La información de costos es esencial en el sistema de contabilidad patrimonial y su relación con el sistema de la determinación de la renta.
Para entender esta relación, es importante distinguir entre transacciones
y transformaciones internas como hechos económicos.
Las transacciones son interacciones que un ente tiene con otros sujetos
en operaciones que se verifican en los mercados, ya sea en el mercado de factores o en el mercado de productos.
Por otro lado, las transformaciones internas son hechos económicos en los que el ente es el único sujeto, es decir, no interactúa con otros operadores.
Se trata de acciones desarrolladas para transformar los factores disponibles en productos bienes o servicios elaborados, o sea, la función de producción.
La contabilidad de costos se desarrolla como un apéndice del sistema de la contabilidad patrimonial que tiene como función dar una expresión monetaria (monetización) a los hechos económicos vinculados a las transformaciones internas.
La contabilidad de costos utiliza datos físicos referidos a la función de producción y se nutre de datos monetarios correspondientes a hechos (transacciones) previamente registradas por la contabilidad (básicamente, precios de factores negociados).
Tabla de Contenido
Existen dos metodologías para la determinación del beneficio contable periódico:
Metodología de la diferencia patrimonial
La misma puede verse representada en la siguiente ecuación:
Beneficio (p) = P (n) – P (n-1) – Ap (p) + DP (p)
P (n): Representa el valor del patrimonio neto al final del período “n”,
P (n-1): Representa el valor del patrimonio neto al inicio del período “n”,
Ap (p): Representan los aportes de requisa no provenientes de operaciones normales de la gestión realizados durante el periodo “n”,
DP (p): Representan las distribuciones de riqueza realizadas durante el período “n”.
y la metodología de la confrontación de ingresos y costos.
La misma puede verse representada en la siguiente ecuación:
Beneficio (p) = ID (p) – C ID (p)
ID (p): Representan los ingresos devengados por operaciones realizadas en el período “p”;
C ID (p): Representan los costos asociados a la generación de los ingresos devengados en el período “p”
Ambas metodologías requieren información de costos.
Para el reconocimiento del beneficio económico generado por la gestión,
hay dos alternativas excluyentes: el reconocimiento total del beneficio en el momento de la venta (principio de valuación al costo) y el reconocimiento gradual de beneficio a lo largo del proceso de transformación (principio de los valores corrientes).
Los cálculos de costos para el sistema de determinación de la renta están siempre referidos a un escenario real concreto y determinado y se basan en cantidades físicas de empleo efectivo de factores y precios negociados o negociables de los factores empleados.
Resumen
La información de costos es esencial para la determinación de la renta en el sistema de contabilidad patrimonial.
La contabilidad de costos es un apéndice de este sistema y utiliza datos físicos y monetarios para dar una expresión monetaria a los hechos económicos vinculados a las transformaciones internas.
Hay dos metodologías para la determinación del beneficio periódico, y el reconocimiento del beneficio económico generado por la gestión puede ser total o gradual.
Los cálculos de costos están siempre referidos a un escenario real concreto y determinado.
Convierte el aprendizaje en acción 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.
Bibliografía
Cartier, E. (2017). Apuntes para una teoría del costo. 1ra Edición. Ciudad Autónoma de Buenos Aires. Argentina. Editorial La Ley. Pp 64-67.
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