{"id":4246,"date":"2022-08-30T22:57:03","date_gmt":"2022-08-30T22:57:03","guid":{"rendered":"https:\/\/mundanopedia.com\/?p=4246"},"modified":"2025-10-01T16:13:29","modified_gmt":"2025-10-01T16:13:29","slug":"sistema-de-acumulacion-de-costos","status":"publish","type":"post","link":"https:\/\/mundanopedia.com\/es\/contabilidad\/contabilidad-de-costos\/sistema-de-acumulacion-de-costos\/","title":{"rendered":"Sistema de Acumulaci\u00f3n de Costos Peri\u00f3dico y Perpetuo"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"4246\" class=\"elementor elementor-4246\" data-elementor-post-type=\"post\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-17366cd elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"17366cd\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-e61e6c9\" data-id=\"e61e6c9\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1d90662 elementor-widget elementor-widget-global elementor-global-4240 elementor-widget-heading\" data-id=\"1d90662\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\"><a href=\"https:\/\/mundanopedia.com\/contabilidad\/contabilidad-de-costos\/\">CONTABILIDAD DE COSTOS<\/a><\/p>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-34a1894 elementor-widget elementor-widget-heading\" data-id=\"34a1894\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Sistema de acumulaci\u00f3n de costos: Qu\u00e9 es, Peri\u00f3dico y perpetuo<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-960fa25 elementor-widget elementor-widget-text-editor\" data-id=\"960fa25\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2><strong>Sistema de acumulaci\u00f3n de costos<\/strong><\/h2><p>Un <a href=\"https:\/\/www.rae.es\/drae2001\/sistema\">sistema<\/a> de acumulaci\u00f3n de <a href=\"https:\/\/mundanopedia.com\/contabilidad\/contabilidad-de-costos\/costos-definicion-caracteristicas-tipos-clasificacion\/\">costos<\/a> es la metodolog\u00eda organizada que una empresa usa para <b>recolectar y clasificar<\/b> todos sus costos con el prop\u00f3sito de determinar el <b>costo unitario<\/b> de un producto o servicio para fijar precios, medir rentabilidad y tomar decisiones. Permite la recolecci\u00f3n organizada de datos de costos a trav\u00e9s de procedimientos o sistemas y permite la acumulaci\u00f3n de los costos totales y la determinaci\u00f3n de los costos unitarios de los productos o servicios que se prestan.<\/p><p>Existen <strong>dos sistemas<\/strong> de acumulaci\u00f3n de costos, <strong>el sistema peri\u00f3dico<\/strong> y el <strong>sistema perpetuo<\/strong>. La correcta elecci\u00f3n e implementaci\u00f3n de este sistema es cr\u00edtica, ya que afecta directamente la toma de decisiones, la fijaci\u00f3n de precios y la rentabilidad de la empresa.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc17b34 elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"dc17b34\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h2&quot;,&quot;h3&quot;],&quot;exclude_headings_by_selector&quot;:[],&quot;no_headings_message&quot;:&quot;No headings were found on this page.&quot;,&quot;marker_view&quot;:&quot;numbers&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<h4 class=\"elementor-toc__header-title\">\n\t\t\t\t\u00edndice\t\t\t<\/h4>\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__dc17b34\" aria-expanded=\"true\" aria-label=\"Abrir la tabla de contenidos\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__dc17b34\" aria-expanded=\"true\" aria-label=\"Cerrar la tabla de contenidos\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__dc17b34\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-c3ed0c1 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"c3ed0c1\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-48ec456\" data-id=\"48ec456\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1d9551d elementor-widget elementor-widget-text-editor\" data-id=\"1d9551d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<h2>Los Dos Tipos de Control de Inventario (Peri\u00f3dico vs. Perpetuo)<\/h2><p>Existen dos enfoques principales para el control de inventarios que definen c\u00f3mo y cu\u00e1ndo se acumulan los costos.