问题：Which of the following best describes a controllable cost?
　　A. A cost which can be specifically identified with a particular cost object
　　B. A cost which can be influenced by its budget holder
　　C. A cost which is easily controlled because it is not affected by fluctuations in the level of activity
　　D. A cost which can be easily forecast and is therefore readily controllable using budgetary control techniques
　　答案：The correct answer is: A cost which can be influenced by its budget holder.
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