{"id":3510,"date":"2026-03-16T19:57:36","date_gmt":"2026-03-16T19:57:36","guid":{"rendered":"https:\/\/www.cubodeideas.com\/blog\/?p=3510"},"modified":"2026-03-16T19:57:36","modified_gmt":"2026-03-16T19:57:36","slug":"costos-fijos-y-costos-variables-en-una-pyme","status":"publish","type":"post","link":"https:\/\/www.cubodeideas.com\/blog\/estrategia-empresarial\/finanzas-para-pymes\/costos-fijos-y-costos-variables-en-una-pyme\/","title":{"rendered":"Costos fijos y costos variables en una PyME: c\u00f3mo diferenciarlos para tomar decisiones correctas"},"content":{"rendered":"

Uno <\/span>de <\/span>los <\/span>errores <\/span>m\u00e1s <\/span>costosos <\/span>dentro <\/span>de <\/span>una <\/span>PyME <\/span>no <\/span>ocurre <\/span>necesariamente <\/span>en <\/span>ventas, <\/span>en <\/span>producci\u00f3n <\/span>o <\/span>en <\/span>administraci\u00f3n. <\/span>Ocurre <\/span>antes, <\/span>en <\/span>la <\/span>forma <\/span>en <\/span>que <\/span>la <\/span>empresa <\/span>entiende <\/span>sus <\/span>propios <\/span>costos. <\/span>Cuando <\/span>un <\/span>negocio <\/span>no <\/span>distingue <\/span>con <\/span>claridad <\/span>entre <\/span>costos <\/span>fijos <\/span>y <\/span>costos <\/span>variables, <\/span>empieza <\/span>a <\/span>tomar <\/span>decisiones <\/span>comerciales, <\/span>operativas <\/span>y <\/span>financieras <\/span>sobre <\/span>una <\/span>base <\/span>equivocada. <\/span>Y <\/span>cuando <\/span>la <\/span>base <\/span>est\u00e1 <\/span>mal, <\/span>incluso <\/span>una <\/span>empresa <\/span>que <\/span>vende <\/span>puede <\/span>terminar <\/span>perdiendo <\/span>dinero <\/span>sin <\/span>verlo <\/span>con <\/span>suficiente <\/span>claridad.<\/span><\/p>\n

Esta <\/span>confusi\u00f3n <\/span>es <\/span>mucho <\/span>m\u00e1s <\/span>com\u00fan <\/span>de <\/span>lo <\/span>que <\/span>parece. <\/span>Muchas <\/span>PyMEs <\/span>saben <\/span>cu\u00e1nto <\/span>pagan <\/span>en <\/span>t\u00e9rminos <\/span>generales, <\/span>pero <\/span>no <\/span>c\u00f3mo <\/span>se <\/span>comportan <\/span>realmente <\/span>esos <\/span>costos <\/span>frente <\/span>al <\/span>nivel <\/span>de <\/span>actividad <\/span>del <\/span>negocio. <\/span>Esa <\/span>diferencia <\/span>es <\/span>cr\u00edtica. <\/span>No <\/span>basta <\/span>con <\/span>saber <\/span>cu\u00e1nto <\/span>gasta <\/span>la <\/span>empresa; <\/span>hay <\/span>que <\/span>entender <\/span>qu\u00e9 <\/span>costos <\/span>cambian <\/span>con <\/span>las <\/span>ventas, <\/span>cu\u00e1les <\/span>se <\/span>mantienen <\/span>aunque <\/span>no <\/span>se <\/span>venda <\/span>y <\/span>c\u00f3mo <\/span>esa <\/span>estructura <\/span>impacta <\/span>el <\/span>margen, <\/span>la <\/span>operaci\u00f3n <\/span>y <\/span>la <\/span>capacidad <\/span>de <\/span>crecer <\/span>con <\/span>orden.<\/span><\/p>\n

Distinguir <\/span>entre <\/span>costos <\/span>fijos <\/span>y <\/span>variables <\/span>no <\/span>es <\/span>un <\/span>ejercicio <\/span>contable <\/span>aislado. <\/span>Es <\/span>una <\/span>herramienta <\/span>de <\/span>direcci\u00f3n. <\/span>Sirve <\/span>para <\/span>fijar <\/span>precios <\/span>con <\/span>m\u00e1s <\/span>criterio, <\/span>evaluar <\/span>promociones, <\/span>entender <\/span>el <\/span>punto <\/span>de <\/span>equilibrio<\/span><\/strong><\/a>, <\/span>proteger <\/span>la <\/span>rentabilidad<\/span><\/strong><\/a> y <\/span>evitar <\/span>decisiones <\/span>que <\/span>aparentan <\/span>ser <\/span>comerciales <\/span>pero <\/span>en <\/span>realidad <\/span>destruyen <\/span>valor.<\/span><\/p>\n

Por <\/span>qu\u00e9 <\/span>esta <\/span>diferencia <\/span>cambia <\/span>la <\/span>calidad <\/span>de <\/span>las <\/span>decisiones<\/span><\/h2>\n

Muchas <\/span>empresas <\/span>analizan <\/span>sus <\/span>n\u00fameros <\/span>en <\/span>bloque. <\/span>Ven <\/span>el <\/span>total <\/span>de <\/span>egresos <\/span>del <\/span>mes, <\/span>lo <\/span>comparan <\/span>contra <\/span>el <\/span>ingreso <\/span>y <\/span>obtienen <\/span>una <\/span>idea <\/span>general <\/span>del <\/span>resultado. <\/span>El <\/span>problema <\/span>es <\/span>que <\/span>esa <\/span>lectura <\/span>agregada <\/span>dice <\/span>poco <\/span>sobre <\/span>la <\/span>l\u00f3gica <\/span>real <\/span>del <\/span>negocio. <\/span>No <\/span>permite <\/span>entender <\/span>qu\u00e9 <\/span>parte <\/span>del <\/span>costo <\/span>depende <\/span>del <\/span>nivel <\/span>de <\/span>operaci\u00f3n <\/span>y <\/span>qu\u00e9 <\/span>parte <\/span>seguir\u00e1 <\/span>existiendo <\/span>incluso <\/span>si <\/span>las <\/span>ventas <\/span>caen.<\/span><\/p>\n

