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Semi-Variable Cost
(redirected from Semi-Fixed Cost)

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Semi-Variable Cost
A cost for an individual or company that consists of a fixed base cost and another cost that changes from time period to time period. For example, suppose one's landlord rolls utility costs together with the rent. One's rent thus becomes a semi-variable cost because one pays the rent (a fixed cost) and the electric, gas, and water bills (variable costs) together with the same check.
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In practice, it would incur many fixed and semi-fixed costs, including rent, heating, insurance and salaries.
Management accounting--performance evaluation: Grahame Steven ... by Steven, Grahame / Financial Management (UK)
The year-over-year decrease in cost of sales as a percentage of revenues was also attributable to cost reduction initiatives, leveraging fixed and semi-fixed costs over additional production volume, and favorable sales mix.
Gardner Denver, Inc. Reports Record Results for the Second Quarter of ... by PR Newswire
The other costs identified in the case are primarily fixed or semi-fixed costs.
The brief career of Carly Hennessey: a look at the economics of pop ... by Fern, Richard H. / Journal of the International Academy for Case Studies
 
 
 
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