Introducción
En cualquier organización, los costos son una parte esencial de cualquier proceso de producción, y definir un modelo de costeo exitoso es fundamental.
En este artículo, se discutirán los elementos esenciales que definen un modelo de costeo y cómo estos elementos pueden afectar las decisiones de gestión en función de los objetivos y necesidades de la organización.
Tabla de Contenido
Entendiendo el fenómeno costo
El “fenómeno costo” se refiere al vínculo coherente entre los objetivos de un proceso de producción y los factores necesarios para su desarrollo.
La coherencia del vínculo y la necesidad del consumo de los factores son elementos esenciales en la definición de un modelo de costeo exitoso.
Las perspectivas de análisis de las necesidades del consumo de los factores
Existen dos perspectivas de análisis posibles de las necesidades del consumo de los factores: la perspectiva cualitativa y la perspectiva cuantitativa.
La perspectiva cualitativa se enfoca en la calidad del factor necesario para producir un bien o servicio.
Para que un factor sea considerado de consumo necesario, debe ser empleado en alguna acción que sea ineludible para el logro del objetivo.
Sin embargo, para algunos usos de la información de costos por parte de los responsables de la gestión, se pueden requerir otras cualidades adicionales (tales como sensibilidad ante los cambios en los volúmenes de producción, erogabilidad, etcétera).
Por otro lado, la perspectiva cuantitativa se enfoca en la cantidad de factor necesario para producir un bien o servicio.
Es esencial establecer la cantidad de factor necesario para lograr el objetivo productivo.
Concusíon
En conclusión, definir un modelo de costeo exitoso requiere una comprensión clara del fenómeno costo y de las perspectivas de análisis de las necesidades del consumo de los factores.
Los modelos de costeo exitosos se diferencian por la consideración adoptada en relación a estas perspectivas de análisis.
Al tener en cuenta estos elementos esenciales, las organizaciones pueden tomar decisiones de gestión más informadas y efectivas para lograr sus objetivos y necesidades.
¡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 99-100.
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