Cuando <\/span>esa <\/span>diferencia <\/span>no <\/span>est\u00e1 <\/span>clara, <\/span>la <\/span>direcci\u00f3n <\/span>puede <\/span>cometer <\/span>errores <\/span>importantes. <\/span>Puede <\/span>creer <\/span>que <\/span>cierto <\/span>volumen <\/span>de <\/span>venta <\/span>ya <\/span>cubre <\/span>la <\/span>estructura <\/span>cuando <\/span>todav\u00eda <\/span>no <\/span>lo <\/span>hace. <\/span>Puede <\/span>aceptar <\/span>pedidos <\/span>de <\/span>bajo <\/span>margen <\/span>pensando <\/span>que \u201c<\/span>algo <\/span>dejan\u201d, <\/span>sin <\/span>notar <\/span>que <\/span>ese <\/span>algo <\/span>apenas <\/span>cubre <\/span>costos <\/span>variables <\/span>y <\/span>no <\/span>aporta <\/span>suficiente <\/span>a <\/span>los <\/span>costos <\/span>fijos. <\/span>Puede <\/span>tambi\u00e9n <\/span>pensar <\/span>que <\/span>reducir <\/span>actividad <\/span>resuelve <\/span>el <\/span>problema, <\/span>sin <\/span>darse <\/span>cuenta <\/span>de <\/span>que <\/span>buena <\/span>parte <\/span>del <\/span>gasto <\/span>seguir\u00e1 <\/span>corriendo <\/span>de <\/span>todas <\/span>formas.<\/span><\/p>\n

Por <\/span>eso <\/span>esta <\/span>clasificaci\u00f3n <\/span>no <\/span>debe <\/span>verse <\/span>como <\/span>una <\/span>formalidad <\/span>administrativa. <\/span>Es <\/span>una <\/span>base <\/span>para <\/span>decidir <\/span>mejor. <\/span>Una <\/span>PyME <\/span>que <\/span>entiende <\/span>bien <\/span>sus <\/span>costos <\/span>toma <\/span>mejores <\/span>decisiones <\/span>de <\/span>precio, <\/span>de <\/span>capacidad, <\/span>de <\/span>promoci\u00f3n <\/span>y <\/span>de <\/span>crecimiento.<\/span><\/p>\n

Qu\u00e9 <\/span>son <\/span>realmente <\/span>los <\/span>costos <\/span>fijos<\/span><\/h2>\n

Los <\/span>costos <\/span>fijos <\/span>son <\/span>aquellos <\/span>que, <\/span>dentro <\/span>de <\/span>cierto <\/span>rango <\/span>operativo, <\/span>no <\/span>cambian <\/span>de <\/span>manera <\/span>directa <\/span>por <\/span>vender <\/span>m\u00e1s <\/span>o <\/span>menos <\/span>en <\/span>el <\/span>corto <\/span>plazo. <\/span>Siguen <\/span>existiendo <\/span>aunque <\/span>la <\/span>actividad <\/span>comercial <\/span>baje, <\/span>y <\/span>no <\/span>aumentan <\/span>autom\u00e1ticamente <\/span>con <\/span>cada <\/span>unidad <\/span>adicional <\/span>vendida. <\/span>Esto <\/span>no <\/span>significa <\/span>que <\/span>sean <\/span>eternamente <\/span>iguales <\/span>ni <\/span>que <\/span>nunca <\/span>cambien, <\/span>sino <\/span>que <\/span>no <\/span>dependen <\/span>de <\/span>forma <\/span>inmediata <\/span>del <\/span>volumen <\/span>producido <\/span>o <\/span>vendido.<\/span><\/p>\n

En <\/span>una <\/span>PyME, <\/span>aqu\u00ed <\/span>suelen <\/span>encontrarse <\/span>la <\/span>renta, <\/span>ciertos <\/span>sueldos <\/span>administrativos, <\/span>licencias <\/span>de <\/span>software, <\/span>seguros, <\/span>algunos <\/span>servicios <\/span>contratados, <\/span>honorarios <\/span>permanentes <\/span>y <\/span>parte <\/span>de <\/span>la <\/span>estructura <\/span>operativa <\/span>b\u00e1sica. <\/span>Son <\/span>costos <\/span>que <\/span>sostienen <\/span>la <\/span>capacidad <\/span>del <\/span>negocio <\/span>para <\/span>funcionar, <\/span>incluso <\/span>antes <\/span>de <\/span>que <\/span>ocurra <\/span>la <\/span>venta.<\/span><\/p>\n

