La importancia del concepto de necesidad en el costo

La necesidad de los factores en la determinación del costo de un producto es un concepto clave. 

 

Su análisis permite una comprensión más profunda del fenómeno costo desde dos perspectivas: la cualitativa y la cuantitativa.

Tabla de Contenido

La perspectiva cualitativa de la necesidad

 

La cualidad exigida a los factores para ser considerados de consumo necesario es el ser empleado en alguna acción ineludible para el logro del objetivo. 

 

Sin embargo, para ciertos usos de la información de costos, se requieren cualidades adicionales como la sensibilidad ante cambios en los volúmenes de producción.

 

La perspectiva cuantitativa de la necesidad

 

La necesidad cuantitativa de los factores se refiere a la cantidad de factor considerado de consumo necesario para la ecuación particular del costo de un producto. 

 

Tanto el componente físico como el monetario están sujetos a esta perspectiva. 

 

La cuantía física real y la cuantía de unidades monetarias pagadas son las opciones obvias para definir las necesidades cuantitativas.

 

Uso de cuantías normales o hipotéticas

 

En algunos casos, se requiere el uso de cuantías normales o hipotéticas  en lugar de las reales. 

 

Esto permite un manejo más adecuado de la información de costos para ciertos objetivos de gestión.

 

Conclusión

 

El concepto de “necesidad” de los factores es crucial en la determinación del costo de un producto. 

 

Su análisis desde las perspectivas cualitativa y cuantitativa permite una comprensión más profunda del fenómeno costo. 

 

Además, el uso de cuantías normales o hipotéticas puede ser útil en ciertos casos para el manejo de la información de costos en la gestión empresarial.

¡No dejes que el conocimiento se olvide!
participa en esta actividad

Bibliografía

Cartier, E. (2017). Apuntes para una teoría del costo. 1ra Edición. Ciudad Autónoma de Buenos Aires. Argentina. Editorial La Ley.  Pp 56-58

238 comentarios en “La importancia del concepto de necesidad en el costo”

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