来源： 浏览： 发布日期：2022-05-20 15:23
A fixed cost is a cost that does not change with an increase or decrease in the amount of goods or services produced or sold.
Fixed costs are expenses that have to be paid by a company, independent of any specific business activities.
Fixed costs include rental lease payments, salaries, insurance, property taxes, interest expenses, depreciation, and potentially some utilities.
Variable cost is a corporate expense that changes in proportion to production output.
Variable costs increase or decrease depending on a company's production volume; they rise as production increases and fall as production decreases.