Entenderlos <\/span>bien <\/span>es <\/span>fundamental <\/span>porque <\/span>representan <\/span>la <\/span>carga <\/span>estructural <\/span>de <\/span>la <\/span>empresa. <\/span>Son <\/span>el <\/span>piso <\/span>que <\/span>el <\/span>negocio <\/span>debe <\/span>cubrir <\/span>para <\/span>operar. <\/span>Mientras <\/span>m\u00e1s <\/span>pesada <\/span>sea <\/span>esa <\/span>base, <\/span>mayor <\/span>presi\u00f3n <\/span>habr\u00e1 <\/span>sobre <\/span>ventas, <\/span>margen <\/span>y <\/span>eficiencia. <\/span>Y <\/span>mientras <\/span>menos <\/span>claridad <\/span>exista <\/span>sobre <\/span>ella, <\/span>m\u00e1s <\/span>f\u00e1cil <\/span>ser\u00e1 <\/span>subestimar <\/span>el <\/span>esfuerzo <\/span>real <\/span>que <\/span>la <\/span>empresa <\/span>necesita <\/span>para <\/span>sostenerse.<\/span><\/p>\n

Qu\u00e9 <\/span>son <\/span>realmente <\/span>los <\/span>costos <\/span>variables<\/span><\/h2>\n

Los <\/span>costos <\/span>variables, <\/span>en <\/span>cambio, <\/span>s\u00ed <\/span>cambian <\/span>en <\/span>funci\u00f3n <\/span>del <\/span>nivel <\/span>de <\/span>actividad. <\/span>A <\/span>mayor <\/span>producci\u00f3n <\/span>o <\/span>mayor <\/span>venta, <\/span>mayor <\/span>consumo <\/span>de <\/span>estos <\/span>costos. <\/span>Si <\/span>el <\/span>negocio <\/span>reduce <\/span>actividad, <\/span>estos <\/span>costos <\/span>tienden <\/span>a <\/span>bajar <\/span>de <\/span>forma <\/span>proporcional <\/span>o <\/span>relativamente <\/span>cercana <\/span>a <\/span>la <\/span>operaci\u00f3n.<\/span><\/p>\n

En <\/span>este <\/span>grupo <\/span>suelen <\/span>entrar <\/span>materias <\/span>primas, <\/span>insumos <\/span>directos, <\/span>comisiones <\/span>por <\/span>venta, <\/span>empaques, <\/span>ciertos <\/span>gastos <\/span>log\u00edsticos, <\/span>mano <\/span>de <\/span>obra <\/span>directamente <\/span>ligada <\/span>a <\/span>producci\u00f3n <\/span>o <\/span>cualquier <\/span>costo <\/span>que <\/span>aumente <\/span>al <\/span>ritmo <\/span>del <\/span>volumen. <\/span>Son <\/span>los <\/span>costos <\/span>que <\/span>acompa\u00f1an <\/span>el <\/span>movimiento <\/span>del <\/span>negocio.<\/span><\/p>\n

La <\/span>direcci\u00f3n <\/span>necesita <\/span>entenderlos <\/span>porque <\/span>son <\/span>esenciales <\/span>para <\/span>calcular <\/span>cu\u00e1nto <\/span>valor <\/span>deja <\/span>realmente <\/span>cada <\/span>venta. <\/span>Cuando <\/span>una <\/span>empresa <\/span>vende <\/span>sin <\/span>distinguir <\/span>bien <\/span>sus <\/span>costos <\/span>variables, <\/span>puede <\/span>creer <\/span>que <\/span>cualquier <\/span>ingreso <\/span>adicional <\/span>ayuda, <\/span>aunque <\/span>en <\/span>realidad <\/span>parte <\/span>de <\/span>ese <\/span>ingreso <\/span>apenas <\/span>alcance <\/span>para <\/span>cubrir <\/span>lo <\/span>que <\/span>esa <\/span>misma <\/span>operaci\u00f3n <\/span>consumi\u00f3. <\/span>Ah\u00ed <\/span>es <\/span>donde <\/span>muchas <\/span>decisiones <\/span>comerciales <\/span>empiezan <\/span>a <\/span>parecer <\/span>rentables <\/span>sin <\/span>serlo <\/span>del <\/span>todo.<\/span><\/p>\n

El <\/span>error <\/span>de <\/span>clasificar <\/span>mal <\/span>los <\/span>costos<\/span><\/h2>\n

En <\/span>muchas <\/span>PyMEs, <\/span>el <\/span>problema <\/span>no <\/span>es <\/span>solo <\/span>no <\/span>diferenciar <\/span>los <\/span>costos, <\/span>sino <\/span>clasificarlos <\/span>de <\/span>forma <\/span>confusa. <\/span>Algunos <\/span>gastos <\/span>se <\/span>meten <\/span>en <\/span>categor\u00edas <\/span>generales <\/span>sin <\/span>analizar <\/span>su <\/span>comportamiento <\/span>real. <\/span>Otros <\/span>se <\/span>consideran <\/span>fijos <\/span>solo <\/span>por <\/span>costumbre, <\/span>aunque <\/span>una <\/span>parte <\/span>de <\/span>ellos <\/span>s\u00ed <\/span>var\u00ede <\/span>con <\/span>la <\/span>operaci\u00f3n. <\/span>Tambi\u00e9n <\/span>ocurre <\/span>lo <\/span>contrario: <\/span>se <\/span>tratan <\/span>como <\/span>variables <\/span>costos <\/span>que <\/span>en <\/span>realidad <\/span>seguir\u00e1n <\/span>presionando <\/span>aunque <\/span>la <\/span>venta <\/span>se <\/span>detenga.<\/span><\/p>\n

