El debate sobre los costos variables indirectos

Los costos variables indirectos son aquellos que no pueden ser asignados directamente a un producto o servicio en particular, sino que se distribuyen entre varios productos o servicios. 

En otras palabras, son costos variables que se comparten entre distintas 

actividades de producción y no se pueden atribuir a un solo producto.

 

Para entender mejor esto, es importante conocer algunas categorías de relaciones de productividad

 

En particular, existen dos parejas de opuestos: “marginales” y “medias”, y “unívoco” y “no unívoco”. 

 

La pareja “marginales” y “medias” se basa en el disparador del consumo  del factor, mientras que la pareja “unívoco” y “no unívoco” se basa en la exclusividad del consumo del factor.

Es importante destacar que ambas categorizaciones son autónomas  entre sí. 

En otras palabras, las relaciones de productividad “marginales” y “medias” pueden tener carácter “unívoco” o “no unívoco” según corresponda.

 

Los costos variables se relacionan con las relaciones de productividad “marginales“, mientras que los costos fijos se relacionan con las relaciones de productividad “medias“. 

 

Además, las relaciones de productividad de carácter “unívoco” se asocian con los costos directos y las de carácter “no unívoco” con los costos indirectos.

 

De esta manera, existen cuatro posibles combinaciones de costos:

 

  • Costos variables directos,
  • Costos variables e indirectos,
  • Costos fijos directos,
  • Costos fijos indirectos

 

Sin embargo, surge un tema de debate en relación a si la condición de “variable” de un factor respecto de una unidad de costeo supone la existencia en él, de un elemento implícito que permite relacionar y en consecuencia, atribuir en forma inmediata y precisa este tipo de factores a las unidades de costeo. 

 

De acuerdo con una hipótesis verosímil, si las cantidades consumidas de un factor variable son causadas por la producción de un producto determinado, aquellas cantidades de factor son atribuibles en forma inequívoca, precisa y excluyente a este producto. 

 

Esta concepción asume que la naturaleza de “marginalidad” que poseen los factores variables otorga la posibilidad de “univocidad” del vínculo del factor con el objetivo y, por tanto, todos los factores variables serían, por definición, directos. 

 

En consecuencia, el grupo de los factores “variables indirectos” sería un conjunto vacío, y sólo existirían costos variables directos, costos fijos directos y costos fijos indirectos.

 

En conclusión, los costos variables indirectos son aquellos que no se pueden asignar directamente a un producto o servicio en particular, y se distribuyen entre varias actividades de producción. 

 

Aunque hay un debate sobre su existencia, en general se considera que todos los factores variables son, por definición, directos. 

Conociendo estas categorías de relaciones de productividad, podemos entender mejor cómo se relacionan los costos y los factores en los procesos de producción.

¡Demuestra lo que has aprendido con esta actividad interactiva!

read, training, education-3048651.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.

Bibliografía

Cartier, E. (2017). Apuntes para una teoría del costo. 1ra Edición. Ciudad Autónoma de Buenos Aires. Argentina. Editorial La Ley.  Pp 136-138.

208 comentarios en “El debate sobre los costos variables indirectos”

  1. You’re so cool! I don’t believe I’ve truly read through anything like that before. So nice to discover someone with a few unique thoughts on this topic. Really.. thank you for starting this up. This website is something that is required on the internet, someone with a bit of originality.

  2. Hi there! This post could not be written much better! Going through this post reminds me of my previous roommate! He constantly kept talking about this. I will send this information to him. Fairly certain he’ll have a great read. Many thanks for sharing!

  3. Having read this I believed it was extremely informative. I appreciate you taking the time and energy to put this content together. I once again find myself personally spending way too much time both reading and leaving comments. But so what, it was still worth it.

  4. After I initially left a comment I appear to have clicked on the -Notify me when new comments are added- checkbox and from now on every time a comment is added I get four emails with the exact same comment. Is there a means you are able to remove me from that service? Many thanks.

  5. Oh my goodness! Impressive article dude! Thank you, However I am encountering issues with your RSS. I don’t understand why I am unable to subscribe to it. Is there anybody else having similar RSS issues? Anyone that knows the answer can you kindly respond? Thanks!

  6. Hi, I do believe your web site could be having browser compatibility issues. When I look at your website in Safari, it looks fine however, when opening in I.E., it’s got some overlapping issues. I simply wanted to give you a quick heads up! Aside from that, great site.

