fixed cost(s)
81fixed budget — static budget A budget that does not take into account any circumstances resulting in the actual levels of activity achieved being different from those on which the original budget was based. Consequently, in a fixed budget the budget cost… …
82Fixed Price Purchase Option — The right, but not the obligation, to buy a leased item at a predetermined price. With a fixed price purchase option, the purchase price is established when the lease terms are agreed upon. The lease agreement should also describe when the option …
83fixed — adj. VERBS ▪ be, seem ▪ become ▪ remain, stay ADVERB ▪ very …
84cost-plus — adjective Date: 1918 1. paid on the basis of a fixed fee or a percentage added to actual cost < a cost plus contract > 2. of or relating to a cost plus contract …
85linear cost function — Cost behaviour that, when plotted on a graph against activity levels, results in a straight line. For example, total fixed cost levels and variable costs per unit of activity will both result in a straight line horizontal to the x axis when… …
86linear cost function — Cost behaviour that, when plotted on a graph against activity levels, results in a straight line. For example, total fixed cost levels and variable costs per unit of activity will both result in a straight line horizontal to the x axis when… …
87cost-plus transfer prices — Transfer prices set by cost plus pricing, which include a mark up to provide a profit for the supplying division. When variable costs rather than full costs are used in this calculation, the mark up will need to be higher to cover both the fixed… …
88cost-plus transfer prices — Transfer prices set by cost plus pricing, which include a mark up to provide a profit for the supplying division. When variable costs rather than full costs are used in this calculation, the mark up will need to be higher to cover both the fixed… …
89cost — 1. noun 1) the cost of the equipment Syn: price, asking price, market price, selling price, unit price, fee, tariff, fare, toll, levy, charge, rental; value, valuation, quotation, rate, worth; …
90fixed-assets register — assets register; = plant register A listing of the fixed assets of a company. It records a description of the asset, its location, cost, revaluation, estimated net value, estimated useful economic life, depreciation method, accumulated provision… …
