| 单词 | controllable contribution |
| 释义 | controllable contribution controllable contribution The sales revenue of a division less those costs that are controllable by the divisional manager (seecontrollable costs). Controllable contribution is the most appropriate measure of a divisional manager’s performance. In practice, however, it can be difficult to distinguish between controllable costs and uncontrollable costs. Where a division is a profit centre, depreciation is not a controllable cost, as the manager is not responsible for investment decisions. However, the manager of an investment centre is responsible for investments and therefore depreciation is a controllable cost. |
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