In a responsibility report for a profit center, controllable fixed costs are deducted from contribution margin to show:

Name: In a responsibility report for a profit center, controllable fixed costs are deducted from contribution margin to show:
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Controllable margin is calculated by deducting controllable fixed costs from the contribution margin. This figure is used to assess the performance of a profit center's manager, focusing on the costs and revenues they can control.

In a Responsibility Report for a Profit Center, Controllable Fixed