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 can be difficult to distinguish between controllable costs and uncontrollable costs. Where a division is a profit centre, depreciation is not a controllable cost, as the manager is not responsible for investment decisions. However, the manager of an investment centre is responsible for investments and therefore depreciation is a controllable cost.