Difference between revisions of "Fixed Cost"
From ControllingWiki
Achtung. Sie nutzen eine nicht mehr unterstützte Version des Internet Explorer. Es kann zu Darstellungsfehlern kommen. Bitte ziehen Sie einen Wechsel zu einer neueren Version des Internet Explorer in Erwägung oder wechseln Sie zu einer freien Alternative wie Firefox.| [unchecked revision] | [unchecked revision] |
(New page: 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 out...) |
|||
| Line 1: | Line 1: | ||
| + | == IGC-DEFINITION (abbreviated) == | ||
| + | '''Fixed costs'''<br> | ||
| + | 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. | ||
| + | |||
| + | from: [http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)] | ||
| + | |||
| + | |||
| + | |||
Fixed Cost | Fixed Cost | ||
From ControllerWiki | From ControllerWiki | ||
| Line 4: | Line 12: | ||
Jump to: navigation, search | 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. | + | Fixed Cost – in relation to a resource, it’s a cost that does not change with changes in level of resource output. |
| + | |||
| + | |||
| + | == Source == | ||
| + | |||
| + | [http://www.igc-controlling.org/EN/_publikationen/publikationen.php IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.), 4. Auflage, Schäffer-Poeschel, Stuttgart, 2010] | ||
| + | |||
== Author == | == Author == | ||
Zieliński Tomasz | Zieliński Tomasz | ||
Revision as of 13:38, 24 August 2010
IGC-DEFINITION (abbreviated)
Fixed costs
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.
from: IGC-Controller-Wörterbuch, International Group of Controlling (Hrsg.)
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.
Source
Author
Zieliński Tomasz