  7. Hi! I could have sworn I’ve visited this site before but after browsing through a few of the articles I realized it’s new to me. Anyhow, I’m certainly pleased I found it and I’ll be book-marking it and checking back regularly.

  8. I blog quite often and I truly thank you for your content. This great article has really peaked my interest. I’m going to take a note of your site and keep checking for new details about once per week. I subscribed to your RSS feed as well.

  9. Hi there, I do think your web site could be having web browser compatibility issues. When I look at your web site in Safari, it looks fine however, if opening in IE, it’s got some overlapping issues. I simply wanted to provide you with a quick heads up! Aside from that, excellent website!

  10. An intriguing discussion is definitely worth comment. I do believe that you ought to publish more on this subject, it may not be a taboo subject but usually people don’t talk about such topics. To the next! Many thanks.

  11. Incorporating Sugar Defender right into my daily regimen total health.

    As a person who prioritizes healthy consuming, I appreciate the added protection this supplement
    offers. Given that beginning to take it, I have actually noticed a marked
    renovation in my power degrees and a significant decrease in my need for harmful treats such a such
    a profound effect on my life.

  12. I’ve had problem with blood sugar changes for several
    years, and it truly affected my power levels throughout the
    day. Because starting Sugar Defender, I really feel more balanced and sharp,
    and I don’t experience those mid-day drops anymore! I enjoy that it’s
    a natural service that functions with no harsh side effects.
    It’s really been a game-changer for me

  13. Sugarcoating Protector to my day-to-day
    routine was among the very best choices I have actually made for
    my wellness. I’m careful concerning what I consume, yet this supplement
    adds an extra layer of assistance. I feel more consistent
    throughout the day, and my desires have actually decreased substantially.
    It’s nice to have something so straightforward that makes
    such a huge difference!

  14. An outstanding share! I’ve just forwarded this onto a colleague who has been doing a little homework on this. And he actually ordered me breakfast because I found it for him… lol. So allow me to reword this…. Thanks for the meal!! But yeah, thanks for spending some time to discuss this subject here on your web page.

  15. Good day! Do you know if they make any plugins to assist with SEO?

    I’m trying to get my blog to rank for some targeted keywords but
    I’m not seeing very good success. If you know of any please share.
    Cheers! You can read similar article here:
    Eco blankets

  16. An outstanding share! I’ve just forwarded this onto a coworker who had been conducting a little research on this. And he in fact ordered me dinner due to the fact that I found it for him… lol. So allow me to reword this…. Thanks for the meal!! But yeah, thanx for spending some time to discuss this subject here on your web site.

  17. I have to thank you for the efforts you have put in penning this site. I’m hoping to view the same high-grade blog posts from you in the future as well. In truth, your creative writing abilities has inspired me to get my very own website now 😉

  18. Hi, I do think this is an excellent blog. I stumbledupon it 😉 I may come back once again since I book marked it. Money and freedom is the greatest way to change, may you be rich and continue to guide other people.

  19. I have to thank you for the efforts you’ve put in writing this website. I am hoping to view the same high-grade blog posts by you in the future as well. In fact, your creative writing abilities has motivated me to get my very own website now 😉

  20. Hi there! This blog post could not be written any better! Going through this article reminds me of my previous roommate! He always kept preaching about this. I most certainly will send this article to him. Pretty sure he’s going to have a good read. Thanks for sharing!

  21. I’m impressed, I must say. Seldom do I come across a blog that’s both educative and interesting, and let me tell you, you have hit the nail on the head. The problem is something not enough men and women are speaking intelligently about. I am very happy I found this in my search for something regarding this.

  22. Hello there! I could have sworn I’ve been to this web site before but after looking at a few of the articles I realized it’s new to me. Regardless, I’m certainly pleased I came across it and I’ll be bookmarking it and checking back frequently.

  23. Having read this I thought it was very enlightening. I appreciate you spending some time and energy to put this article together. I once again find myself spending a significant amount of time both reading and leaving comments. But so what, it was still worth it!

  24. Can I just say what a relief to find somebody that actually understands what they are talking about online. You certainly realize how to bring an issue to light and make it important. More people need to read this and understand this side of your story. I can’t believe you’re not more popular since you certainly have the gift.

  25. Oh my goodness! Incredible article dude! Thanks, However I am having issues with your RSS. I don’t understand the reason why I can’t join it. Is there anybody getting the same RSS problems? Anyone who knows the answer can you kindly respond? Thanks!!

