Distinguishing Between Controllable and Noncontrollable Costs on a Performance Report

Multiple Choice

Distinguishing between controllable and noncontrollable costs on a performance report may result in:

A) an increase in the effectiveness of a cost management system.
B) a decrease in goal congruent behavior by managers.
C) an increase in the quality of performance information.
D) an increase in feelings of blame by managers.
E) an increase in the effectiveness of a cost management system and an increase in the quality of performance information.