1. O’zgaruvchan, yarim o’zgaruvchan va o’zgarmas xarajatlar

What is a Semi-Variable Cost?

A semi-variable cost, also known as a semi-fixed cost or a mixed cost, is a cost composed of a mixture of both fixed and variable components. Costs are fixed for a set level of production or consumption, and become variable after this production level is exceeded. If no production occurs, a fixed cost is often still incurred.

Understanding Semi-Variable Costs

The fixed portion of a semi-variable cost is incurred no matter the activity volume, while the variable portion occurs as a function of the activity volume. Management may analyze different activity levels by manipulating the activity level to change the variable costs. A semi-variable cost with lower fixed costs is favorable for a business because the break-even point is lower.

Generally accepted accounting principles (GAAP) do not require a distinction between fixed and variable costs. These costs are not distinguished on a company’s financial statements. Therefore, a semi-variable cost may be classified into any expense account such as utility or rent, which will show up on the income statement. A semi-variable cost and analysis of its components is a managerial accounting function for internal use only.