variable expenses


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Variable Cost

A cost to a person or business that varies over time according to a number of factors. For example, a dental office must buy dental supplies, which usually cost about the same. This is a fixed cost. On the other hand, the dental office must also pay the electric and gas and water bills, which may fluctuate considerably. This is a variable cost.

variable expenses

Property operating expenses that increase and decrease in relatively direct proportion to changes in occupancy. It is important to differentiate between fixed expenses and variable expenses because the fixed expenses must be met every month,no matter what the occupancies.In preparing a pro forma analysis for a new project,one will usually calculate fixed expenses starting with month 1 and continuing unchanged until perhaps another employee must be added to the payroll.Variable expenses, however, are always calculated as dependent on lease-up and tied to each month's occupancy figures if the pro forma is a spreadsheet.

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3 million primarily due to the increase of variable expenses associated with our internet net sales (i.
check] Recast IT spending into fixed and variable expenses.
This service utilizes a computer-based data-mining software application that helps identify as well as validate key savings opportunities for the wireless provider in an effort to lower their network variable expenses.
The variable expenses, however, are controlled by the total course offerings.
This provides your CRM with variable income and variable expenses at the account level.
The group's expenses have also been restructured, with the proportion of variable expenses increasing as a result of the introduction of a new compensation system linked to performance,'' S&P said.
The process also accommodates variable expenses, such as utilities, by having the resident identify the maximum monthly amount to be paid on the initial authorization form.
The second focuses on the concepts of fixed and variable expenses, income before interest and taxes and net income.
Sanderson said that in addition to risk management costs, allocations can be performed for other operating company expenses such as commodity costs and currency exchange rates, allowing subsidiaries to fix otherwise variable expenses.
EXAMPLE 3 Tuition revenue (40 participants @$7,000) $280,000 Less variable expenses (@$4,000) 160,000 Contribution margin $120,000 Less fixed expenses 150,000 Operating deficit $(30,000)

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