¿Qué es la “necesidad cualitativa” en los modelos de costeo?

Considerando la pregunta “¿cuáles factores deben considerarse necesarios para producir?” En el ámbito de los modelos de costeo, la respuesta obvia sería “todos los factores que se hayan empleado en alguna de las acciones del proceso de producción de dónde surge el objeto costeado”. 

 

Esto es la base del “modelo de costeo completo”, dónde no se le da importancia a las diferencias en la condición o carácter de los factores. 

 

Tanto los factores variables como los fijos se consideran “necesarios” y se habilitaría su derivación como costo de los “objetivos obtenidos”.

 

Sin embargo, desde otra perspectiva, esta respuesta puede ser objetada por no considerar las diferencias de condición o carácter que puedan tener los factores. 

 

Por ejemplo, los factores fijos no pueden considerarse “necesarios” para la producción de resultados productivos, cuando no son sensibles a los cambios en el volumen de objetivos realmente obtenidos.

 

En ese sentido, una respuesta alternativa a la pregunta sería: “todos aquellos factores sensibles a los cambios en los volúmenes de producción que hayan sido empleados en alguna de las acciones del proceso de dónde surge el objeto costeado”. 

 

Esto es la base del “modelo de costeo variable”, que sólo habilita la derivación como costo de los “objetivos obtenidos” a los factores “variables”. 

 

A diferencia del “modelo de costeo completo”, el “modelo de costeo variable” no considera “necesarios” los factores fijos para la producción de objetivos, sino para mantener operativa la estructura de producción, y se computan para el cálculo del costo del “mantenimiento de la estructura productiva”.

Tabla de Contenido

¿Cómo influyen los modelos de costeo en la determinación de los costos?

La diferencia entre el “modelo de costeo completo” y el “modelo de costeo variable” radica en la consideración o no de las diferencias de condición o carácter que puedan tener los factores. 

 

Estas diferencias afectan la forma en que se determinan los costos y, por tanto, influyen en la toma de decisiones de la gestión empresarial.

 

En el “modelo de costeo completo”, todos los factores se consideran “necesarios” y se habilita su derivación como costo de los “objetivos obtenidos”. 

 

Esto puede llevar a que los costos sean mayores de lo que deberían ser, y puede afectar la forma de exponer la rentabilidad de la empresa. 

 

Por otro lado, en el “modelo de costeo variable”, sólo se consideran “necesarios” los factores variables, lo que puede llevar a que los costos sean menores de lo que deberían ser, lo que también puede afectar la exposición de la rentabilidad de la empresa.

La elección del modelo de costeo a utilizar dependerá de las necesidades y objetivos de la empresa, y deberá ser cuidadosamente evaluada por los responsables de la gestión.

¡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.
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 102-104.

360 comentarios en “¿Qué es la “necesidad cualitativa” en los modelos de costeo?”

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    perform and reduces risks from steroid-induced fluid shifts,
    empowering you to handle your health independently. You should monitor your glucose ranges
    frequently to counteract prednisone’s impact in your blood sugar.

    Perform frequent blood checks, as scientific evidence reveals this helps
    detect elevations promptly in diabetics.
    They are available a extensive range of various varieties and have a crucial impression on the body’s metabolism and the creation of vitamins and different essential components.

    Consult your healthcare provider if you have questions or concerns
    about your prednisone dose and size of therapy.

    While taking prednisone, do not start any new medications without approval out of your healthcare supplier.

  37. Thus, it is probably one of the most cardiovascular-friendly anabolic steroids out there.

    We have discovered trenbolone to possess distinctive muscle-building and fat-burning results,
    making it a strong bulking or chopping steroid.
    Its impressive fat-burning capabilities can be attributed to its strong androgenic nature, with androgen receptors shown to
    stimulate lipolysis in adipose tissue (3).
    Anavar will worsen testosterone suppression post-cycle, requiring a extra superior PCT compared to a testosterone-only cycle.
    Nonetheless, our testing shows that Anavar’s antagonistic results on endogenous testosterone
    are delicate in comparison with different anabolic
    steroids. Nonetheless, testosterone and Deca Durabolin each have less damaging results on ldl cholesterol in comparison with
    different anabolic steroids, primarily based
    on our lipid profile checks. This is a common bulking cycle that combines two potent mass-building steroids.

