CIMA P2 Syllabus C. Managing Performance Of Organisational Units - Attributable and Controllable costs - Notes ^{5 / 10}

An attributable cost is a cost that can be specifically identified with a particular responsibility centre

The most attributable costs will be controllable costs. 

An example of an attributable fixed cost is the salary of the supervisor working in a particular responsibility centre.

However, think about the depreciation of the equipment in profit centre X. 

This is certainly attributable to the profit centre X, but is it a controllable cost? 

The answer is probably 'no'. 

It is unlikely that the manager has control over the level of investment in equipment in profit centre X.