semi variable costs


semi variable costs
 нолуиеременные затраты; затраты, которые одновременно имеют и постоянные и переменные составляющие; пример - телефонные расходы, ежемесячная абонементная плата представляет постоянные затраты, оплата междугородних и международных переговоров - переменные.

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

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  • 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 — /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 …   Marketing dictionary in english

  • 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

  • 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

  • variable cost — An item of expenditure that, in total, varies directly with the level of activity achieved. For example, direct materials cost will tend to double if output doubles, a characteristic being that it is incurred as a constant rate per unit. In… …   Accounting dictionary

  • variable cost — An item of expenditure that, in total, varies directly with the level of activity achieved. For example, direct materials cost will tend to double if output doubles, a characteristic being that it is incurred as a constant rate per unit. In… …   Big dictionary of business and management

  • Variable cost — Decomposing Total Costs as Fixed Costs plus Variable Costs. Variable costs are expenses that change in proportion to the activity of a business.[1] Variable cost is the sum of marginal costs over all units produced. It can also be considered… …   Wikipedia

  • stepped costs — See semi variable cost …   Big dictionary of business and management

  • 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

  • Cost — This article is about the economic concept. For the scientific organization, see COST. For uses of The Cost , see The Cost (disambiguation). Expenditure redirects here. For personal consumption expenditure, see Consumption (economics). In… …   Wikipedia

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