What is controllable cost?

Question

What is the economic term for the costs described as "controllable costs"

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Answer 1

Variable costs such as direct materials, direct labor, and variable overhead that are usually considered controllable by the department manager. Further, a certain portion of fixed costs can also be controllable. For example, certain advertising spent specifically for a given department would be an expense controllable by the manager of that department. Advertising expenses that benefit many departments or products are, however, Noncontrollable Costs.

Answer 2

Price controlled items.

Government interference to ensure certain products are sold at their prefered prices.

Answer 3

some costs are un controlable like fixed costs. . they don't vary with the change in short run managerial decisions and out put.  and some costs are controlable ie they can be managed and changed with the managerial decisions and output.