semi-fixed cost

An alternative term for *semi-variable cost.

Auditor's dictionary. 2014.

Look at other dictionaries:

  • semi-fixed cost — /ˌsemi fɪkst kɒst/ noun same as semi variable cost …   Dictionary of banking and finance

  • semi-fixed cost — stepped cost An item of expenditure that increases in total as activity rises but in a stepped, rather than a linear, function (see linear cost function). For example, the costs of one supervisor may be required for a particular range of activity …   Accounting dictionary

  • semi-fixed cost — stepped cost An item of expenditure that increases in total as activity rises but in a stepped, rather than a linear, function (see linear cost function). For example, the costs of one supervisor may be required for a particular range of activity …   Big dictionary of business and management

  • semi-variable cost — /ˌsemi ˌveəriəb(ə)l kɒst/ noun money paid to produce a product which increases, though less than proportionally, with the quantity of the product made ● Stepping up production will mean an increase in semi variable costs. Also called semi fixed… …   Dictionary of banking and finance

  • Semi-Variable Cost — A cost composed of a mixture of fixed and variable components. Costs are fixed for a set level of production or consumption, becoming variable after the level is exceeded. Also known as a semi fixed cost. This type of cost is variable in the… …   Investment dictionary

  • Semi variable cost — is an expense which contains both a fixed cost component and a variable cost component. The fixed cost element shall be a part of the cost that needs to be paid irrespective of the level of activity achieved by the entity. On the other hand the… …   Wikipedia

  • semi-variable cost — An item of expenditure that contains both a fixed cost element and a variable cost element. Consequently, when activity is zero, the fixed cost will still continue to be incurred. For example, in the UK the cost of gas is made up of a standing… …   Accounting dictionary

  • semi-variable cost — An item of expenditure that contains both a fixed cost element and a variable cost element. Consequently, when activity is zero, the fixed cost will still continue to be incurred. For example, in the UK the cost of gas is made up of a standing… …   Big dictionary of business and management

  • semi-variable cost — An item of expenditure that has elements of both *fixed and *variable costs. For example, the cost of gas supply tends to comprise a fixed charge, irrespective of the level of usage, and a variable element linked to the level of consumption …   Auditor's dictionary

  • Fixed cost — Fixed costs are business expenses that are not dependent on the level of production or sales. They tend to be time related, such as salaries or rents being paid per month . This is in contrast to Variable costs, which are volume related (and are… …   Wikipedia

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