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  2. Fixed cost - Wikipedia

    en.wikipedia.org/wiki/Fixed_cost

    Along with variable costs, fixed costs make up one of the two components of total cost: total cost is equal to fixed costs plus variable costs. In accounting and economics, fixed costs, also known as indirect costs or overhead costs, are business expenses that are not dependent on the level of goods or services produced by the business. They ...

  3. What Is a Fixed Cost? - AOL

    www.aol.com/fixed-cost-194647372.html

    Here’s an example. The ABC Company makes widgets. The company has fixed costs of $10,000 per month. Each widget costs the company $3.00 to make, and it sells each widget for $5.00.

  4. Average fixed cost - Wikipedia

    en.wikipedia.org/wiki/Average_fixed_cost

    In economics, average fixed cost (AFC) is the fixed costs of production (FC) divided by the quantity (Q) of output produced. Fixed costs are those costs that must be incurred in fixed quantity regardless of the level of output produced. =. Average fixed cost is the fixed cost per unit of output.

  5. Break-even point - Wikipedia

    en.wikipedia.org/wiki/Break-even_point

    The total cost, total revenue, and fixed cost curves can each be constructed with simple formula. For example, the total revenue curve is simply the product of selling price times quantity for each output quantity. The data used in these formula come either from accounting records or from various estimation techniques such as regression analysis.

  6. Variable cost - Wikipedia

    en.wikipedia.org/wiki/Variable_cost

    Variable costs are the sum of marginal costs over all units produced. They can also be considered normal costs. Fixed costs and variable costs make up the two components of total cost. Direct costs are costs that can easily be associated with a particular cost object. [2] However, not all variable costs are direct costs.

  7. Capital cost - Wikipedia

    en.wikipedia.org/wiki/Capital_cost

    Capital costs are fixed, one-time expenses incurred on the purchase of land, buildings, construction, and equipment used in the production of goods or in the rendering of services. In other words, it is the total cost needed to bring a project to a commercially operable status.

  8. Consumption of fixed capital - Wikipedia

    en.wikipedia.org/wiki/Consumption_of_fixed_capital

    In UNSNA, the value at current prices of the gross capital stock is obtained, by using price indices for fixed assets at current replacement cost, irrespective of the age of the assets. The net, or written-down value of a fixed capital asset is equal to its current replacement cost, less CFC accrued up to that point in time.

  9. Cost accounting - Wikipedia

    en.wikipedia.org/wiki/Cost_accounting

    Standard Costing is a technique of Cost Accounting to compare the actual costs with standard costs (that are pre-defined) with the help of Variance Analysis. It is used to understand the variations of product costs in manufacturing. [6] Standard costing allocates fixed costs incurred in an accounting period to the goods produced during that period.