So many of a business’ costs fluctuate based on operations. For example, the more products you make, the more you’ll spend on materials to make them. However, there are several important costs that ...

Overhead costs are expenses tied to things other than the production of goods or services. Here's how to calculate overhead.

In accounting, contribution margin actually refers to the difference between sales revenue and variable costs. Contribution is also known as gross profit. The contribution is the first profit level ...

J.B. Maverick is an active trader, commodity futures broker, and stock market analyst 17+ years of experience, in addition to 10+ years of experience as a finance writer and book editor. Andy Smith is ...

Steven Nickolas is a writer and has 10+ years of experience working as a consultant to retail and institutional investors. Andy Smith is a Certified Financial Planner (CFP®), licensed realtor and ...

Every business has operating expenses — that is, the costs of running the business. These expenses can generally be classified in two ways: Fixed expenses and variable expenses. Understanding the ...

Accountants categorize manufacturing companies' operating costs as fixed manufacturing overhead costs and variable manufacturing costs. Managers use these costs in a variety of ways. For instance, a ...

A new method for estimating US refinery fixed costs is useful for comparing data between different refineries and is based on the market approach that uses comparable sales. The Uniform Standards of ...