semi fixed costs


semi fixed costs
 полупостоянные затраты; затраты, которые изменяются вместе с изменением объемов деятельности ступенчатым образом (дискретно); также наз. [lang name="English"]stepped costs.

Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". . 2012.

Look at other dictionaries:

  • 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

  • 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

  • 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

  • fixed cost — An item of expenditure that is not directly sensitive to changes in activity levels. Rental, insurance, and salary costs are typical fixed costs for many manufacturing organizations. Contrast *variable cost and *semi variable cost …   Auditor's dictionary

  • 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

  • Sunk costs — In economics and business decision making, sunk costs are retrospective (past) costs that have already been incurred and cannot be recovered. Sunk costs are sometimes contrasted with prospective costs, which are future costs that may be incurred… …   Wikipedia

  • Условно постоянные затраты — затраты, остающиеся неизменными вплоть до достижения определенного объема производства и затем возрастающие скачкообразно. По английски: Semi fixed costs Синонимы: Условно постоянные издержки, Пороговые затраты, Ступенчатые затраты См. также:… …   Финансовый словарь

  • условно постоянные издержки — условно постоянные затраты Зависимость этих издержек от объемов производства имеет ступенчатый характер (например, расходы по хранению материалов и готовой продукции). [http://www.lexikon.ru/dict/fin/a.html] Тематики экономика Синонимы условно… …   Справочник технического переводчика

  • Cost accounting — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts  …   Wikipedia