An approach to a conceptualization of the cost
In this paper, elements of the analysis of the concept of cost that transcend the limits traditionally found between the economic and accounting disciplines are offered. The problem of the weakness of the concept of cost and the need to clarify it and expand its scope in the perspective of current...
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| Formato: | Artículo (Article) |
| Lenguaje: | Español (Spanish) Español (Spanish) |
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Universidad Libre
2019
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ir-10901-18268 |
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Universidad Libre de Colombia |
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Español (Spanish) Español (Spanish) |
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concepto contabilidad costo economía producción |
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concepto contabilidad costo economía producción Gómez R, Luis F Romero, Henry A Sánchez, Walter A An approach to a conceptualization of the cost |
| description |
In this paper, elements of the analysis of the concept of cost that transcend the limits traditionally found between the economic and accounting disciplines are offered.
The problem of the weakness of the concept of cost and the need to clarify it and expand its scope in the perspective of current pedagogical, economic and financial needs is evident.
Experience and tradition have led to many notions and concepts hibernate without clarity, breadth and accuracy adequate to be understood, learned and taught. One of those concepts is cost. Everything indicates that this concept lacks an adequate theoretical structure capable of constituting a conceptual framework that supports the uses, the daily practices and the multiplicity of applications that can be derived from it.
Product of a bibliographic exploration, this research focuses on the interpretation of notions, concepts and definitions present in the literature, to provide a conceptual precision that avoids misunderstandings in the use of language and promotes a conceptual and not only functional learning. |
| format |
Artículo (Article) |
| author |
Gómez R, Luis F Romero, Henry A Sánchez, Walter A |
| author_facet |
Gómez R, Luis F Romero, Henry A Sánchez, Walter A |
| author_sort |
Gómez R, Luis F |
| title |
An approach to a conceptualization of the cost |
| title_short |
An approach to a conceptualization of the cost |
| title_full |
An approach to a conceptualization of the cost |
| title_fullStr |
An approach to a conceptualization of the cost |
| title_full_unstemmed |
An approach to a conceptualization of the cost |
| title_sort |
approach to a conceptualization of the cost |
| publisher |
Universidad Libre |
| publishDate |
2019 |
| _version_ |
1723230377459318784 |
| spelling |
ir-10901-182682021-09-22T17:18:07Z An approach to a conceptualization of the cost Aproximación a una conceptualización del costo Approche de conceptualisation des coûts Abordagem de uma conceituação do custo Gómez R, Luis F Romero, Henry A Sánchez, Walter A concepto contabilidad costo economía producción In this paper, elements of the analysis of the concept of cost that transcend the limits traditionally found between the economic and accounting disciplines are offered. The problem of the weakness of the concept of cost and the need to clarify it and expand its scope in the perspective of current pedagogical, economic and financial needs is evident. Experience and tradition have led to many notions and concepts hibernate without clarity, breadth and accuracy adequate to be understood, learned and taught. One of those concepts is cost. Everything indicates that this concept lacks an adequate theoretical structure capable of constituting a conceptual framework that supports the uses, the daily practices and the multiplicity of applications that can be derived from it. Product of a bibliographic exploration, this research focuses on the interpretation of notions, concepts and definitions present in the literature, to provide a conceptual precision that avoids misunderstandings in the use of language and promotes a conceptual and not only functional learning. En este escrito se ofrecen elementos de análisis del concepto de costo que trascienden los límites que tradicionalmente se han tejido entre las disciplinas económica y contable. Se hace evidente la problemática de la debilidad del concepto de costo y la necesidad de dilucidarlo y ampliar su alcance en la perspectiva de las necesidades pedagógicas, económicas y financieras actuales. La experiencia y la tradición han conducido a que muchas nociones y conceptos hibernen sin claridad, amplitud y precisión adecuados para ser comprendidos, aprendidos y enseñados. El concepto de costo es uno de estos. Todo indica que este concepto carece de una adecuada estructura teórica capaz de constituir un entramado conceptual que sostenga los usos, las prácticas cotidianas y la multiplicidad de