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.

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.
Wow, amazing blog format! How long have you been blogging for?
you make blogging look easy. The total glance of your site is fantastic, as neatly as the content!
Regular exercise, including weight lifting and cardiovascular exercise, might
help improve power, endurance, and general bodily efficiency.
It also binds very well to sex hormone-binding globulin (SHBG) which implies when you use it in a stack it’s going to help the opposite steroids
work even better. It is important to take care of a balanced diet that helps your targets, whether it’s muscle achieve,
fats loss, or performance enhancement. Focus on consuming adequate protein, wholesome fats, and
quite so much of fruits and vegetables to supply your
body with the required nutrients for optimum outcomes.
Anavar, also referred to as Oxandrolone, is a synthetic
anabolic androgenic steroid (AAS) that gained popularity within the health and bodybuilding community.
Initially developed within the 1960s, Anavar was primarily used for medical functions, such as treating muscle wasting illnesses and selling weight gain after surgery or an infection. Nonetheless, its distinctive properties and memorable
results on performance enhancement shortly captured the attention of athletes seeking an edge of their
endeavors.
Thus, bodybuilders generally slowly enhance the dose each few days till reaching a most dose.
Regardless Of a modest dose, we find Winstrol continues to provide
important anabolism and fat loss because of the efficiency of the compound.
We generally observe this sort of chopping stack when bodybuilders are preparing
for a competition, trying to reduce body fats and preserve muscle tissue.
This article will focus on standard doses of Anavar however emphasizes that individuals should consult
with healthcare professionals earlier than contemplating steroid use, as each person’s well being
status and dangers range. The army typically does not test for anabolic steroids, as it is
typically an costly take a look at.
Once More, it must be emphasized that extreme doses were used,
and so far as anybody knows so far, it’s the very excessive dose of Cardarine that resulted in cancer growth.
Might this probably happen in humans who repeatedly use decrease
doses of Cardarine? The proven fact that Cardarine has some activity that results in most cancers formation, even if solely at extra doses, makes it a compound many will assume twice about using.
The offending research that led to the discontinuing
analysis on Cardarine concerned mice who got
very excessive doses of Cardarine. Though the physical efficiency of the mice was considered significantly enhanced, they rapidly developed cancers
in several organs at these very excessive doses. As a end result, Cardarine was not deemed
protected for further analysis with people. Normally, I’d want
to discuss individually about the unwanted effects of any PED because it pertains to
females and males as a end result of, as you’d certainly know, antagonistic
effects could be very different.
While these methods might help cut back risks and unwanted facet effects, it’s essential to understand that the
use of anabolic steroids carries inherent risks, much
like other medications. Simply as antibiotics, flu medicine, and
just about all medicines can have potential side effects, anabolic
steroids additionally pose potential dangers if misused or taken in extra.
To get the best results from our product, it’s essential to follow the recommended dosage strictly and keep away from overuse.
Before initiating Anavar use, consult with a educated healthcare
professional who makes a speciality of sports drugs or endocrinology.
They can present useful insights, assess your particular person circumstances, and guide
you through the process. However, it is important to remember that the dosage might differ relying on several
elements such as age, weight, gender, and the purpose of utilizing Anavar.
If you’re wondering what to avoid when taking Anavar, something that would harm the
liver is high on the record.
This can rival some steroids and SARMs, and even the well-known fats burner,
Clenbuterol. But you’ll must work hard to get that stage of fat loss in such a
brief house of time and work onerous to maintain it off as
soon as your cycle ends. Both compounds will enhance your endurance and cardio performance to a really high
stage. This is an ideal fats loss and performance enhancement stack with
minimal side effects.
The second group, which took the next dose of 40 mg, experienced a 33% lower in HDL while elevating LDL
levels by roughly 30%. Males who obtained eighty mg of Anavar
per day skilled a 50% decline in HDL levels.
Nonetheless, it isn’t merely strength and endurance athletes that will profit
from Anavar, with some sprinters, swimmers, and boxers additionally
using Anavar to gain a aggressive edge. Our expertise and medical research point out that elevated liver enzymes generally return to normal following cycle cessation (11).
Anavar has a big impact on strength, despite being
a cutting steroid and never causing dramatic weight acquire.
Whether Or Not you’re an athlete or a bodybuilder trying to get that
extra edge in competition or efficiency occasions – this
blog post has all you need on the topic so remember to maintain studying.
Together With loads of healthy fat in the diet will add to risk reduction. Negative adjustments
to cholesterol levels, as can be caused by Anavar, can heighten your
risk of heart-related illness and even stroke.
In some people, LDL ranges could also be elevated
(this is the “bad” type of cholesterol), whereas the “good”
ldl cholesterol of HDL is decreased.
Drostanolone, the father or mother hormone of Masteron, is a DHT (dihydrotestosterone) derivative.
Its anabolic ranking is considerably larger than testosterone, which provides
the muscle-enhancing effects wanted by bodybuilders. The androgenic rating of Masteron can be
substantial, although it does not convert to estrogen, minimizing sure side effects.
If cycles are used sparingly, we now have seen hair loss reverse post-cycle; nonetheless, if somebody aggressively
makes use of these steroids long-term, hair loss may
be everlasting. Oily pores and skin isn’t something to be involved about; however, acne may be severe and excessive
in users who are genetically prone to it. Hair loss, thinning, or recession on the
scalp is frequent when utilizing these two steroids
because of heightened ranges of DHT (causing damaged hair follicles).
With the right data, customers can better
achieve their well being and fitness objectives.
It’s important for bodybuilders and athletes to weigh the benefits and risks.
Different benefits of Anavar include enhancing stamina and vitality because it boosts red blood cells.
The joint benefits of Anavar make it stand out above other slicing steroids and is considered
one of my favourite issues about Anavar. Despite its popularity as a extremely effective steroid, it’s still a relatively delicate oral in contrast with different compounds.
Anavar can produce some delicate androgenic effects in men,
and hair loss can be certainly one of these issues for males who have a genetic predisposition to baldness.
References:
steroids are good for you
I’m extremely inspired along with your writing abilities and also with the format to your blog. Is that this a paid topic or did you customize it yourself? Anyway stay up the excellent high quality writing, it is rare to see a nice weblog like this one these days!