The concepts of direct costs and controllable costs are essentially the same; also, indirect costs and uncontrollable costs are essentially the same.

Question

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Direct costs are costs that can be assigned to a specific product or service, while controllable costs are costs that can be influenced or controlled by management. Indirect costs, on the other hand, are costs that cannot be easily attributed to a specific product or service, and uncontrollable costs are costs that cannot be influenced or controlled by management. Therefore, these concepts are not the same.

The Concepts of Direct Costs and Controllable Costs Are Essentially