    Progesterone is a female sex hormone (like estrogen) that has a stimulating effect on breast tissue in the mammary
    glands, doubtlessly inflicting gynecomastia. Deca Durabolin is a slow-acting
    steroid containing lengthy esters; therefore, cycles sometimes last up to 12 weeks.
    We have also found Deca Durabolin to extend collagen synthesis, bettering the health of ligaments and tendons.
    This is especially beneficial to bodybuilders and powerlifters who regularly raise
    heavy weights, making them more susceptible to
    injury.
    Research has additionally proven it to own security in long-term medical settings (9).
    This cycle is just sometimes utilized by International Health and Bodybuilding Federation (IFBB)
    professionals, where maximum muscle hypertrophy is essential.
    If a consumer has taken testosterone before but not Anadrol, this
    cycle can additional improve muscular power and
    hypertrophy. These wanting to protect their hair follicles could take DHT-blocking supplements.
    However, we have not found this to be a helpful technique, as such dietary supplements
    can cut back positive aspects, with DHT being a extremely anabolic hormone (4).

    To forestall this, an efficient SERM could be taken, similar to Nolvadex,
    all through the whole cutting cycle steroids (https://castellodeiragazzi.it/media/pgs/?dianabol_acquisto_2.html).
    Dianabol, being an oral steroid, will trigger liver toxicity; thus, it shouldn’t be taken for an extended
    interval. Thus, we find androgenic unwanted effects to be notably less on Dianabol; however, it is slightly extra
    efficacious for muscle and power features. Nolvadex blocks estrogen, particularly within the mammary glands, while preserving estrogen levels circulating
    throughout the physique. This testosterone cycle for novices, regardless of
    being cautiously dosed, is likely to produce important increases in muscular dimension and strength.
    Anabolic steroids are man-made hormones that work similarly to testosterone.

    Endogenous shutdown may be extreme on trenbolone, and thus users might need to wait a number of months earlier than their
    testosterone levels recuperate earlier than utilizing further cycles.
    If this weren’t a listing of one of the best steroids for mass but
    instead one of the best steroids for lean muscle,
    trenbolone could be primary. Testosterone is especially androgenic;
    subsequently, zits vulgaris and hair loss or recession can occur
    in bodybuilders vulnerable to such side effects.
    Distinctive will increase in muscular energy are also to be
    anticipated, with customers commonly adding 50 kilos to
    their compound lifts. All anabolic steroids are Schedule III-controlled substances and thus illegal in lots of nations (including the
    US).
    Transient testosterone suppression is likely to be
    average, with ranges generally normalizing in a matter of weeks or months (for most users).

    Anadrol (oxymetholone) is a very potent anabolic steroid and arguably the most effective by way of
    pure mass and muscle positive aspects. However, out of all anabolic steroids, we have
    discovered testosterone to be probably the most cardiovascular-friendly.

    Anadrol (oxymetholone) is probably equal to Dianabol in phrases of muscle
    mass and weight acquire, in our experience. Nevertheless, Anadrol does have a tendency to cause harsher unwanted aspect effects; hence, why it’s ranked number two on this record.
    Anavar and testosterone undecanoate are the best oral steroids for newbies due to their gentle nature and few unwanted facet effects.

    There are other drugs that bodybuilders use for slicing functions to minimize back fat mass
    (which aren’t officially steroids), such as
    clenbuterol and Cytomel (T3). Therefore, customers will retain nearly all of muscle they gain from steroids (if they continue to carry weights and
    train). If customers stop lifting weights and expertise muscle atrophy, ought to they resume
    coaching in the future, the body will restore the previous muscle measurement in a matter of
    weeks.

  38. You’re so cool! I don’t believe I’ve read through anything like this before. So great to find someone with some genuine thoughts on this topic. Really.. many thanks for starting this up. This website is one thing that is required on the web, someone with some originality.

  39. There’s a total of 100mg of laxogenin per serving, so it’s one of
    the highest-dosed steroid alternate options that works for women and men. The brand says this supplement presents a premium dose of epicatechin, which is specifically formulated
    to drive muscle positive aspects. The recommended dosage is 3-4 capsules about 20 to half-hour before weight coaching.
    If you’re on the lookout for enhanced muscle pumps,
    attempt Big Nutrition Arachidone, a quantity one authorized steroid
    identified for a appreciable quantity of arachidonic acid (ARA).

