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Conceptos clave

Created by

Diana Hurtado
Diana Hurtado
Colombia

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Costeo variableOnline version

Conceptos clave

by Diana Hurtado
1

El costeo variable se centra en asignar solo los al costo de . En este enfoque , el se mantiene constante con respecto al , y los se trata como gasto del periodo . El se calcula multiplicando el por unidad por la producción prevista . La o se obtiene restando los costos variables de las ventas , y facilita la toma de decisiones sobre , volumen y .

2

El costeo variable en contabilidad distingue entre y . Bajo este método , los costos variables se asignan al producto conforme a la producción : , y otros costos que cambian con el volumen . Los costos fijos se tratan como gastos del periodo . Este enfoque facilita el análisis del , ya que el se ve afectado por ventas y por costos variables ; los costos fijos permanecen constantes en corto plazo .

 
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