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− | == IGC-DEFINITION (abbreviated) ==
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− | '''Fixed costs / [[:de:Fixkosten|Fixkosten]]'''<br>
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− | Fixed costs are the opposite of [[proportional costs]] (product costs). Fixed costs are incurred in order to ensure that the company can produce and sell. So fixed costs are defined by the company’s structures, in other words by its organisation and capacities, which is why they are also called structure costs. These costs are not unalterably fixed. If decisions are taken to alter a company’s structures, then the structure costs will also change.
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− | from: [http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)]
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− | == Source ==
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− | [http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.), 4. Auflage, Schäffer-Poeschel, Stuttgart, 2010]
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Revision as of 08:26, 28 June 2011
Exrtelmey helpful article, please write more.