<\/p><h3>1. Sistema Peri\u00f3dico de Acumulaci\u00f3n de Costos<\/h3><p>El <b>sistema peri\u00f3dico de acumulaci\u00f3n de costos<\/b> suministra informaci\u00f3n limitada durante un periodo y requiere un <b>inventario f\u00edsico<\/b> al final del a\u00f1o o trimestralmente para determinar el costo de los bienes manufacturados.<\/p><p>El sistema de acumulaci\u00f3n de costos peri\u00f3dicos tiene la<strong> limitaci\u00f3n<\/strong> de que no considera un sistema completo de contabilidad porque los costos de los inventarios de materias primas, bienes terminados, y trabajo en proceso solamente se determinan despu\u00e9s de haber realizado inventario f\u00edsico y solo pocas empresas lo aplican, la mayor\u00eda de las <strong>empresas medianas y grandes<\/strong> tienen un sistema perpetuo.<\/p><h3>2. Sistema Perpetuo de Acumulaci\u00f3n de Costos<\/h3><p>El sistema perpetuo de acumulaci\u00f3n de costos es el sistema de organizaci\u00f3n y recolecci\u00f3n de la informaci\u00f3n m\u00e1s completo. Los elementos del costo (materiales directos, mano de obra directa y costos indirectos de fabricaci\u00f3n) <strong>se registran de forma continua<\/strong> y se transfieren desde el inventario de trabajo en proceso hasta el inventario de art\u00edculos terminados.<\/p><ul><li><p><b>Ventaja:<\/b> Proporciona informaci\u00f3n <b>relevante y oportuna<\/b> continuamente (en lugar de solo al final del per\u00edodo).<\/p><\/li><li><p><b>Manejo:<\/b> Los costos de los art\u00edculos en proceso se transfieren a art\u00edculos terminados. A medida que los art\u00edculos se venden, se transfieren del inventario de productos terminados a la cuenta de costo de productos vendidos.<\/p><\/li><li><p><b>Uso:<\/b> La mayor\u00eda de las empresas medianas y grandes.<\/p><\/li><\/ul><h2>Tabla de Comparaci\u00f3n: Sistemas de Acumulaci\u00f3n de Costos<\/h2><p>La clave para dominar este tema es entender la diferencia entre los cuatro principales sistemas: los dos de <b>Control<\/b> (Peri\u00f3dico\/Perpetuo) y los dos de <b>Aplicaci\u00f3n<\/b> (\u00d3rdenes\/Procesos).<\/p><table dir=\"ltr\" border=\"1\" cellspacing=\"0\" cellpadding=\"0\" data-sheets-root=\"1\" data-sheets-baot=\"1\"><colgroup> <col width=\"100\" \/> <col width=\"100\" \/> <col width=\"100\" \/> <col width=\"100\" \/> <col width=\"100\" \/><\/colgroup><tbody><tr><td><strong>Caracter\u00edstica<\/strong><\/td><td><strong>Peri\u00f3dico<\/strong><\/td><td><strong>Perpetuo<\/strong><\/td><td><strong>Por \u00d3rdenes de Trabajo<\/strong><\/td><td><strong>Por Procesos<\/strong><\/td><\/tr><tr><td>Cu\u00e1ndo se calcula el Costo Unitario<\/td><td>Solo al final del per\u00edodo (por inventario).<\/td><td>Continuamente, en cada transacci\u00f3n.<\/td><td>Al completar cada orden de trabajo.<\/td><td><div>Al finalizar cada departamento o proceso.<\/div><\/td><\/tr><tr><td>Ideal para productos&#8230;<\/td><td>Productos homog\u00e9neos con poco valor unitario.<\/td><td>Inventarios de alto valor o alta rotaci\u00f3n.<\/td><td>Personalizados o hechos a medida (Barcos, Construcci\u00f3n).<\/td><td><div>Homog\u00e9neos producidos en masa (Petr\u00f3leo, Alimentos, Cemento).<\/div><\/td><\/tr><tr><td>Control de Inventario<\/td><td>Baja precisi\u00f3n, solo al final.<\/td><td>Alta precisi\u00f3n y al d\u00eda.<\/td><td>Se acumula por cada orden (hoja de costos).<\/td><td><div>Se acumula por cada departamento.<\/div><\/td><\/tr><tr><td>Complejidad \/ Costo<\/td><td>Bajo<\/td><td>Alto<\/td><td>Medio a Alto<\/td><td>Medio a Alto<\/td><\/tr><\/tbody><\/table><h2>Sistemas de Acumulaci\u00f3n por Aplicaci\u00f3n (\u00d3rdenes vs. Procesos)<\/h2><p>Estos sistemas definen el <i>objeto de costo<\/i> al que se le asigna el gasto.