Define a non-controllable cost. (Section 23.3 .2) Data from section 23.3.2 In planning how to report, the

Define a ‘non-controllable cost’. (Section 23.3 .2)

Data from section 23.3.2

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In planning how to report, the general principles applied will be those of respons- ibility and the separation of controllable and non-controllable costs. All costs are controllable at some level of management but they may not be controllable at a lower level. Breaking down cost into the separate elements of quantity and price, the