    The benefit of the latter is when done with 3 or four weeks off cycle, a brief and
    steady cycle reduces health and side effects dangers to
    the bottom attainable stage. Steroids have long been used by athletes and bodybuilders to
    rocket muscle growth, increase healing speed and enhance workout efficiency.
    Put simply, their power will maintain you energised
    for longer, resulting in more intense workouts – therefore extra fat-burning potential and muscle gain. Creatine
    increases the cellular power obtainable to your muscle tissue, bettering energy and energy throughout workouts.

    A larger quantity of creatine saved in your muscles might help shorten the time needed for restoration in between bouts
    of high-intensity train corresponding to repeat
    dash exercises. Your body uses amino acids to make some creatine internally daily.

    We have found methyltrienolone (oral trenbolone) to be exceptionally potent and equally poisonous.
    Anavar doesn’t aromatize or improve progesterone, so there
    is not a additional threat of gynecomastia.
    When mixed, we find they trigger a host of unwanted effects,
    particularly to the guts and liver. Gynecomastia is possible due to Anadrol being extremely estrogenic and the progesterone activity present
    with trenbolone. Muscular Tissues may also turn into packed stuffed with glycogen, resulting
    in giant pumps (even when the muscles are relaxed outdoors of the gym).

    On high of that, train has many helpful results on your body that may
    help reduce the influence of the condition you’re treating—or the medication’s unwanted
    facet effects. Long-term use of prednisone can strip calcium out of your bones, which can lead to osteoporosis.
    It can also improve your susceptibility to infections and lift
    blood sugar. Hitting the fitness center may
    really feel like a natural resolution to some of these adverse results.
    Fat-free mass index in customers and nonusers
    of anabolic-androgenic steroids.
    Thus, controlling estrogen ranges is critical for sensitive
    users to prevent the buildup of female breast tissue. Thus,
    the best steroid for first-time users is one that produces substantial muscle mass whereas exhibiting minimal opposed results.
    Moreover, novices typically refrain complications from long term steroid use,
    diversionbooks.com, stacking steroids in tandem because of
    extra extreme side effects. After that, PCT (post-cycle therapy) is beneficial to help restore pure hormone
    levels. When on steroids, your exercise routine must be structured to maximize your muscle gains
    whereas minimizing risks. Right Here are the highest exercise routines that work
    properly for steroid customers. Even when you eat rather less than you
    ought to be for mass gain, you’ll discover a reduced tendency to lose muscle mass as a end result of the physique is working
    at such an increased anabolic state with steroids.

    Other workout routines which may be good for people with joint problems, similar to swimming, water
    aerobics, or yoga, don’t forestall osteoporosis.

    These workout routines have many other advantages, like preventing
    muscle wasting or insomnia, however don’t influence the bones, so
    do not have an result on osteoporosis. Superdrol is among the many most
    potent steroids we have noticed in regard to muscle hypertrophy and strength.

    Every time spent during an intense workout routine will afford you the
    opportunity of creating your muscular tissues, energy, stamina and in addition endurance levels.
    So you’d spend less time at the gym, however nonetheless take
    pleasure in most exercise and steroid gains while gyming.

    You have to be taught the professionals and cons of each kind of anabolic steroid, who’s finest suited
    to specific cycles, and what steroid compounds are finest
    used for bulking, cutting, or power cycles. There’s no one-size-fits-all strategy, so what works for the next guy won’t
    be best for you at all. Newbies may overlook the need of post-cycle remedy
    after a steroid cycle, but post-cycle remedy is just
    as important as the cycle itself. Making An Attempt to tug off an extreme amount of weight is a
    common mistake for model new gear customers. Since each muscle
    or muscle group recovers sooner after being worked on, you possibly
    can goal every muscle far more often because those recovery times are significantly shortened.

    It’s necessary to pay attention to the ability of steroids nonetheless, as with any steroid
    (or medication in fact), you’re tampering with your
    body’s pure rhythm. If you’re new to steroids, leaping in at the deep end can cause things to go unhealthy pretty fast.
    In our beginner’s information to secure steroids, we’re about to let you know
    every little thing you should know and get you started with your first steroid cycle very quickly.
    When used for this athletic or muscle-building functions, anabolic steroids are thought-about performance-enhancing medicine (PEDs), while their unlawful
    use is known as “doping.”

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