Discretionary Fixed Cost Definition
Discretionary Fixed Cost Definition:
Discretionary fixed costs are those fixed costs that arise from annual decisions by management to spend in certain fixed cost areas, for example advertising and research.
Other Related Accounting Articles:
- Discretionary Investment Management
- Relevant Cost
- Break Even Price
- Revenue Forecasting
- Universality of Management Definition
- Relevant Costing Technique
- Out-of-Pocket Costs Definition
- Committed Fixed Cost Definition
- Accounting Postulates
- Annual Percentage Rate
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