Chapter 15 - Cost control. After reading this chapter, you should be able to answer the following questions: Why are all costs controllable by someone at some time, but in the short run some costs may be classified as noncontrollable? How does performance reporting facilitate the management-by-exception process? How can the operating results of segments of an organization be reported most meaningfully?. | Lecture Accounting: What the numbers mean (10/e): Chapter 15 - Marshall, McManus, Viele