Introducción
La economía distingue entre dos categorías de “espacios temporales”: el corto y largo plazo.
En el corto plazo, las empresas no pueden cambiar su estructura de producción y solo pueden ajustar los volúmenes de producción alterando el consumo de factores variables.
En el largo plazo, las empresas pueden ajustar su estructura productiva y sus niveles de empleo para encontrar la combinación más eficiente para la producción.
Table of Contents
Función de costo total a largo plazo y rendimientos de escala
Los economistas afirman que a largo plazo, todos los costos son variables y ninguno es fijo.
La función de costo total a largo plazo muestra que los costos fijos no existen en este período, ya que las empresas pueden ajustar todos los factores de producción en la búsqueda de la combinación más eficiente.
La función de costo total es creciente aunque no lineal debido a los rendimientos de escala, que pueden ser constantes, crecientes o decrecientes.
Estos rendimientos explican los rangos en los que se verifican economías o deseconomías de escala.
Análisis de variabilidad de costos en el corto plazo
En el corto plazo, los análisis de costos están referidos a situaciones concretas y las condiciones de producción son un dato.
La restricción de ajustes en la estructura productiva y sus niveles de ocupación implica que los análisis de variabilidad de costos no pueden extender sus conclusiones más allá de los volúmenes correspondientes al rango observado.
Categoría de factores semifijos o semivariables
La categoría de semifijos o semivariables se refiere a factores con índices de correlación intermedios, que pueden presentar comportamientos variables o fijos dependiendo de la elección de las variables aleatorias de correlación.
La categoría puede presentar un sustento conceptual, pero en la práctica, su aplicación puede ser abstracta en el corto plazo.
Conclusiones
En resumen, la distinción entre el corto y largo plazo en la economía y su impacto en los costos de producción son conceptos fundamentales para entender la gestión de empresas.
Los análisis de costos deben estar referidos a situaciones concretas y tener en cuenta la estructura operativa implícita.
Además, la categoría de semifijos o semivariables puede tener un sustento conceptual, pero en la práctica, su aplicación puede ser abstracta en el corto plazo.
Comprender estos conceptos es crucial para tomar decisiones informadas en la gestión de empresas y maximizar la eficiencia en la producción
Pon en practica 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 82-88.
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