Difference between revisions of "Fixed Cost"

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Revision as of 15:49, 11 April 2012

Fixed Cost From ControllerWiki (unreviewed) Jump to: navigation, search

Fixed Cost – in relation to a resource, it’s a cost that does not change with changes in level of resource output.

Zieliński Tomasz

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-== IGC-DEFINITION (abbreviated) ==
+Fixed Cost
-'''Fixed costs / [[:de:Fixkosten|Fixkosten]]'''<br>
+From ControllerWiki
-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.
+(unreviewed)
+Jump to: navigation, search
-from: [http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)]
+Fixed Cost – in relation to a resource, it’s a cost that does not change with changes in level of resource output.
-== Source ==
+== Author ==
-[http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.), 4. Auflage, Schäffer-Poeschel, Stuttgart, 2010]
+Zieliński Tomasz