可控成本(Controllable Costs)是指在短期内管理人员能够改变或控制数额的成本。对餐饮管理人员来说，变动成本，如食品饮料的原料成本等，一般为可控成本。
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Non-controllable Cost 不可控制成本 ; [会计] 不可控成本
partially controllable cost 部分可控成本
controllable cost management information system 可控成本管理信息系统
controllable fixed cost 可控制固定成本
In cost management, it is expatiated on how to fix on cost center and controllable cost, then focused on how to plan responsibility budget and how to make certain the budget revenue in detail.
成本管理方面，在阐述了如何划分成本中心、确定可控成本后，重点就如何编制责任预算和确定预算收入进行了较为详细的分析。
参考来源 - 遂渝铁路第8标段施工项目管理·2,447,543篇论文数据，部分数据来源于NoteExpress
According to statistics, travel expense has been the second biggest controllable cost, which is next to human resource, in enterprise operation.
据统计，差旅成本已成为企业运营中次于人力成本的第二大可控成本。
The article briefly introduces the general structure of oil field special motorcade production cost, controllable costs budget and the simple measures of cost control.
文章简要介绍了油田特种车队生产成本的一般构成，以及可控成本的预算和成本控制的简便方法。
In cost management, it is expatiated on how to fix on cost center and controllable cost, then focused on how to plan responsibility budget and how to make certain the budget revenue in detail.
成本管理方面，在阐述了如何划分成本中心、确定可控成本后，重点就如何编制责任预算和确定预算收入进行了较为详细的分析。
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