PAYABLE TO SHAREHOLDERS normally refers to distribution of dividends to shareholders and / or repayment of notes held by shareholders.
CONTINUITY ASSUMPTION see GOING CONCERN CONCEPT.
CONTROLLABLE MARGIN technically is the excess of contribution margin over controllable fixed costs. Managerially it is that margin that you can reasonably expect from a process that is balanced and controlled. Controllable margin is considered to be the best measure of a managers performance in efforts to control revenues and costs.
Enter a term, then click the entry you would like to view.