Divisibility: A characteristic of a resource that allows it to be associated in its entirety with the change in a
managerial objective’s output resulting from a decision. Resources are not always flexible. The magnitude
of a cost-reduction decision depends on whether the resources affected by a decision can be eliminated or
sold (i.e., if the resource is divisible, its cost can be avoided). Conversely, for a decision to increase capacity
or output the resources’ divisibility will determine the investment required.