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variable costs such as direct materials,direct labor, and variable overhead that are usually considered controllable by the department manager. Further, a certain portion of fixed costs can also be controllable. For example, certain advertising spent specifically for a given department would be an expense controllable by the manager of that department. Advertising expenses that benefit many departments or products are, however, noncontrollable cost .
costs that can be influenced by the department involved, unlike other fixed cost such as rent, which is contracted by lease in advance.
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