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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.
The Definition of Variable Costs. Variable expenses represent those daily spending decisions like eating at a restaurant, buying clothes, drinking Starbucks, and playing a round of golf with your buddies. These costs are not considered variable because theyâre discretionary. Rather, they're variable because the amount that you spend differs from month-to-month. While most variable costs represent discretionary spending (such as restaurants, Starbucks, and golf), some variable costs represent necessities.