Automatic Data Processing Inc. (ADP) is a global business outsourcing services provider headquartered in Roseland, N.J. ADP is one of the largest payroll outsourcing providers in the world, and was an early adopter of a cloud computing operating model. According to executives, the vendor cuts paychecks for one in six Americans.
The reverse of fixed costs are variable costs, which vary with changes in the activity level of a business. Examples of variable costs are direct materials, piece rate labor, and commissions.
1 Variable Cost is the cost which varies with the changes in the quantity of production units. 2  The Fixed cost is generally time related, i.e. it remains constant over a period of time. 3  Unlike Variable Cost which is volume related, i.e. it changes with the change in volume.