Los diferentes tipos de costos fijos en la producción

233 comentarios / Acerca de la variabilidad de los Costos / Por

Introducción

En la producción, es común encontrar costos fijos que no varían en función de la cantidad de productos obtenidos. 

Estos costos fijos pueden ser generados por una demanda constante de “unidades de uso” del factor o por una limitación o restricción impuesta por el complejo de características propias del factor. 

En este post, hablaremos de los diferentes tipos de costos fijos según las causas generadoras de su “fijeza”.

Tabla de Contenido

¿Por qué algunos factores generan costos fijos?

Los factores que generan costos fijos pueden tener dos causas generadoras de su “fijeza”. 

 

La primera es una demanda constante de “unidades de uso” del factor que se traduce en consumos de “unidades elementales” equivalentes. 

 

La segunda causa es una limitación o restricción impuesta por el complejo de características propias del factor que impide que cantidades proporcionales de “unidades de uso” se traduzcan en “unidades elementales” equivalentes empleadas del mismo.

¿Qué son los costos fijos por demanda constante?

Los costos fijos por demanda constante son generados por factores que tienen una demanda periódica constante de “unidades de uso” del factor por parte del proceso de producción. 

 

En este caso, la demanda se traduce en consumos de “unidades elementales” equivalentes, lo que genera costos fijos que no varían en función de la cantidad de productos obtenidos.

¿Qué son los costos fijos por restricciones?

Los costos fijos por restricciones son generados por factores que presentan limitaciones o restricciones en su utilización que impiden una natural traslación de demandas proporcionales de “unidades de uso” en demandas proporcionales de “unidades elementales” del mismo. 

 

Estos factores pueden tener características intrínsecas que impiden una traslación de demandas proporcionales, lo que genera costos fijos que no varían en función de la cantidad de productos obtenidos.

¿Qué son los costos fijos por simultaneidad de restricciones?

Los factores que poseen simultáneamente las restricciones de “adquisición comprometida” y “no almacenabilidad” generan un tipo de costos fijos por restricciones que podrían denominarse “costos fijos por simultaneidad de restricciones”. 

 

En este caso, la restricción de “no almacenabilidad” podría ser salvada por la simultaneidad de la condición de “libre adquisición “del mismo. 

 

Así como un factor” no almacenable y de libre adquisición “, podrá generar costo variable o costos fijos de demanda constante según cuál sea el tipo de demanda que reciba del proceso de producción.

¿Qué son los costos fijos por indivisibilidad?

La “indivisibilidad” es una restricción insalvable y los factores que la poseen generan un tipo de costos fijos por restricciones que podrían denominarse “costos fijos por indivisibilidad”. 

 

En este caso, ante la restricción de “indivisibilidad” de un factor, se torna irrelevante la restricción de “adquisición comprometida”

Conclusión

En resumen, en la producción es común encontrar costos fijos que no varían en función de la cantidad de productos obtenidos. 

Estos costos pueden ser generados por una demanda constante de “unidades de uso” del factor o por una limitación o restricción impuesta por el complejo de características propias del factor. 

 

Los diferentes tipos de costos fijos incluyen costos fijos por demanda constante, costos fijos por restricciones, costos fijos por simultaneidad de restricciones y costos fijos por indivisibilidad. 

 

Entender estos conceptos puede ayudar a los productores a optimizar sus costos y mejorar la eficiencia de su producción.

Afianza tu aprendizaje con esta actividad interactiva

exam, student, graduation-3588192.jpg

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.

 
IR A LA ACTIVIDAD

Bibliografía

Cartier, E. (2017). Apuntes para una teoría del costo. 1ra Edición. Ciudad Autónoma de Buenos Aires. Argentina. Editorial La Ley.  Pp 92-94.

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