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Budgeting (Controllable Costs (Controllable of fixed costs (✅Discretionary…

- - - - e.g. advertising, sales promotion, R&D, training costs and consultancy fees which are incurred as a result of top management decision
    - - 视情况而定
        （机器维修等可控，head office分摊下来的成本不可控）
- - - - Variable cost: 等比例增减
      - Fixed costs: 照抄
      - Half variable cost: 高低点法