Conoce el Modelo de Costeo Variable Normalizado

109 comentarios / Acerca de los Modelos de Costeo / Por

En el mundo de la contabilidad de costos, existen varios modelos que se combinan para determinar el costo real de producción. Uno de estos modelos es el Modelo de Costeo Variable Normalizado.

 

Este modelo combina el Modelo de Costeo Variable y el Modelo de Costeo Normalizado. 

 

El primero de ellos considera “cualitativamente necesarios” sólo a los factores variables, mientras que el segundo considera “cuantitativamente  necesario” sólo lo pautado como normal para los consumos del proceso de producción.

 

En este sentido, los factores consumidos en cada acción del proceso productivo que son variables respecto al objetivo buscado califican para integrar su costo, pero lo hacen por las cuantías de consumo “normales” para el volumen de producción realmente obtenido de objetivos.

 

Por otro lado, los factores consumidos en las diferentes acciones que no califican para integrar el costo del objetivo (factores fijos) sí lo hacen para informar sobre el costo de mantener la estructura operativa en condiciones de producir, pero también lo hacen por las cuantías de consumo “normales”.

 

Es importante destacar que el modelo habilita para costear los objetivos realmente obtenidos a los factores variables, pero sólo en la cantidad normalmente necesaria para el volumen logrado. 

 

Además, el modelo habilita para costear el mantenimiento de la estructura productiva solo a las cuantías normales de factores fijos.

 

Al analizar el costo unitario generado por las técnicas que responden al modelo “variable normalizado”, surge que el mismo expresa el resultado de la monetización – a valores normales – de las relaciones de productividad marginales – también normales – detectadas en el proceso de producción.

 

En resumen, el Modelo de Costeo Variable Normalizado es un modelo que combina la sensibilidad a los cambios de los factores variables con la pauta normal de consumo para determinar el costo real de producción. 

 

Este modelo habilita para costear los objetivos realmente obtenidos a los factores variables, pero sólo en la cuantía normalmente necesaria para el volumen logrado. 

 

Además, habilita para costear el mantenimiento de la estructura productiva 

solo a las cuantías normales de factores fijos.

 

Espero que éste artículo haya sido de ayuda para entender un poco más sobre este modelo de costeo en el mundo de la contabilidad de costos.

Pon en práctica lo aprendido con esta actividad

board, school, university-2450236.jpg

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.

IR A LA ACTIVIDAD

Bibliografía

Cartier, E. (2017). Apuntes para una teoría del costo. 1ra Edición. Ciudad Autónoma de Buenos Aires. Argentina. Editorial La Ley.  Pp 108-110.

109 comentarios en “Conoce el Modelo de Costeo Variable Normalizado”

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