[{"data":1,"prerenderedAt":3154},["ShallowReactive",2],{"es-blog/costes-directos-indirectos":3,"es-global-content":849,"es-article-global-content":2383,"es-blog-article-more-articles-06802810-57db-474a-ae2f-e0f002cb19bf":2614,"es-blog-article-more-articles-294608358":3149},{"name":4,"created_at":5,"published_at":6,"updated_at":7,"id":8,"uuid":9,"content":10,"slug":836,"full_slug":837,"sort_by_date":62,"position":838,"tag_list":839,"is_startpage":26,"parent_id":840,"meta_data":62,"group_id":841,"first_published_at":842,"release_id":62,"lang":67,"path":62,"alternates":843,"default_full_slug":844,"translated_slugs":845},"Qué son los costes directos e indirectos y cómo diferenciarlos","2023-04-19T11:13:29.849Z","2024-12-19T11:35:14.632Z","2024-12-19T11:35:14.666Z",294608358,"c70aeb60-1d8d-4d9b-9e0c-00889278cd14",{"_uid":11,"roles":12,"title":4,"author":13,"topics":77,"content":101,"category":788,"language":815,"component":802,"heroMedia":816,"sidebarCta":825,"publishedAt":826,"readingTime":827,"redirectUrl":24,"listingImage":828,"metaDescription":835},"23e7d630-3944-4fd4-ac75-46132ce0b887",[],{"name":14,"created_at":15,"published_at":16,"updated_at":17,"id":18,"uuid":19,"content":20,"slug":60,"full_slug":61,"sort_by_date":62,"position":63,"tag_list":64,"is_startpage":26,"parent_id":65,"meta_data":62,"group_id":66,"first_published_at":16,"release_id":62,"lang":67,"path":62,"alternates":68,"default_full_slug":69,"translated_slugs":70,"_stopResolving":76},"Javier Barciela","2023-06-23T14:31:12.373Z","2023-06-23T14:34:04.572Z","2023-06-23T14:34:04.599Z",329885448,"8a166f7c-e71a-46e7-9e19-36ae2c97a642",{"_uid":21,"links":22,"picture":39,"lastName":43,"component":44,"firstName":45,"description":46},"67f598cd-631a-4a13-9513-01c15d1f33c6",[23],{"tag":24,"_uid":25,"hide":26,"icon":27,"link":32,"type":24,"label":36,"style":37,"component":38,"onClickEvent":24,"openInANewTab":26,"horizontalFill":26},"","8a927a8e-026a-43a0-8eb0-9891326c0608",false,{"id":28,"alt":24,"name":24,"focus":24,"title":24,"source":24,"filename":29,"copyright":24,"fieldtype":30,"meta_data":31,"is_external_url":26},4129791,"https://a.storyblok.com/f/146026/x/315bd7d0c7/ic_linkedin.svg","asset",{},{"id":24,"url":33,"linktype":34,"fieldtype":35,"cached_url":33},"https://www.linkedin.com/in/javier-barciela-aranda/","url","multilink","LinkedIn","primary","cta",{"id":40,"alt":24,"name":24,"focus":24,"title":24,"source":24,"filename":41,"copyright":24,"fieldtype":30,"meta_data":42,"is_external_url":26},10002878,"https://a.storyblok.com/f/146026/150x150/b89294ea2c/javier-barciela.png",{},"Barciela","author","Javier",{"type":47,"content":48},"doc",[49],{"type":50,"content":51},"paragraph",[52],{"text":53,"type":54,"marks":55},"Periodista de formación inicial, luego estudié Documentación y Archivos. Dos pasiones que considero íntimamente ligadas y con una cosa en común: el deseo de aprender. 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Y resulta que éstos suelen ser muchos. Para tener una mejor visibilidad sobre ellos, pueden dividirse en ",[132],{"type":57,"attrs":133},{"color":110},{"text":135,"type":54,"marks":136},"costes directos e indirectos",[137,139],{"type":138},"bold",{"type":57,"attrs":140},{"color":110},{"text":142,"type":54,"marks":143},". Es bueno conocer qué los diferencian porque con su identificación y análisis sabrás el beneficio real de tu empresa.",[144],{"type":57,"attrs":145},{"color":110},{"type":147,"attrs":148,"content":150},"heading",{"level":149},2,[151],{"text":152,"type":54,"marks":153},"Costes directos y costes indirectos: definición y diferencias",[154,155],{"type":138},{"type":57,"attrs":156},{"color":157},"rgb(79, 129, 189)",{"type":50,"content":159},[160],{"text":161,"type":54,"marks":162},"La mayoría de los gastos de una empresa se dividen en dos categorías: costes directos o indirectos. Básicamente, los directos están relacionados con el producto o servicio que ofrece la empresa. Los indirectos son todos los demás. ",[163],{"type":57,"attrs":164},{"color":110},{"type":166,"attrs":167},"blok",{"id":168,"body":169},"80c5b6ae-4622-49bb-be50-9d199a64456c",[170],{"_uid":171,"html":172,"component":173},"i-3a3055c9-4fce-4c89-9d63-bccd8cdebbb0","\u003C!