Introducción al concepto de costo
El costo es un concepto relativo que está condicionado por el propósito del análisis para el cual será utilizado.
El objetivo del análisis puede variar, lo que resulta en diversas figuras de costos referidas a un mismo objeto.
Tabla de Contenido
La relación entre factores y resultados productivos
El costo representa el sacrificio de ciertos factores necesarios para alcanzar un resultado productivo a través de acciones específicas.
Esos sacrificios pueden ser evaluados de diferentes maneras según sea el objetivo perseguido.
La teoría general del costo
La teoría general del costo tiene como cometido la tarea de construir esquemas de análisis que permitan vincular razonablemente los factores productivos empleados con los resultados productivos obtenidos, a través de la definición de las relaciones funcionales existentes entre las distintas acciones que componen el proceso productivo.
La relatividad del concepto de costo
El concepto de costo es, por naturaleza, un concepto no unívoco, es decir, contenedor de tantas alternativas como objetivos de análisis haya.
Toda relación técnica funcional está necesariamente condicionada por los objetivos del análisis para el cual se define.
Conclusión
En resumen, el concepto de costo es un concepto relativo que está condicionado por el propósito del análisis para el cual se utiliza.
La teoría general del costo permite interpretar los vínculos entre los factores utilizados con los resultados productivos, pero la validez de esa vinculación no puede ser un concepto absoluto y exclusivo.
Es importante comprender la relatividad del concepto de costo para realizar análisis eficientes y rentables.
Aprende, repasa y diviértete 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 60
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