<\/p><h3>3. Sistema de Acumulaci\u00f3n de Costos por \u00d3rdenes de Trabajo<\/h3><p>El sistema de acumulaci\u00f3n por \u00f3rdenes de trabajo es un sistema de acumulaci\u00f3n y registro de los costos de producci\u00f3n se da cuando una empresa que hace trabajos hechos a la medida, seg\u00fan especificaciones del cliente, por ejemplo, una empresa de barcos.<\/p><p>En este sistema, los costos se acumulan seg\u00fan cada orden y se establece \u00a0una cuenta de inventario para cada orden y se carga a la misma. El costo unitario de cada una de las \u00f3rdenes se calcula dividiendo el costo total entre el n\u00famero de unidades de la orden.<\/p><h3><strong>4. Sistema de Acumulaci\u00f3n de Costos por Procesos<\/strong><\/h3><p>El sistema de acumulaci\u00f3n de costos por procesos es un sistema que se utiliza cuando se producen art\u00edculos en grandes cantidades y que son homog\u00e9neos, por ejemplo una f\u00e1brica de petr\u00f3leo o una f\u00e1brica de aluminio.<\/p><p>Los costos se acumulan seg\u00fan el departamento o centros de costos, un departamento es la divisi\u00f3n funcional de una f\u00e1brica donde se realiza alguna etapa del proceso de fabricaci\u00f3n, se establece las cuentas individuales en el inventario para cada departamento o proceso y se cargan en ella los costos incurridos.<\/p><p>El costo total se calcula por cada departamento en lugar de hacerlo para el trabajo total. El costo unitario total del producto terminado es la suma de los costos unitarios de todos los departamentos.<\/p><h2>Costeo Normal y Tipos de Costos<\/h2><h3>Costeo Normal<\/h3><p>El <b>costo normal<\/b> consiste en la normalizaci\u00f3n de los costos de fabricaci\u00f3n sobre una actividad productiva de un per\u00edodo.<\/p><p>Esto ocurre porque los <b>Costos Indirectos de Fabricaci\u00f3n (CIF)<\/b> no ocurren uniformemente a lo largo de un per\u00edodo (ej. la reparaci\u00f3n de una m\u00e1quina grande o el pago de seguros se paga una vez). Si se a\u00f1aden cada mes, pueden crear una asignaci\u00f3n irregular de costos, especialmente en las \u00f3rdenes de trabajo. El costeo normal soluciona esto promediando los CIF estimados.<\/p><h3>Costos Reales, Normales y Est\u00e1ndares<\/h3><ol start=\"1\"><li><p><b>Costos Reales:<\/b> Los costos tal como ocurren (el costo exacto del material comprado y la mano de obra pagada).<\/p><\/li><li><p><b>Costos Normales:<\/b> Son el resultado del procedimiento de costeo normal, donde los costos indirectos de fabricaci\u00f3n se <b>promedian<\/b> para asignarse a la actividad productiva de forma regular.<\/p><\/li><li><p><b>Costos Est\u00e1ndares:<\/b> Son los costos que <b>se deber\u00edan incurrir<\/b> normalmente, sirviendo como una meta y una base para la medici\u00f3n del desempe\u00f1o y la evaluaci\u00f3n de la eficiencia.<\/p><\/li><\/ol><h2>Resumen<\/h2><ul><li><b>Prop\u00f3sito:<\/b> La metodolog\u00eda clave para <b>calcular el costo unitario<\/b> de un producto.<\/li><li><b>Control de Inventario:<\/b> Se divide en <b>Peri\u00f3dico<\/b> (c\u00e1lculo al final del periodo) y <b>Perpetuo<\/b> (c\u00e1lculo continuo y en tiempo real).<\/li><li><b>Aplicaci\u00f3n de Costos:<\/b> Usa sistemas <b>Por \u00d3rdenes<\/b> (para trabajos personalizados) o <b>Por Procesos<\/b> (para producci\u00f3n masiva y homog\u00e9nea).<\/li><li><b>Concepto Clave:<\/b> El <b>Costeo Normal<\/b> se utiliza para promediar los costos indirectos de fabricaci\u00f3n y asignarlos de forma regular.