The Replacing of Controllable Costs with Non-Controllable Costs by a Department

question 78

Multiple Choice

The replacing of controllable costs with non-controllable costs by a department is:

• A) Budget slack.
• B) Cost shifting.
• C) Outsourcing.
• D) Discretionary-cost method.
• E) Engineered-cost approach.

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Definitions:

Avoid

To deliberately stay away from or prevent an event or situation from happening.

One-Upmanship

The practice of gaining a competitive advantage or superiority over others, often through clever but sometimes dubious means.

Falsehoods

False statements or lies meant to deceive.

Put-Downs

Negative comments or criticisms aimed at belittling or demeaning someone.