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Semi-variable cost (also referred to as semi-fixed cost) is often used to project financial performance at various scales of production, where it is an expense which contains both a fixed-cost component and a variable-cost component. It is related to the scale of production within the business where there is a fixed cost which remains constant across all scales of production whilst the variable cost increases proportionally to production levels. Adopting the example of a factory, fixed costs can include the leasing of the factory building and insurance whilst the variable costs can be listed as overtime pay and purchasing of the raw materials. ==Calculating semi-variable costs== The equation to work out the total semi-variable cost is expressed as follows: Y = a + bX where Y = Total cost A = Total fixed cost b = Variable cost per unit X = Level of activity 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Semi-variable cost」の詳細全文を読む スポンサード リンク
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