controllable costs meaning in Chinese

可控成本
可控制成本
可统制成本

Labor is the largest and most controllable cost hotels incur and managing labor costs often is the single most effective way to increase profit
劳动成本是饭店最大的和最可控的成本，管理劳动成本通常是一个最有效的增加利润的方法。
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。
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。