Home » Definizione » Costi controllabili
Costi controllabili (controllable costs) componenti negative di reddito, il cui ammontare può essere stabilito dall’impresa senza alcuna influenza o pressione esterna.
L’impresa quindi può decidere se incorrere in quei costi, determinarne l’esborso complessivo e scegliere l’alternativa ottimale.
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