Steven Nickolas is a writer and has 10+ years of experience working as a consultant to retail and institutional investors. Somer G. Anderson is CPA, doctor of accounting, and an accounting and finance ...

Facilities that focus on manufacturing and production track two kinds of costs: fixed costs and variable costs. The variable costs are those that change when production levels change: raw materials, ...

In a business, all costs not directly related to the production and sale of products and services that create revenues for the business are called overhead costs. Overhead may be fixed or variable in ...