<\/li><\/ul>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-09f4c8e elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"09f4c8e\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-918fb18\" data-id=\"918fb18\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-0341f53 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"0341f53\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9d1a3c1 elementor-widget elementor-widget-toggle\" data-id=\"9d1a3c1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1641\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1641\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><svg class=\"e-font-icon-svg e-fas-caret-down\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M31.3 192h257.3c17.8 0 26.7 21.5 14.1 34.1L174.1 354.8c-7.8 7.8-20.5 7.8-28.3 0L17.2 226.1C4.6 213.5 13.5 192 31.3 192z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><svg class=\"elementor-toggle-icon-opened e-font-icon-svg e-fas-caret-up\" viewBox=\"0 0 320 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M288.662 352H31.338c-17.818 0-26.741-21.543-14.142-34.142l128.662-128.662c7.81-7.81 20.474-7.81 28.284 0l128.662 128.662c12.6 12.599 3.676 34.142-14.142 34.142z\"><\/path><\/svg><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Referencias<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1641\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1641\"><p>Mundanopedia tiene normas y altos estandares para la creaci\u00f3n de su contenido y usa fuentes confiables y verificadas para respaldar su trabajo. Estas incluyen fuentes bibliogr\u00e1ficas, instituciones de investigaci\u00f3n acad\u00e9mica, datos gubernamentales, informes originales y entrevistas con expertos de la industria y otras editoriales acreditadas cuando corresponda. Puede obtener m\u00e1s informaci\u00f3n sobre los est\u00e1ndares que seguimos para producir contenido preciso e imparcial en nuestra pol\u00edtica editorial.<\/p><ul><li>Polimeni, R. S. (1994). Contabilidad de costos (3ra ed.). Bogot\u00e1, Colombia: McGraw-Hill Interamericana. <a href=\"https:\/\/books.google.com\/books\/about\/Cost_Accounting.html?id=jauNzQEACAAJ\" target=\"_blank\" rel=\"noopener\">https:\/\/books.google.com\/books\/about\/Cost_Accounting.html?id=jauNzQEACAAJ<\/a><\/li><\/ul><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-05a86c9 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"05a86c9\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-155d497\" data-id=\"155d497\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1342980 elementor-align-right elementor-widget elementor-widget-button\" data-id=\"1342980\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/mundanopedia.com\/contabilidad\/contabilidad-de-costos\/costos-definicion-caracteristicas-tipos-clasificacion\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-left\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M257.5 445.1l-22.2 22.2c-9.4 9.4-24.6 9.4-33.9 0L7 273c-9.4-9.4-9.4-24.6 0-33.9L201.4 44.7c9.4-9.4 24.6-9.4 33.9 0l22.2 22.2c9.5 9.5 9.3 25-.4 34.3L136.6 216H424c13.3 0 24 10.7 24 24v32c0 13.3-10.7 24-24 24H136.6l120.5 114.8c9.8 9.3 10 24.8.4 34.3z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Tema anterior<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-top-column elementor-element elementor-element-65c754c\" data-id=\"65c754c\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-093348f elementor-align-left elementor-widget elementor-widget-button\" data-id=\"093348f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/mundanopedia.com\/contabilidad\/contabilidad-de-costos\/costos-primos-y-costos-de-conversion\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-arrow-right\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M190.5 66.9l22.2-22.2c9.4-9.4 24.6-9.4 33.9 0L441 239c9.4 9.4 9.4 24.6 0 33.9L246.6 467.3c-9.4 9.4-24.6 9.4-33.9 0l-22.2-22.2c-9.5-9.5-9.3-25 .4-34.3L311.4 296H24c-13.3 0-24-10.7-24-24v-32c0-13.3 10.7-24 24-24h287.4L190.9 101.2c-9.8-9.3-10-24.8-.4-34.3z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Tema siguiente<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-33d7822 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"33d7822\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d95e0c4\" data-id=\"d95e0c4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-43b27df no_toc elementor-widget elementor-widget-global elementor-global-3559 elementor-widget-heading\" data-id=\"43b27df\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-large\">Ver tambi\u00e9n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a474e65 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"a474e65\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Sistema de acumulaci\u00f3n de costos, qu\u00e9 son, caracter\u00edsticas, tipos, ejemplos. Sistema Peri\u00f3dico de Acumulaci\u00f3n de Costos y Sistema Perpetuo.