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Graph the function.
Controllable Costs
Expenses that a manager or business can influence or manage directly, such as supplies, marketing expenses, and staff wages.
Responsibility Accounting System
A system of accounting that segments financial data and operational data by areas of responsibility, facilitating monitoring and assessment of individual departments or managers.
Responsibility Center
A segment within an organization with its own budgets and financial targets, where the managers are accountable for its performance.
Evaluation Process
A systematic method to assess the performance, value, or impact of an object or effort through defined criteria and measures.
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