{"id":4265,"date":"2025-09-24T16:20:00","date_gmt":"2025-09-24T19:20:00","guid":{"rendered":"https:\/\/economicas.uba.ar\/graduados\/?p=4265"},"modified":"2025-09-24T16:26:10","modified_gmt":"2025-09-24T19:26:10","slug":"en-casa-de-herrero-cuchillo-de-palo","status":"publish","type":"post","link":"https:\/\/economicas.uba.ar\/graduados\/en-casa-de-herrero-cuchillo-de-palo\/","title":{"rendered":"En Casa de Herrero, Cuchillo de Palo"},"content":{"rendered":"\n

El refr\u00e1n se refiere a la paradoja de que falten determinadas cosas en lugares donde deber\u00eda ser f\u00e1cil conseguirlas. Podemos decirle con total facilidad y confianza a una empresa c\u00f3mo le fue el mes pasado, si gana o pierde con cada venta, pero cuando se trata de saber si nuestros honorarios son adecuados, <\/strong>aparecen las dudas.<\/p>\n\n\n\n

\u00bfCu\u00e1nto te est\u00e1 costando atender cada cliente?<\/strong><\/p>\n\n\n\n

Un m\u00e9todo es evaluar la cantidad de horas que le destinamos al cliente, por un valor hora que contemple salario -por todo concepto- m\u00e1s un porcentaje para cubrir gastos m\u00e1s otro porcentaje en concepto de ganancia que nos queremos llevar. <\/p>\n\n\n\n

\u201cNo me imagino tom\u00e1ndome el tiempo, tengo que estar con un cron\u00f3metro al lado<\/em>\u201d me dijo un colega. Cuando le pregunt\u00e9 cu\u00e1nto le llevaba una declaraci\u00f3n de Ingresos Brutos, me respondi\u00f3 casi que de inmediato: \u201csi es Local, m\u00e1ximo 15 minutos, si es Convenio 2-3 jurisdicciones 25 minutos<\/em>\u201d.<\/p>\n\n\n\n

En vez de pensar en horas por cliente, les propongo pensar en entregables<\/strong>: \u00bfQu\u00e9 declaraciones juradas le presentamos? \u00bfCu\u00e1nto tiempo lleva una declaraci\u00f3n de IVA con una \u00fanica actividad gravada? \u00bfCu\u00e1nto tiempo nos lleva liquidar un legajo?<\/p>\n\n\n\n

Un m\u00e9todo basado en entregables<\/strong><\/p>\n\n\n\n

1\u00b0 Construimos una tabla de tiempos est\u00e1ndares por tareas:<\/p>\n\n\n\n

Ingresos Brutos Contribuyente Local<\/td>15\u2019<\/td><\/tr>
Ingresos Brutos Contribuyente Convenio – Hasta 5 jurisdicciones<\/td>25\u2019<\/td><\/tr>
IVA 1 actividad gravada<\/td>15\u2019<\/td><\/tr>
IVA 1 actividad gravada y 1 actividad exenta<\/td>30\u2019<\/td><\/tr>
Liquidaci\u00f3n de sueldo sin retenci\u00f3n de Ganancias<\/td>10\u2019<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

2\u00b0 Multiplicamos el tiempo por la cantidad que estamos haciendo de cada entregable, lo cual nos dar\u00e1 un total de horas. Ese total de horas refleja la productividad real que estamos alcanzando<\/strong>.<\/p>\n\n\n\n

3\u00b0 Dividimos los salarios de todas las personas involucradas por esas horas totales. \u00bfPor qu\u00e9 por equipo y no por persona? No me interesa si Juan hizo 20 horas y Luc\u00eda 10, o si fue al rev\u00e9s. O si la declaraci\u00f3n la termin\u00f3 cerrando Pedro o Mar\u00eda. Al final del mes los salarios no cambian. <\/strong>Lo que me interesa es pensar qu\u00e9 tan productiva est\u00e1 siendo nuestra empresa.<\/strong> <\/p>\n\n\n\n

4\u00b0 Con el costo promedio por hora, aplicamos ese valor a cada uno de los entregables que definimos en el 1\u00b0 paso.<\/p>\n\n\n\n

5\u00b0 Dejamos de pensar en horas, y pensamos: \u201cen el a\u00f1o a este cliente le entregamos 1 balance, 12 declaraciones de Ingresos Brutos local, 72 recibos, realizamos 12 visitas presenciales\u201d (s\u00ed, visitar a los clientes es un entregable<\/strong>)<\/p>\n\n\n\n

\u00bfTu cliente paga horas o resultados?<\/strong><\/p>\n\n\n\n

Muchas veces se confunde estar ocupado con ser productivo. Si hacer un balance me lleva m\u00e1s tiempo, \u00bfsoy m\u00e1s productivo? Al final sigue siendo un balance, y <\/strong>-nos guste o no- as\u00ed lo ven los clientes<\/strong>.<\/p>\n\n\n\n

___________________________________________________________________________<\/p>\n\n\n\n

Santiago Cholakian<\/em><\/strong> <\/em>
<\/em>Contador P\u00fablico FCE – UBA<\/em>
<\/em>Fundador de Labrar Finanzas, una consultora de costos que se posiciona como el equipo de costos externos de peque\u00f1as y medianas empresas.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"

El refr\u00e1n se refiere a la paradoja de que falten determinadas cosas en lugares donde deber\u00eda ser f\u00e1cil conseguirlas. Podemos decirle con total facilidad y confianza a una empresa c\u00f3mo<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_joinchat":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-4265","post","type-post","status-publish","format-standard","hentry","category-novedades"],"yoast_head":"\nEn Casa de Herrero, Cuchillo de Palo - Graduados FCE<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/economicas.uba.ar\/graduados\/en-casa-de-herrero-cuchillo-de-palo\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"En Casa de Herrero, Cuchillo de Palo - Graduados FCE\" \/>\n<meta property=\"og:description\" content=\"El refr\u00e1n se refiere a la paradoja de que falten determinadas cosas en lugares donde deber\u00eda ser f\u00e1cil conseguirlas. 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