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.
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, nonetheless I truly thought you would have something interesting to talk about. All I hear is a bunch of moaning about something that you can fix if you were not too busy looking for attention.
Way cool! Some very valid points! I appreciate you penning this article and the rest of the website is also really good.
What a well-researched piece! Appreciate the effort you put into this.
Sell Account Database of Accounts for Sale
Secure Account Purchasing Platform Account Trading Service
Profitable Account Sales Account exchange
Account Catalog Account exchange
Hi there! This blog post couldn’t be written any better! Looking through this post reminds me of my previous roommate! He constantly kept talking about this. I most certainly will forward this information to him. Fairly certain he’s going to have a great read. Thanks for sharing!
Buy Account https://accountsmarketplaceonline.com/
Buy accounts Database of Accounts for Sale
Database of Accounts for Sale Accounts for Sale
secure account purchasing platform account purchase
account buying platform https://bestaccountsstore.com
purchase ready-made accounts marketplace for ready-made accounts
buy accounts account trading service
account selling platform website for buying accounts
account trading platform account marketplace
account exchange service social media account marketplace
sell pre-made account account buying platform
account store verified accounts for sale
sell accounts buy pre-made account
sell pre-made account marketplace for ready-made accounts
sell pre-made account account trading platform
database of accounts for sale account exchange
find accounts for sale account marketplace
I want to to thank you for this good read!! I definitely enjoyed every bit of it. I have got you bookmarked to check out new stuff you post…
sell account account purchase
account store account trading
purchase ready-made accounts account sale
database of accounts for sale buy and sell accounts
account buying platform profitable account sales
account sale account selling platform
accounts for sale account purchase
You ought to be a part of a contest for one of the most useful websites on the net. I am going to highly recommend this blog!
Your style is so unique compared to other folks I have read stuff from. Thanks for posting when you have the opportunity, Guess I’ll just bookmark this blog.
I used to be able to find good advice from your blog posts.
account acquisition account trading platform
ready-made accounts for sale account buying platform
sell pre-made account account selling platform
Spot on with this write-up, I actually believe that this site needs much more attention. I’ll probably be back again to see more, thanks for the info!
Pretty! This was an incredibly wonderful article. Thanks for supplying this information.
ready-made accounts for sale account exchange service
sell account verified accounts for sale
I would like to thank you for the efforts you’ve put in penning this site. I’m hoping to see the same high-grade content from you in the future as well. In fact, your creative writing abilities has inspired me to get my very own blog now 😉
Can I simply just say what a comfort to discover somebody who truly knows what they are talking about on the net. You certainly understand how to bring an issue to light and make it important. More people must check this out and understand this side of the story. I can’t believe you aren’t more popular given that you most certainly have the gift.
social media account marketplace account selling service
account trading platform account exchange service
The very next time I read a blog, Hopefully it won’t fail me just as much as this particular one. I mean, Yes, it was my choice to read, nonetheless I genuinely thought you’d have something useful to say. All I hear is a bunch of complaining about something you could fix if you were not too busy seeking attention.
account market https://accounts-offer.org
guaranteed accounts https://accounts-marketplace.xyz/
social media account marketplace https://buy-best-accounts.org/
buy account https://social-accounts-marketplaces.live
I don’t think the title of your article matches the content lol. Just kidding, mainly because I had some doubts after reading the article.
find accounts for sale accounts market
buy pre-made account https://social-accounts-marketplace.xyz
buy accounts https://buy-accounts.space
account trading platform https://buy-accounts-shop.pro
account trading https://accounts-marketplace.art/
account buying service https://social-accounts-marketplace.live
accounts marketplace accounts marketplace
verified accounts for sale https://accounts-marketplace.online
sell pre-made account https://accounts-marketplace-best.pro
магазин аккаунтов https://akkaunty-na-prodazhu.pro
продажа аккаунтов rynok-akkauntov.top
площадка для продажи аккаунтов https://kupit-akkaunt.xyz
Spot on with this write-up, I seriously believe this website needs a lot more attention. I’ll probably be back again to read more, thanks for the info.