aplicaciones que pueden derivarse de este. Producto de una exploración bibliográfica, esta investigación se centra en la interpretación de nociones, conceptos y definiciones presentes en la literatura, para allegar una precisión conceptual que evite los malentendidos en el uso del lenguaje y se promueva un aprendizaje conceptual y no solamente funcional. Cet article propose des éléments d’analyse de la notion de coût qui dépassent les frontières qui ont traditionnellement été tissées entre les disciplines économique et comptable. Le problème de la faiblesse de la notion de coût et la nécessité del’élucider et d’en élargir la portée dans la perspective des besoins pédagogiques économiques et financiers actuels sont évidents. L’expérience et la tradition ont conduit à l’hibernation de nombreuses notions et concepts sans clarté, ampleur et précision suffisantes pour être compris, appris et enseignés. La notion decoût est l’une d’entre elles. Tout indique que ce concept manque d’une structure théorique appropriée capable de constituer un cadre conceptuel qui soutienne les usages, les pratiques quotidiennes et la multiplicité des applications qui peuvent endécouler. Cette recherche est le fruit d’une exploration bibliographique et se concentre sur l’interprétation des notions, concepts et définitions présents dans la littérature, pour atteindre une précision conceptuelle qui évite les malentendus dans l’utilisation du langage et favorise l’apprentissage conceptuel et non seulement fonctionnel. Este artigo oferece elementos de análise do conceito de custo que ultrapassam aos limites que tradicionalmente ocorreram entre as disciplinas econômicas e contábeis. Fazem-se evidentes os problemas da debilidade do conceito de custo e a necessidade de elucidar e expandir seu alcance na perspectiva das atuais necessidades pedagógicas, econômicas e financeiras. A experiência e a tradição levaram a que muitas noções e conceitos estarão hibernando sem a clareza, amplitude e precisão adequadas para ser compreendidos, aprendidos e ensinados. O conceito de custo é um desses. Tudo indica que este conceito não tem uma estrutura teórica adequada capaz de estabelecer um quadro conceitual que mantém os usos, as práticas cotidianas e a multiplicidade de aplicações que podem ser derivados deste. Esta investigação decorre de uma exploração bibliográfica e centra-se na interpretação de noções, conceitos e definições presentes na literatura, para alcançar uma precisão conceitual para evitar mal-entendidos no uso da linguagem e que seja promovido um aprendizagem conceitual e não apenas funcional. 2019-12-04 Artículo Revisado por Pares Académicos http://purl.org/coar/resource_type/c_6501 http://purl.org/coar/version/c_970fb48d4fbd8a85 https://revistas.unilibre.edu.co/index.php/criteriolibre/article/view/5794 10.18041/1900-0642/criteriolibre.2019v17n30.5794 spa spa https://revistas.unilibre.edu.co/index.php/criteriolibre/article/view/5794/5380 /*ref*/Boulding, K. E. (1972). Análisis económico. Madrid: Alianza Universidad. /*ref*/Bridges, W. (1997). Cómo crear nuevas oportunidades de trabajo. Prentice Hall Hispanoamérica. /*ref*/Cachanosky, J. (1994). Historia de la teoría del valor y del precio. Libertas. /*ref*/Chambers, R. (1970). Conventions, Doctrines and Common Sense. En: R. Sidebotham, Introduction to the theory and the context of accounting (pp. 46-61). New South Wales, Australia: Pergamon. /*ref*/De Zubiría, M. (1998). Mentefactos. Bogotá: Fondo de Publicaciones Bernardo Herrera Merino. /*ref*/Figueira, M. (2005). El costo en cuatro palabras. Mendoza Argentina. /*ref*/Figueira, M. (2016). Libro Costo Coste Estudio Lexicográfico… M. Figueira. Eumednet. Madrid (España): Eumednet. /*ref*/Gilman, S. (1939). Accounting Concepts of Profit. New York: The Ronald Press Company. /*ref*/Gutiérrez Hidalgo, F. (2005). Evolución histórica de la contabilidad de costes y de gestión (1885- 2005). De Computis Revista Española de Historia de la Contabilidad(2), 100-122. /*ref*/Harari, Y. (2015). De animales a dioses. Penguin Random House. /*ref*/Marx, K. (1959). El Capital . México: Fondo de Cultura Económica. /*ref*/Robinson, J. S. (1926). Some Doubtful elements of cost. The Accounting Review, 1(3), 80-88. /*ref*/Samuelson, P., & Nordhaus, W. (1996). Economía. (L. Toharia, trad.) Bogotá: McGraw Hill. Recuperado en 2017. /*ref*/Sunder, S. (2005). Teoría de la Contabilidad yel control. Bogotá: Universidad Nacional de Colombia. /*ref*/Tua, J. (1995). Lecturas de teoría e investigación Contable. Bogotá: CIJUF. /*ref*/Wittgenstein, L. (1921/ 2009). Tractatus Logico - Philosophicus. Madrid: Gredos. /*ref*/Wittgenstein, L. (1953/2009). Observaciones filosóficas. Madrid: Gredos. Revistas - Ciencias Económicas, Administrativas y Contables http://creativecommons.org/licenses/by-nc-nd/2.5/co/ Atribución-NoComercial-SinDerivadas 2.5 Colombia application/pdf Universidad Libre Criterio Libre; Vol. 17 Núm. 30 (2019): Revista Criterio Libre; 155-172 2323-0886 1900-0642 |
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12,111491 |