--HubSpot Call-to-Action Code -->\u003Cspan class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-c964f302-2ac1-498f-9d70-d18c4caad6a8\">\u003Cspan class=\"hs-cta-node hs-cta-c964f302-2ac1-498f-9d70-d18c4caad6a8\" id=\"hs-cta-c964f302-2ac1-498f-9d70-d18c4caad6a8\">\u003C!--[if lte IE 8]>\u003Cdiv id=\"hs-cta-ie-element\">\u003C/div>\u003C![endif]-->\u003Ca href=\"https://cta-redirect.hubspot.com/cta/redirect/2694209/c964f302-2ac1-498f-9d70-d18c4caad6a8\" >\u003Cimg class=\"hs-cta-img\" id=\"hs-cta-img-c964f302-2ac1-498f-9d70-d18c4caad6a8\" style=\"border-width:0px;\" height=\"400\" width=\"1198\" src=\"https://no-cache.hubspot.com/cta/default/2694209/c964f302-2ac1-498f-9d70-d18c4caad6a8.png\"  alt=\"New call-to-action\"/>\u003C/a>\u003C/span>\u003Cscript charset=\"utf-8\" src=\"https://js.hscta.net/cta/current.js\">\u003C/script>\u003Cscript type=\"text/javascript\"> hbspt.cta.load(2694209, 'c964f302-2ac1-498f-9d70-d18c4caad6a8', {\"useNewLoader\":\"true\",\"region\":\"na1\"}); \u003C/script>\u003C/span>\u003C!-- end HubSpot Call-to-Action Code -->","embed",{"type":147,"attrs":175,"content":177},{"level":176},3,[178],{"text":179,"type":54,"marks":180},"¿Cuáles son los costes directos de tu empresa?",[181,182],{"type":138},{"type":57,"attrs":183},{"color":184},"rgb(0, 176, 240)",{"type":50,"content":186},[187,192,198],{"text":188,"type":54,"marks":189},"Una definición simple de coste directo: son los ",[190],{"type":57,"attrs":191},{"color":110},{"text":193,"type":54,"marks":194},"gastos necesarios para la fabricación del producto o servicio",[195,196],{"type":138},{"type":57,"attrs":197},{"color":110},{"text":199,"type":54,"marks":200}," del negocio. Inciden directamente en la producción y la fijación de su precio. Se trata de materias primas, los salarios, transporte, el alojamiento web, piezas, hardware, etc.",[201],{"type":57,"attrs":202},{"color":110},{"type":50,"content":204},[205,210,216],{"text":206,"type":54,"marks":207},"Por tanto, estos ",[208],{"type":57,"attrs":209},{"color":110},{"text":211,"type":54,"marks":212},"gastos son necesarios y obligados",[213,214],{"type":138},{"type":57,"attrs":215},{"color":110},{"text":217,"type":54,"marks":218},". Imposible no tenerlos en cuenta en tu contabilidad. Su análisis permite fijar el precio del producto o servicio que se vende. Pero los costes directos no solo pueden asignarse al producto acabado, sino también a un departamento o un cliente. Si tienen gastos fijos, permiten valorar adecuadamente el resultado de un producto o departamento concreto.",[219],{"type":57,"attrs":220},{"color":110},{"type":50,"content":222},[223,228,234],{"text":224,"type":54,"marks":225},"Los costes directos son imputables a ",[226],{"type":57,"attrs":227},{"color":110},{"text":229,"type":54,"marks":230},"un único elemento contable",[231,232],{"type":138},{"type":57,"attrs":233},{"color":110},{"text":235,"type":54,"marks":236},". Por ejemplo, un cliente, un producto, un servicio o una acción concreta. Así que aquí es fácil identificar para qué resultado se incurrió en el coste y por qué se incurrió en él.",[237],{"type":57,"attrs":238},{"color":110},{"type":147,"attrs":240,"content":241},{"level":176},[242],{"text":243,"type":54,"marks":244},"¿Qué son los gastos indirectos?",[245,246],{"type":138},{"type":57,"attrs":247},{"color":184},{"type":50,"content":249},[250,255,261],{"text":251,"type":54,"marks":252},"Los costes indirectos son aquellos que ",[253],{"type":57,"attrs":254},{"color":110},{"text":256,"type":54,"marks":257},"no pueden imputarse al coste del servicio o