Introducción
¿Te has preguntado alguna vez cómo las empresas gestionan sus gastos y toman decisiones informadas sobre los mismos?
La clasificación de los costos según su variabilidad es una categorización clave en el mundo empresarial, que se basa en el análisis de la conducta de factores ante cambios en los volúmenes de producción.
Esta distinción entre costos fijos y variables es esencial para entender cómo una empresa puede mantener un desarrollo constante a la vista y maximizar sus ganancias.
En este artículo, exploraremos la importancia de la clasificación de los costos según su variabilidad, así como las diferentes alternativas para correlacionar los volúmenes de producción de objetivos.
¡Acompáñanos en este viaje por la gestión eficiente de costos en el mundo empresarial!
La clasificación de los costos según su variabilidad, se basa en el análisis de la conducta de factores ante cambios en los volúmenes de producción.
Tabla de Contenido
¿Qué son los costos variables y fijos?
Los costos variables son aquellos que presentan una correlación positiva fuerte ante cambios en los volúmenes de producción de objetivos, mientras que los costos fijos presentan una correlación nula o muy débil ante estos cambios.
Importancia de la clasificación de costos según su variabilidad
Es importante distinguir entre estos dos tipos de costos para poder tomar decisiones informadas en cuanto a la gestión de gastos de una empresa.
Desde la teoría, se considera que la subdivisión de los costos en fijos y variables es el resultado de examinar la relación funcional entre los costos y una o más variables independientes.
Se utilizan variables independientes habituales en la doctrina, como la actividad, la producción, la ocupación y la productividad, pero se concluye que solamente la cantidad de producción es la variable independiente primaria.
Alternativas para correlacionar los volúmenes de producción de objetivos
En el análisis de la variabilidad del costo de los factores existen dos alternativas para correlacionar los volúmenes de producción de objetivos: usar el costo del factor como variable dependiente o usar el componente físico del factor como variable dependiente.
Elección adecuada de las variables independientes
La segunda alternativa se considera más adecuada, ya que pone el foco del análisis en el aspecto central del problema, que es de naturaleza física.
Además, es importante revisar la definición de la “variable independiente” de la correlación en algunos tipos de procesos de producción, ya que la pura referencia a las unidades físicas naturales de los bienes o servicios que generan podría ser inconducente o engañosa a los efectos de medir la variabilidad de los factores.
Conclusión
En resumen, la clasificación de los costos según su variabilidad es crucial para cualquier empresa.
Al comprender la relación entre los costos y los volúmenes de producción, una empresa puede tomar decisiones más informadas sobre cómo gestionar sus gastos y asegurarse un desarrollo constante en el futuro.
La distinción entre costos fijos y variables y la elección adecuada de las variables independientes son fundamentales para hacer una buena gestión de gastos y maximizar las ganancias de la empresa.
Refuerza tus conocimientos 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 79-82
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