imputed cost


imputed cost
A cost that is not actually incurred by an organization but is introduced into the management accounting records in order to ensure that the costs incurred by dissimilar operations are comparable. For example, if rent is not payable by an operation it will be introduced as an imputed cost so that the costs may be compared with an operation that does pay rent.

Accounting dictionary. 2014.

Look at other dictionaries:

  • Imputed Cost — A cost that is incurred by virtue of using an asset instead of investing it or undertaking an alternative course of action. An imputed cost is an invisible cost that is not incurred directly, as opposed to an explicit cost, which is incurred… …   Investment dictionary

  • imputed cost — A cost that is not actually incurred by an organization but is introduced into the management accounting records in order to ensure that the costs incurred by dissimilar operations are comparable. For example, if rent is not payable by an… …   Big dictionary of business and management

  • imputed cost — expense which is added to an account in spite of the fact that it is not directly connected …   English contemporary dictionary

  • Вмененная стоимость (IMPUTED COST)  — Затраты, отнесенные на объект их учета, несмотря на отсутствие фактической операции основания, отражаемой в бухгалтерском учете. Используются в управленческом учете для получения более качественной информации для целей управления соответствующим… …   Словарь терминов по управленческому учету

  • cost — Expense; price. The sum or equivalent expended, paid or charged for something. See also actual cost costs net cost rate costing cost bond …   Black's law dictionary

  • cost — Expense; price. The sum or equivalent expended, paid or charged for something. See also actual cost costs net cost rate costing cost bond …   Black's law dictionary

  • Imputed income — is wealth created or acquired internally, or from non cash sources. An example of imputed income is a farmer who builds a table instead of buying one. The market value of the table minus any cost from wood and nails is the farmer’s imputed income …   Wikipedia

  • Imputed costs — Expenses not incurred directly, but actually borne. For example, a person who owns a home debt free has an imputed rent expense equal to the amount of interest that could be earned on the proceeds from the sale of the home if the home were… …   Wikipedia

  • Imputed Value — The value of an item for which actual values are not available. Imputed values are a logical or implicit value for an item, or time set, wherein a true value has yet to be ascertained. It would be a best guess estimate, in order to accurately… …   Investment dictionary

  • imputed value — Refers to the value of an asset, service, or company that is not physically recorded in any accounts but is implicit in the product, e.g., the opportunity cost ( opportunity costs) of cash remaining in a savings account and not invested.… …   Financial and business terms