<\/p>","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[152,218],"tags":[],"class_list":["post-4246","post","type-post","status-publish","format-standard","hentry","category-contabilidad","category-contabilidad-de-costos"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.4 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Sistema de Acumulaci\u00f3n de Costos Peri\u00f3dico y Perpetuo<\/title>\n<meta name=\"description\" content=\"Sistema de acumulaci\u00f3n de costos, qu\u00e9 son, caracter\u00edsticas, tipos, ejemplos. Sistema Peri\u00f3dico de Acumulaci\u00f3n de Costos y Sistema Perpetuo.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mundanopedia.com\/es\/contabilidad\/contabilidad-de-costos\/sistema-de-acumulacion-de-costos\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Sistema de Acumulaci\u00f3n de Costos Peri\u00f3dico y Perpetuo\" \/>\n<meta property=\"og:description\" content=\"Sistema de acumulaci\u00f3n de costos, qu\u00e9 son, caracter\u00edsticas, tipos, ejemplos. Sistema Peri\u00f3dico de Acumulaci\u00f3n de Costos y Sistema Perpetuo.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/mundanopedia.com\/es\/contabilidad\/contabilidad-de-costos\/sistema-de-acumulacion-de-costos\/\" \/>\n<meta property=\"og:site_name\" content=\"Mundanopedia\" \/>\n<meta property=\"article:published_time\" content=\"2022-08-30T22:57:03+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2025-10-01T16:13:29+00:00\" \/>\n<meta name=\"author\" content=\"VeronicaGomez01\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Escrito por\" \/>\n\t<meta name=\"twitter:data1\" content=\"VeronicaGomez01\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tiempo de lectura\" \/>\n\t<meta name=\"twitter:data2\" content=\"6 minutos\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/mundanopedia.com\\\/es\\\/contabilidad\\\/contabilidad-de-costos\\\/sistema-de-acumulacion-de-costos\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mundanopedia.com\\\/contabilidad\\\/sistema-de-acumulacion-de-costos\\\/\"},\"author\":{\"name\":\"VeronicaGomez01\",\"@id\":\"https:\\\/\\\/mundanopedia.com\\\/#\\\/schema\\\/person\\\/93340b921ebfa1daa4a4888660e2f6c6\"},\"headline\":\"Sistema de Acumulaci\u00f3n de Costos Peri\u00f3dico y Perpetuo\",\"datePublished\":\"2022-08-30T22:57:03+00:00\",\"dateModified\":\"2025-10-01T16:13:29+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/mundanopedia.com\\\/contabilidad\\\/sistema-de-acumulacion-de-costos\\\/\"},\"wordCount\":1236,\"publisher\":{\"@id\":\"https:\\\/\\\/mundanopedia.com\\\/#organization\"},\"articleSection\":[\"Contabilidad\",\"Contabilidad de costos\"],\"inLanguage\":\"es\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/mundanopedia.com\\\/contabilidad\\\/sistema-de-acumulacion-de-costos\\\/\",\"url\":\"https:\\\/\\\/mundanopedia.com\\\/es\\\/contabilidad\\\/contabilidad-de-costos\\\/sistema-de-acumulacion-de-costos\\\/\",\"name\":\"Sistema de Acumulaci\u00f3n de Costos Peri\u00f3dico y Perpetuo\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/mundanopedia.com\\\/#website\"},\"datePublished\":\"2022-08-30T22:57:03+00:00\",\"dateModified\":\"2025-10-01T16:13:29+00:00\",\"description\":\"Sistema de acumulaci\u00f3n de costos, qu\u00e9 son, caracter\u00edsticas, tipos, ejemplos. Sistema Peri\u00f3dico de Acumulaci\u00f3n de Costos y Sistema Perpetuo.