America Voted: The 20 Most Annoying TV Hosts. November 6, 2014 9:37 AM By Jay Edwards. WASHINGTON - JULY 26: Court-TV and CNN personality Nancy Grace speaks during a rally in support of the Children's Safety Act (H.R.3132) July 26, 2005 on Capitol Hill in Washington, DC.
Break-even revenue equals fixed costs divided by contribution margin ratio, which equals contribution margin divided by total revenue. The contribution margin is equal to the difference between revenue and variable costs. Fixed costs include rent, insurance, administrative salaries, maintenance and property taxes. A small business would incur some fixed costs even if it doesn't have any revenue.
Home > Accounting Dictionary > F Terms > Fixed Cost. A fixed cost is an expense that does not change as production volume increases or decreases within a relevant range. In other words, fixed costs are locked in place as long as operations stay within a certain size. Fixed costs are less controllable than variable costs because they arent based on volume or operations. Instead, management usually sets fixed costs at predetermined rates based on company necessities.