可控成本 meaning in English

available costs
controllable costance
controllable costs

In cost management , it is expatiated on how to fix on cost center and controllable cost , then focused on how to plan responsibility budget and how to make certain the budget revenue in detail
成本管理方面，在阐述了如何划分成本中心、确定可控成本后，重点就如何编制责任预算和确定预算收入进行了较为详细的分析。
This thesis makes a detailed analysis of the capital composition , and make sure of every factor ' s ratio in the ship ' s operation capital , such as ship depreciation , ports charges , fuel oil fares , maintenance charges , crew expenses , management expenses
由于船舶营运成本受一定的时间、空间条件的限制，本文讨论的是船舶可控成本的内容，这些费用的支出总量经过船员的努力在一定程度上是可以降低的。
Therefore , it is imperative to establish a scientific service cost accounting system so that the fixed costs and the controllable cost expenditure of various services can be assessed and controlled and a basis for service rates and development strategies can be worked out
所以，应当建立一套科学的业务成本核算体系，对各项业务的固定成本和可控成本支出进行具体核算和控制，以此作为制定资费和开展业务策略的基础。