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/mundanopedia.com\\\/es\\\/contabilidad\\\/contabilidad-de-costos\\\/sistema-de-acumulacion-de-costos\\\/#breadcrumb\"},\"inLanguage\":\"es\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/mundanopedia.com\\\/es\\\/contabilidad\\\/contabilidad-de-costos\\\/sistema-de-acumulacion-de-costos\\\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/mundanopedia.com\\\/es\\\/contabilidad\\\/contabilidad-de-costos\\\/sistema-de-acumulacion-de-costos\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/mundanopedia.com\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Sistema de Acumulaci\u00f3n de Costos Peri\u00f3dico y Perpetuo\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/mundanopedia.com\\\/#website\",\"url\":\"https:\\\/\\\/mundanopedia.com\\\/\",\"name\":\"Mundanopedia\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/mundanopedia.com\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/mundanopedia.com\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"es\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/mundanopedia.com\\\/#organization\",\"name\":\"Mundanopedia\",\"url\":\"https:\\\/\\\/mundanopedia.com\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/mundanopedia.com\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/mundanopedia.com\\\/wp-content\\\/uploads\\\/2022\\\/02\\\/cropped-cropped-Mundanopedia-site-logo.png\",\"contentUrl\":\"https:\\\/\\\/mundanopedia.com\\\/wp-content\\\/uploads\\\/2022\\\/02\\\/cropped-cropped-Mundanopedia-site-logo.png\",\"width\":610,\"height\":145,\"caption\":\"Mundanopedia\"},\"image\":{\"@id\":\"https:\\\/\\\/mundanopedia.com\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/mundanopedia.com\\\/#\\\/schema\\\/person\\\/93340b921ebfa1daa4a4888660e2f6c6\",\"name\":\"VeronicaGomez01\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"es\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/e2f629c919304dd84edff3b12cf74860a10dd4db780efd86342343d9f52084a9?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/e2f629c919304dd84edff3b12cf74860a10dd4db780efd86342343d9f52084a9?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/e2f629c919304dd84edff3b12cf74860a10dd4db780efd86342343d9f52084a9?s=96&d=mm&r=g\",\"caption\":\"VeronicaGomez01\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Sistema de Acumulaci\u00f3n de Costos Peri\u00f3dico y Perpetuo","description":"Sistema de acumulaci\u00f3n de costos, qu\u00e9 son, caracter\u00edsticas, tipos, ejemplos. Sistema Peri\u00f3dico de Acumulaci\u00f3n de Costos y Sistema Perpetuo.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/mundanopedia.com\/es\/contabilidad\/contabilidad-de-costos\/sistema-de-acumulacion-de-costos\/","og_locale":"es_ES","og_type":"article","og_title":"Sistema de Acumulaci\u00f3n de Costos Peri\u00f3dico y Perpetuo","og_description":"Sistema de acumulaci\u00f3n de costos, qu\u00e9 son, caracter\u00edsticas, tipos, ejemplos. Sistema Peri\u00f3dico de Acumulaci\u00f3n de Costos y Sistema Perpetuo.","og_url":"https:\/\/mundanopedia.com\/es\/contabilidad\/contabilidad-de-costos\/sistema-de-acumulacion-de-costos\/","og_site_name":"Mundanopedia","article_published_time":"2022-08-30T22:57:03+00:00","article_modified_time":"2025-10-01T16:13:29+00:00","author":"VeronicaGomez01","twitter_card":"summary_large_image","twitter_misc":{"Escrito por":"VeronicaGomez01","Tiempo de lectura":"6 minutos"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/mundanopedia.com\/es\/contabilidad\/contabilidad-de-costos\/sistema-de-acumulacion-de-costos\/#article","isPartOf":{"@id":"https:\/\/mundanopedia.com\/contabilidad\/sistema-de-acumulacion-de-costos\/"},"author":{"name":"VeronicaGomez01","@id":"https:\/\/mundanopedia.com\/#\/schema\/person\/93340b921ebfa1daa4a4888660e2f6c6"},"headline":"Sistema de Acumulaci\u00f3n de Costos Peri\u00f3dico y Perpetuo","datePublished":"2022-08-30T22:57:03+00:00","dateModified":"2025-10-01T16:13:29+00:00","mainEntityOfPage":{"@id":"https:\/\/mundanopedia.com\/contabilidad\/sistema-de-acumulacion-de-costos\/"},"wordCount":1236,"publisher":{"@id":"https:\/\/mundanopedia.com\/#organization"},"articleSection":["Contabilidad","Contabilidad