Q559
Cost influences by responsibility center manager who is considered as
A.
manager cost
B.
influential cost
C.
center cost
D.
controllable cost
AnswerAnswer: Option D
Solution
Answer: Option D
Solution:
Cost influences by responsibility center manager who is considered as controllable cost. Controllable costs are those costs that can be altered in the short term. More specifically, a cost is considered to be controllable if the decision to incur it resides with one person.