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Please explain to me that the difference between controllable cost and uncontrallabe cost.And also explain the “national cost’
These are dealt with in later lectures on performance management because they are nothing to do with cost behaviour.
Controllable costs are costs that are controlled by the manager of a division of a business.
(non-controllable are not controlled by the manager, but by head office).Notional costs (there is no such thing as national costs) are pretend (i.e. not real) costs. The place they really appear in F2 is again in performance management in the calculation of residual income where we have a ‘pretend’ or ‘notional’ interest charge.
For more detail you need to watch the free lectures.
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