controllable costs


controllable costs
Costs identified as being controllable and therefore able to be influenced by a particular level of management. Information about those costs is therefore directed to the correct management personnel in the appropriate operating statements. In any system of responsibility accounting, managers can only be regarded as responsible for those costs over which they have some control.

Accounting dictionary. 2014.

Look at other dictionaries:

  • controllable costs — Costs identified as being controllable and therefore able to be influenced by a particular level of management. Information about those costs is therefore directed to the correct management personnel in the appropriate operating statements In any …   Big dictionary of business and management

  • non-controllable costs — See: uncontrollable costs …   Accounting dictionary

  • controllable contribution — The sales revenue of a division less those costs that are controllable by the divisional manager (see controllable costs). Controllable contribution is the most appropriate measure of a divisional manager s performance. In practice, however, it… …   Accounting dictionary

  • controllable contribution — The sales revenue of a division less those costs that are controllable by the divisional manager (see controllable costs). Controllable contribution is the most appropriate measure of a divisional manager s performance. In practice, however, it… …   Big dictionary of business and management

  • controllable cost — An expense that is incurred at the discretion of an organization’s managers. The performance of individuals is often appraised, in part, in relation to efficient use of controllable costs. Most costs in this category are *variable, but some… …   Auditor's dictionary

  • controllable — con|trol|la|ble [ kən trouləbl ] adjective capable of being controlled or kept within safe limits: controllable costs The disease is controllable but not curable …   Usage of the words and phrases in modern English

  • controllable variance — In standard costing or budgetary control, a variance that is regarded as controllable by the manager responsible for that area of an organization. The variance occurs as a result of the difference between the budget cost allowance and the actual… …   Accounting dictionary

  • controllable variance — In standard costing or budgetary control, a variance that is regarded as controllable by the manager responsible for that area of an organization. The variance occurs as a result of the difference between the budget cost allowance and the actual… …   Big dictionary of business and management

  • controllable — UK [kənˈtrəʊləb(ə)l] / US [kənˈtroʊləb(ə)l] adjective capable of being controlled or kept within safe limits controllable costs The disease is controllable but not curable …   English dictionary

  • uncontrollable costs — non controllable costs Items of expenditure appearing on a manager s management accounting statement that are not able to be controlled or influenced by that level of management. Costs regarded as uncontrollable by one level of management may,… …   Accounting dictionary