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controllability concept


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The principle that managers should only be held responsible for controllable costs and controllable investment. This concept is often difficult to apply in practice. Many costs are not easily classified as either controllable or uncontrollable and others are clearly only partially controllable. For example, the manager at a building society branch is not responsible for advertising costs, staff salaries, or interest rates on savings or loans. See controllable contribution.

Subjects: Accounting.


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