Within an organizational structure,the person most likely to be evaluated in terms of controllable costs would be:

A) A payroll clerk.
B) A cost center manager.
C) A production line worker.
D) A maintenance worker.
E) A sales representative.

Controllable Costs

Expenses that a manager or business unit has the authority to influence or change, such as materials or labor.

Organizational Structure

The system of rules, roles, and responsibilities within an organization that outlines how activities are directed in order to achieve the organization's goals.

Payroll Clerk

A payroll clerk is a professional responsible for preparing and managing an organization's employee compensation, deductions, and records.