fixed costs
fixed costs 固定成本；固定费用(→fixed charges)
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fixed cost
A cost whose value does not fluctuate with changes in output or business activity; esp., overhead expenses such as rent, salaries, and depreciation. — Also termed fixed charge; fixed expense.
fixed price contract
A contract in which the buyer agrees to pay the seller a definite and predetermined price regardless of increases in the seller’s cost or the buyer’s ability to acquire the same goods in the market at a lower price. [Cases: Sales 77. C.J.S. Sales §§ 26, 96–98.]
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cost plus contract
A contract in which payment is based on a fixed fee or a percentage added to the actual cost incurred. [Cases: Contracts 229(2). C.J.S. Contracts § 386.]
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dollar cost averaging
dollar-cost averaging, n. The investment practice of purchasing a fixed dollar amount of a type of security at regular intervals.
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average variable cost
average variable cost. The average cost per unit of output, arrived at by dividing the total cost (fixed cost and variable cost) by output. See COST (1). Cf. LONG-RUN INCREMENTAL COST.
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contribution margin
contribution margin. The difference between a product’s selling price and its cost of production. • The contri-bution margin indicates the amount of funds available for profit and payment of fixed costs.
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overhead
overhead, n. Business expenses (such as rent, utilities, or support-staff salaries) that cannot be allocated to a particular product or service; fixed or ordinary operating costs. — Also termed administrative expense; office expense. [Cases: Damages 42, 45. C.J.S. Damages §§ 62–65.]
finance lease
A fixed-term lease used by a business to finance capital equipment. • The lessor’s service is usu. limited to financing the asset, and the lessee pays maintenance costs and taxes and has the option of purchasing the asset at lease-end for a nominal price. Finance leases strongly resemble security agreements and are written almost exclusively