Modelo de línea de equilibrio: adición al sistema de costos directos.
Resumen
La relevancia del problema en estudio está condicionada por la necesidad de eliminar los defectos en los modelos económicos y matemáticos basados en costos directos. El propósito del artículo es probar la hipótesis, según la cual la agrupación de costos corporativos diferentes ayudará a eliminar los inconvenientes del sistema actual de costos directos. El estudio ha dado como resultado una expresión analítica (algebraica) del modelo de línea de equilibrio que confirma la efectividad de la modificación del sistema de agrupación de costos y prueba la existencia de la hipótesis. La inclusión de las condiciones del sistema tributario nacional en el modelo de línea de equilibrio ofrece nuevas oportunidades en la valoración de la solvencia de la actividad empresarial en varios sistemas tributarios.
Citas
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