Saved as a favorite, I really like your web site!
I seriously love your website.. Pleasant colors & theme. Did you build this website yourself? Please reply back as I’m planning to create my own website and would like to know where you got this from or what the theme is called. Kudos.
покупка аккаунтов akkaunt-magazin.online
маркетплейс аккаунтов соцсетей https://akkaunty-market.live/
купить аккаунт kupit-akkaunty-market.xyz
This excellent website definitely has all the info I needed concerning this subject and didn’t know who to ask.
Spot on with this write-up, I seriously think this web site needs much more attention. I’ll probably be back again to see more, thanks for the info!
Greetings! Very helpful advice within this article! It’s the little changes that produce the biggest changes. Many thanks for sharing!
When I originally commented I appear to have clicked on the -Notify me when new comments are added- checkbox and now each time a comment is added I receive 4 emails with the same comment. There has to be a way you are able to remove me from that service? Thanks a lot.
Tốc độ tải trang bet168vn.vip nhanh và ổn định
Mình đánh giá cao sự ổn định của hệ thống trên fun88.rip
маркетплейс аккаунтов akkaunty-optom.live
Giao diện của theconcisehistoryoftennis.com rất hiện đại và dễ sử dụng
продажа аккаунтов https://online-akkaunty-magazin.xyz/
Nền tảng vnbet77.vip cho cảm giác chơi rất mượt và liền mạch
маркетплейс аккаунтов akkaunty-dlya-prodazhi.pro
Giao diện của topnhacaiuytin.beauty thân thiện với người dùng mới
Có thể giải trí và kiếm thêm thu nhập cùng locla88.vip
Nạp và rút tiền trên 8day.forex rất an toàn và tiện lợi
Giao diện ban đêm trên net88.is rất dịu mắt
Oh my goodness! Awesome article dude! Thank you, However I am experiencing difficulties with your RSS. I don’t know the reason why I cannot subscribe to it. Is there anyone else getting identical RSS problems? Anyone that knows the solution can you kindly respond? Thanx!
I was pretty pleased to uncover this page. I want to to thank you for ones time for this particularly fantastic read!! I definitely appreciated every little bit of it and I have you saved to fav to check out new information on your website.
магазин аккаунтов https://kupit-akkaunt.online/
Oh my goodness! Impressive article dude! Thank you, However I am having difficulties with your RSS. I don’t know why I cannot join it. Is there anybody having identical RSS problems? Anyone who knows the answer can you kindly respond? Thanx!!
Very good post. I definitely love this site. Keep it up!
Hello there! I could have sworn I’ve visited this site before but after looking at a few of the articles I realized it’s new to me. Anyways, I’m definitely happy I stumbled upon it and I’ll be bookmarking it and checking back often.
Hi, I believe your blog could be having browser compatibility problems. When I take a look at your web site in Safari, it looks fine however when opening in Internet Explorer, it has some overlapping issues. I merely wanted to provide you with a quick heads up! Other than that, excellent website!
webgamedoithuong.com chưa có bản mobile riêng hoặc app tải về
buy aged facebook ads account buy aged fb account
buy facebook accounts for advertising buy fb account
buy facebook ad account https://buy-ad-account.top
buy facebook ads accounts https://buy-ads-account.click
A fascinating discussion is definitely worth comment. I do believe that you ought to write more about this subject matter, it might not be a taboo matter but typically people don’t talk about these topics. To the next! Kind regards.
buy old facebook account for ads buy a facebook ad account
fb accounts for sale cheap facebook accounts
buy facebook accounts cheap https://ad-account-for-sale.top
facebook ad account for sale buy facebook advertising accounts
I am curious to find out what blog system you’re utilizing? I’m experiencing some minor security issues with my latest blog and I’d like to find something more safe. Do you have any recommendations?
Эта статья предлагает живое освещение актуальной темы с множеством интересных фактов. Мы рассмотрим ключевые моменты, которые делают данную тему важной и актуальной. Подготовьтесь к насыщенному путешествию по неизвестным аспектам и узнайте больше о значимых событиях.
