Business, Legal & Accounting Glossary
Uncontrollable Costs (also known as non-controllable costs) are items of expenditure appearing on a manager’s management accounting statement that are not able to be controlled or influenced by that management level.
Costs regarded as uncontrollable by one managerial level may, however, be controllable by a higher level of management.
There’s always the potential for disagreement over whether a cost is controllable or not. Correctly identifying non-controllable costs is useful from a performance analysis perspective.
To help you cite our definitions in your bibliography, here is the proper citation layout for the three major formatting styles, with all of the relevant information filled in.
Definitions for Uncontrollable Costs are sourced/syndicated and enhanced from:
This glossary post was last updated: 3rd December, 2019