Fixkosten (EN)

Fixed costs in the company

Fixed costs are costs that remain constant regardless of the level of output or production volume. They are incurred in full even when there is no production or service provision. Typical examples include rent, salaries, or depreciation of assets.

Relationships with other cost types

flowchart TD     A[Costs] --> B[Fixed costs]     A --> C[Variable costs]     A --> D[Mixed costs]     B --> E[Rent]     B --> F[Salaries]     B --> G[Depreciation]     C --> H[Raw materials]     C --> I[Electricity costs]     D --> J[Telephone costs] 

In context

• Typically used together with break-even analysis
• Related to: Variable costs, Overhead costs, Contribution margin
• Example use: Product price calculation, profitability analyses