Strictly speaking, there is no such thing as a fixed cost. In the long run, all costs

However, supervision cost is still fixed with respect to the number of computers

Understand different types of costs in managerial accounting: variable, fixed,

On the other hand, discretionary fixed costs originate from top management's

7 A discretionary fixed cost reflects a management decision to fund a particular

Fixed Costs. Discretionary Fixed Costs. Management can easily change;

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DISCRETIONARY FIXED COSTS Charges that managers may, in the short term,

c. can be delayed with management's decisionBy definition, a discretionary fixed

Jan 15, 2011 . Committed fixed costs relate to the facilities or organizational structure that a

Discretionary fixed costs usually arise from annual decisions by management to

Top questions and answers about Examples of Discretionary Fixed Cost. Find 27

It is important to remember that all non-discretionary fixed costs will be incurred

Results 1 - 40 of 2816 . English-Spanish translation for "discretionary fixed cost" .

Besides, there are also discretionary fixed costs arising from annual decisions

Business Definition for: discretionary (fixed) cost. Dictionary of Accounting Terms.

Fixed costs are costs that do not change when the activity base fluctuates.

Nov 4, 2010 . Fixed costs can be considered committed or discretionary. A committed fixed cost

Fixed costs are business expenses that do not change in proportion to the activity

To be able to answer the questions and decide on costs that could be cut, we

example, the amount paid for telecommunication services would be a mixed cost

6 days ago . Compare with Discretionary Fixed Costs. Common Cost: A cost that is incurred to

(The facts imply that $20000 of salaries are “discretionary” fixed costs and could

definitions and explanation of variable cost and fixed cost such as true variable

Jan 20, 2010 . Discretionary Fixed Costs: Managers can easily change discretionary fixed costs

3 -. Discretionary Fixed Costs. Discretionary fixed costs are costs fixed. at certain

A discretionary fixed cost a. is always budgeted over a 5 year time period b. must

Discretionary fixed costs are expenses that may change annually based on

DISCRETIONARY (FIXED) COST. fixed costs that change because of managerial

Discretionary fixed costs are those fixed costs that arise from annual decisions by

Variable Costs; Fixed Costs; Discretionary versus Committed Fixed Costs; Mixed

Aug 7, 2008 . A discretionary fixed cost has a short future planning horizon—under a year.

Managers have control over discretionary fixed costs, such as marketing

These are the fixed costs, and should be itemized separately from non-fixed or

Discretionary fixed costs: (i.e.: advertising, R&D, mgt. development program). §

Flashcards to help memorize facts about ACC 5361 TXst.

These are large, indivisible chunks of cost that the organization is obliged to incur

ii. Discretionary fixed costs. 1. 19. 2. These costs usually arise from annual

What are some examples of discretionary fixed costs? Improve. In: Business

Discretionary fixed costs usually arise from annual decisions by management to

Each planning period, management will determine how much to spend on

Training cost Discretionary fixed Growth, cross-training* . . The distinction

Available for use as needed or desired: a discretionary fund. . Fixed costs that

Committed fixed costs include a long-term contractual promise to pay the fixed

Discretionary versus Committed Fixed Costs. In the short run, some fixed costs

Discretionary means that you can do whatever you wants with it. In genral, it's your prerogative whether you want to incurred the cost or not. Let;'s see .

An example of a discretionary fixed cost would be: a. taxes on the factory b.

Examples of discretionary fixed costs include advertising, research, public

o Committed versus discretionary fixed costs. • Mixed costs o Have properties of

The fixed cost of depreciation would be increased. Discretionary fixed costs are

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