La problemática de la ganancia en la economía y su relación con la contabilidad empresarial

The aim of this paper is to establish the relationship between accounting theory and currently prevailing economic schools. In particular between neoclassical theory and Marxist theory. This article is a review of the concepts and categories that define accounting as discipline and its relationship to the economy. In this paper we discuss the way that neoclassical theory relates the accounting categories to their theoretical framework. It also explains the concept of capital cycle in Marxist theory and how this theory set forth her accounting framework, it stated that this theory have validity scientific given that it describes the actual production process and thus it enables determine the practical behavior of the profit capitalist. We conclude that capital cycle study allow understand the following accounting issues: what must include the capitalists in their production costs and how they must measure, how should the capitalists recognize her cost and how they can depreciate the fixed constant capital, and finally how the capitalists must analyze the changes her prices as a process of exploitation of labor power.