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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.
Another cost type is step-variable, which is defined as follows: Step-variable costs are costs that stay fixed over a range of activity and then change after this range is overcome.In other words, these costs change in increments.ote that a narrow width means that a step-variable cost is sensitive to fairly small fluctuations in related activity. Other examples of step-variable costs and their cost drivers are provided in Illustration 10: