Difference between revisions of "Controllable cost"

From CNM Wiki
Jump to: navigation, search
(Created page with "Controllable cost is any cost that is primarily subject to the influence of a given responsibility center manager for a given period. ==Definitions== According to Cost...")
 
(No difference)

Latest revision as of 19:08, 9 July 2020

Controllable cost is any cost that is primarily subject to the influence of a given responsibility center manager for a given period.

Definitions

According to Cost Accounting by Horngren, Datar, Rajan (14th edition),

Controllable cost. Any cost that is primarily subject to the influence of a given responsibility center manager for a given period.