Step Variable Cost Definition:

A cost (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.

Other Related Accounting Articles:

• High-Low Method
• Variable Cost Definition
• Activity Base Definition
• Ease of Adjustment Codes Definition
• Fixed Cost Definition
• Variable Overhead Efficiency Variance Definition
• Independent Variable Definition
• Activity Cost Driver
• Maintenance Margin
• Cost Volume Profit Analysis