En un proceso productivo, es necesario acumular los costos de forma coherente para conocer el valor de producción y el margen de ganancia. Para lograrlo, se deben encontrar caminos que conecten los factores con los objetivos en el territorio del proceso.
En este sentido, la naturaleza del proceso productivo influye en la forma en que se realiza la acumulación de costos. Existen dos tipos de procesos productivos que determinan la forma en que se acumulan los costos: aquellos que permiten la individualización del objetivo durante el proceso y aquellos que no lo permiten.
En los procesos que permiten la individualización del objetivo, cada unidad de producto puede ser identificada a lo largo del flujo de su producción. De esta forma, es posible acumular los costos de forma específica en cada unidad o lote de unidades, lo que se conoce como “acumulación específica“. Este tipo de proceso de producción se categoriza como “flujo intermitente“.
Por otro lado, en los procesos que no permiten la individualización del objetivo, no es posible identificar cada unidad de producto a lo largo del flujo de producción. En este caso, se emplea una acumulación global periódica, donde los valores correspondientes a los factores consumidos en un período determinado se vinculan con el conjunto de unidades producidas en el mismo período. Este tipo de proceso de producción se categoriza como “flujo en línea“.
Es importante destacar que la forma en que se acumulan los costos en un proceso productivo dependerá de la naturaleza del proceso y de su capacidad para identificar individualmente las unidades de producto a lo largo del flujo de producción.
En conclusión, conocer la forma en que se acumulan los costos en un proceso productivo es fundamental para determinar el valor de producción y el margen de ganancia. Al entender la naturaleza del proceso y su capacidad para identificar las unidades de producto, se podrá elegir la forma de acumulación más adecuada y obtener un resultado óptimo en la gestión de costos.
Bibliografía
Cartier, E. (2017). Apuntes para una teoría del costo. 1ra Edición. Ciudad Autónoma de Buenos Aires. Argentina. Editorial La Ley. Pp 145-147.
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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