Discretionary Fixed Cost
A discretionary fixed cost is spending for a period-specific cost or a fixed asset, which can be removed or reduced without containing an instant contact on the descriptive productivity of a business. There are not many discretionary fixed costs, but they can be somewhat large, and so are worth considerable review by management.
Cost Classifications for Predicting Cost Behavior (Variable and Fixed Cost): Learning objectives of this article: Define and explain variable cost and fixed cost. Give examples of variable and fixed costs. What is the difference between variable and fixed cost. What are the types of
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.