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.
The contribution margin ratio is the percentage of a company's contribution margin to its net sales
payroll is not controllable cost.
In the lower margin of most larger maps
I have several sentences for you.That horse is not controllable.The scientific variable is controllable in the laboratory.I want a controllable temper!
Most useful and more useful.
more useful, the most useful
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.
There are a number of reasons why machines cannot convert all of their input into useful work. This is because they were made by humans and have a margin of error.
more useful, most useful
A fixed overhead will remain the same regardless of production levels while a variable overhead will change in relation to production levels. Controlling Overheads will reduce per unit costs thereby increasing contribution margin.
I doubt that there are 16 different TYPES of .45 caliber handguns made in the US. You will need to define your question a bit- revolver or auto pistol, which .45, and how YOU define "controllable".
um... I'm pretty sure it's more helpful and the most helpful?