Controllable margin usually derived as sales - variable cost=contribution - controllable fixed cost and useful for the performance measurement of a divisional manager in a company, usually calculating ro1 and ri.
The contribution margin ratio is the percentage of a company's contribution margin to its net sales
payroll is not controllable cost.
In the lower margin of most larger maps
I have several sentences for you.That horse is not controllable.The scientific variable is controllable in the laboratory.I want a controllable temper!
Most useful and more useful.
more useful, the most useful
Electricity cost not a controllable cost. The manager cannot influence this type of expense. To the extent where a cost cannot be managed it is indeed a non controllable, now for electricity, to the extent where consumption can be raised or lowered it becomes a controllable cost. If the consumption can be optimized through processes or equipments it then is a controllable cost.
more useful, most useful
There are a number of reasons why machines cannot convert all of their input into useful work. This is because they were made by humans and have a margin of error.
A fixed overhead will remain the same regardless of production levels while a variable overhead will change in relation to production levels. Controlling Overheads will reduce per unit costs thereby increasing contribution margin.
um... I'm pretty sure it's more helpful and the most helpful?
I doubt that there are 16 different TYPES of .45 caliber handguns made in the US. You will need to define your question a bit- revolver or auto pistol, which .45, and how YOU define "controllable".