Gestión de costos: un enfoque realista y actual

Alejandro Smolje

doi:10.56563/costosygestion.109.e4

Authors

Alejandro Smolje Facultad de Ciencias Económicas, Universidad de Buenos Aires https://orcid.org/0009-0009-7755-2667

DOI:

https://doi.org/10.56563/costosygestion.109.e4

Keywords:

artificial intelligence, costing models, costs management, cost reduction

Abstract

This paper aims at introducing current state of business practice regarding costing models and cost management, proposing application of "multiple costing" concept, in line with importance of effective cost utilization in business management, far above simply calculating costs. Methodology used in this work consists of theoretical research based on existing literature, complemented by results of fieldwork and conclusions drawn from professional experience and practice.

Costing practices in different countries, such as USA, Germany, Japan, and China, show their own perspectives with varying nuances, although absorption costing models, standard costing, cost-volume-profit analysis, cost reduction as a prioritized strategic imperative, and usage of information to increase competitiveness and improve profitability are widely applied today. Technological advances create new processes and operational models, just as high-speed information technology generates abundant data, and Artificial Intelligence modifies processes and activities, with a wide range of concrete practical applications as John Deere and Domino's Pizza cases reveal.

Downloads

Download data is not yet available.

References

Alchian, A. (1950) Uncertainty, evolution and economic theory. Journal of Political Economy, Volume 58, Number 3, June 1950.. USA: University of Chicago Press.

Bhimani, A., Horngren, C., Datar, S. y Rajan, M (2019) Management and Cost Accounting, UK: Pearson.

Chandler, Alfred (1969) Strategy and Structure: chapters in the history of American industrial Enterprise, Boston: MIT Press.

Clinton D. y White, L. (2012) Roles and Practices in Management Accounting: 2003-2012. Management Accounting, November 2012, New Jersey.

Coase, Ronald (1937) The nature of the firm. Economica, New Series, Vol. 4, No. 16., pp. 386-405.

Cyert, R. y March, J. [1963] (2021) A behavioral theory of the firm. USA: Hassell Street.

Friedl, G., Hammer, C., Pedell, B. y Küpper, H. (2009) How Do German Companies Run Their Cost Accounting Systems. Management Accounting, Winter 2009.N. Jersey.

Galbraith, J. [1967] (1972) El nuevo estado industrial. Barcelona: Editorial Ariel

Horngren, C. (2004) Management Accounting: Some Comments. Journal of Management Accounting Research, Volume sixteen, 2004, pág. 207-211

Hutchinson, R. y Liao, K. (2009) Zen Accounting: How Japanese Management Accounting Practice Supports Lean Mgmt. Management. Accounting, Fall 2009.

Institute of Management Accountants (2014) Costing Methodologies and Cost Management Practices in the People´s Republic of China,. USA.

Keynes, J. M. (1936) Teoría general del empleo, el interés y el dinero.

Knight, F. [1921] (2006) Risk, uncertainty and profit. USA: Cosimo Classics.

Lavolpe, A. (1993) Los sistemas de costos, la contabilidad de costos y la contabilidad de gestión. En III Congreso Internacional de Costos, realizado en Madrid, España.

Leibenstein, H. (1978) General X-Efficiency theory and economic development. UK: Oxford University Press.

Schumpeter, J. [1942] (2008) Capitalism, socialism and democracy. USA: Harper Perennial Modern Thought.

Simon, H. [1947] (1982) El comportamiento administrativo. Buenos Aires: Ed. Aguilar.

Smolje, A. y Lavolpe, A (2017) ¿Qué hay de nuevo en la gestión de costos. Revista Enfoques, N° 7, Julio 2017, Buenos Aires: La Ley.

Smolje, A. (2024) La gestión de costos en la empresa: una mirada realista. En XII Congreso de Costos del Mercosur, realizado en Montevideo, Uruguay, Nov. 2024.

Vázquez, J.C. (1984) Tratado de Costos. Buenos Aires: Editorial Aguilar.

Williamson, O. (1975) Mercados y jerarquías: su análisis y sus implicaciones antitrust. Buenos Aires: Fondo de Cultura Económica.