Chapter 12 - Strategy, Balanced Scorecard, and Strategic Profitability Analysis - Assignment Material - Questions - Page 506: 12-12

Engineered costs are linked to the level of output through a cause-and-effect relationship with cost drivers, while discretionary costs are determined periodically and don't have a direct relationship with output.

Engineered costs are linked to the level of output through a cause-and-effect relationship with cost drivers, while discretionary costs are determined periodically and don't have a direct relationship with output.