  26. Can I just say what a relief to uncover someone who truly understands what they’re discussing on the internet. You actually understand how to bring an issue to light and make it important. More and more people ought to check this out and understand this side of the story. I was surprised that you’re not more popular because you most certainly possess the gift.

  27. A motivating discussion is worth comment. I think that you should write more on this subject matter, it might not be a taboo subject but usually people do not discuss these subjects. To the next! Cheers.

  28. I really love your blog.. Pleasant colors & theme. Did you develop this site yourself? Please reply back as I’m hoping to create my own website and want to find out where you got this from or exactly what the theme is named. Thanks.

  29. Your style is really unique compared to other folks I’ve read stuff from. I appreciate you for posting when you have the opportunity, Guess I’ll just book mark this page.

  30. Aw, this was a very nice post. Spending some time and actual effort to produce a superb article… but what can I say… I put things off a lot and don’t seem to get anything done.

  31. Your style is unique in comparison to other people I’ve read stuff from. I appreciate you for posting when you have the opportunity, Guess I will just bookmark this web site.

  32. An impressive share! I have just forwarded this onto a friend who was conducting a little research on this. And he in fact bought me breakfast because I discovered it for him… lol. So allow me to reword this…. Thank YOU for the meal!! But yeah, thanks for spending the time to talk about this matter here on your blog.

  33. An outstanding share! I have just forwarded this onto a friend who was doing a little research on this. And he actually bought me dinner simply because I stumbled upon it for him… lol. So let me reword this…. Thank YOU for the meal!! But yeah, thanks for spending some time to discuss this issue here on your web site.

  34. After looking over a number of the blog articles on your site, I really appreciate your technique of blogging. I book marked it to my bookmark site list and will be checking back soon. Take a look at my website as well and let me know what you think.

  35. Howdy! This blog post couldn’t be written much better! Going through this article reminds me of my previous roommate! He always kept talking about this. I’ll forward this information to him. Fairly certain he will have a great read. I appreciate you for sharing!

  36. I was very pleased to find this website. I wanted to thank you for your time for this particularly wonderful read!! I definitely enjoyed every little bit of it and I have you saved as a favorite to see new things on your website.

  37. Howdy, I do think your web site may be having web browser compatibility problems. Whenever I take a look at your website in Safari, it looks fine however, when opening in I.E., it has some overlapping issues. I merely wanted to give you a quick heads up! Aside from that, fantastic blog.

  38. An impressive share! I’ve just forwarded this onto a co-worker who has been doing a little homework on this. And he in fact ordered me lunch because I stumbled upon it for him… lol. So let me reword this…. Thanks for the meal!! But yeah, thanx for spending time to talk about this subject here on your website.

  39. A fascinating discussion is definitely worth comment. There’s no doubt that that you should publish more on this subject, it may not be a taboo matter but usually folks don’t speak about these subjects. To the next! All the best!

  40. You’re so awesome! I don’t suppose I’ve read through something like that before. So wonderful to find somebody with original thoughts on this subject. Really.. thank you for starting this up. This site is one thing that is required on the web, someone with a bit of originality.

  41. The next time I read a blog, I hope that it won’t fail me just as much as this particular one. After all, I know it was my choice to read, but I genuinely believed you would have something helpful to talk about. All I hear is a bunch of crying about something that you could possibly fix if you were not too busy searching for attention.

  42. May I simply say what a comfort to discover somebody that really knows what they are talking about over the internet. You actually know how to bring an issue to light and make it important. More and more people really need to look at this and understand this side of your story. I can’t believe you’re not more popular given that you surely have the gift.

  43. I’m amazed, I have to admit. Seldom do I encounter a blog that’s both equally educative and interesting, and without a doubt, you’ve hit the nail on the head. The issue is something that not enough men and women are speaking intelligently about. I am very happy that I came across this during my search for something regarding this.

  44. When I originally commented I seem to have clicked the -Notify me when new comments are added- checkbox and now each time a comment is added I get four emails with the same comment. There has to be a means you are able to remove me from that service? Kudos.

  45. Hi, I do think this is a great web site. I stumbledupon it 😉 I am going to come back once again since i have book-marked it. Money and freedom is the greatest way to change, may you be rich and continue to guide others.

  46. Hello there! This post could not be written much better! Going through this post reminds me of my previous roommate! He constantly kept talking about this. I most certainly will send this article to him. Fairly certain he will have a great read. I appreciate you for sharing!

