Overview
Fixed costs are essential for understanding a business's financial structure. They are expenses that remain constant regardless of production levels, such as rent and salaries. Recognizing fixed costs helps businesses in budgeting, pricing strategies, and financial forecasting. By managing fixed cos...
Key Terms
Example: Rent for a factory is a fixed cost.
Example: Raw materials costs increase as more products are made.
Example: A business needs to sell 100 units to cover all costs.
Example: Utilities and salaries are overhead costs.
Example: A business budget includes fixed and variable costs.
Example: A company may have a high fixed cost structure.