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A discretionary fixed cost is an expenditure for a period-specific cost or a fixed asset, which can be eliminated or reduced without having an immediate impact on the reported profitability of a business.onsequently, though these costs are classified as discretionary, they should only be reduced when it is absolutely necessary to do so. The following can be considered discretionary fixed costs: 1  Advertising campaigns. 2  Employee training. 3  Investor relations. 4  Public relations.
A related concept is marginal cost. Average fixed cost is the total fixed cost per unit of output incurred when a firm engages in short-run production. It can be found in two ways. Because average fixed cost is total fixed cost per unit of output, it can be found by dividing total fixed cost by the quantity of output.