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  2. Long run and short run - Wikipedia

    en.wikipedia.org/wiki/Long_run_and_short_run

    A standard way of viewing these costs is per unit, or the average. Economists tend to analyse three costs in the short-run: average fixed costs, average variable costs, and average total costs, with respect to marginal costs. The average fixed cost curve is a decreasing function because the level of fixed costs remains constant as the output ...

  3. Fixed cost - Wikipedia

    en.wikipedia.org/wiki/Fixed_cost

    In a survey of nearly 200 senior marketing managers, 60 percent responded that they found the "variable and fixed costs" metric very useful. These costs affect each other and are both extremely important to entrepreneurs. [1] In economics, there is a fixed cost for a factory in the short run, and the fixed cost is immutable.

  4. Operating expense - Wikipedia

    en.wikipedia.org/wiki/Operating_expense

    Everything else is a fixed cost, including labour (unless there is a regular and significant chance that workers will not work a full-time week when they report on their first day). In a real estate context, operating expenses include costs associated with the operation and maintenance of an income-producing property. Operating expenses include:

  5. Variable cost - Wikipedia

    en.wikipedia.org/wiki/Variable_cost

    If the business uses a room, a sewing machine, and 8 hours of a laborer's time with 6 yards of cloth to make a shirt, then the cost of labor and cloth increases if two shirts are produced, and those are the variable costs. The facility and equipment are fixed costs, incurred regardless of whether even one shirt is made.

  6. Project management triangle - Wikipedia

    en.wikipedia.org/wiki/Project_management_triangle

    Tools used in cost are, risk management, cost contingency, cost escalation, and indirect costs. But beyond this basic accounting approach to fixed and variable costs, the economic cost that must be considered includes worker skill and productivity which is calculated using various project cost estimate tools.

  7. Capital cost - Wikipedia

    en.wikipedia.org/wiki/Capital_cost

    Namely, the purchase of a new machine to increase production and last for years is a capital cost. Capital costs do not include labor costs (they do include construction labor). Unlike operating costs, capital costs are one-time expenses but payment may be spread out over many years in financial reports and tax returns. Capital costs are fixed ...

  8. Activity-based costing - Wikipedia

    en.wikipedia.org/wiki/Activity-based_costing

    Fixed cost; Variable cost; Overhead cost; If achieved, the split of cost helps to identify cost drivers. Direct labour and materials are relatively easy to trace directly to products, but it is more difficult to directly allocate indirect costs to products.

  9. Cost curve - Wikipedia

    en.wikipedia.org/wiki/Cost_curve

    The total cost curve, if non-linear, can represent increasing and diminishing marginal returns.. The short-run total cost (SRTC) and long-run total cost (LRTC) curves are increasing in the quantity of output produced because producing more output requires more labor usage in both the short and long runs, and because in the long run producing more output involves using more of the physical ...