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!
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.
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