de costos"],"inLanguage":"es"},{"@type":"WebPage","@id":"https:\/\/mundanopedia.com\/contabilidad\/sistema-de-acumulacion-de-costos\/","url":"https:\/\/mundanopedia.com\/es\/contabilidad\/contabilidad-de-costos\/sistema-de-acumulacion-de-costos\/","name":"Sistema de Acumulaci\u00f3n de Costos Peri\u00f3dico y Perpetuo","isPartOf":{"@id":"https:\/\/mundanopedia.com\/#website"},"datePublished":"2022-08-30T22:57:03+00:00","dateModified":"2025-10-01T16:13:29+00:00","description":"Sistema de acumulaci\u00f3n de costos, qu\u00e9 son, caracter\u00edsticas, tipos, ejemplos. Sistema Peri\u00f3dico de Acumulaci\u00f3n de Costos y Sistema Perpetuo.","breadcrumb":{"@id":"https:\/\/mundanopedia.com\/es\/contabilidad\/contabilidad-de-costos\/sistema-de-acumulacion-de-costos\/#breadcrumb"},"inLanguage":"es","potentialAction":[{"@type":"ReadAction","target":["https:\/\/mundanopedia.com\/es\/contabilidad\/contabilidad-de-costos\/sistema-de-acumulacion-de-costos\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/mundanopedia.com\/es\/contabilidad\/contabilidad-de-costos\/sistema-de-acumulacion-de-costos\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/mundanopedia.com\/"},{"@type":"ListItem","position":2,"name":"Sistema de Acumulaci\u00f3n de Costos Peri\u00f3dico y Perpetuo"}]},{"@type":"WebSite","@id":"https:\/\/mundanopedia.com\/#website","url":"https:\/\/mundanopedia.com\/","name":"Mundanopedia","description":"","publisher":{"@id":"https:\/\/mundanopedia.com\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/mundanopedia.com\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"es"},{"@type":"Organization","@id":"https:\/\/mundanopedia.com\/#organization","name":"Mundanopedia","url":"https:\/\/mundanopedia.com\/","logo":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/mundanopedia.com\/#\/schema\/logo\/image\/","url":"https:\/\/mundanopedia.com\/wp-content\/uploads\/2022\/02\/cropped-cropped-Mundanopedia-site-logo.png","contentUrl":"https:\/\/mundanopedia.com\/wp-content\/uploads\/2022\/02\/cropped-cropped-Mundanopedia-site-logo.png","width":610,"height":145,"caption":"Mundanopedia"},"image":{"@id":"https:\/\/mundanopedia.com\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/mundanopedia.com\/#\/schema\/person\/93340b921ebfa1daa4a4888660e2f6c6","name":"VeronicaGomez01","image":{"@type":"ImageObject","inLanguage":"es","@id":"https:\/\/secure.gravatar.com\/avatar\/e2f629c919304dd84edff3b12cf74860a10dd4db780efd86342343d9f52084a9?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/e2f629c919304dd84edff3b12cf74860a10dd4db780efd86342343d9f52084a9?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/e2f629c919304dd84edff3b12cf74860a10dd4db780efd86342343d9f52084a9?s=96&d=mm&r=g","caption":"VeronicaGomez01"}}]}},"_links":{"self":[{"href":"https:\/\/mundanopedia.com\/es\/wp-json\/wp\/v2\/posts\/4246","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mundanopedia.com\/es\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mundanopedia.com\/es\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mundanopedia.com\/es\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/mundanopedia.com\/es\/wp-json\/wp\/v2\/comments?post=4246"}],"version-history":[{"count":5,"href":"https:\/\/mundanopedia.com\/es\/wp-json\/wp\/v2\/posts\/4246\/revisions"}],"predecessor-version":[{"id":7634,"href":"https:\/\/mundanopedia.com\/es\/wp-json\/wp\/v2\/posts\/4246\/revisions\/7634"}],"wp:attachment":[{"href":"https:\/\/mundanopedia.com\/es\/wp-json\/wp\/v2\/media?parent=4246"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mundanopedia.com\/es\/wp-json\/wp\/v2\/categories?post=4246"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mundanopedia.com\/es\/wp-json\/wp\/v2\/tags?post=4246"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}