Discretionary costs are not easily controllable compared to engineered costs.

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Discretionary costs refer to expenses that are not necessary for the day-to-day operations of a business, such as advertising or employee training. These costs are typically not as easily controllable as engineered costs, which are expenses directly tied to the production of goods or services. Engineered costs can be more easily manipulated through improving processes and finding efficiencies, while reducing discretionary costs often requires strategic decision-making and trade-offs.

Discretionary Costs Are Not Easily Controllable Compared to Engineered Costs