Importancia de La Hoja de Costos

 

  KG\C^RHEMKH B@ OH JCFH B@ MC]RC].  KG\C^RHEMKH MC]RC]. BKNPF@OH @o bcmug`etc b` mcethnkokbhb qu` s` ush `s oohghbc "jcfh b` mcstcs b` trhnhfc", qu` mce`e` oh hmuguohmkýe b` mcstcs phrh mhbh trhnhfc, sunbkvkbkbh `e ohs prkemkpho`s mht`dcrçhs b` mcstcs, h g`bkbh qu` s` jhm`e ohs r`qukskmkce`s b` ght`rkho`s y s` kemurr` `e oh ghec b` cnrh, s` hecthe ocs trhnhfcs p`re`et`s `e ocs acrguohrkcs b` r`qukskmkýe b` ght`rkho`s y thrf`ths b` `gpc phrh ghet`e`r ue nu`e mcetrco b` ocs `o`g`etcs ` o`g`etcs b`o mcst` `s e`m`shrkc `gpo`hr uec b` ocs mcstcs uokzhbcs.

 

 

. @OHNC^@

PE GH\H MCEM@\RPHO @E BCEB@ BCEB@ H\H^@VMHE6 MC]RC], MOH]KAKMHMKCE, CNF@RKQC], AKE@], @O@G@ERC] B@O MC]RC, NH]@]  B@ MC]RC, ]K]R@GH] B@ MC]RC], MC]RC], BCMR^KEH] B@ MC]RC], MC]RC], JCFH B@ MC]RC [ G@RCBC] \H^H AKFH^ @O MC]RC.

 

 G@EMKCE@ OC] @]RHBC] AKEHEMK@^C] NH]KMC] [ MCG\O@G@ERH^KC] XP@ B@N@ D@E@^H^ OH MCERHNKOKBHB @E PEH @G\^@]H KEBP]R^KHO. Ocs `sthbcs akehemk`rcs nèskmcs sce ocs bkstketcs bcmug`etcs qu` b`n` pr`phrhr oh `gpr`sh ho tërgkec b`o `f`rmkmkc mcethno`, mce `o cnf`tc b` mcecm`r oh sktuhmkýe akehemk`rh y ocs r`suothbcs `mceýgkmcs cnt`ekbcs `e ohs hmtkvkbhb`s b` oh `gpr`sh h oc ohrdc b` ue p`rçcbc. Oh sktuhmkýe `mceýgkmh y phtrkgcekho b` ueh `gpr`sh qu`bh r`ao`fhbh `e ocs `sthbcs akehemk`rcs. @stcs bcmug`etcs, pcr thetc, sce kgpr`smkebkno`s  phrhh shn`  phr s hn`rr sskk u ueh eh mcgphø mcg phøçh çh `s c ec e c r`et r `ethno hno`` .

 KG\C^RHEMKH[ MOH]KAKMHMKCE B@ OC] ^@MP^]C]. @F@G\OC] B@ ^@MP^]C] 

Ocs r`murscs ehturho`s sce tcbcs ocs ahmtcr`s hnkýtkmcs c nkýtkmcs b` oh ehturho`zh qu` `o jcgnr` pu`b` utkokzhr mce `o ake b` shtksahm`r sus e`m`skbhb`s. @o hkr`, `o p`trýo`c, ocs gke`rho`s, ocs v`d`tho`s, ocs hekgho`s, `tm. sce `f`gpocs b` ocs r`murscs ehturho`s qu` `o jcgnr` pu`b` utkokzhr. ³Xuë bka`r`emkh `xkst` `etr` `stcs `f`gpocs b` r`murscs r`mu rscs ehturho`s3

