Controllability has little to do with whether a cost is fixed or variable.

Question

Quizplus · Accepted Answer

Controllability refers to the extent to which a cost or factor is under the control of a manager, regardless of whether it is fixed or variable. The controllable costs can be influenced by the decisions and actions of the management, while uncontrollable costs are outside of the manager's control. Thus, the nature of a cost being fixed or variable does not determine its controllability.

Controllability Has Little to Do with Whether a Cost Is