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Costos relevantes - toma de decisiones

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Costos relevantes en decisiones

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Costos relevantes - toma de decisiones
 

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Costos relevantes - toma de decisionesOnline version

Costos relevantes en decisiones

by LUCERO GUICEL ROJAS MENDOZA
1

Se usan específicamente para ayudar a tomar decisiones estratégicas , operativas o financieras .

2

Son costos que aún no han ocurrido , pero se espera que ocurran en el futuro como resultado de una decisión específica .

3

Los costos relevantes ayudan a evitar gastos innecesarios y mejorar decisiones .

4

Los costos hundidos ya fueron realizados y no influyen en decisiones futuras , por eso no se consideran costos relevantes .

5

Son los costos adicionales que aparecen al elegir una alternativa sobre otra .

6

Representan el beneficio que se pierde al escoger una opción y no otra .

7

MC = Ventas ? Costos Variables totales ; UTILIDAD U = Margen de Contribución ? Costos Fijo s

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