Concept information
Preferred term
cost structure
Definition
- Cost structure has traditionally been defined as the relative proportion of fixed and variable costs in an organization and how these costs behave in response to changes in production or sales volume. Additionally, cost structure is generally discussed in the context of long-run and short-run production, with an emphasis on a particular function. [Source: Encyclopedia of Business in Today's World; Cost Structure]
Broader concept
Belongs to group
URI
https://concepts.sagepub.com/social-science/concept/cost_structure
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