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Costos para la Toma de Decisiones

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Costos para la Toma de Decisiones

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Aprende a usar costos para decidir.

Created by

DIANA HERNÁNDEZ GÓMEZ
DIANA HERNÁNDEZ GÓMEZ
Mexico

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Costos para la Toma de Decisiones
 

Costos para la Toma de DecisionesOnline version

Aprende a usar costos para decidir.

by DIANA HERNÁNDEZ GÓMEZ
1

1. Introducción a la contabilidad de costos

La contabilidad de costos proporciona información clave para decidir. Diferencia entre costos fijos y variables y analiza su impacto en las decisiones estratégicas.

2

2. Costeo por actividades (ABC)

Costeo por actividades (ABC) para entender qué consume recursos y asignar costos a productos o servicios de forma precisa.

3

3. Análisis CVU (Costo-Volumen-Utilidad)

Análisis de costo-volumen-utilidad (CVU) para evaluar umbrales de rentabilidad y apalancamiento de costos fijos.

4

4. Decisiones sobre mezcla de productos

Decisiones de mezcla de productos: ampliar o eliminar líneas según contribución marginal y demanda.

5

5. Costo marginal vs. costo promedio

Costo marginal y costo promedio: distinguir cómo afecta cada uno a precios y decisiones de producción.

6

6. Rentabilidad por segmento

Análisis de rentabilidad por segmento: evaluar ganancias por cliente, región o canal de venta.

7

7. Punto de equilibrio

Punto de equilibrio: determinación del volumen mínimo para cubrir costos y empezar a generar utilidad.

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8. Decisiones en incertidumbre

Toma de decisiones bajo incertidumbre: rangos de costos, escenarios y sensibilidad ante variaciones.

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9. Costo-efectividad y costo-beneficio

Costo-efectividad y costo-beneficio: comparar alternativas con resultados y recursos disponibles para la decisión.

10

10. Conclusiones

La contabilidad de costos facilita decisiones informadas, eficientes y alineadas con la estrategia organizacional.
 
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