Committed Fixed Costs are fixed costs that are locked in because of previous management decisions; management has little or no control over these costs in the short run. ( )
A: 对
B: 错
A: 对
B: 错
举一反三
- Costs that may be essential to the long-run achievement of the organization's goals, but that managers can almost reduce to zero in the short run, are called: A: a. engineered costs B: b. mixed costs C: c. committed fixed costs. D: d. discretionary fixed costs
- A firm that shuts down temporarily has to pay A: its variable costs but not its fixed costs. B: its fixed costs but not its variable costs. C: both its variable costs and its fixed costs. D: neither its variable costs nor its fixed costs.
- Committed fixed costs are those under the manager’s immediate control.
- Costs that change with the level of production are referred to as ________. A: fixed costs B: variable costs C: target costs D: total costs
- Common fixed costs are not under the direct control of the center’s managers.