Controllable margin is most useful for

A) external financial reporting.
B) preparing the master budget.
C) performance evaluation of profit centers.
D) break-even analysis.

Controllable Margin

The portion of profit or income generated by a business or department that can be directly controlled or influenced by management decisions.

Performance Evaluation

The process of assessing the performance of an employee, a department, or an organization against set objectives or criteria.

Profit Centers

Divisions or departments within an organization that are responsible for generating its income.