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

Question

Quizplus · Accepted Answer

A controllable cost is one that a manager has direct influence over during a specific period. This means that the cost can be managed or altered by the manager to some extent. Controllable costs are more likely to be assigned to specific responsibility centers since the success of that center is primarily influenced by the actions of the manager in charge.

A ________ Is Any Cost That Is Primarily Subject to the Influence