Controllable costs for responsibility accounting purposes are those costs that are directly influenced by A given manager
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Controllable costs for responsibility accounting purposes are those costs that are directly influenced by A given manager within a given period of time A change in activity Production volume Sales volume
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Related Book For 
Cost Accounting Concepts And Applications For Managerial Decision Making
ISBN: 9780070103108
2nd Edition
Authors: Ralph S. Polimeni, James A. Cashin, Frank J. Fabozzi, Arthur H. Adelberg
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