BBS Second year eBooks | Business Communication | Cost and Management Accounting | Organizational Behavior | Human Resource Management | Fundamentals of Financial Management<\/p><\/div>\n

\u00a0<\/span><\/p>\n

\u00a0<\/span><\/p>\n

Example of some controllable cost:<\/span><\/p>\n

Direct materials <\/span><\/p>\n

Direct labour <\/span><\/p>\n

Direct overhead <\/span><\/p>\n

Indirect materials <\/span><\/p>\n

Indirect labour <\/span><\/p>\n

Indirect overhead <\/span><\/p>\n

Power cost <\/span><\/p>\n

Repairs and maintenance etc<\/span><\/p>\n

\u00a0<\/span><\/b><\/p>\n

Uncontrollable cost<\/span><\/b> \u00a0<\/span><\/h3>\n

There are some kinds of costs that cannot be controlled by management. <\/span><\/p>\n

It cannot be changed or altered. <\/span><\/p>\n

Generally, these are fixed cost in nature. <\/span><\/p>\n

 <\/p>\n

Some uncontrollable costs are:<\/span><\/p>\n

Rent <\/span><\/p>\n

Salary to permanent staff<\/span><\/p>\n

Annual insurance<\/span><\/p>\n

Management salary etc<\/span><\/p>\n

\u00a0<\/span><\/p>\n

\u00a0<\/span><\/p>\n

Keep in Mind <\/span><\/b><\/p>\n\n\n\n\n

\n Costs are controllable if the manager has strong power to control the amount but the expenses must be variable.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n The performance of the manager is evaluated on the basis of controllable cost.<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n \u00a0<\/p>\n ***** #EP<\/span>Online<\/span>Study *****<\/span><\/p>\n Thank you for investing your time.<\/span><\/i><\/p>\n Please comment on the article.<\/span><\/i><\/p>\n You can help us by sharing this post on your social media platform.<\/span><\/i><\/p>\n \u00a0<\/span><\/p>\n Jay G<\/span>o<\/span>o<\/span>g<\/span>l<\/span>e<\/span>, Jay YouTube<\/span>, Jay Social Media<\/span><\/span><\/p>\n \u091c\u092f<\/span> \u0917\u0942<\/span>\u0917<\/span>\u0932<\/span>.<\/span> \u091c\u092f<\/span> \u092f\u0941\u091f\u094d\u092f\u0941\u092c<\/span>,<\/span> \u091c\u092f<\/span> \u0938\u094b\u0936\u0932<\/span> \u092e\u0940\u0921\u093f\u092f\u093e <\/span><\/p>\n \u00a0<\/span><\/p>\n  <\/p>\n","protected":false},"excerpt":{"rendered":"     Classification of Cost Accounting Classification of cost accounting Classification by nature or elements Classification by function Classification by behavior or variability Classification by controllability \u00a0 Classification by Nature or Elements Classification by nature is also called elements of cost. There are three types of elements; they are materials, labour and overheads. \u00a0 (A) […]<\/p>\n","protected":false},"author":19997,"featured_media":5558,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2647,2306,11],"tags":[2653,2593,2655,2023,2024,2022,2021,2654,591,590],"writers":[144],"yoast_head":"\n