The degree of controllability which managers have,in the near term,on costs being incurred is a key element of understand the configuration of the cost base.

Question

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The statement is true. Managers' ability to control costs in the short-term is an important factor in determining the cost structure of a business. Understanding the degree of controllability of costs can help managers make informed decisions and take actions to manage costs effectively.

The Degree of Controllability Which Managers Have,in the near Term,on