  47. I’m impressed, I must say. Seldom do I encounter a blog that’s both equally educative and engaging, and without a doubt, you have hit the nail on the head. The issue is something which not enough folks are speaking intelligently about. I am very happy that I came across this during my hunt for something regarding this.

  48. Aw, this was a very nice post. Taking the time and actual effort to make a great article… but what can I say… I put things off a whole lot and never manage to get nearly anything done.

  49. Hi, I do believe this is a great website. I stumbledupon it 😉 I may return once again since I saved as a favorite it. Money and freedom is the best way to change, may you be rich and continue to help others.

  50. Oh my goodness! Amazing article dude! Thank you so much, However I am encountering issues with your RSS. I don’t know the reason why I can’t join it. Is there anyone else having the same RSS problems? Anyone that knows the answer can you kindly respond? Thanx!!

  51. The very next time I read a blog, Hopefully it won’t disappoint me just as much as this one. After all, Yes, it was my choice to read, nonetheless I actually thought you would have something useful to say. All I hear is a bunch of crying about something that you can fix if you weren’t too busy searching for attention.

  52. Next time I read a blog, I hope that it won’t fail me just as much as this particular one. I mean, Yes, it was my choice to read through, nonetheless I truly thought you would have something useful to talk about. All I hear is a bunch of whining about something you could fix if you were not too busy searching for attention.

  53. I blog often and I truly appreciate your information. The article has really peaked my interest. I will take a note of your website and keep checking for new details about once a week. I opted in for your Feed as well.

  54. Hi there! I could have sworn I’ve been to this site before but after going through some of the articles I realized it’s new to me. Anyways, I’m definitely pleased I found it and I’ll be bookmarking it and checking back regularly.

  55. You’re so cool! I do not think I’ve truly read anything like that before. So nice to discover another person with some genuine thoughts on this subject matter. Seriously.. thank you for starting this up. This site is one thing that is needed on the internet, someone with some originality.

  56. Greetings, There’s no doubt that your blog may be having web browser compatibility issues. When I take a look at your blog in Safari, it looks fine however when opening in Internet Explorer, it has some overlapping issues. I simply wanted to provide you with a quick heads up! Other than that, great website.

  57. After going over a few of the articles on your web site, I honestly appreciate your way of writing a blog. I saved as a favorite it to my bookmark webpage list and will be checking back soon. Please visit my web site as well and tell me how you feel.

  58. I blog quite often and I really appreciate your information. This great article has truly peaked my interest. I am going to bookmark your blog and keep checking for new details about once a week. I subscribed to your Feed too.

  59. Hi there! This article couldn’t be written much better! Looking through this article reminds me of my previous roommate! He constantly kept preaching about this. I will forward this article to him. Pretty sure he’s going to have a very good read. I appreciate you for sharing!

  60. I must thank you for the efforts you have put in penning this blog. I am hoping to check out the same high-grade content by you in the future as well. In fact, your creative writing abilities has encouraged me to get my very own blog now 😉

  61. Hello, I do believe your web site may be having internet browser compatibility issues. Whenever I look at your web site in Safari, it looks fine however, if opening in Internet Explorer, it’s got some overlapping issues. I just wanted to give you a quick heads up! Besides that, excellent site.

  62. Hello there! This blog post couldn’t be written any better! Reading through this post reminds me of my previous roommate! He always kept talking about this. I am going to forward this article to him. Pretty sure he will have a very good read. Thanks for sharing!

  63. Hello, There’s no doubt that your site might be having internet browser compatibility issues. Whenever I look at your blog in Safari, it looks fine however, if opening in Internet Explorer, it’s got some overlapping issues. I just wanted to give you a quick heads up! Aside from that, wonderful blog!

  64. This is the perfect site for everyone who hopes to understand this topic. You realize a whole lot its almost tough to argue with you (not that I really would want to…HaHa). You definitely put a fresh spin on a subject that has been written about for a long time. Wonderful stuff, just excellent.

  65. This is the perfect site for everyone who wishes to find out about this topic. You know so much its almost hard to argue with you (not that I personally will need to…HaHa). You certainly put a fresh spin on a topic that has been discussed for ages. Wonderful stuff, just excellent.

  66. Hi there, I do think your site may be having internet browser compatibility issues. When I take a look at your blog in Safari, it looks fine however, if opening in I.E., it has some overlapping issues. I simply wanted to give you a quick heads up! Other than that, excellent website!

Dejá un comentario

Tu dirección de correo electrónico no será publicada. Los campos obligatorios están marcados con *

error:
Scroll al inicio