Those costs referred to as ‘‘controllable costs’’ are a Costs which management decides to incur in the current period to enable the company to achieve objectives other than the filling of orders placed by customers b Costs which are likely to respond to the amount of attention devoted to them by a specified manager

¢ Costs which are governed mainly by past decisions that established the present levels of operating and organizational capacity and which only change slowly in response to small changes in capacity d Costs which fluctuate in total in response to small changes in the rate of utilization of capacity

€ Costs which will be unaffected by current managerial decisions

(CMA adapted.)