Reconocimiento de beneficios: ¿Valuación al costo o valores corrientes?

Introducción:

 

El reconocimiento de beneficios es un tema fundamental en contabilidad, y existen diferentes enfoques para abordarlo. 

 

En este artículo, exploraremos dos alternativas: el principio de valuación al costo” y la “teoría de los valores corrientes”

 

Además, veremos la importancia de los cálculos de costos para la determinación de la renta.

Tabla de Contenido

Principio de valuación al costo

 

Este enfoque es el tradicionalmente adoptado en los sistemas de contabilidad patrimonial. 

 

Su objetivo es reconocer el beneficio solo en el momento de la venta del producto. 

 

Para ello, se confronta el precio negociado en el mercado, en concepto de ventas,  con los precios negociados en los mercados de factores por los recursos empleados en la producción.

 

Teoría de los valores corrientes

 

Esta alternativa permite el reconocimiento de incrementos de patrimonio 

(beneficios) aún cuando no hay operaciones de venta de productos. 

 

Se pueden registrar tres resultados diferenciados: el resultado de la función de adquisición, el resultado de la función de transformación y el resultado de la función de venta. 

 

Los valores corrientes son precios negociables, por lo que son objetivables para el sistema de la renta.

 

Cálculos de costos para la determinación de la renta

 

La determinación de la renta se basa en cantidades físicas de empleo efectivo de factores y precios negociados o negociables de los factores 

empleados. 

 

Los cálculos de costos son esenciales para este proceso y están siempre 

referidos a un escenario real concreto y determinado.

 

En conclusión, el reconocimiento de beneficios en contabilidad puede abordarse de diferentes maneras. 

 

El “principio de valuación al costo” reconoce el beneficio solo en el 

momento de la venta, mientras que la “teoría de los valores corrientes”

permite registrar incrementos de patrimonio en distintas etapas del 

proceso de producción. 

 

Además, es importante tener en cuenta los cálculos de costos para la determinación de la renta. 

 

En definitiva, cada enfoque tiene sus ventajas y desventajas, por lo que es importante elegir el adecuado para cada situación.

Pon en práctica lo aprendido con esta actividad

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.

board, school, university-2450236.jpg

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.

Bibliografía

Cartier, E. (2017). Apuntes para una teoría del costo. 1ra Edición. Ciudad Autónoma de Buenos Aires. Argentina. Editorial La Ley.  Pp 68-70.

3 comentarios en “Reconocimiento de beneficios: ¿Valuación al costo o valores corrientes?”

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