payroll is not controllable cost.
Electricity cost not a controllable cost. The manager cannot influence this type of expense. To the extent where a cost cannot be managed it is indeed a non controllable, now for electricity, to the extent where consumption can be raised or lowered it becomes a controllable cost. If the consumption can be optimized through processes or equipments it then is a controllable cost.
controllable cost
Discretionary cost is that amount which is at somebody's discretion like manager etc. Controllable cost is that amount which is in the hands of management to be controlled or not like advertisement expenses etc.
Controllable costs are costs that a manager or department has authority and responsibility over, such as direct material cost. With uncontrollable costs, management has no control over the cost or when they must be paid, such as liability insurance.
No. Depreciation would be considered an uncontrollable cost because it is fixed
Electricity cost not a controllable cost. The manager cannot influence this type of expense. To the extent where a cost cannot be managed it is indeed a non controllable, now for electricity, to the extent where consumption can be raised or lowered it becomes a controllable cost. If the consumption can be optimized through processes or equipments it then is a controllable cost.
controllable cost
Discretionary cost is that amount which is at somebody's discretion like manager etc. Controllable cost is that amount which is in the hands of management to be controlled or not like advertisement expenses etc.
Controllable costs are costs that a manager or department has authority and responsibility over, such as direct material cost. With uncontrollable costs, management has no control over the cost or when they must be paid, such as liability insurance.
No. Depreciation would be considered an uncontrollable cost because it is fixed
If it is administrative payroll then it will not change as change in production of units so in this case it will be fixed cost. If it is selling payroll and if it is vary with the number of units produce or sale then it is variable cost.
Non controllable costs are those things over which the manager has no control. One example is the need to replace a major piece of equipment due to breakage.
Controllable margin usually derived as sales - variable cost=contribution - controllable fixed cost and useful for the performance measurement of a divisional manager in a company, usually calculating ro1 and ri.
ADP does not publish a price list for their payroll services on their website. Other sites that review their service list a cost of $287 per month for 15 employees for their "Essential Payroll" product.
time saving cost effective cost saving its easily controllable
to minimize cost
Cost analyst