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What is one reason that some firms are involved in multiple types of businesses
Controllable Margin
Contribution margin less controllable fixed costs.
Controllable Fixed Costs
Fixed costs that management has the ability to influence or change in the short term.
Profit Center
A responsibility center that incurs costs and also generates revenues.
Average Operating Assets
The average value of the assets used in the normal operations of a business over a certain period, often used in evaluating the performance of investment centers.
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