En el ámbito empresarial, la información de costos es esencial para la toma de decisiones estratégicas.
Sin embargo, esta información puede ser generada por diferentes sistemas de información con finalidades divergentes.
En este artículo, analizaremos dos perspectivas diferentes en las que se puede observar los costos en las empresas de producción y cómo pueden influir en la gestión empresarial.
La primera perspectiva es la denominada determinación de la renta de la empresa, que se refiere a la contabilidad financiera o patrimonial.
Este sistema busca apreciar la renta a medio o largo plazo, es decir, la evolución de los resultados de la empresa en el tiempo y la explicación de su riqueza o patrimonio en diferentes momentos de su vida.
En este sistema, los costos son calculados basados en valores negociados
o negociables, que cumplen con la exigencia de seguridad y veracidad.
En resumen, el objetivo de este sistema es determinar la rentabilidad de la empresa a largo plazo.
La segunda perspectiva es el denominado sistema de valoraciones de la empresa, que apunta a la determinación de la conveniencia económica y la
eficiencia en el desarrollo de actividades concretas.
En este sistema, los costos son determinaciones sobre la base de valores típicamente no negociados, que surgen de una pluralidad de precios de posible adopción, cuya elección depende del objetivo de las estimaciones.
En resumen, el objetivo de este sistema es determinar la conveniencia económica y eficiencia en la realización de actividades concretas.
Es importante destacar que estos dos sistemas de información son disímiles, pero complementarios.
La doctrina alemana ha dado importancia a la diferenciación entre la información de costos que deriva de uno y otro sistema.
Schmalebach llama “Kosten” a los costos en el sistema de la determinación
de la renta y “Aufwand” a los costos en el sistema de valoraciones de la empresa.
En conclusión, la información de costos en el ámbito empresarial puede ser generada por diferentes sistemas de información con finalidades divergentes.
Es importante distinguir entre ellos para comprender y utilizar correctamente dicha información.
La determinación de la renta de la empresa busca apreciar la rentabilidad a largo plazo, mientras que el sistema de valoraciones de la empresa busca determinar la conveniencia económica y eficiencia en la realización de actividades concretas.
Ambos sistemas son complementarios y fundamentales para la toma de decisiones empresariales.
Pon en práctica lo aprendido con esta actividad
Bibliografia
Cartier, E. (2017). Apuntes para una teoría del costo. 1ra Edición. Ciudad Autónoma de Buenos Aires. Argentina. Editorial La Ley. Pp 61-62.
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