问题：Which of the following best describes a controllable cost?
　　A. A cost which arises from a decision already taken, which cannot, in the short run, be changed.
　　B. A cost for which the * pattern can be easily analysed to facilitate valid budgetary control comparisons.
　　C. A specific cost of an activity or business which would be avoided if the activity or business did not exist.
　　D. A cost which can be influenced by its budget holder.
　　答案：The correct answer is: A cost which can be influenced by its budget holder.
　　Controllable costs are items of expenditure which can be directly influenced by a given manager within a given time span.