Controllable Fixed Costs

What are Controllable Fixed Costs?

Controllable fixed costs are those which the manager of a profit center can control and is therefore responsible for, for example advertising and marketing costs.

Controllable fixed costs are used when producing a Contribution Margin Income Statement to monitor and measure the contribution made by a profit center.

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Last modified June 5th, 2014 by Michael Brown

About the Author

Chartered accountant Michael Brown is the founder and CEO of Double Entry Bookkeeping. He has worked as an accountant and consultant for more than 25 years in all types of industries. He has been the CFO or controller of both small and medium sized companies and has run small businesses of his own. He has been a manager and an auditor with Deloitte, a big 4 accountancy firm, and holds a BSc from Loughborough University.

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