Esta <\/span>mala <\/span>lectura <\/span>distorsiona <\/span>decisiones <\/span>clave. <\/span>Puede <\/span>hacer <\/span>que <\/span>la <\/span>empresa <\/span>calcule <\/span>mal <\/span>su <\/span>precio <\/span>rentable<\/span><\/strong><\/a>, <\/span>que <\/span>eval\u00fae <\/span>promociones <\/span>con <\/span>una <\/span>l\u00f3gica <\/span>equivocada <\/span>o <\/span>que <\/span>crea <\/span>que <\/span>cierta <\/span>l\u00ednea <\/span>de <\/span>negocio <\/span>contribuye <\/span>m\u00e1s <\/span>de <\/span>lo <\/span>que <\/span>en <\/span>realidad <\/span>aporta. <\/span>Cuando <\/span>el <\/span>costo <\/span>est\u00e1 <\/span>mal <\/span>entendido, <\/span>el <\/span>margen <\/span>tambi\u00e9n <\/span>lo <\/span>est\u00e1. <\/span>Y <\/span>cuando <\/span>el <\/span>margen <\/span>est\u00e1 <\/span>mal <\/span>le\u00eddo, <\/span>la <\/span>estrategia <\/span>comercial <\/span>se <\/span>vuelve <\/span>fr\u00e1gil.<\/span><\/p>\n

El <\/span>objetivo <\/span>no <\/span>es <\/span>lograr <\/span>una <\/span>pureza <\/span>te\u00f3rica <\/span>absoluta, <\/span>sino <\/span>clasificar <\/span>los <\/span>costos <\/span>con <\/span>suficiente <\/span>criterio <\/span>como <\/span>para <\/span>que <\/span>la <\/span>empresa <\/span>entienda <\/span>c\u00f3mo <\/span>se <\/span>comporta <\/span>su <\/span>estructura <\/span>econ\u00f3mica <\/span>y <\/span>pueda <\/span>dirigir <\/span>con <\/span>mejor <\/span>informaci\u00f3n.<\/span><\/p>\n

Por <\/span>qu\u00e9 <\/span>esta <\/span>diferencia <\/span>es <\/span>indispensable <\/span>para <\/span>entender <\/span>el <\/span>punto <\/span>de <\/span>equilibrio<\/span><\/h2>\n

El <\/span>punto <\/span>de <\/span>equilibrio<\/span><\/strong> no <\/span>puede <\/span>calcularse <\/span>con <\/span>seriedad <\/span>si <\/span>la <\/span>empresa <\/span>no <\/span>tiene <\/span>claro <\/span>qu\u00e9 <\/span>parte <\/span>de <\/span>sus <\/span>costos <\/span>es <\/span>fija <\/span>y <\/span>qu\u00e9 <\/span>parte <\/span>es <\/span>variable. <\/span>Esa <\/span>separaci\u00f3n <\/span>es <\/span>la <\/span>base <\/span>para <\/span>saber <\/span>cu\u00e1nto <\/span>necesita <\/span>vender <\/span>el <\/span>negocio <\/span>para <\/span>cubrir <\/span>su <\/span>estructura <\/span>sin <\/span>perder <\/span>dinero. <\/span>Si <\/span>los <\/span>costos <\/span>est\u00e1n <\/span>mezclados <\/span>o <\/span>mal <\/span>clasificados, <\/span>el <\/span>c\u00e1lculo <\/span>se <\/span>vuelve <\/span>enga\u00f1oso.<\/span><\/p>\n

Muchas <\/span>PyMEs <\/span>creen <\/span>estar <\/span>cerca <\/span>del <\/span>equilibrio <\/span>porque <\/span>observan <\/span>ventas <\/span>razonables, <\/span>pero <\/span>no <\/span>han <\/span>separado <\/span>correctamente <\/span>cu\u00e1nto <\/span>de <\/span>ese <\/span>ingreso <\/span>realmente <\/span>contribuye <\/span>a <\/span>cubrir <\/span>los <\/span>costos <\/span>fijos. <\/span>Ah\u00ed <\/span>es <\/span>donde <\/span>aparece <\/span>una <\/span>de <\/span>las <\/span>confusiones <\/span>m\u00e1s <\/span>peligrosas: <\/span>vender <\/span>mucho <\/span>sin <\/span>generar <\/span>suficiente <\/span>contribuci\u00f3n <\/span>para <\/span>sostener <\/span>la <\/span>estructura.<\/span><\/p>\n

Por <\/span>eso, <\/span>diferenciar <\/span>estos <\/span>costos <\/span>no <\/span>es <\/span>solo <\/span>\u00fatil <\/span>para <\/span>el <\/span>\u00e1rea <\/span>financiera. <\/span>Es <\/span>una <\/span>condici\u00f3n <\/span>para <\/span>entender <\/span>si <\/span>el <\/span>negocio <\/span>est\u00e1 <\/span>operando <\/span>con <\/span>una <\/span>base <\/span>sana <\/span>o <\/span>si <\/span>simplemente <\/span>est\u00e1 <\/span>girando <\/span>sin <\/span>absorber <\/span>bien <\/span>su <\/span>propia <\/span>carga <\/span>estructural.<\/span><\/p>\n

C\u00f3mo <\/span>afecta <\/span>esto <\/span>a <\/span>la <\/span>fijaci\u00f3n <\/span>de <\/span>precios<\/span><\/h2>\n

El <\/span>precio <\/span>no <\/span>deber\u00eda <\/span>definirse <\/span>solo <\/span>con <\/span>base <\/span>en <\/span>el <\/span>mercado <\/span>o <\/span>en <\/span>la <\/span>presi\u00f3n <\/span>comercial. <\/span>Tambi\u00e9n <\/span>debe <\/span>responder <\/span>a <\/span>la <\/span>estructura <\/span>de <\/span>costos <\/span>del <\/span>negocio. <\/span>Si <\/span>la <\/span>empresa <\/span>no <\/span>distingue <\/span>con <\/span>claridad <\/span>qu\u00e9 <\/span>parte <\/span>de <\/span>cada <\/span>venta <\/span>cubre <\/span>costos <\/span>variables <\/span>y <\/span>cu\u00e1nto <\/span>queda <\/span>para <\/span>absorber <\/span>costos <\/span>fijos <\/span>y <\/span>utilidad, <\/span>el <\/span>precio <\/span>se <\/span>convierte <\/span>en <\/span>una <\/span>cifra <\/span>intuitiva, <\/span>no <\/span>en <\/span>una <\/span>decisi\u00f3n <\/span>estrat\u00e9gica.<\/span><\/p>\n

