FIXED COST; OVERHEAD COST; CONSTANT COST

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Dictionary of Economics

FIXED COST; OVERHEAD COST; CONSTANT COST

 (Dictionary of Economics) :
SABİT MALİYETLERKısa dönemde işletmenin üretim seviyesine bağlı olmayan giderlerdir. Işletmenin üretim miktarı azalsa da, artsa da miktarı değişmeyen kaçınılmaz giderlerdir. Bina, makina, teçhizat giderleri sabit maliyetlerin başlıcalarıdır.
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