Hablemos sobre las técnicas para determinar costos. Para ello, es necesario responder dos preguntas:
¿Cuáles factores deben considerarse necesarios para producir? y ¿Cuánto de cada factor debe considerarse necesario consumir?
Para responder a estas preguntas, podemos decir que existen cuatro modelos básicos:
El modelo de costeo variable, el modelo de costeo completo, el modelo de costeo normalizado y el modelo de costeo resultante.
Sin embargo, estos modelos no operan autónomamente y deben combinarse de a pares.
Es importante destacar que la secuencia para responder a las preguntas es primero la correspondiente a la “necesidad cualitativa” y luego la pregunta sobre la “necesidad cuantitativa”.
Es decir, primero se definen los factores considerados “cualitativamente necesarios” para la obtención del objetivo de producción y luego se define la cuantía física necesaria y la cuantía necesaria del componente monetario.
Las combinaciones posibles de los modelos básicos son cuatro:
El modelo de costeo variable resultante, el modelo de costeo completo resultante, el modelo de costeo variable normalizado y el modelo de costeo completo normalizado.
Todos estos modelos se proponen “costear los objetivos surgidos de los procesos de producción”, pero difieren en cómo lo hacen, lo que lleva a diferentes resoluciones particulares y disímiles de la “ecuación general del costo”.
En resumen, la determinación de costos es un proceso que requiere la combinación de modelos básicos para responder a las preguntas de “cuáles factores deben considerarse necesarios para producir” y “cuánto de cada factor debe considerarse necesario consumir”.
Los cuatro modelos básicos deben combinarse de a pares y cada combinación produce diferentes resoluciones particulares y disímiles de la ecuación general del costo.
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 104-105
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