Fixed cost - Finance Records

Fixed cost - Finance Records

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Topic: Fixed cost

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opportunity cost
marginal costs
full cost accounting
sunk costs
transaction costs
social costs
capital costs
fixed cost
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Cost accounting - Wikipedia, the free encyclopedia

Fixed costs were associated with the business administration, and did not change during quiet or busy times.
If the fixed costs were, say, $1000 per month for rent, insurance and owner's salary, the company could therefore sell 5 coaches per month for a total of $3000 (priced at $600 each), or 10 coaches for a total of $4500 (priced at $450 each), and make a profit of $500 in both cases.
Cost accounting is the process of tracking, recording and analyzing costs associated with the activity of an organization, where cost is defined as 'required time or resources'.

http://en.wikipedia.org/wiki/Cost_accounting (1151 words)



Cost Theory

Total costs are simply the sum of the total variable costs and the fixed costs.
The variable cost is the cost per unit.
Average fixed costs (AFC) are the fixed costs divided by the level of output (FC/Q).

http://www.cr1.dircon.co.uk/TB/2/CostTheory.htm (617 words)



Economics Interactive Tutorial: Cost Concepts

Total cost is not the cost per item.
Fixed Cost is the part of the budget that stays the same regardless of whether you produce a lot, a little bit, or even if you produce zero.
Sound appletWhich costs are fixed and which costs are variable depends on your time horizon.

http://hadm.sph.sc.edu/COURSES/ECON/Cost/Cost.html (1331 words)



Cost

Variable cost equals total cost minus fixed cost.
The fixed cost is the total cost of being open but producing 0.
Fixed cost is the same at all levels of Q. Fixed cost example

http://hadm.sph.sc.edu/Courses/Econ/Classes/Cost/intro/cost.html (2232 words)



Chapter 5

Many costs are mixed and can be expressed in terms of the cost formula Y = a + bX, where Y is the total estimated cost, a is the estimated total fixed cost, b is the estimated variable cost per unit of activity, and X is the number of units of activity.
A cost that is obtainable only in large chunks and that increases or decreases in response to fairly wide changes in the activity level is known as a step-variable cost.
The relevant range for a fixed cost is that range of activity over which total fixed cost does not change.

http://academic.udayton.edu/GeetaShankar/ACC208/notes/ch5.htm (1593 words)



Fixed Cost : eCorporations

Cost Concepts Cost Concepts This tutorial introduces economics concepts of total cost, fixed cost, variable cost, and marginal cost.
Fixed cost is cost that does not depend on the quantity of output produced...
However, it also means that average fixed cost, or fixed cost per unit, declines as the...

http://www.ecorpscanada.ca/?Top=Fixed%20Cost (707 words)



Defense Procurement and Acquisition Policy - Contract Pricing Reference Guide

Total cost is a semivariable cost-some costs are fixed, some costs are variable, and others are semivariable.
Fixed cost per unit decreases as the cost is spread over an increasing number of units.
If you know that fixed costs are $500, variable cost per unit is $10, and the volume produced is 1,000 units, you can calculate the total cost of production.

http://www.acq.osd.mil/dpap/contractpricing/vol2chap2.htm (2494 words)



Key Terms

The cost of a resource (such as the cost of a maintenance worker) that is obtainable only in large chunks and that increases and decreases only in response to fairly wide changes in the activity level.
Those fixed costs that arise from annual decisions by management to spend in certain fixed cost areas, such as advertising and research.
Those fixed costs that are difficult to adjust and that relate to the investment in facilities, equipment, and the basic organizational structure of a firm.

http://highered.mcgraw-hill.com/sites/0072528125/student_view0/chapter5/key_terms.html (644 words)



Econ 310

Fixed costs are the costs associated with the fixed inputs that define the economic short run.
Historical cost indicates market conditions at time of purchase, and is used in tax analysis, while current cost, which reflects current market conditions, is more relevant in valuation and cost analysis at the managerial level.
Current costs can be represented by replacement cost, which is the cost of replacing the productive capability of the capital item at current market prices.

http://www.humboldt.edu/~microeco/cost.htm (2427 words)



