Introducción
El cálculo de costos es una tarea fundamental en la gestión empresarial, ya que permite determinar el precio de venta de un producto o servicio y evaluar la rentabilidad de las operaciones.
Sin embargo, el cálculo de costos no siempre es tan sencillo como parece, especialmente cuando se trata del sistema de valoraciones.
En este artículo, te explicamos cómo se calculan los costos en el sistema de valoraciones y cuáles son las diferencias con el sistema de determinación de la renta.
Tabla de Contenido
Diferencias entre el sistema de determinación de la renta y el sistema de valoraciones
A diferencia del sistema de determinación de la renta, donde los cálculos de costos se basan en volúmenes físicos consumidos combinados con precios “negociados” o “negociables” de los factores, en las determinaciones de costos para el sistema de valoraciones, una y otra variable no siempre tienen el mismo atributo de objetividad o auditabilidad.
En el sistema de valoraciones, se utilizan entidades hipotéticas (no reales) como componentes físicos o monetarios de los factores.
Esta práctica es común en las valoraciones de conveniencia “preventivas”, que están vinculadas con la ponderación de gestiones futuras.
Valoraciones de conveniencia: ¿cómo se calculan los costos?
En las valoraciones de conveniencia preventivas, es esencial prever el comportamiento de los costos en función de las contingencias proyectadas, lo que implica formular hipótesis sobre los sucesos de ocurrencia proyectada para cada alternativa planeada, tanto la elegida como la descartada.
Para calcular los costos en las valoraciones de conveniencia preventivas, se utilizan dos cantidades: el volumen físico de empleo de determinados factores y los precios atribuidos a tales factores.
Ambas cantidades son entidades hipotéticas, ya que suponen que se verificarán en cada escenario proyectado.
En las valoraciones de conveniencia definitivas, que están vinculadas con la ponderación de acciones pasadas, se comparan los costos “efectivos” con referencias paramétricas relacionadas con las alternativas desechadas en las valoraciones preventivas correspondientes (o no previstas).
Valoraciones de conveniencia definitivas vs preventivas
En las valoraciones de conveniencia definitivas, se contrasta información de costos surgida de relacionar volúmenes físicos de empleo y precios negociados del sistema de determinación de la renta, con información derivada de computar volúmenes físicos y precios que hipotéticamente hubieran sido empleados en las alternativas desechadas y aún en alternativas oportunamente no previstas, empleando para estos precios
efectivos del sistema de renta.
Valoraciones de eficiencia: ¿cómo se comparan los costos?
Para las valoraciones de eficiencia, que también están vinculadas a la ponderación de acciones pasadas, se comparan los costos efectivos con
referencias paramétricas relacionadas con el cumplimiento de las pautas normales previstas para la alternativa elegida en las valoraciones preventivas correspondientes.
En este caso, se contrasta información de costos derivada de la relación entre volúmenes físicos y precios negociados del sistema de determinación de la renta con información derivada de computar volúmenes físicos y precios pautados como normales para la alternativa seleccionada en la valoración de conveniencia.
Conclusiones
¿qué hemos aprendido sobre el cálculo de costos en el sistema de valoraciones?
En conclusión, el cálculo de costos en el sistema de valoraciones puede diferir del sistema de determinación de la renta, ya que puede involucrar
entidades hipotéticas y se utiliza para la ponderación de gestiones futuras y acciones pasadas.
Además, existen diferencias en los cálculos de costos entre las valoraciones de conveniencia y las valoraciones de eficiencia.
Es importante tener en cuenta que el cálculo de costos en el sistema de valoraciones requiere un alto grado de precisión y previsión, ya que se basa en hipótesis sobre el comportamiento de los costos en diferentes escenarios proyectados.
Por lo tanto, es esencial contar con información precisa y actualizada sobre los costos y los factores que los afectan para realizar una valoración efectiva y precisa.
¡Repasa y aprende de manera interactiva con esta actividad!

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 72-74.
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When you’re coaching at high intensity, glycogenolysis is
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Winstrol doesn’t have a high androgenic score; nonetheless, it does cause notable androgenic effects in our experience.
Subsequently, pimples, oily pores and skin, and hair loss
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Blood pressure can rise to very high levels on Anadrol,
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Testosterone, Anavar, and Dianabol are the three commonest steroids
utilized by novices and are arguably the most optimum.
The major goal of this cycle is to prepare the body for the following
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The finest kind of testosterone for beginners is often cypionate or enanthate.
These are cost-effective injectables that do
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Anadrol is certainly one of the most toxic steroids we have come throughout, with even experienced bodybuilders struggling to tolerate it.
Unlike Anavar and testosterone, Dianabol is especially
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A beneficial complement is TUDCA (tauroursodeoxycholic acid), which we
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PCT includes the usage of medications or dietary supplements to assist the physique
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When it comes to girls and steroids, PCT isn’t used so often as with
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Most SARMs can’t be compared carefully to steroids
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