Получить дополнительные сведения – https://medalkoblog.ru/
This is the perfect blog for anyone who wants to know about this topic. You know so much its almost hard to argue with you (not that I really would want…HaHa). You definitely put a new spin on a subject thats been written about for years. Great stuff, just great!
You have made some really good points there. I looked on the web for additional information about the issue and found most individuals will go along with your views on this site.
facebook ads accounts https://ad-accounts-for-sale.work
buy google agency account buy-ads-account.top
buy old google ads account buy account google ads
Wonderful article! We will be linking to this great article on our site. Keep up the great writing.
buy facebook accounts https://buy-accounts.click
May I simply just say what a comfort to uncover somebody that actually understands what they’re discussing over the internet. You definitely realize how to bring a problem to light and make it important. More people should read this and understand this side of your story. I was surprised you’re not more popular since you certainly possess the gift.
buy google adwords accounts https://ads-account-for-sale.top
google ads accounts https://ads-account-buy.work
Oh my goodness! Impressive article dude! Thank you, However I am experiencing issues with your RSS. I don’t understand why I am unable to join it. Is there anybody else getting the same RSS problems? Anyone that knows the answer will you kindly respond? Thanx.
buy google ads accounts https://buy-ads-invoice-account.top
buy google ads accounts buy google adwords account
buy google ads verified account https://buy-ads-agency-account.top/
buy verified google ads account https://sell-ads-account.click
Way cool! Some very valid points! I appreciate you penning this article and the rest of the site is very good.
fb bussiness manager buy-business-manager.org
buy google ads threshold accounts google ads account buy
adwords account for sale https://ads-agency-account-buy.click
Greetings! Very helpful advice within this article! It is the little changes which will make the greatest changes. Thanks for sharing!
70918248
References:
testosteron schwarzmarkt (http://www.atlantistechnical.com)
This is the perfect blog for anyone who really wants to find out about this topic. You know so much its almost tough to argue with you (not that I personally would want to…HaHa). You definitely put a brand new spin on a topic that’s been discussed for decades. Wonderful stuff, just wonderful.
buy verified facebook business manager buy-business-manager-acc.org
facebook business manager for sale https://buy-bm-account.org/
verified business manager for sale buy verified bm facebook
verified bm https://buy-verified-business-manager.org/
Профессиональный сервисный центр по ремонту техники в Екатеринбурге.
Мы предлагаем: Ремонт телефонов Digma с гарантией
Наши мастера оперативно устранят неисправности вашего устройства в сервисе или с выездом на дом!
I couldn’t refrain from commenting. Well written.
facebook business manager account buy https://business-manager-for-sale.org/
facebook business manager buy buy-business-manager-verified.org
buy business manager facebook https://buy-bm.org/
Way cool! Some very valid points! I appreciate you penning this article and the rest of the site is extremely good.
buy facebook business managers verified-business-manager-for-sale.org
facebook business manager for sale buy-business-manager-accounts.org
tiktok ad accounts https://buy-tiktok-ads-account.org
buy tiktok ad account https://tiktok-ads-account-buy.org
Howdy! I could have sworn I’ve visited your blog before but after browsing through many of the articles I realized it’s new to me. Nonetheless, I’m certainly pleased I came across it and I’ll be bookmarking it and checking back regularly!
That is a very good tip particularly to those fresh to the blogosphere. Short but very accurate info… Thank you for sharing this one. A must read post.
Having read this I thought it was very enlightening. I appreciate you taking the time and effort to put this content together. I once again find myself spending a significant amount of time both reading and posting comments. But so what, it was still worthwhile!
I blog often and I genuinely appreciate your content. The article has truly peaked my interest. I am going to book mark your site and keep checking for new details about once per week. I opted in for your Feed as well.
tiktok ads agency account https://tiktok-ads-account-for-sale.org
buy tiktok ads https://tiktok-agency-account-for-sale.org
buy tiktok ads account https://buy-tiktok-ad-account.org
tiktok ads agency account https://buy-tiktok-ads-accounts.org
Having read this I thought it was really enlightening. I appreciate you spending some time and effort to put this information 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.