Esto <\/span>explica <\/span>por <\/span>qu\u00e9 <\/span>algunas <\/span>PyMEs <\/span>venden <\/span>mucho <\/span>y <\/span>aun <\/span>as\u00ed <\/span>sienten <\/span>presi\u00f3n <\/span>constante. <\/span>El <\/span>problema <\/span>no <\/span>siempre <\/span>est\u00e1 <\/span>en <\/span>la <\/span>falta <\/span>de <\/span>volumen. <\/span>A <\/span>veces <\/span>est\u00e1 <\/span>en <\/span>que <\/span>el <\/span>precio <\/span>fue <\/span>fijado <\/span>sin <\/span>suficiente <\/span>lectura <\/span>de <\/span>costos. <\/span>Se <\/span>vende <\/span>por <\/span>debajo <\/span>de <\/span>lo <\/span>necesario, <\/span>se <\/span>aceptan <\/span>condiciones <\/span>que <\/span>erosionan <\/span>la <\/span>contribuci\u00f3n <\/span>o <\/span>se <\/span>cede <\/span>margen <\/span>sin <\/span>entender <\/span>el <\/span>impacto <\/span>acumulado.<\/span><\/p>\n

Conocer <\/span>la <\/span>estructura <\/span>entre <\/span>costos <\/span>fijos <\/span>y <\/span>variables <\/span>permite <\/span>defender <\/span>mejor <\/span>el <\/span>precio, <\/span>evaluar <\/span>promociones <\/span>con <\/span>m\u00e1s <\/span>criterio <\/span>y <\/span>entender <\/span>cu\u00e1ndo <\/span>una <\/span>rebaja <\/span>puede <\/span>ser <\/span>absorbible <\/span>y <\/span>cu\u00e1ndo <\/span>empieza <\/span>a <\/span>destruir <\/span>la <\/span>rentabilidad<\/span><\/strong> de <\/span>forma <\/span>silenciosa.<\/span><\/p>\n

La <\/span>relaci\u00f3n <\/span>entre <\/span>costos <\/span>y <\/span>crecimiento <\/span>no <\/span>siempre <\/span>juega <\/span>a <\/span>favor<\/span><\/h2>\n

Muchas <\/span>empresas <\/span>suponen <\/span>que <\/span>crecer <\/span>autom\u00e1ticamente <\/span>mejora <\/span>su <\/span>situaci\u00f3n <\/span>porque \u201c<\/span>al <\/span>vender <\/span>m\u00e1s, <\/span>todo <\/span>se <\/span>acomoda\u201d. <\/span>A <\/span>veces <\/span>ocurre. <\/span>Pero <\/span>no <\/span>siempre. <\/span>Si <\/span>el <\/span>crecimiento <\/span>viene <\/span>acompa\u00f1ado <\/span>de <\/span>m\u00e1s <\/span>costos <\/span>variables, <\/span>m\u00e1s <\/span>presi\u00f3n <\/span>operativa <\/span>y <\/span>una <\/span>estructura <\/span>fija <\/span>que <\/span>adem\u00e1s <\/span>empieza <\/span>a <\/span>expandirse, <\/span>el <\/span>negocio <\/span>puede <\/span>crecer <\/span>y <\/span>al <\/span>mismo <\/span>tiempo <\/span>complicarse.<\/span><\/p>\n

Aqu\u00ed <\/span>entra <\/span>una <\/span>lectura <\/span>m\u00e1s <\/span>madura. <\/span>Los <\/span>costos <\/span>fijos <\/span>pueden <\/span>ayudar <\/span>a <\/span>generar <\/span>apalancamiento <\/span>operativo <\/span>cuando <\/span>la <\/span>empresa <\/span>crece <\/span>con <\/span>buen <\/span>margen <\/span>y <\/span>absorbe <\/span>mejor <\/span>la <\/span>estructura <\/span>existente. <\/span>Pero <\/span>tambi\u00e9n <\/span>pueden <\/span>volverse <\/span>una <\/span>carga <\/span>peligrosa <\/span>si <\/span>se <\/span>aumentan <\/span>antes <\/span>de <\/span>tiempo <\/span>o <\/span>si <\/span>el <\/span>crecimiento <\/span>no <\/span>deja <\/span>suficiente <\/span>contribuci\u00f3n <\/span>para <\/span>sostenerlos.<\/span><\/p>\n

Los <\/span>costos <\/span>variables, <\/span>por <\/span>su <\/span>parte, <\/span>ayudan <\/span>a <\/span>entender <\/span>qu\u00e9 <\/span>tan <\/span>rentable <\/span>es <\/span>realmente <\/span>crecer <\/span>en <\/span>ciertas <\/span>l\u00edneas, <\/span>clientes <\/span>o <\/span>productos. <\/span>No <\/span>todo <\/span>volumen <\/span>deja <\/span>el <\/span>mismo <\/span>valor. <\/span>Cuando <\/span>la <\/span>PyME <\/span>entiende <\/span>eso, <\/span>empieza <\/span>a <\/span>dejar <\/span>de <\/span>perseguir <\/span>crecimiento <\/span>ciego <\/span>y <\/span>empieza <\/span>a <\/span>evaluar <\/span>mejor <\/span>qu\u00e9 <\/span>expansi\u00f3n <\/span>fortalece <\/span>y <\/span>cu\u00e1l <\/span>solo <\/span>agrega <\/span>presi\u00f3n.<\/span><\/p>\n

