sufficient time for the steroid to take effect and provide you with an extra enhance of
    power throughout your lifts. Anavar has a half-life of roughly 9
    hours, which suggests it stays in your system for about hours.

    Dianabol is an artificial anabolic steroid that is also referred to as Methandienone
    and Dbol. Dianabol is a steroid used by sportsmen and bodybuilders to extend strength, stamina,
    and muscular development. Mid-cycle labs provide you with a real-time snapshot of how
    your physique is handling the stress of anabolic use—especially
    with orals, excessive test doses, or compounds identified for
    suppressive or hepatotoxic results. Yes,
    anabolic steroids can have notable immunosuppressive effects in medical research (6).

    These supplements are created from natural extracts that can boost your muscle gains, endurance and allow you to work out harder for longer intervals of time.
    Publish Cycle Remedy entails taking medication which induce your physique to begin producing these
    hormones naturally to keep away from the side-effects. Maintaining your muscle positive
    aspects after the steroid cycle, additionally requires that you go in PCT.
    Discovering the safest steroid for you does not essentially mean a efficiency loss.

    The legal steroid options of right now are made to mimic the performance
    of steroids without sacrificing efficiency. If you are new to
    your first cycle of steroids, looking to acquire lean muscle, or looking for one of the best place to
    order steroids online – Tera – steroids for beginners, there’s a
    secure, authorized, and performing different.
    For cutting, a typical Testo Max dosage ranges from 300 to 500 mg per week.

    It comes with a range of extra potential unwanted aspect effects that not many different steroids will cause,
    a minimum of not to the extent that these opposed results can current themselves with Tren. A post-cycle remedy
    plan is important after using Parabolan as it’s going to bring
    about no much less than a reasonable suppression of testosterone.
    Nonetheless, in many instances, will most likely be high or complete suppression or shutdown.
    And if you’re stacking Tren Hex with some other suppressive compound, this impact shall be amplified.
    As we will see in the above instance cycles, Tren Hex stacks very well with a number of different steroids and, more
    typically than not, is stacked with a minimal of one other compound.

    Put simply, PCT works to prevent steroid unwanted effects and maintain these positive aspects you’ve earned during the
    cycle itself. So let’s start by taking a better have a look at
    how a steroid cycle works and the way to get started along with
    your first one. Despite being the primary performance-enhancing steroid to get banned in pro sport, Testosterone Enanthate still very
    a lot has its place amongst athletes and bodybuilders.

    Maintain in mind, there is not any ester that must be cleaved from
    the molecule, so 21 – 70 mg is literally 21 –
    70 mg in relation to endogenous production. The average pure male
    produces three mg to 10 mg of Testosterone per day, with
    the common being 6-7 mg per day. You both enhance the dosage, introduce other androgens on top
    of what you are already using, or you want to come off/greatly lower
    the dosage periodically to reset Myostatin. Even now,
    most of you guys know my TRT protocol is just 100 mg of Testosterone Propionate per week proper now (at least at the time
    of scripting this article). Currently, 1 million folks in Britain are believed to be
    taking steroids (6), and as much as 4 million of the US population (7).
    Although muscle definition will enhance on clenbuterol, muscle size will predominantly
    keep the same, with its anabolism being questionable in humans.
    This impact is attributable to Deca Durabolin’s ability to increase intracellular fluid on-cycle in addition to promote total anabolism.

    This duo is probably certainly one of the most potent mixtures for mass in our expertise.
    Anadrol is a poisonous steroid, so it is typically solely
    utilized by skilled steroid customers (unless novices take small doses).
    Newbies preferably opt for lighter compounds, corresponding to testosterone, throughout their first few cycles.

    You probably think the thing I get asked about the most is anabolic steroids (which ones, how much to make use of, whatever).
    However it’s the topic of post-cycle therapy (PCT) that I get questions about most often!!

    PCT is normally important for recovering from a steroid cycle1 and getting your natural testosterone levels back to the place they want to be.

    Responder
  129. genesismobile.it

    While there are numerous authorized steroids on the market, these 7 are the most effective.
    The ingredient in TBulk is Diindolylmethane which what is the best oral steroid
    – genesismobile.it – clinically
    confirmed to hurry up muscle growth and burn cussed belly fats by balancing estrogen levels in males.
    Second place on my list of one of the best legal steroids goes to D-Bal Max.

    D-Bal Max is a strong, all-natural supplement designed to mimic the muscle-building effects of Dianabol, a well-liked anabolic steroid.
    It combines scientifically-backed ingredients like branched-chain amino acids (BCAAs),
    whey protein complex, and 20-Hydroxyecdysterone
    to boost muscle development, power, and recovery.

    Not Like steroids, D-Bal Max is safe, authorized, and free from harmful
    unwanted effects. If you’ve obtained the time, nothing will
    beat a great exercise routine and diet! As An Alternative of counting on anabolic steroids or other
    muscle-building supplements, take the time you’ll need and follow these quick suggestions for natural steroid options.

    This product is a pure anabolic complement that helps you to bulk up without having submit cycle remedy (PCT) or support.
    It enhances recovery and protein synthesis, is usually secure and authorized to make use
    of. The merchandise mentioned are described as safer alternatives to anabolic steroids, with fewer unwanted facet
    effects. Nevertheless, it is at all times emphasized that they
    need to be used responsibly and along side correct
    coaching and vitamin. Unique to this mix is 20-HYDROXYECDYSTERONE, a naturally occurring plant steroid
    that provides surges in vitality ranges, testosterone amplification and little to no side effects.

    Testing positive for anabolic and androgenic steroids will lead to a ban from competitors and other penalties.

