Los costos y las valoraciones de conveniencia y eficiencia

Introducción


La contabilidad patrimonial o financiera busca generar información para usuarios externos del ente, mientras que el sistema de valoraciones se enfoca en satisfacer las necesidades de los usuarios internos responsables de la gestión de la organización.

Tabla de Contenido

Tipos de gestión en organizaciones

 

La gestión de organizaciones se divide en dos tipos: la interna y la externa. 

 

La gestión interna se refiere a la actividad de empleo de las condiciones 

productivas en los procesos productivos de la empresa en relación con determinados objetivos impuestos a los operadores. 

 

La gestión externa, por otro lado, se refiere a actividades vinculadas a la adquisición de las condiciones productivas específicas o genéricas y a la cesión de los productos (venta).

 

Valoraciones de conveniencia

 

Dentro del campo de la gestión de organizaciones, las valoraciones de conveniencia de las acciones o actividades están relacionadas con la aptitud reconocida de un comportamiento o de un hecho para favorecer la realización (obtención) del fin perseguido. 

 

En general, estas valoraciones están relacionadas con la ponderación de las acciones de la gestión ya sean pasadas (valoraciones definitivas) o futuras (valoraciones preventivas) que se presentan como alternativas 

y que, por ende, implican la necesidad de una elección.

 

Valoraciones de conveniencia preventivas y definitivas

 

Las valoraciones de conveniencia preventivas se enfocan en responder preguntas como “¿Qué me conviene hacer para lograr el objetivo de X?” y corresponden a cuestiones propias de la fase de toma de decisiones. 

 

En las valoraciones de conveniencia definitivas, las preguntas de base serían: “¿Me convino hacer lo que hice (o lo que estoy haciendo) para lograr el objetivo X?”y corresponden a cuestiones propias de la fase de control.

 

Valoraciones de eficiencia

 

Por otro lado, las valoraciones de eficiencia de las acciones conciernen a la racionalidad de un comportamiento dado (acciones/actividades), independientemente del fin perseguido. 

 

En las valoraciones de eficiencia, las preguntas de base serían: “¿Lo que hice (o lo que estoy haciendo) lo hice (o lo estoy haciendo) del mejor modo?” y corresponden a cuestiones propias del control de gestión operativo.

 

Conclusión

 

En resumen, las valoraciones en la gestión de organizaciones son importantes para proporcionar información útil para la toma de decisiones y el control de gestión operativo. 

 

Se dividen en valoraciones de conveniencia y valoraciones de eficiencia, y cada una se enfoca en responder preguntas específicas para mejorar la eficacia y eficiencia de las operaciones de la organización.

Refuerza tus conocimientos con esta actividad interactiva

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.

question mark, pile, questions-2492009.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 71-74.

4 comentarios en “Los costos y las valoraciones de conveniencia y eficiencia”

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