• Skip to primary navigation
  • Skip to main content
  • Skip to primary sidebar
Free ACCA & CIMA online courses from OpenTuition

Free ACCA & CIMA online courses from OpenTuition

Free Notes, Lectures, Tests and Forums for ACCA and CIMA exams

  • ACCA
  • CIMA
  • FIA
  • OBU
  • Books
  • Forums
  • Ask AI
  • Search
  • Register
  • Login
  • ACCA Forums
  • Ask ACCA Tutor
  • FIA Forums
  • CIMA Forums
  • OBU Forums
  • Qualified Members forum
  • Buy/Sell Books
  • All Forums
  • Latest Topics

September 2025 ACCA Exam results

Post comments & Instant poll

20% off ACCA & CIMA Books

OpenTuition recommends the new interactive BPP books for December 2025 exams.
Get your discount code >>

What is differrence between controllable and avoidable cost?

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA MA – FIA FMA › What is differrence between controllable and avoidable cost?

  • This topic has 1 reply, 2 voices, and was last updated 9 years ago by John Moffat.
Viewing 2 posts - 1 through 2 (of 2 total)
  • Author
    Posts
  • August 13, 2016 at 9:14 pm #333014
    kynhonglongbong
    Member
    • Topics: 2
    • Replies: 19
    • ☆

    Could anyone explain for me the differrence between 2 terms above, I’m very confused about this, I think 2 terms have the same meaning. Thank you!

    August 14, 2016 at 7:39 am #333057
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54762
    • ☆☆☆☆☆

    A controllable cost is one that is controlled by the divisional manager (as opposed to being controlled by the head office).

    An avoidable cost is a cost that would not exist were the division to be closed (or if a product were to be stopped being produced) – whether or not that cost is controlled by the relevant manager.

  • Author
    Posts
Viewing 2 posts - 1 through 2 (of 2 total)
  • You must be logged in to reply to this topic.
Log In

Primary Sidebar

Donate
If you have benefited from our materials, please donate

ACCA News:

ACCA My Exam Performance for non-variant

Applied Skills exams is available NOW

ACCA Options:  “Read the Mind of the Marker” articles

Subscribe to ACCA’s Student Accountant Direct

ACCA CBE 2025 Exams

How was your exam, and what was the exam result?

BT CBE exam was.. | MA CBE exam was..
FA CBE exam was.. | LW CBE exam was..

Donate

If you have benefited from OpenTuition please donate.

PQ Magazine

Latest Comments

  • babysnow88 on Other Employment Benefits – ACCA SBR
  • babysnow88 on Curtailment and Asset ceiling (IAS 19) – ACCA (SBR) lectures
  • BurtBikkie on Financial Position – liquidity and working capital – ACCA Financial Reporting (FR)
  • abhichan on Basic group structures – Basic consolidation example – ACCA (SBR) lectures
  • jacoblynch on Accounting for Limited Companies –  The statement of Profit and Loss – ACCA (FA) lectures

Copyright © 2025 · Support · Contact · Advertising · OpenLicense · About · Sitemap · Comments · Log in