Vidyalelo
Commerce · Q15

Costing

Graduate and Post Graduate · Commerce · question 15

Q15

The ascertainment of costs after they have been incurred is known as _________.

A.
marginal costing
B.
historical costing
Answer
C.
sunk cost
D.
notional cost

Answer: Option B

Solution

Answer: Option B
Solution:
The ascertainment of costs after they have been incurred is known as historical costing. In this type of costing system, the costs are ascertained only after they have been incurred.