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Direct costs, or separable costs, are costs that are related to a single type of service and are related to one type of output or user such as, a sector-to-sector hand-off.
Based on FY1995 cost and use of FAA services, commercial users were allocated $7.0 billion of the $8.6 billion in total costs.
These allocations were based on the full cost of all FAA services, including the incremental cost of providing services, the direct cost of producing non-Air Traffic Service, and an allocation of program support, administration and capital costs which are common or fixed costs.

http://www.faa.gov/NCARC/whitepaper/costallo.doc (2912 words)



Fixed Cost as supplied by EagleTraders.com

Fixed costs are those costs that are invariant to changes in the level of output.
Fixed costs are incurred in the short run (the long run being defined as a period of time long enough for all costs to be variable).
Average fixed cost (AFC) equals total fixed cost divided by output.

http://www.eagletraders.com/advice/securities/fixed_cost.htm (192 words)



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A mixed cost is a cost that has a fixed cost component and a variable cost component.
Fixed costs are costs that do not change in response to changes in activity.
Rent and insurance expenses are examples of fixed costs.

http://www.seattleu.edu/asbe/directory/syllabi/Boggs_Ch04-Solutions.doc (3716 words)



Cost Behavior and CVP Analysis

A number of methods are available to compute the total fixed cost component and the variable cost per unit component in a mixed cost.
The cost of an additional maintenance worker is an example of a step variable cost.
Fixed costs, in total and on a per unit basis, are charted on Page 190.

http://northonline.sccd.ctc.edu/pbouker/ACC230_Folder/Chapter05_LectureNotes.htm (619 words)



Untitled Document

Fixed costs in ODL are mainly related to development costs.
The fixed costs in distance education are generally related to media sophistication, the variable cost per student is strongly influenced by the level of interactivity.
The costs for reprinting and posting the materials to the students are examples of variable costs.

http://www.col.org/TrainingResources/CostingODL/fixed.htm (2444 words)



Here's How To.......Page

Fixed costs are those expenses that don't change each month.
The formulas in row 71 (total variable costs) are similar to those in row 37 (total fixed costs).
The data in "% Total Costs" will show what percentage each cost is of the total expenses paid by the company.

http://www.brennerbooks.com/howtopage.html (864 words)



The Fixed Cost Problem

The total cost is the sum of a fixed cost, the cost of production of the information product, and a variable cost, the cost of producing the medium and coding of the information product in the medium.
The marginal cost is the cost of producing one more CD ROM.
Then the fixed cost is the cost of creating the multimedia compilation and the variable cost is the cost of producing (and distributing) the CD ROM disks with the code for the compilation.

http://william-king.www.drexel.edu/top/prin/txt/infoch/lims4.html (664 words)



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The total costs of this software package would be the variable costs plus the fixed costs, in other words, the cost of operating it (variable costs) plus the cost of learning it (fixed costs).
The fixed cost is not dependent on the amount of use the software package will get, i.e., whether a user actually uses this package only once in his/her lifetime or every day, the fixed cost is still present and it is the same for both cases.
The variable cost is expressed as the cost to actually operate the package.

http://www.cs.uwyo.edu/~allyson/cs1200/sec15.doc (510 words)



Microsoft Office Assistance: Set a fixed cost for a task or project

Fixed Cost field, type a cost for the project.
Project plans are made up of tasks.) for which you want to enter a fixed cost (fixed cost: A set cost for a task that remains constant regardless of the task duration or the work performed by a resource.).
Note  If you want to enter a fixed cost for the entire project (for example, if you are only interested in overall project costs, not task-level costs, or if you want to add project overhead costs, such as the cost of utilities), click

http://office.microsoft.com/en-us/assistance/HP452942961033.aspx (239 words)



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*Accounts that are used in inventory costing *Points of confusion involve: (1) unit costs versus total costs, (2) cost behavior, and (3) cost reporting.
To say a cost is variable is to describe the change in total costs with respect to changes in volume only.
The business situation will dictate the appropriate level of sophistication.¡¨¨$ó«`¨Total cost (micro)¡,ó®c¨Average cost (micro)¡,ó°e¨Further Observations¡,6óÆp¨ Assumption¨¶In the absence of evidence to the contrary, assume costs may be semi-variable.

http://www.cob.ohio-state.edu/~bentz_1/212/slides/session11.ppt (536 words)



