Final answer:
The statement is false because costs are influenced by a combination of factors, including market forces and fixed and variable costs, that are beyond the control of any one manager.
Step-by-step explanation:
The statement "Most costs can be easily controlled because they are under the sole influence of one manager" is FALSE. In a business setting, many costs are influenced by factors outside the control of a single manager.
For instance, transaction costs and conformity costs often move in opposite directions, and costs like fixed and variable costs each behave differently in the short run and long run.
While a manager can control some costs, others are set by market forces or are fixed costs that can't be altered in the short term. Additionally, the market structure plays a role in determining costs, which is generally beyond the control of any single manager.