Ocs ahmtcr`s nkýtkmcs tk`e`e oh mhphmkbhb b` r`prcbumkrs`, y pcr oc thetc huequ` `o jcgnr` ocs utkokm`, s` pu`b`e r`d`e`rhr c r`mup`rhr. @e mhgnkc, ocs r`murscs qu` mcrr`spceb`e h ahmtcr`s hnkýtkmcs qu` ec pu`b`e r`d`e`rhrs`, bksgkeukrèe ho s`r `xpocthbcs pcr `o jcgnr`. Ht`ebk`ebc ho mrkt`rkc b` sus pcsknkokbhb`s b` r`mup`rhmkýe y r`d`e`rhmkýe, ocs r`murscs ehturho`s pu`b`e s`r mohskakmhbcs `e tr`s drupcs6  ” ^`murscs kehdcthno`s  ” ^`murscs r`ecvhno`s  ” ^`murscs ec r`ecvhno`s Ocs r`murscs ehturho`s r`ecvhno`s

Ocs r`murscs ehturho`s r`ecvhno`s sce hqu`oocs qu`, mce ocs mukbhbcs hb`muhbcs, pu`b`e ghet`e`rs` ` kemousc hug`ethr. Ocs prkemkpho`s r`murscs r`ecvhno`s sce ohs poheths y ocs hekgho`s. H su v`z ohs poheths y ocs hekgho`s b`p`eb`e phrh su sunskst`emkh b` ctrcs r`murscs r`ecvhno`s qu` sce `o hduh y `o su`oc. Huequ` `s guy hnuebhet` `o hduh, ec `s r`mursc p`rghe`et` bhbc qu` s` mcethgkeh mce ahmkokbhb. Peh v`z mcethgkehbh `s guy bkaçmko qu` `o hduh pu`bh r`mup`rhr su pur`zh. @o hduh thgnkëe s` pu`b` `xpocthr `e acrgh krr`spceshno`. \cr `f`gpoc, `o Ghr Hrho, qu` q u` s` `emu`etrh `e Hskh, `etr` ohs r`pönokmhs b` Ihzhfstèe y Pzn`ikstèe, s` `stè s`mhebc b`nkbc h

 

qu` ohs hduhs b` bcs b` ocs rçcs qu` oc hokg`ethnhe au`rce b`svkhbhs phrh r`dhr muotkvcs b` hodcbýe. Jcy `e bçh `o Ghr Hrho tk`e` g`ecs b` oh gkthb b` su thghøc crkdkeho, y ocs  nhrmcs b` ocs p`smhbcr`s, `stèe vhrhbcs `e sus hetkduhs crkoohs. @o su`oc thgnkëe e`m`skth mukbhbcs.

 @OHNC^@ PEH JCFH B@ MC]RC B@ OH @G\^@]H XP@ P]R@B @]RH QK]KRHEBC

 

MPHO @] OH BKA@^@EMKH XP@ JH[ @E OC] @]RHBC] AKEHEMK@^C] (@]RHBC B@ ^@]PORHBC [ NHOHEM@ D@E@^HO) @ER^@ PEH  @G\^@]H KEBP]R^KHO [ PEH @G\^@]H MCG@^MKHO MCG@^MKHO @etr` ohs `gpr`shs s`øhohbhs ec s` pr`s`ethe ghycr`s bka`r`emkhs, ske `gnhrdc  pcb`gcs hecthr ohs skduk`et`s6 @e mhscs b` `gpr`shs c prcy`mtcs mcg`rmkho`s, hbquk`r`e g`rmhemçhs phrh ou`dc v`eb`rohs, d`e`rhog`et` h ue pr`mkc sup`rkcr y ske jhn`r `a`mtuhbc ekedueh trhesacrghmkýe susthemkho. Ohs `gpr`shs kebustrkho`s `e mhgnkc trhesacrghe ohs ght`rkhs prkghs `e  prcbumtcs t`rgkehbcs, qu` pcst`rkcrg`et` sce v`ebkbcs. @s scohg`et` `st` hsp`mtc b` oh prcbummkýe c trhesacrghmkýe b` ght`rkhs prkghs oc qu` mhush bka`r`emkhs `etr` oh mcethnkokbhb b` ohs `gpr`shs mcg`rmkho`s y ohs kebustrkho`s. @e ohs `gpr`shs mcg`rmkho`s, `o mcstc b` oh g`rmhemçh v`ebkbh `stè bhbc pcr ocs pr`mkcs b` mcgprh y ec pr`mkshe pcr oc thetc b` ue skst`gh b` mcstcs mc stcs phrh cnt`e`r `sths mkarhs. Gk`etrhs qu` `e ohs `gpr`shs kebustrkho`s e`m`skthe b` ue skst`gh b` mcstcs phrh b`t`rgkehr  `o mcstc b` ocs prcbumtcs ahnrkmhbcs qu` jhe b` akdurhr `e ocs kev`ethrkcs `e `o nhohem` d`e`rho y `o mcstc b` ocs prcbumtcs v`ebkbcs qu` b`n`e akdurhr `e `o @sthbc b` ^`suothbcs.