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The variable cost line starts at the $50,000 point because, even if no variable costs are spent, the company will still have to pay the $50,000 of fixed costs.
However, the area between the variable cost line and the X axis includes both the total variable costs and the fixed cost.
Therefore, the variable cost line can represent both the company's variable costs and the campany's total costs.

http://www.epcc.edu/ftp/Homes/alfredos/Acct2CN_CVP04.html (989 words)



First Monday: Differential Pricing and Efficiency

Setting prices equal to marginal cost will generally not recoup sufficient revenue to cover the fixed costs and the standard economic recommendation of "price at marginal cost" is not economically viable.
The requirement that the marginal user pay marginal cost is a strong one, especially in cases where the marginal cost of usage is close to zero.
Pricing at marginal cost may or may not be efficient: it depends on how the consumers' total willingness-to-pay relates to the total cost of providing the good.

http://www.firstmonday.dk/issues/issue2/different (6197 words)



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There are two categories costs of business are going to fall into—fixed costs and variable costs.
Other fixed operating costs include office supplies, advertising, repairs and maintenance, telephone, bank charges, insurance, interest, licenses, professional, royalties and rent.
Therefore, the costs associated with building are going to be fixed.

http://www.pmq.com/cgi-script/csNews/csNews.cgi?database=pizzanews.db&command=viewone&id=130&op=t (1215 words)



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The intercept, $28,331, is not the estimate of total cost at zero revenue.
The coefficient of determination, r2 of 0.6181, or 61.81%, is the percentage of the variation in part-time consultants cost that is associated with changes in revenue.
Flight costs are an example of a cost that varies with an activity other than sales.

http://www.be.wvu.edu/divacctg/pearson/solutions03.doc (1653 words)



The Break-Even Calculator

The sum of the fixed cost and total variable cost for any given level of production.
Remember, fixed costs cover things like your rent, your phone bill, and insurance coverage - these items tend not to vary in amount per month over the term of one year.
Another way to look at it is that the break-even point is the point at which your product stops costing you money to produce and sell, and starts to generate a profit for your company.

http://connection.cwru.edu/mbac424/breakeven/BreakEven.html (848 words)



Costs in Variable and Fixed Cost Strategies Compared in Detail

Review of the Calculation of Costs to fixed strategists: Recall that all individuals playing a fixed cost strategy have "decided" before the contest as to the maximum amount that they will payout in display costs.
or the accumulation of costs (m) for an individual (or for a population of individuals) as it (they) display(s) from t = 0 up to any time t.
If we simply normalized these values to V=1, then cost = 0.2 and the net gain was 0.5{(1-.2)-.2}=0.4 which is exactly what the plot shows for x=0.2.

http://www.holycross.edu/departments/biology/kprestwi/behavior/ESS/warAtt_mixESS_xtra.html (656 words)



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Assuming that no additional fixed costs are incurred as a result of catering the charity event, any price greater than the variable cost per guest of $24.64 would contribute to profits.
The costs of food and beverages and labor are all apparently variable with respect to the number of guests.
If additional fixed costs were incurred, they should also be subtracted from revenue.

http://campus.northpark.edu/sbnm/documents/SBNM5111-Solution5.doc (715 words)



Fixed Cost Computing from Pure Value System

To ascertain the cost of a network server solution the cost of each of these elements needs to be ascertained.
Maintenance, repair, support and upgrade costs can amount to almost 80% of the total ownership costs for a network server.
An independent survey, by Gartner, has shown that most business managers are unaware of how much their information systems cost them in the long-term.

http://www.purevaluesystems.co.uk/FixedCost.htm (305 words)



Interest Cost Calculator: Fixed-Rate Mortgage Versus ARM With No Negative Amortization

costs, before and after taxes, over expected holding periods chosen by the user.
This affects the relative cost of ARMs and FRMs because ARMs tend to have lower costs in the early years.
This affects the relative cost of ARMs and FRMs because mortgage insurance premiums are higher on some ARMs.

http://www.decisionaide.com/MPCalculators/ARMvsFRMCalculator/ARMvsFRM.asp (689 words)



Services - Fixed Cost Model

Start-up companies are often faced with limited budgets and any cost or time overruns can have a significant impact in the overall financial well being of an organization attempting to establish itself in the marketplace.
IncSys is well versed in the process of assessing complexity, sizing and estimation of costs.
We are prepared to meet criteria that an organization requires in order to make a selection.

