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Explain the following: Notional or imputed cost. - Commercial Applications

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Question

Explain the following:

Notional or imputed cost.

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Solution

Notional or Imputed cost means the cost which is not incurred and which involves no cash outlay but is useful in decision-making. Interest on capital is an example of a notional cost.

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Controllable and Uncontrollable Costs
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Chapter 8: Fundamental Concepts of Cost - QUESTION BANK [Page 140]

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Goyal Brothers Prakashan Commercial Applications [English] Class 10 ICSE
Chapter 8 Fundamental Concepts of Cost
QUESTION BANK | Q 9. (v) | Page 140
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