controllability of costs

См. также в других словарях:

• controllability concept — 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… …   Accounting dictionary

• controllability concept — 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 …   Big dictionary of business and management

• 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

• 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,… …   Big dictionary of business and management

• Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia

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