    Even after the passing of the Managed Substances Act
    in 1970 and the anabolic steroid laws in 1990, abroad pharmacies are readily selling anabolic steroids
    and shipping them on to users’ doorways. My analysis found
    that there have been not many places worldwide where anabolic steroids could be legally purchased as a result of many other countries have adopted some type of our Anabolic Steroids
    Management Act. One Other country where you ought
    to purchase anabolic steroids “legally” is Mexico. While there could also be prescription legal guidelines, they appear to be routinely ignored [2].
    It is legal to have anabolic steroids for private use and even import or export steroids if
    it is on your individual, which means no freight or courier.

    This highly effective supplement is considered one of the top legal steroids
    and helps users acquire lean muscle mass while enhancing their
    energy and endurance by lowering muscle soreness,
    in addition to working as a pure fats burner. The unique mix
    of potent ingredients also accelerates the fat-burning process in the body, reduces physical
    ache, and enhances the sooner recovery course
    of after intense coaching periods. Legal steroids are great alternate options to
    anabolic steroids for reaching important muscular development without the
    pink tape and terrible unwanted effects. These non-injectable options to steroids offer fewer unfavorable effects.
    The best authorized steroids function 100% pure substances that will help
    users develop muscle mass, burn fats, improve strength, and boost power.

    We solely recommend dietary supplements that comprise ingredients in quantities which are efficient.

    His findings, printed in the July 2007 problem of the Journal of Allergy and Medical
    Immunology, concluded that one traditional Chinese remedy works particularly nicely in the remedy of asthma
    2. In other words, androstenedione does not trigger liver
    injury; nevertheless, it causes modest modifications in lipid metabolism that worsen the current liver damage in the human physique.
    We scrutinized the dosage of every ingredient to make sure it’s both safe and
    effective.
    Yes, there are authorized alternate options to anabolic steroids, normally known as legal steroids,
    and their outcomes can resemble those of many identified anabolics.
    They might include elements like branched-chain amino acids and growth hormones to help customers
    gain muscle mass and enhance performance. DecaDuro is a legal steroid that provides a
    perfect answer for people who need important muscle positive
    aspects.
    Trending in the USA – Everyone’s speaking about these legal steroid alternatives.
    This product is designed for adults over the age of 18 who want
    to increase their endurance to complete longer,
    extra intensive workouts. The tablet is specially created to build muscle growth and improve muscular performance.
    It causes the muscular tissues to retain more nitrogen, which is
    important for protein synthesis. Extra nitrogen and protein immediately correlate to
    fast fat loss and big muscle development.
    Clenbutrol elevates the core physique temperature, which in turn enhances the
    resting metabolic fee.
    Ladies use it as a outcome of it not often causes virilization side effects and is even utilized by skilled execs because of its muscle-building
    and fat-burning effects. Ramsford Smith is a British Mr.
    Universe finalist and was topped Mr. Britain and Mr.
    Europe. He has over 30 years of bodybuilding experience and have become the primary pro
    bodybuilder to endorse Loopy Bulk. Subsequently, if prestigious athletes are pleased to endorse a complement company, it’s an indication that they’re trustworthy.
    This is particularly true with firms that mention the word ‘steroids,’ which is taboo within the health world.
    With that said, Anvarol accommodates prime quality fats burning ingredients corresponding to ATP, Wild Yam Root, and BCAAs.
    The formulation is total pretty weak and lacks efficiency,
    which is why it’s so far down on this list.

    The latter have been used as a model of megakaryocytes, which is the progenitor cell for platelets [85].
    Each cell lines had been incubated with androstenedione (250, 500,
    or 750 nM), testosterone (150 nM), or the vehicle
    for a period of forty eight h. The outcomes revealed that androstenedione is able to
    increasing the variety of TXA2 receptors in HEL cells,
    as well as in RASM cells, considerably, with no important change in affinity [84].

    Androstenedione has been identified in varied invertebrate (animals with out backbones) species and tissues
    [62]. Vertebrates and different invertebrates are
    identified for their capability to metabolize androstenedione to
    testosterone (T) by way of a 17β-hydroxysteroid dehydrogenase (17β-HSD)-catalyzed pathway [63].
    Moreover, the ratio of 17-reduced metabolites (DHT and T) versus DHA was greater in males (3–42) than that detected in females (0.13–0.78) in all cases and regardless of
    the sampling time [65].

    Responder
  160. klik disini

    Good post. I learn something totally new and challenging on sites I stumbleupon on a daily basis. It will always be exciting to read through articles from other writers and practice a little something from other sites.

    Responder
  161. xxx mom son fuck HD movies

    An outstanding share! I’ve just forwarded this onto a coworker who was doing a little research on this. And he actually bought me lunch simply because I discovered it for him… lol. So let me reword this…. Thank YOU for the meal!! But yeah, thanks for spending some time to talk about this issue here on your website.

    Responder
  162. pornhub

    Hello there, There’s no doubt that your blog could possibly be having browser compatibility issues. Whenever I look at your site in Safari, it looks fine however when opening in I.E., it’s got some overlapping issues. I just wanted to give you a quick heads up! Aside from that, wonderful blog.

    Responder
  164. click this link here now

    Oh my goodness! Incredible article dude! Many thanks, However I am encountering difficulties with your RSS. I don’t know the reason why I can’t join it. Is there anybody else getting identical RSS issues? Anyone that knows the answer will you kindly respond? Thanx!!

    Responder

Dejá un comentario

Tu dirección de correo electrónico no será publicada. Los campos obligatorios están marcados con *

error:
Scroll al inicio