producto",[258,259],{"type":138},{"type":57,"attrs":260},{"color":110},{"text":262,"type":54,"marks":263}," del negocio. Es decir, la compra de bienes y servicios que no están directamente integrados en él. Incluyen, por ejemplo, el mantenimiento, el mobiliario y los equipos informáticos, maquinaria… ",[264],{"type":57,"attrs":265},{"color":110},{"type":50,"content":267},[268,273,279],{"text":269,"type":54,"marks":270},"También son ",[271],{"type":57,"attrs":272},{"color":110},{"text":274,"type":54,"marks":275},"gastos necesarios para la empresa",[276,277],{"type":138},{"type":57,"attrs":278},{"color":110},{"text":280,"type":54,"marks":281},", aunque no incidan directamente en el producto. Son costes que mantienen la empresa en funcionamiento \"entre bastidores\". Respaldan las operaciones diarias, los procesos de equipo y los flujos de trabajo dentro de la empresa.",[282],{"type":57,"attrs":283},{"color":110},{"type":50,"content":285},[286,291,297],{"text":287,"type":54,"marks":288},"Los costes indirectos no son obligatoriamente muchos. Una empresa podría existir sin parte de ellos. Pero no lo pasaría muy bien. Sin bienes y servicios esenciales que ayuden a los empleados y propietarios a realizar su trabajo con eficacia, una empresa tendría dificultades para crecer. Las ",[289],{"type":57,"attrs":290},{"color":110},{"text":292,"type":54,"marks":293},"herramientas de marketing o contabilidad",[294,295],{"type":138},{"type":57,"attrs":296},{"color":110},{"text":298,"type":54,"marks":299}," son un buen ejemplo.",[300],{"type":57,"attrs":301},{"color":110},{"type":147,"attrs":303,"content":304},{"level":176},[305],{"text":306,"type":54,"marks":307},"Los costes variables y fijos, una última clasificación",[308,309],{"type":138},{"type":57,"attrs":310},{"color":184},{"type":50,"content":312},[313,318,324,329,344,349,355],{"text":314,"type":54,"marks":315},"Es corriente también clasificar los costes en variables o fijos. ",[316],{"type":57,"attrs":317},{"color":110},{"text":319,"type":54,"marks":320},"Los costes fijos",[321,322],{"type":138},{"type":57,"attrs":323},{"color":110},{"text":325,"type":54,"marks":326}," se refieren a gastos cuyo importe se mantiene estable en un período de tiempo. Es decir, el alquiler y ",[327],{"type":57,"attrs":328},{"color":110},{"text":330,"type":54,"marks":331},"las nóminas",[332,342],{"type":115,"attrs":333},{"href":334,"uuid":335,"anchor":62,"target":119,"linktype":120,"story":336},"/blog/software-de-nominas","69cfee60-9373-40ff-98a5-053e05e6c3c8",{"name":337,"id":338,"uuid":335,"slug":339,"url":340,"full_slug":341,"_stopResolving":76},"Tres software de nóminas para empresas modernas",395110919,"software-de-nominas","blog/software-de-nominas","es/blog/software-de-nominas",{"type":57,"attrs":343},{"color":110},{"text":345,"type":54,"marks":346},", entre otros. Por su parte, están los ",[347],{"type":57,"attrs":348},{"color":110},{"text":350,"type":54,"marks":351},"costes variables",[352,353],{"type":138},{"type":57,"attrs":354},{"color":110},{"text":356,"type":54,"marks":357},", como compras inesperadas, horas extra y gastos salidos de otros imprevistos. ",[358],{"type":57,"attrs":359},{"color":110},{"type":50,"content":361},[362,367,373],{"text":363,"type":54,"marks":364},"Normalmente, los costes directos son variables, mientras que los indirectos suelen ser fijos o periódicos. Pero en realidad, tanto los ",[365],{"type":57,"attrs":366},{"color":110},{"text":368,"type":54,"marks":369},"costes directos como los indirectos pueden ser fijos o variables",[370,371],{"type":138},{"type":57,"attrs":372},{"color":110},{"text":374,"type":54,"marks":375},". Lo importante es diferenciar los gastos entre sí. Segmentándolos, se puede desde identificar gastos superfluos o innecesarios, a seguir incrementando aquellos que nos provea de un ROI interesante. ",[376],{"type":57,"attrs":377},{"color":110},{"type":147,"attrs":379,"content":380},{"level":149},[381],{"text":382,"type":54,"marks":383},"Ejemplos de costes directos e indirectos para verlo más claro",[384,385],{"type":138},{"type":57,"attrs":386},{"color":157},{"type":50,"content":388},[389,394,400,405,421,427],{"text":390,"type":54,"marks":391},"Desde las materias primas hasta los salarios de empleados y el ",[392],{"type":57,"attrs":393},{"color":110},{"text":395,"type":54,"marks":396},"alquiler de oficinas, como costes directos",[397,398],{"type":138},{"type":57,"attrs":399},{"color":110},{"text":401,"type":54,"marks":402},". 