{"id":2988,"date":"2013-08-23T15:54:55","date_gmt":"2013-08-23T15:54:55","guid":{"rendered":"http:\/\/utel.mx\/blog\/?p=2988"},"modified":"2023-03-10T16:55:19","modified_gmt":"2023-03-10T16:55:19","slug":"descubre-cual-es-el-costo-real-de-las-cosas","status":"publish","type":"post","link":"https:\/\/utel.mx\/blog\/10-consejos-para\/descubre-cual-es-el-costo-real-de-las-cosas\/","title":{"rendered":"Descubre cu\u00e1l es el costo real de las cosas"},"content":{"rendered":"<p><span style=\"color: #000000;\">El costo real o tambi\u00e9n conocido como costo hist\u00f3rico, son todos aquellos costos ya realizados, es decir, que ya han incurrido en el proceso de producci\u00f3n para garantizar la elaboraci\u00f3n de bienes materiales y servicios prestados.<\/span><\/p>\n<h2><span style=\"color: #000000;\">\u00bfQu\u00e9 comprende el costo real?<\/span><\/h2>\n<p><span style=\"color: #000000;\">Este costo real est\u00e1 formado por todos los gastos que conlleva la fabricaci\u00f3n de estos, que a diferencia del costo est\u00e1ndar \u00e9ste se determina con anticipaci\u00f3n a la producci\u00f3n; el costo real son costos hist\u00f3ricos que se han incurrido en un periodo anterior.<\/span><\/p>\n<p><span style=\"color: #000000;\">El costo hist\u00f3rico puede ser evaluado en cuanto a su eficiencia, para esto debe compararse con cualquier otro costo, estimado, est\u00e1ndar o planificado, ya que es posible determinar ciertas valoraciones de recursos en base a predicciones o estimaciones, seg\u00fan sus comportamientos hist\u00f3ricos o estad\u00edsticos, siendo imprescindible el contar con informaci\u00f3n de los costos reales para poder fijar los precios de venta y lograr que estos sean los m\u00e1s bajos.<\/span><\/p>\n<h3><span style=\"color: #000000;\"><b>\u00a0<\/b><b>Caracter\u00edsticas del costo real<\/b><\/span><\/h3>\n<ul>\n<li><span style=\"color: #000000;\">Se pueden utilizar cuando la oferta y la demanda del bien o servicio permitan determinar el precio de venta.<b><\/b><\/span><\/li>\n<li><span style=\"color: #000000;\">Solo es posible conocerlos cuando el proceso de producci\u00f3n ha sido terminado.<b><\/b><\/span><\/li>\n<li><span style=\"color: #000000;\">Los costos como la mano de obra directa, materia prima y los costos indirectos de fabricaci\u00f3n, se van acumulando gradualmente en la medida que incurren.<b><\/b><\/span><\/li>\n<li><span style=\"color: #000000;\">No se requiere agregar alg\u00fan ajuste adicional, debido a que se han tomado en cuenta todos los elementos de los costos incurridos.<b><\/b><\/span><\/li>\n<li><span style=\"color: #000000;\">Los costos son outputs, es decir, la suma de resultados incurridos hasta la formaci\u00f3n del precio.<b><\/b><\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">Como se ha mencionado anteriormente el costo real est\u00e1 conformado por todos aquellos gastos que se van dando durante el proceso de fabricaci\u00f3n de alg\u00fan producto o prestaci\u00f3n de un servicio, los cuales son clasificados en gastos directos (materiales, salarios, etc.) y gastos indirectos (distribuci\u00f3n) que son anotados en una ficha de costo habilitada, donde son analizadas constantemente por elementos de gasto tanto de la producci\u00f3n principal como la auxiliar y se encuentran agrupados por el centro de costo.<\/span><\/p>\n<p><span style=\"color: #000000;\">As\u00ed que por costo real se entiende a los gastos totales de la producci\u00f3n de un determinado volumen de bienes o servicios que a diferencia del costo est\u00e1ndar, no se basa en previsiones.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"color: #000000;\"><b>Iv\u00e1n Mendoza<\/b><\/span><\/p>\n<p><span style=\"color: #000000;\"><b>UTEL Editorial<\/b><\/span><\/p>\n<div id=\"advads-2994367688\" class=\"advads-cta-lp-banner-form advads-entity-placement\"><a href=\"https:\/\/utel.mx\/blog\/admisiones-universidad-online\/?utm_source=blog&#038;utm_medium=CTAlink&#038;utm_campaign=MKTseo\" 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[&hellip;]<\/p>\n","protected":false},"author":40,"featured_media":38653,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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