Difference between revisions of "Controllable cost"
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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.