In Responsibility Accounting,a Center's Performance Is Measured by Those Costs

question 33

Multiple Choice

In responsibility accounting,a center's performance is measured by those costs which are controllable.Controllable costs are best described as including: (CMA adapted)

• A) direct materials and direct labor only.
• B) only those costs that the manager can influence in the current period.
• C) only discretionary costs.
• D) those costs about which the manager is knowledgeable and informeD.
• A controllable cost is one that can be influenceD.

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Definitions:

Disability

A condition that significantly impairs one's ability to perform certain day-to-day activities due to physical or mental limitations.

Better Health

An improved state or condition of physical, mental, and social well-being.

Scope of Practice

The boundaries defined by law, regulations, and professional standards within which a professional operates, based on qualifications and experience.

Communication Skills

The ability to effectively convey and receive messages through speaking, listening, writing, and non-verbal gestures.