Qu\u00e9 <\/span>decisiones <\/span>salen <\/span>mal <\/span>cuando <\/span>no <\/span>entiendes <\/span>tus <\/span>costos<\/span><\/h2>\n

Una <\/span>de <\/span>las <\/span>m\u00e1s <\/span>comunes <\/span>es <\/span>aceptar <\/span>ventas <\/span>que <\/span>parecen <\/span>buenas <\/span>solo <\/span>porque <\/span>dejan <\/span>ingreso. <\/span>Sin <\/span>embargo, <\/span>si <\/span>la <\/span>contribuci\u00f3n <\/span>despu\u00e9s <\/span>de <\/span>costos <\/span>variables <\/span>es <\/span>demasiado <\/span>baja, <\/span>la <\/span>operaci\u00f3n <\/span>puede <\/span>consumir <\/span>capacidad <\/span>sin <\/span>fortalecer <\/span>realmente <\/span>al <\/span>negocio. <\/span>Otra <\/span>decisi\u00f3n <\/span>defectuosa <\/span>es <\/span>lanzar <\/span>promociones <\/span>sin <\/span>medir <\/span>cu\u00e1nto <\/span>margen <\/span>se <\/span>est\u00e1 <\/span>cediendo <\/span>ni <\/span>cu\u00e1nto <\/span>volumen <\/span>adicional <\/span>se <\/span>necesitar\u00eda <\/span>para <\/span>compensarlo.<\/span><\/p>\n

Tambi\u00e9n <\/span>se <\/span>cometen <\/span>errores <\/span>al <\/span>contratar, <\/span>al <\/span>ampliar <\/span>estructura <\/span>o <\/span>al <\/span>abrir <\/span>nuevas <\/span>l\u00edneas <\/span>sin <\/span>entender <\/span>si <\/span>la <\/span>empresa <\/span>ya <\/span>puede <\/span>sostener <\/span>mayores <\/span>costos <\/span>fijos. <\/span>Lo <\/span>mismo <\/span>pasa <\/span>cuando <\/span>se <\/span>eval\u00faa <\/span>mal <\/span>una <\/span>ca\u00edda <\/span>de <\/span>ventas: <\/span>la <\/span>direcci\u00f3n <\/span>cree <\/span>que <\/span>bajar <\/span>actividad <\/span>resolver\u00e1 <\/span>la <\/span>presi\u00f3n, <\/span>pero <\/span>gran <\/span>parte <\/span>de <\/span>los <\/span>costos <\/span>seguir\u00e1 <\/span>intacta, <\/span>y <\/span>el <\/span>problema <\/span>de <\/span>fondo <\/span>seguir\u00e1 <\/span>ah\u00ed.<\/span><\/p>\n

En <\/span>todos <\/span>estos <\/span>casos, <\/span>la <\/span>ra\u00edz <\/span>suele <\/span>ser <\/span>la <\/span>misma: <\/span>falta <\/span>de <\/span>lectura <\/span>sobre <\/span>c\u00f3mo <\/span>se <\/span>comportan <\/span>los <\/span>costos <\/span>y <\/span>qu\u00e9 <\/span>implicaciones <\/span>tiene <\/span>eso <\/span>para <\/span>el <\/span>negocio.<\/span><\/p>\n

C\u00f3mo <\/span>empezar <\/span>a <\/span>leer <\/span>los <\/span>costos <\/span>con <\/span>criterio <\/span>directivo<\/span><\/h2>\n

El <\/span>primer <\/span>paso <\/span>es <\/span>dejar <\/span>de <\/span>ver <\/span>el <\/span>gasto <\/span>como <\/span>una <\/span>masa <\/span>\u00fanica. <\/span>La <\/span>direcci\u00f3n <\/span>necesita <\/span>separar <\/span>qu\u00e9 <\/span>parte <\/span>del <\/span>costo <\/span>sostiene <\/span>estructura <\/span>y <\/span>qu\u00e9 <\/span>parte <\/span>acompa\u00f1a <\/span>actividad. <\/span>Esa <\/span>simple <\/span>distinci\u00f3n <\/span>ya <\/span>cambia <\/span>la <\/span>conversaci\u00f3n <\/span>interna <\/span>del <\/span>negocio. <\/span>Permite <\/span>entender <\/span>qu\u00e9 <\/span>tan <\/span>pesada <\/span>es <\/span>la <\/span>base <\/span>operativa <\/span>y <\/span>qu\u00e9 <\/span>tanto <\/span>valor <\/span>deja <\/span>realmente <\/span>cada <\/span>venta <\/span>despu\u00e9s <\/span>de <\/span>cubrir <\/span>sus <\/span>consumos <\/span>directos.<\/span><\/p>\n

El <\/span>segundo <\/span>paso <\/span>es <\/span>revisar <\/span>si <\/span>la <\/span>clasificaci\u00f3n <\/span>actual <\/span>refleja <\/span>el <\/span>comportamiento <\/span>real <\/span>del <\/span>negocio. <\/span>No <\/span>basta <\/span>con <\/span>usar <\/span>las <\/span>categor\u00edas <\/span>del <\/span>sistema <\/span>contable <\/span>si <\/span>estas <\/span>no <\/span>ayudan <\/span>a <\/span>decidir <\/span>mejor. <\/span>La <\/span>empresa <\/span>necesita <\/span>una <\/span>lectura <\/span>que <\/span>sirva <\/span>para <\/span>precio, <\/span>margen, <\/span>operaci\u00f3n <\/span>y <\/span>planeaci\u00f3n.<\/span><\/p>\n