This is a topic that is close to my heart… Cheers! Exactly where can I find the contact details for questions?
There is definately a great deal to learn about this issue. I love all of the points you’ve made.
After exploring a few of the blog posts on your site, I honestly appreciate your way of writing a blog. I book marked it to my bookmark site list and will be checking back in the near future. Take a look at my website too and tell me how you feel.
buy tiktok business account https://buy-tiktok-business-account.org
tiktok agency account for sale https://buy-tiktok-ads.org
buy tiktok business account https://tiktok-ads-agency-account.org
I couldn’t refrain from commenting. Very well written.
This excellent website definitely has all the info I wanted about this subject and didn’t know who to ask.
I could not resist commenting. Very well written.
Oh my goodness! Impressive article dude! Thank you, However I am encountering issues with your RSS. I don’t know the reason why I cannot join it. Is there anybody else having identical RSS problems? Anyone who knows the solution can you kindly respond? Thanx.
This excellent website truly has all the information I wanted about this subject and didn’t know who to ask.
Good post. I’m dealing with a few of these issues as well..
You’re so cool! I don’t suppose I’ve read anything like that before. So wonderful to discover another person with unique thoughts on this issue. Seriously.. thanks for starting this up. This web site is one thing that is needed on the web, someone with a bit of originality.
Предлагаем услуги профессиональных инженеров офицальной мастерской.
Еслли вы искали ремонт холодильников gorenje рядом, можете посмотреть на сайте: ремонт холодильников gorenje сервис
Наши мастера оперативно устранят неисправности вашего устройства в сервисе или с выездом на дом!
I blog frequently and I truly thank you for your content. The article has truly peaked my interest. I’m going to book mark your blog and keep checking for new details about once a week. I opted in for your Feed as well.
It’s hard to come by knowledgeable people for this subject, however, you sound like you know what you’re talking about! Thanks
The very next time I read a blog, I hope that it doesn’t fail me as much as this particular one. After all, Yes, it was my choice to read through, nonetheless I actually believed you’d have something helpful to talk about. All I hear is a bunch of complaining about something that you can fix if you were not too busy looking for attention.
Greetings! Very helpful advice within this article! It’s the little changes which will make the biggest changes. Thanks for sharing!
games-sun.online trải nghiệm chơi game thường xuyên bị gián đoạn, lag nhiều
games-sun.online không có tính năng giới hạn chơi để tránh nghiện cho người dùng
This is a topic that is close to my heart… Best wishes! Exactly where are your contact details though?
Great info. Lucky me I discovered your blog by chance (stumbleupon). I’ve book marked it for later!
Good information. Lucky me I came across your site by chance (stumbleupon). I’ve book-marked it for later.
Aw, this was an exceptionally good post. Taking the time and actual effort to produce a great article… but what can I say… I put things off a whole lot and never seem to get nearly anything done.
May I just say what a relief to discover an individual who really understands what they are discussing over the internet. You actually know how to bring an issue to light and make it important. More people have to read this and understand this side of the story. I was surprised that you’re not more popular since you surely have the gift.
r88.now hiển thị tỷ lệ cược rõ ràng, dễ theo dõi
kingfun.vin mang lại cảm giác thắng cược rất phấn khích
Very good information. Lucky me I found your site by accident (stumbleupon). I have book-marked it for later.
win68.vin có đội ngũ hỗ trợ khách hàng nhiệt tình và chuyên nghiệp
This is a great tip particularly to those new to the blogosphere. Brief but very precise info… Appreciate your sharing this one. A must read article.
kingclub.now không xảy ra tình trạng lỗi hay gián đoạn
saoclub.now có chính sách khách hàng thân thiết với nhiều ưu đãi và phần thưởng đặc biệt
Great post. I will be dealing with some of these issues as well..
After looking over a number of the blog posts on your web site, I honestly like your way of writing a blog. I bookmarked it to my bookmark website list and will be checking back in the near future. Take a look at my web site too and tell me how you feel.