fixed cost component

[/ˈfɪkst kɔst kəmˈpoʊnənt/]
nounpl: fixed cost components
componente de custo fixo
1. The portion of total costs that remains constant regardless of production volume or business activity level
Rent and insurance are fixed cost components that the company must pay each month.
Aluguel e seguro são componentes de custo fixo que a empresa deve pagar todo mês.
2. In accounting and finance, a cost element that does not vary with changes in output or sales volume
The fixed cost component of the production budget includes salaries and facility maintenance.
O componente de custo fixo do orçamento de produção inclui salários e manutenção das instalações.
This is a standard term in international accounting and business finance, equally used in both Brazilian Portuguese and English-speaking business contexts. The concept is fundamental to cost accounting practices in both regions.
Synonyms / Sinônimos
fixed overheadfixed expense componentconstant cost elementstatic cost portion
Antonyms / Antônimos
variable cost componentvariable expensesemi-variable cost

Regional Variations

General Brazilian
componente de custo fixo
Standard accounting terminology used throughout Brazil
São Paulo
componente de custo fixo / parcela fixa de custo
Common in corporate and financial centers
Portugal
componente de custo fixo
Same terminology used in Portuguese business context
Technical/Academic
componente de custos fixos
Used in formal financial and accounting literature

Related Words

fixed costsvariable costsoperating expensesbreak-even analysisoverhead allocationcost structure

Related Idioms & Phrases

spread the fixed costs
lock in fixed costs
reduce fixed cost burden
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