{"id":34669,"date":"2017-09-18T05:52:40","date_gmt":"2017-09-18T05:52:40","guid":{"rendered":"http:\/\/raed.academy\/?p=34669"},"modified":"2017-09-21T14:11:23","modified_gmt":"2017-09-21T14:11:23","slug":"una-comptabilitat-costos-la-carta","status":"publish","type":"post","link":"https:\/\/raed.academy\/ca\/una-comptabilitat-costos-la-carta\/","title":{"rendered":"Una comptabilitat de costos a la carta"},"content":{"rendered":"<p>L&#8217;empresa no ha de seguir un model \u00fanic i ortodox de comptabilitat de costos, sin\u00f3 tractar d&#8217;adaptar a la seva activitat, caracter\u00edstiques i a la seva pr\u00f2pia idiosincr\u00e0sia el model que millor s&#8217;avingui amb les seves necessitats i filosofia. \u00c9s una decisi\u00f3 estrat\u00e8gica que exigeix \u200b\u200bl&#8217;estudi i la reflexi\u00f3 dels seus gestors. Aquesta \u00e9s la conclusi\u00f3 a qu\u00e8 arriba <strong>Alba Rocafort<\/strong> al seu treball <strong>&#8220;An\u00e1lisis comparativo de los modelos de costos por absorci\u00f3n y por actividades&#8221;<\/strong>, que va presentar al III Acte Internacional de la <strong>Reial Acad\u00e8mia Europea de Doctors-Barcelona 1914<\/strong> (RAED).<\/p>\n<p>La investigadora, graduada a la <a href=\"http:\/\/www.manchester.ac.uk\" target=\"_blank\" rel=\"noopener\"><strong>Universitat de Manchester<\/strong><\/a> i m\u00e0ster en gesti\u00f3 empresarial per la <a href=\"http:\/\/www.lse.ac.uk\" target=\"_blank\" rel=\"noopener\"><strong>London School of Economics<\/strong><\/a>, repassa al seu estudi els dos principals m\u00e8todes de comptabilitat de costos, el tradicional o d&#8217;absorci\u00f3 que es va utilitzar habitualment fins als anys 80 del passat segle: un m\u00e8tode que assigna un valor a cada tasca realitzada o b\u00e9 a cada element utilitzat per produir o proporcionar un producte o servei. I el de costos per activitats (ABC a la seva sigla en angl\u00e8s), aparegut amb l&#8217;auge de l&#8217;economia japonesa: un m\u00e8tode que tracta d&#8217;identificar i comptabilitzar costos indirectes associats amb la tasca empresarial.<\/p>\n<div id=\"attachment_34732\" style=\"width: 411px\" class=\"wp-caption alignright\"><img loading=\"lazy\" decoding=\"async\" aria-describedby=\"caption-attachment-34732\" class=\"wp-image-34732\" src=\"http:\/\/raed.academy\/wp-content\/uploads\/2017\/09\/Alba-Rocafort-Marco-ABC-w.jpg\" alt=\"Alba Rocafort Marco presenta el seu treball: &quot;An\u00e0lisi comparativa dels models de costos per absorci\u00f3 i per activitats&quot;\" width=\"401\" height=\"267\" srcset=\"https:\/\/raed.academy\/wp-content\/uploads\/2017\/09\/Alba-Rocafort-Marco-ABC-w.jpg 450w, https:\/\/raed.academy\/wp-content\/uploads\/2017\/09\/Alba-Rocafort-Marco-ABC-w-300x200.jpg 300w\" sizes=\"(max-width: 401px) 100vw, 401px\" \/><p id=\"caption-attachment-34732\" class=\"wp-caption-text\">Alba Rocafort Marco<\/p><\/div>\n<p>Per a Rocafort, la mecanitzaci\u00f3 i digitalitzaci\u00f3 de moltes societats implica l&#8217;exist\u00e8ncia de nous costos indirectes associats al producte o servei final que aconsellen la utilitzaci\u00f3 del m\u00e8tode ABC. Tot i aix\u00ed, la comptabilitat de costos per activitats pot resultar massa complexa per a un altre tipus de societats on el gestor nom\u00e9s precisa d&#8217;una informaci\u00f3 concisa amb la qual operar. Aix\u00ed mateix, els analistes que tenen en compte el factor psicol\u00f2gic de la gesti\u00f3 empresarial tamb\u00e9 es decanten pel model cl\u00e0ssic, menys prec\u00eds, per\u00f2 m\u00e9s \u00e0gil en la gesti\u00f3.<\/p>\n<p>&#8220;L&#8217;establiment del m\u00e8tode ABC a finals del segle XX i la seva aplicaci\u00f3 es van tornar fonamentals per avaluar les noves empreses, ja que el m\u00e8tode es basa en l&#8217;an\u00e0lisi de costos de totes les activitats i garanteix una major precisi\u00f3 per distingir els costos indirectes subjectes a aquestes activitats. A m\u00e9s, no nom\u00e9s s&#8217;utilitza com un m\u00e8tode de comptabilitat, sin\u00f3 tamb\u00e9 com una eina per dur a terme la gesti\u00f3 empresarial. No obstant aix\u00f2, si a una societat hi ha nombroses activitats dif\u00edcils de controlar aquest m\u00e8tode \u00e9s massa complex. Sota un prisma conductual, el sistema tradicional tamb\u00e9 apareix com el m\u00e9s efectiu, com una forma per motivar els empleats a augmentar el seu rendiment&#8221;, conclou l&#8217;autora.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>L&#8217;empresa no ha de seguir un model \u00fanic i ortodox de comptabilitat de costos, sin\u00f3 tractar d&#8217;adaptar a la seva activitat, caracter\u00edstiques i a la seva pr\u00f2pia idiosincr\u00e0sia el model que millor s&#8217;avingui amb les seves necessitats i filosofia. \u00c9s una decisi\u00f3 estrat\u00e8gica que exigeix \u200b\u200bl&#8217;estudi i la reflexi\u00f3 dels seus gestors. Aquesta \u00e9s la [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":34733,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_et_pb_use_builder":"","_et_pb_old_content":"","_et_gb_content_width":"","footnotes":""},"categories":[72],"tags":[],"class_list":["post-34669","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-ca","et-has-post-format-content","et_post_format-et-post-format-standard"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Una comptabilitat de costos a la carta - Reial Acad\u00e8mia Europea de Doctors<\/title>\n<meta name=\"description\" content=\"Alba Rocafort presenta el seu treball: &quot;An\u00e0lisi comparativa dels models de costos per absorci\u00f3 i per activitats&quot;.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/raed.academy\/ca\/una-comptabilitat-costos-la-carta\/\" \/>\n<meta property=\"og:locale\" content=\"ca_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Una comptabilitat de costos a la carta - 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