Introducción
Cuando se trata de determinar el costo de producción de un producto, es fundamental tener en cuenta los factores que se consumen en el proceso productivo.
Pero, ¿cuánto de cada factor debe considerarse necesario consumir?
En este artículo, vamos a explorar dos posibles respuestas a esta pregunta.
Tabla de Contenido
Modelo de Costeo Resultante
El primer modelo de costeo, conocido como “modelo de costeo resultante”, asume que todo lo que ha sido consumido en el proceso de producción para obtener el producto es necesario y, por tanto, debe ser considerado en el costo de producción.
Este modelo considera que la sola circunstancia de haber sido consumido otorga la condición de “necesario” al factor y habilita su derivación como costo de los objetivos obtenidos.
Modelo de Costeo Normalizado
El primer modelo de costeo, conocido como “modelo de costeo resultante”, asume que todo lo que ha sido consumido en el proceso de producción para obtener el producto es necesario y, por tanto, debe ser considerado en el costo de producción.
Este modelo considera que la sola circunstancia de haber sido consumido otorga la condición de “necesario” al factor y habilita su derivación como costo de los objetivos obtenidos.
Modelo de Costeo Normalizado
Por otro lado, el segundo modelo de costeo, llamado “modelo de costeo normalizado”, establece que sólo debe considerarse lo que sea usual consumir conforme a pautas consideradas normales para desarrollar las acciones del proceso de producción de donde surge el objeto costeado.
Este modelo exige que el consumo responda a pautas lógicas predefinidas, tanto en lo referente a las cuantías físicas como en lo erogado para disponer de cada unidad factor para su empleo en la función de producción.
Diferencias entre los Modelos
El modelo normalizado sólo habilita la derivación como costo de los objetivos obtenidos a aquella porción “normal” de consumo del factor, mientras que considera la “excedencia” no como costo de los objetivos obtenidos, sino como costo de otros resultados no necesariamente perseguidos o deseados.
Es importante tener en cuenta que la denominación “excedente” se emplea para denotar la disparidad entre el consumo efectivo y el consumo normal de un factor, lo que no necesariamente implica que la cantidad del primero deba ser superior a la del segundo.
Elección del Modelo de Costeo
La elección del modelo de costeo a utilizar dependerá de las necesidades de la empresa y de los objetivos que se quieran alcanzar.
Ambos modelos tienen ventajas y desventajas, y es importante evaluar cuidadosamente cuál es el más adecuado para cada situación.
Conclusiones
En resumen, el costo de producción de un producto depende en gran medida de los factores que se consumen en el proceso productivo.
La pregunta sobre cuánto de cada factor debe considerarse necesario consumir puede tener dos respuestas posibles: el modelo de costeo resultante y el modelo de costeo normalizado.
Cada uno tiene sus ventajas y desventajas, y es importante evaluar cuidadosamente cuál es el más adecuado para cada situación.
En definitiva, lo importante es entender estos conceptos clave y tomar decisiones informadas en la gestión empresarial.
¡Repasa y aprende de manera interactiva con esta actividad!
Bibliografía
Cartier, E. (2017). Apuntes para una teoría del costo. 1ra Edición. Ciudad Autónoma de Buenos Aires. Argentina. Editorial La Ley. Pp 100-102.
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