El <\/span>tercer <\/span>paso <\/span>es <\/span>relacionar <\/span>esta <\/span>estructura <\/span>con <\/span>decisiones <\/span>concretas. <\/span>No <\/span>se <\/span>trata <\/span>solo <\/span>de <\/span>saber <\/span>qu\u00e9 <\/span>es <\/span>fijo <\/span>y <\/span>qu\u00e9 <\/span>es <\/span>variable, <\/span>sino <\/span>de <\/span>usar <\/span>esa <\/span>informaci\u00f3n <\/span>para <\/span>evaluar <\/span>descuentos, <\/span>crecimiento, <\/span>capacidad, <\/span>l\u00edneas <\/span>de <\/span>negocio <\/span>y <\/span>presi\u00f3n <\/span>financiera. <\/span>Ah\u00ed <\/span>es <\/span>donde <\/span>la <\/span>lectura <\/span>de <\/span>costos <\/span>deja <\/span>de <\/span>ser <\/span>contabilidad <\/span>pasiva <\/span>y <\/span>se <\/span>convierte <\/span>en <\/span>direcci\u00f3n.<\/span><\/p>\n

Comprender <\/span>los <\/span>costos <\/span>mejora <\/span>el <\/span>control <\/span>empresarial<\/span><\/h2>\n

Una <\/span>empresa <\/span>con <\/span>lectura <\/span>deficiente <\/span>de <\/span>costos <\/span>suele <\/span>tener <\/span>tambi\u00e9n <\/span>debilidades <\/span>en <\/span>su <\/span>sistema <\/span>de <\/span>control <\/span>empresarial<\/span><\/strong><\/a>. <\/span>Le <\/span>cuesta <\/span>entender <\/span>por <\/span>qu\u00e9 <\/span>algunas <\/span>ventas <\/span>no <\/span>dejan <\/span>utilidad, <\/span>por <\/span>qu\u00e9 <\/span>ciertas <\/span>promociones <\/span>parecen <\/span>funcionar <\/span>pero <\/span>no <\/span>fortalecen <\/span>la <\/span>caja <\/span>o <\/span>por <\/span>qu\u00e9 <\/span>el <\/span>crecimiento <\/span>no <\/span>se <\/span>traduce <\/span>autom\u00e1ticamente <\/span>en <\/span>mayor <\/span>estabilidad.<\/span><\/p>\n

Cuando <\/span>la <\/span>estructura <\/span>de <\/span>costos <\/span>est\u00e1 <\/span>clara, <\/span>mejora <\/span>la <\/span>capacidad <\/span>de <\/span>seguimiento. <\/span>La <\/span>empresa <\/span>entiende <\/span>mejor <\/span>qu\u00e9 <\/span>operaciones <\/span>contribuyen, <\/span>qu\u00e9 <\/span>decisiones <\/span>erosionan <\/span>margen <\/span>y <\/span>qu\u00e9 <\/span>parte <\/span>de <\/span>su <\/span>presi\u00f3n <\/span>financiera <\/span>viene <\/span>realmente <\/span>del <\/span>dise\u00f1o <\/span>econ\u00f3mico <\/span>del <\/span>negocio. <\/span>Esa <\/span>claridad <\/span>no <\/span>resuelve <\/span>todo <\/span>por <\/span>s\u00ed <\/span>sola, <\/span>pero <\/span>eleva <\/span>mucho <\/span>la <\/span>calidad <\/span>de <\/span>las <\/span>decisiones.<\/span><\/p>\n

Por <\/span>eso, <\/span>distinguir <\/span>entre <\/span>costos <\/span>fijos <\/span>y <\/span>variables <\/span>no <\/span>es <\/span>una <\/span>tarea <\/span>t\u00e9cnica <\/span>menor. <\/span>Es <\/span>una <\/span>forma <\/span>de <\/span>gobernar <\/span>mejor <\/span>la <\/span>empresa.<\/span><\/p>\n

El <\/span>costo <\/span>mal <\/span>entendido <\/span>termina <\/span>deformando <\/span>la <\/span>estrategia<\/span><\/h2>\n

Toda <\/span>PyME <\/span>tiene <\/span>una <\/span>estrategia, <\/span>aunque <\/span>no <\/span>siempre <\/span>sea <\/span>expl\u00edcita. <\/span>A <\/span>veces <\/span>esa <\/span>estrategia <\/span>se <\/span>ve <\/span>en <\/span>el <\/span>precio <\/span>que <\/span>cobra, <\/span>en <\/span>los <\/span>clientes <\/span>que <\/span>acepta, <\/span>en <\/span>el <\/span>tipo <\/span>de <\/span>operaci\u00f3n <\/span>que <\/span>prioriza <\/span>o <\/span>en <\/span>el <\/span>nivel <\/span>de <\/span>estructura <\/span>que <\/span>decide <\/span>sostener. <\/span>Cuando <\/span>los <\/span>costos <\/span>se <\/span>entienden <\/span>mal, <\/span>todas <\/span>esas <\/span>decisiones <\/span>empiezan <\/span>a <\/span>deformarse.<\/span><\/p>\n

