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  2. What Is a Fixed Cost? - AOL

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

    Costs that are not fixed are called variable costs. These are the costs that change based on how much of something a company produces. The cost of materials to produce goods is a variable cost.

  3. Fixed cost - Wikipedia

    en.wikipedia.org/wiki/Fixed_cost

    By definition, there are no fixed costs in the long run, because the long run is a sufficient period of time for all short-run fixed inputs to become variable. [ 2 ] [ 3 ] Investments in facilities, equipment, and the basic organization that cannot be significantly reduced in a short period of time are referred to as committed fixed costs.

  4. Average fixed cost - Wikipedia

    en.wikipedia.org/wiki/Average_fixed_cost

    Average fixed cost is the fixed cost per unit of output. As the total number of units of the good produced increases, the average fixed cost decreases because the same amount of fixed costs is being spread over a larger number of units of output. Average variable cost plus average fixed cost equals average total cost:

  5. For Dummies - Wikipedia

    en.wikipedia.org/wiki/For_Dummies

    For Dummies is an extensive series of instructional reference books which are intended to present non-intimidating guides for readers new to the various topics covered. The series has been a worldwide success with editions in numerous languages.

  6. Cost–volume–profit analysis - Wikipedia

    en.wikipedia.org/wiki/Cost–volume–profit...

    1. Segregation of total costs into its fixed and variable components is always a daunting task to do. 2. Fixed costs are unlikely to stay constant as output increases beyond a certain range of activity. 3. The analysis is restricted to the relevant range specified and beyond that the results can become unreliable. 4.

  7. 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.

  8. Consumption of fixed capital - Wikipedia

    en.wikipedia.org/wiki/Consumption_of_fixed_capital

    Whether owned or rented, the full cost of using the fixed asset in production is thus measured by the actual or imputed rental on the asset, and not by depreciation alone. If the fixed asset is actually rented under an operating lease or similar contract, the rental is recorded under Intermediate consumption as the purchase of a service ...

  9. Fixed-price contract - Wikipedia

    en.wikipedia.org/wiki/Fixed-price_contract

    According to the PMBOK (7th edition) by the Project Management Institute (PMI), Fixed Price Economic Price Adjustment Contract (FPEPA) is a "fixed-price contract, but with a special provision allowing for predefined final adjustments to the contract price due to changed conditions, such as inflation changes, or cost increases (or decrease) for special commodities".