Los costos no solo intervienen en la producción y las utilidades, sino que también
influyen en decisiones, como la elección de insumos e incluso el decidir si continuar o no
en el negocio, que buscan que los métodos de producción sean más eficientes y produzcan
menos costos.
Jose Fernández
Cindy Reina
Josias Insignares
Farid Gómez
Yoser González
Yesglys Rodríguez
Marlon Toro
Semestre I
Administración Financiera
Universidad del Tolima
, Contenido
ANALISIS DE COSTOS.................................................................................................................. 2
ANALISIS ECONOMICO DE LOS COSTOS .............................................................................. 2
COSTOS FIJOS (CF): ................................................................................................................. 2
COSTOS VARIABLES (CV): ...................................................................................................... 2
COSTOS TOTALES (CT): .......................................................................................................... 2
COSTO MARGINAL (CM) .......................................................................................................... 2
COSTO PROMEDIO .................................................................................................................... 2
Costo fijo Promedio (CFP): CF/c: .............................................................................................. 2
Costo Variable promedio: CV/c .................................................................................................. 3
Relación entre el costo marginal y el costo promedio................................................. 3
RELACION ENTRE LA PRODUCCION Y LOS COSTOS................................................ 3
SELECCIÓN DE INSUMOS POR PARTE DE LA EMPRESA. ............................................ 3
Productos marginales y la regla del menor costo ............................................................... 3
COSTOS ECONOMICOS Y CONTABILIDAD DE COSTOS ................................................... 4
ESTADO DE RESULTADOS, O ESTADO DE PERDIDAS Y GANANCIAS .................... 4
EL BALANCE ........................................................................................................................... 4
Convenciones contables. ..................................................................................................... 5
Trampas Financieras. ............................................................................................................ 5
COSTOS DE OPORTUNIDAD ...................................................................................................... 5
Los costos de oportunidad y los mercados. ...................................................................... 6
PREGUNTAS PARA DEBATE ....................................................................................................... 6
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