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¿Qué es la direccionalidad de los costos?
La clasificación de los costos según su direccionalidad se basa en el grado de precisión y claridad que se tenga respecto a la asignación de los factores a un objetivo específico.
Los costos directos corresponden a factores cuya apropiación a un objetivo determinado es posible realizarla en forma inequívoca, precisa y excluyente.
En contraposición, los costos indirectos corresponden a los factores que no brindan esta posibilidad.
La fase de combinación de los factores
El análisis de la direccionalidad de los costos se centra en la fase de combinación de los factores y no es relevante en la fase de disponibilidad del factor.
La posibilidad de una apropiación inequívoca, precisa y excluyente de un factor a una unidad de producto debe acreditarse desde el momento de empleo del factor en la fase de combinación hasta el momento de obtención del objetivo de producción.
Encadenamiento de las relaciones de productividad parciales y finales
En relación al encadenamiento de las relaciones de productividad parciales y finales, se establece que la viabilidad de una apropiación inequívoca de un factor a un objeto de costos dependerá de las características de los procesos de producción en que están involucrados y de las relaciones de productividad que los unen.
Por tanto, un factor será “directo” a un producto final en tanto pueda acreditarse que todas las relaciones de productividad parciales que los vinculan, tengan carácter unívoco.
De lo contrario, un factor será “indirecto” respecto de un producto final.
Prácticas complementarias para que un factor sea considerado como directo
Además, se menciona que existen costos que, pudiendo ser directos, no lo son como consecuencia del no ejercicio de ciertas prácticas complementarias, como los procedimientos de medición específica de los consumos de factores según el producto que lo demande.
Concusión
En resumen, la clasificación de los costos como directos e indirectos es fundamental en la gestión de costos, ya que permite distinguir la categoría de los costos según el grado de inmediatez y precisión con que sea posible atribuir el factor a un objetivo del proceso de producción elegido como “unidad de costeo”.
La viabilidad de una apropiación inequívoca de un factor a un objeto de costos dependerá de las características del proceso y las relaciones de productividad, y es necesario considerar ciertas prácticas complementarias para que un factor sea considerado como directo.
En conclusión, conocer y comprender la dirección de los costos en la gestión es esencial para optimizar los procesos de producción y mejorar la rentabilidad de la empresa.
Pon en práctica 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 128-130.
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