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step fixed costs definition, step fixed costs meaning | English dictionary. Search also in: Web News Encyclopedia Images. step. n. 1 the act of motion brought about by raising the foot and setting it down again in coordination with the transference of the weight of the body. 2 the distance or space covered by such a motion.
This is in contrast to variable costs, which are volume-related (and are paid per quantity produced). In management accounting, fixed costs are defined as expenses that do not change as a function of the activity of a business, within the relevant period.For example, a retailer must pay rent and utility bills irrespective of sales.In marketing, it is necessary to know how costs divide between variable and fixed.his is in contrast to variable costs, which are volume-related (and are paid per quantity produced). In management accounting, fixed costs are defined as expenses that do not change as a function of the activity of a business, within the relevant period.