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Se puede gestionar a través de facturas, transferencias bancarias y órdenes de compra.",{"type":463,"content":2493},[2494],{"type":50,"attrs":2495,"content":2497},{"textAlign":62,"key":2496},"p-2",[2498],{"text":2499,"type":54},"El gasto discrecional y operativo también está centralizado, pero lo realizan los directivos y empleados durante su vida profesional diaria. Incluye compras con tarjeta, pagos de suscripciones, anuncios digitales, eventos, pedidos de oficina y viajes de negocios.",{"type":463,"content":2501},[2502],{"type":50,"attrs":2503,"content":2505},{"textAlign":62,"key":2504},"p-3",[2506],{"text":2507,"type":54},"Los gastos, a diferencia del gasto estratégico, representan una cantidad significativa de pequeñas compras que pueden ser difíciles de rastrear. 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Tiene en cuenta el proceso completo cuando alguien necesita realizar un gasto: obtener aprobaciones de compra, proporcionar métodos de pago, presentar y procesar facturas, presentar y reembolsar reclamaciones de gastos, buscar recibos y facturas para la conciliación, y asignar los códigos analíticos, las cuentas de gastos y los tipos de IVA adecuados a todos esos gastos para la contabilidad.",{"type":50,"attrs":2515,"content":2517},{"textAlign":62,"key":2516},"p-5",[2518],{"text":2519,"type":54},"Las herramientas de gestión de gastos se vuelven necesarias cuando aumenta el número de empleados y la necesidad de procesos claros, mayor visibilidad y control comienza a crecer para los equipos financieros.",{"type":50,"attrs":2521,"content":2523},{"textAlign":62,"key":2522},"p-6",[2524],{"text":2525,"type":54},"Los empleados necesitan herramientas flexibles y fáciles de usar para poder gastar fácilmente y estar capacitados para hacer su trabajo.",{"type":50,"attrs":2527,"content":2529},{"textAlign":62,"key":2528},"p-7",[2530],{"text":2531,"type":54},"Ahí es donde Spendesk puede ser una buena opción.",{"_uid":2533,"title":2534,"component":2470,"description":2535},"f20ef905-76e9-4b90-a0db-1e8c1c5ae03f","¿Cómo funciona Spendesk?",{"type":47,"content":2536},[2537,2542,2554,2559,2569,2574,2579,2584],{"type":50,"attrs":2538,"content":2539},{"textAlign":62,"key":1309},[2540],{"text":2541,"type":54},"Spendesk ofrece métodos de pago para empresas modernas y una potente plataforma para que los equipos financieros gestionen los gastos. Esto incluye tarjetas de débito para sustituir las antiguas tarjetas de crédito de empresa, tarjetas virtuales para compras online e informes de gastos automatizados para pagos inesperados.",{"type":50,"attrs":2543,"content":2544},{"textAlign":62,"key":2488},[2545,2549,2552],{"text":2546,"type":54,"marks":2547},"Para los empleados",[2548],{"type":138},{"type":2416,"marks":2550},[2551],{"type":138},{"text":2553,"type":54},"Los empleados ya no tienen que pagar de su bolsillo. Solicitan fondos para una compra concreta y pueden utilizar su tarjeta Spendesk o su tarjeta virtual para realizar el pago.",{"type":50,"attrs":2555,"content":2556},{"textAlign":62,"key":2496},[2557],{"text":2558,"type":54},"Si por cualquier motivo el empleado no puede utilizar su tarjeta Spendesk, toma una foto del recibo a través de la aplicación móvil de Spendesk y crea una solicitud de reembolso de gastos en el acto. 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