La <\/span>empresa <\/span>puede <\/span>pensar <\/span>que <\/span>compite <\/span>bien <\/span>cuando <\/span>en <\/span>realidad <\/span>subsidia <\/span>ventas. <\/span>Puede <\/span>creer <\/span>que <\/span>crece <\/span>de <\/span>forma <\/span>rentable <\/span>cuando <\/span>solo <\/span>est\u00e1 <\/span>cargando <\/span>m\u00e1s <\/span>presi\u00f3n <\/span>a <\/span>su <\/span>estructura. <\/span>Puede <\/span>asumir <\/span>que <\/span>ciertos <\/span>productos <\/span>son <\/span>buenos <\/span>porque <\/span>se <\/span>mueven <\/span>mucho, <\/span>sin <\/span>notar <\/span>que <\/span>consumen <\/span>recursos <\/span>desproporcionados. <\/span>Y <\/span>puede <\/span>incluso <\/span>interpretar <\/span>una <\/span>mejora <\/span>temporal <\/span>de <\/span>ventas <\/span>como <\/span>se\u00f1al <\/span>de <\/span>salud, <\/span>cuando <\/span>lo <\/span>que <\/span>existe <\/span>es <\/span>una <\/span>base <\/span>econ\u00f3mica <\/span>mal <\/span>le\u00edda.<\/span><\/p>\n

Entender <\/span>bien <\/span>los <\/span>costos <\/span>no <\/span>garantiza <\/span>\u00e9xito, <\/span>pero <\/span>no <\/span>entenderlos <\/span>casi <\/span>garantiza <\/span>decisiones <\/span>fr\u00e1giles.<\/span><\/p>\n

Una <\/span>PyME <\/span>mejor <\/span>dirigida <\/span>entiende <\/span>qu\u00e9 <\/span>est\u00e1 <\/span>cubriendo <\/span>con <\/span>cada <\/span>venta<\/span><\/h2>\n

El <\/span>verdadero <\/span>valor <\/span>de <\/span>distinguir <\/span>entre <\/span>costos <\/span>fijos <\/span>y <\/span>variables <\/span>est\u00e1 <\/span>en <\/span>la <\/span>claridad <\/span>que <\/span>le <\/span>da <\/span>a <\/span>la <\/span>direcci\u00f3n. <\/span>Cada <\/span>venta <\/span>deja <\/span>de <\/span>verse <\/span>solo <\/span>como <\/span>ingreso <\/span>y <\/span>empieza <\/span>a <\/span>leerse <\/span>como <\/span>contribuci\u00f3n. <\/span>Cada <\/span>descuento <\/span>deja <\/span>de <\/span>ser <\/span>solo <\/span>una <\/span>concesi\u00f3n <\/span>comercial <\/span>y <\/span>empieza <\/span>a <\/span>medirse <\/span>por <\/span>su <\/span>efecto <\/span>real. <\/span>Cada <\/span>decisi\u00f3n <\/span>de <\/span>crecimiento <\/span>deja <\/span>de <\/span>ser <\/span>intuici\u00f3n <\/span>y <\/span>empieza <\/span>a <\/span>compararse <\/span>contra <\/span>la <\/span>capacidad <\/span>estructural <\/span>del <\/span>negocio.<\/span><\/p>\n

Esa <\/span>claridad <\/span>cambia <\/span>mucho. <\/span>Le <\/span>permite <\/span>a <\/span>la <\/span>empresa <\/span>fijar <\/span>precios <\/span>con <\/span>m\u00e1s <\/span>criterio, <\/span>proteger <\/span>margen, <\/span>evaluar <\/span>promociones <\/span>con <\/span>m\u00e1s <\/span>inteligencia <\/span>y <\/span>entender <\/span>con <\/span>mayor <\/span>precisi\u00f3n <\/span>cu\u00e1nto <\/span>necesita <\/span>vender <\/span>para <\/span>sostenerse <\/span>bien. <\/span>En <\/span>el <\/span>fondo, <\/span>eso <\/span>es <\/span>dirigir <\/span>mejor.<\/span><\/p>\n

Una <\/span>PyME <\/span>no <\/span>fortalece <\/span>su <\/span>operaci\u00f3n <\/span>solo <\/span>vendiendo <\/span>m\u00e1s. <\/span>La <\/span>fortalece <\/span>cuando <\/span>entiende <\/span>con <\/span>precisi\u00f3n <\/span>qu\u00e9 <\/span>parte <\/span>de <\/span>cada <\/span>venta <\/span>cubre <\/span>costo, <\/span>qu\u00e9 <\/span>parte <\/span>sostiene <\/span>estructura <\/span>y <\/span>qu\u00e9 <\/span>parte <\/span>realmente <\/span>construye <\/span>utilidad. <\/span>Ah\u00ed <\/span>empieza <\/span>una <\/span>lectura <\/span>m\u00e1s <\/span>madura <\/span>del <\/span>negocio. <\/span>Y <\/span>tambi\u00e9n <\/span>una <\/span>forma <\/span>mucho <\/span>m\u00e1s <\/span>s\u00f3lida <\/span>de <\/span>tomar <\/span>decisiones.<\/span><\/p>\n

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En <\/span>Cubo <\/span>de <\/span>Ideas <\/span>desarrollamos <\/span>contenido <\/span>estrat\u00e9gico <\/span>para <\/span>ayudar <\/span>a <\/span>PyMEs <\/span>a <\/span>entender <\/span>mejor <\/span>su <\/span>estructura <\/span>financiera <\/span>y <\/span>tomar <\/span>decisiones <\/span>con <\/span>m\u00e1s <\/span>criterio.<\/span><\/p>\n

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<\/div>\n","protected":false},"excerpt":{"rendered":"

Uno de los errores m\u00e1s costosos dentro de una PyME no ocurre necesariamente en ventas, en producci\u00f3n o en administraci\u00f3n. Ocurre antes, en la forma en que la empresa entiende sus propios costos. Cuando un negocio no distingue con claridad entre costos fijos y costos variables, empieza a tomar decisiones comerciales, operativas y financieras sobre […]<\/p>\n

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