http://www.incsysinc.com/fixed_desc.html (615 words)



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RRXåRK\RÈLN NNNN\RÜNÈLÈLNªMÜNÜNÜNN@ÈLNÈLNeP`¿s»ñ¼ÜL&M@ÈLÈLÈLÈLNePÜNÜNTHEORY OF PRODUCTION AND COST Production is concerned with the relationship between inputs and outputs and is defined to be the use of factors of production to produce and market goods and services.
In a mixed economy, firms and governments each organize the production of various goods and services.
Inputs include the broad categories of land, labor, capital, other intermediate inputs and entrepreneurship.

http://www.albany.edu/faculty/hamp/aeco110m/prod2.doc (740 words)



fix, fixed- WordWeb dictionary definition

"a fixed piece of wood"; "a fixed resistor"
(of a number) having a fixed and unchanging value
"I was fixing to leave town after I paid the hotel bill"

http://www.wordwebonline.com/en/FIXED (185 words)



fixed cost

a cost unvarying with a change in the volume of business (distinguished from

http://www.factmonster.com/ipd/A0441355.html (38 words)



Cost Fixed Loan Low Rate at www.interfinancearea.com - Find and Compare Fixed Rate Loans

Cost Fixed Loan Low Rate at www.interfinancearea.com - Find and Compare Fixed Rate Loans
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http://www.interfinancearea.com/cost-fixed-loan-low-rate.html (405 words)



fixed costs - Hutchinson encyclopedia article about fixed costs

For example, a company may increase its output by one third; variable costs will increase in proportion with this but fixed costs will stay the same.
Cost which does not vary directly with output (not a variable or direct cost), but remains constant as output increases.
This information should not be considered complete, up to date, and is not intended to be used in place of a visit, consultation, or advice of a legal, medical, or any other professional.

http://encyclopedia.farlex.com/fixed+costs (107 words)



PRJ98:Summary Fixed Cost Not Exported w/Analyzed Timescaled Data

PRJ98:Summary Fixed Cost Not Exported w/Analyzed Timescaled Data
Fixed cost information assigned to other tasks is sent to Microsoft Excel correctly.
To work around this problem, open or switch to the Microsoft Excel worksheet which contains the cost information and type the correct value in the cell that contains the incorrect total cost for the Summary task.

http://support.microsoft.com/default.aspx?scid=kb;en-us;170707 (157 words)



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VARIABLE COSTS CHANGE WITH LEVEL OF OUTPUT VARIABLE COSTS ARE NOT INCURRED IF PRODUCTION CEASES EXAMPLES SEED, FERTILIZER, LABOR, FEED, FUEL THE TEXT REFERS TO A DIRTI - 5 THAT ARE GENERALLY THOUGHT OF AS FIXED COSTS NON-CASH 1) DEPRECIATION CASH 2) INTEREST 3) REPAIRS ??
Þÿÿ COST CONCEPTS Greg Traxler greg traxler.þÿ àòùOh«‘+'³Ù0” ¸ÄÜèô ( DP \ htäCOST CONCEPTSoOST Greg TraxleroregregNormalagreg traxler.o2egMicrosoft Word 8.0@FÃ#@zZ¦É¿@’g§¦É¿@’g§¦É¿h#þÿ ÕÍÕ.“—+,ù®DÕÍÕ.“—+,ù®H hp”¤¬´¼Ä Ì æäauburn university5 Þ1COST CONCEPTS Title 6> _PID_GUIDäAN{8293CC1A-EA00-11D3-B1B2-006097500F87} !"#$%&'þÿÿÿ)*+,-./01þÿÿÿ3456789þÿÿÿ;
THERE ARE SEVERAL WAYS TO DISTINGUISH BETWEEN THESE TWO.

http://www.ag.auburn.edu/agec/courses/agec0500/costfnch9.doc (339 words)



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http://www.eiu.edu/~finance/a2100-a2150/c-v-p.ppt (268 words)



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http://www.unlv.edu/faculty/dlowe/252FolkPowerpoint/CHAP5Revised.ppt (246 words)



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http://www.csupomona.edu/~rlhurt/acc208/slides/lecture4.ppt (275 words)