Todo sobre el Modelo de Costeo Completo Resultante

En el mundo de los negocios, es fundamental conocer los costos asociados a la producción de bienes y servicios. Esto permite a las empresas tomar decisiones informadas sobre precios, presupuestos y rentabilidad. 

 

Para ello, existen diversas técnicas de costeo que pueden utilizarse, cada una con sus ventajas y desventajas. Uno de estos modelos es el de costeo “Completo Resultante“.

 

Este modelo surge de la combinación de dos modelos básicos de costeo: 

 

El “Completo” y el “Resultante“. 

 

El primero considera “cualitativamente necesarios” tanto los factores variables como los fijos en el proceso de producción, mientras que el segundo considera “cuantitativamente necesario” todo lo que realmente se utilizó en dicho proceso. 

 

Así, en el modelo “Completo Resultante” se incluyen todos los factores consumidos en cada acción del proceso productivo, tanto los “variables” como los “fijos”, por sus cuantías de consumo “reales”.

 

Al analizar el costo unitario generado por las técnicas que responden al modelo “Completo Resultante“, se detecta que el mismo expresa el resultado de la monetización a valores reales o resultantes, tanto de las relaciones de productividad marginal como de las relaciones de productividad media también reales o resultantes detectadas en el proceso de producción. 

 

Es decir, se consideran tanto las cantidades de factores efectivamente 

demandadas por cada nueva unidad de producto, como las cantidades de factores utilizadas en promedio en el proceso productivo.

 

Este modelo puede ser útil en situaciones dónde es necesario conocer los costos reales asociados a la producción de un bien o servicio, incluyendo tanto los factores fijos como los variables. 

 

Sin embargo, también puede resultar más complejo y costoso de implementar que otros modelos de costeo más simples.

 

En conclusión, el modelo de costeo “Completo Resultante” ofrece una forma detallada y completa de calcular los costos asociados a la producción de bienes y servicios, incluyendo todos los factores consumidos en el proceso. 

Si bien puede ser más complejo y costoso de implementar, puede brindar una información valiosa para la toma de decisiones empresariales.

Descubre lo que has aprendido con esta actividad interactiva personalizable.

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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 106-107.

397 comentarios en “Todo sobre el Modelo de Costeo Completo Resultante”

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