XP@ B@N@ RCGH^ @E MP@ERH PEH MCG\HØÇH \H^H AKFH^ @O  \^@MKC B@ Q@ERH Akfhr ocs pr`mkcs b` eu`strcs prcbumtcs c s`rvkmkcs pu`b` s`r ue hutëetkmc bcocr b` mhn`zh. \cb`gcs cpthr pcr oh `strht`dkh b` v`r oc qu` mcnrh oh mcgp`t`emkh y r`nhfhr ue pcquktc, mr`y`ebc qu` hsç ocs mok`et`s hm`pthrèe eu`strh ca`rth. \`rc ësc, ek mcg`rmkho ek `mceýgkmhg`et` su`o` auemkcehr.

Oc prkg`rc qu` b`n`gcs p`eshr `s qu` oh v`eth b` eu`strcs prcbumtcs c s`rvkmkcs jh b` s`r r`ethno`. Q`eb`r pcr b`nhfc b` mcst`s ecs mcebum` h oh rukeh y `o cnf`tkvc h p`rs`dukr `e muhoquk`r e`dcmkc ec `s pr`mkshg`et` `s`. \cr `sc jhy qu` `sthno`m`r ue mrkt`rkc mcj`r`et` b` akfhmkýe b` pr`mkcs.

  B`n`gcs b` mceskb`rhr, `e prkg`r oudhr, ocs mcst`s b` prcbummkýe. ]k ahnrkmhgcs jhy qu` t`e`r `e mu`eth `o mcst` b` ght`rkhs prkghs y b` `ohncrhmkýe9 sk mcgprhgcs phrh v`eb`r, `o

 

mcst` b` hbqukskmkýe y sk pr`sthgcs ue s`rvkmkc, `o ` o mcst` hscmkhbc ho trhnhfc r`hokzhbc (jcrhs b` trhnhfc, mcst`s ght`rkho`s `tm.) Rhgnkëe b`n`gcs t`e`r `e mu`eth ocs mcst`s bkr`mtcs. @e hoduecs mhscs sce hqu`oocs qu` tk`e`e qu` v`r mce jhm`r oo`dhr oh g`rmhemçh ho mok`et` (dhstcs b` bkstrknumkýe, `evhs`s y `gnhohf`s, …). @e ctrcs pu`b`e s`r ocs dhstcs b` b`spohzhgk`etc, sk `o s`rvkmkc s` pr`sth h bcgkmkokc. Hb`gès, oh `gpr`sh jh b` scpcrthr uecs dhstcs kebkr`mtcs qu` s` b`n`e suarhdhr mce ueh  phrt` b`o ghrd`e mcg`rmkho qu` s` cntk`e` `e mhbh v`eth. \cr `f`gpoc, `o hoquko`r b`o ocmho b` e`dcmkc9 `o mcst` b`o gcnkokhrkc, ghqukehrkh y ctrcs hmtkvcs e`m`shrkcs phrh oh hmtkvkbhb9 `o mcst` b` p`rsceho9 `o mcst` akehemk`rc9 `tm.