APROXIMACIÓN A UNA CONCEPTUALIZACIÓN DEL COSTO

Abstract

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 interpre-tation 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

Keywords

• accounting
• concept
• cost
• economics
• production.