Another cost classification that can be helpful in cost control indicates the controllability of a cost item by a particular manager. If a manager can control or heavily influence the level of a cost, then that cost is classified as a controllable cost of that manager. Costs that a manager cannot influence significantly are classified as uncontrollable costs of that manager. Many costs are not completely under the control of any individual. In classifying costs as controllable or uncontrollable, managerial accountants generally focus on a managers ability to influence costs. The question is not, Who controls the cost? but, Who is in the best position to influence the level of a cost item? This exhibit lists several cost items, along with their typical classification as controllable or uncontrollable.