Las fases de Acumulación de Costos

¿Has escuchado hablar de las fases de acumulación de costos en un proceso productivo? Si estás interesado en mejorar la gestión de costos en tu empresa, entonces es importante que conozcas esta estrategia. 

 

A continuación, te presentamos una guía práctica para entender las fases de acumulación de costos y cómo aplicarlas en tu negocio.

Tabla de Contenido

Fases de acumulación de costos y cómo aplicarlas en tu negocio

Fase 1: Vinculación entre factores y acciones

Mas ande otro criollo pasa Martín Fierro ha de pasar, Nada la hace recular Ni las fantasmas lo espantan; Y dende que todos cantan Yo también quiero cantar.

La primera fase consiste en identificar los factores y vincularlos con las acciones que los consumen y con las unidades de obra que generan. Esto se logra identificando las acciones del proceso, los factores que consumen las diferentes acciones, el servicio que cada acción presta al proceso y la unidad de obra con la que se puede medir el servicio de cada acción.

 

En esta fase, también se monetizan los factores internos o autogenerados, que no tienen precios negociados en el mercado. Esto se hace a través del costo por unidad de obra de un factor interno, el cual contiene una cuota parte de cada uno de los recursos empleados en la acción desarrollada para su obtención.

Fase 2: Vinculación entre acciones mediatas e inmediatas

La segunda fase consiste en transferir los factores acumulados en las acciones mediatas a las acciones inmediatas en proporción al empleo de sus unidades de obra. 

 

Las acciones mediatas prestan servicios a otras acciones del sistema productivo, por lo que se debe resolver la cuestión de eventuales prestaciones recíprocas entre acciones mediatas para lograr concentrar en las acciones inmediatas la totalidad del valor de los factores.

 

En esta fase, es importante disponer de las cuantías totales de servicios prestados por las acciones mediatas y las demandas específicas por parte de las acciones usuarias. Esto se logra mediante una proporcionalidad basada en una base física.

Fase 3: Vinculación entre acciones inmediatas y objetivos

La tercera y última fase consiste en transferir los factores acumulados en las acciones inmediatas a los objetivos finales del proceso en proporción a los servicios prestados por las acciones inmediatas a los objetivos finales. 

 

Las acciones inmediatas son las que prestan servicios a los objetivos finales y, por tanto, las unidades de obra de estas acciones resultan inductores idóneos para hacer llegar el costo de los factores consumidos en el proceso.

 

En esta fase, también se aplica el principio de proporcionalidad y se requiere disponer de las cuantías totales de servicios prestados por las acciones inmediatas a los objetivos finales del proceso.

Conclusión

La estrategia de acumulación de costos en un proceso productivo se divide en tres fases que permiten identificar y vincular los factores con las acciones que los consumen y con las unidades de obra que generan. 

 

Cada fase requiere disponer de las cuantías totales de servicios prestados por las acciones mediatas e inmediatas, así como aplicar la proporcionalidad basada en una base física.

Implementar esta estrategia puede ayudarte a mejorar la gestión de costos en tu empresa y tener una mejor comprensión de cómo se distribuyen los recursos en tu proceso productivo. ¡No dudes en ponerla en práctica!

Bibliografía

Cartier, E. (2017). Apuntes para una teoría del costo. 1ra Edición. Ciudad Autónoma de Buenos Aires. Argentina. Editorial La Ley.  Pp 140-145.

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