{"id":8427,"date":"2022-03-05T12:43:37","date_gmt":"2022-03-05T12:43:37","guid":{"rendered":"https:\/\/www.hashmicro.com\/blog\/?p=8427"},"modified":"2025-12-30T03:17:50","modified_gmt":"2025-12-30T03:17:50","slug":"fixed-costs-and-variable-costs","status":"publish","type":"post","link":"https:\/\/www.hashmicro.com\/blog\/fixed-costs-and-variable-costs\/","title":{"rendered":"Fixed Costs and Variable Costs: Get to Know the Definition and the Examples!"},"content":{"rendered":"\r\n<p>When calculating production costs, there are several essential cost components, namely variable costs and fixed costs. Both of these cost components become important in calculating production costs because these components will affect the production costs as well as the profits of the company. Therefore, this article will provide the reader&#8217;s information about fixed costs and variable costs in calculating the production costs.<\/p>\r\n<p>Calculating variable costs and fixed costs will certainly take a long time. However, there is an easy way to calculate these two cost components. This strategy involves the use of an <a href=\"https:\/\/www.hashmicro.com\/accounting\" target=\"_blank\" rel=\"noopener\">Accounting system<\/a>. To make the accountant&#8217;s life easier, this system will automatically calculate both cost components. Furthermore, the <a href=\"https:\/\/www.hashmicro.com\/blog\/best-erp-software\/\">best ERP software<\/a> will deliver accurate and real-time financial statements.\u00a0<\/p>\r\n<p><a href=\"https:\/\/www.hashmicro.com\/free-product-tour\/?medium=free-product-tour\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" width=\"712\" src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/11\/Free-Product-Tour-resized.webp\" alt=\"Free Demo\"><\/a> <!-- <div id=\"toc_group_article\" style=''>\r\n\t<p style='font-size:25px;font-weight:bold; margin-bottom:0px'>\r\n\t\tTable of Content:\r\n\t<\/p>\r\n\t<ul id=\"list_toc\" class='list_toc'><\/ul>\r\n<\/div> -->\r\n\r\n<!-- <div class=\"dropdown-fixed-top\" id=\"dropdown-fixed-top\">\r\n\t<div class=\"row\">\r\n\t\t<p id=\"pilihDaftarIsi\">Table of Content<\/p>\r\n\t\t<p><i class=\"td-icon-menu-down\"><\/i><\/p>\r\n\t<\/div>\r\n\t\r\n\t<div>\r\n\t\t<ul id=\"list_toc_top\" class='list_toc'><\/ul>\r\n\t<\/div>\r\n<\/div> -->\r\n\r\n<div id=\"placeholder-toc\"><\/div>\r\n<div id=\"toc\">\r\n    <div class=\"header\">\r\n\t<span class=\"toc-title\" id=\"toc-title\">Table of Content<\/span>\t\r\n\t <i class=\"toc-icon\">\r\n        <svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"30\" height=\"30\" viewBox=\"0 0 24 24\" fill=\"none\" stroke=\"#000\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" class=\"header-icon\">\r\n          <path d=\"m6 9 6 6 6-6\" \/>\r\n        <\/svg>\r\n      <\/i>\r\n\t<\/div>\r\n    <div class=\"list\">\r\n      <ul id=\"toc-list\"><\/ul>\r\n    <\/div>\r\n <\/div>\r\n\r\n<style>\r\n\t@media (max-width: 992px) {\r\n\t\t#toc_group_article {\r\n\t\t\tpadding-top: 24px;\r\n\t\t}\r\n\t}\r\n\t\r\n\t#list_toc_float {\r\n\t\tmax-height: calc(100vh - 250px);\r\n\t\toverflow-y: auto;\r\n\t}\r\n\t\r\n\t#list_toc_top {\r\n\t\tdisplay: none;\r\n\t\tbackground: #fff;\r\n\t\tmargin-bottom: 4px;\r\n\t}\r\n\t\r\n\t#list_toc_top li {\r\n\t\tdisplay: block;\r\n\t\tmargin-left: 0;\r\n\t\tlist-style: none;\r\n\t}\r\n\t\r\n\t#list_toc_top a {\r\n\t\tpadding: 5px;\r\n\t\tdisplay: block;\r\n\t}\r\n\t\r\n\t#list_toc_top.show {\r\n\t\tdisplay: block;\r\n\t}\r\n\r\n\t#list_toc_top a {\r\n\t\tcolor: #434343;\r\n\t\tborder-bottom: 1px solid #bbb;\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top {\r\n\t\tposition: fixed;\r\n\t\ttop: 59px;\r\n\t\twidth: 100%;\r\n\t\tz-index: 99;\r\n\t\tborder-bottom: 2px solid #9c171e;\r\n\t\tpadding: 12px;\r\n\t\tbackground: #fff;\r\n\t\twidth: 100%;\r\n\t\tcursor: pointer;\r\n\t\tdisplay: none;\r\n\t\tleft: 0;\r\n\t\tbox-shadow: 0 -2px 7px 6px rgba(0, 0, 0, 0.17);\r\n\t}\r\n\t\r\n\t#dropdown-fixed-top.show {\r\n\t\tanimation: showAnim 0.5s ease;\r\n\t\tdisplay: block;\r\n\t\topacity: 1;\r\n\t}\r\n\t\r\n\t@keyframes showAnim {\r\n\t\tfrom {\r\n\t\t\tdisplay: none;\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\tto {\r\n\t\t\tdisplay: block;\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top #list_toc_top {\r\n\t\tmax-height: calc(50vh - 110px);\r\n\t\toverflow-y: scroll;\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top .row {\r\n\t\tdisplay: flex;\r\n\t\tjustify-content: space-between\r\n\t}\r\n\t\r\n\t.dropdown-fixed-top .row p {\r\n\t\tmargin-bottom: 0;\r\n\t}\r\n\t\r\n\t#pilihDaftarIsi {\r\n\t\tmax-width: 100%;\r\n\t\toverflow: hidden;\r\n\t\twhite-space: nowrap;\r\n\t}\r\n\t\r\n\t@media (min-width: 1018px) {\r\n\t\t.dropdown-fixed-top {\r\n\t\t\tdisplay: none;\r\n\t\t}\r\n\t}\r\n\t\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc > li > ul {padding-left: 20px;margin-bottom: 0;}\r\n\t#list_toc{height:max-content;transition:ease-in-out}\r\n\t#list_toc li {margin-bottom: 0;margin-top: 5px;}\r\n\t#list_toc_float li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_top li.active > a {color:#b1252d;background: #ffe1e3;}\r\n\t#list_toc_float li a {padding:3px 7px}\r\n\t#list_toc_float li a {\r\n\t\tdisplay: block;\r\n\t\tcolor: #000;\r\n\t\tmargin-bottom: 6px;\r\n\t\tpadding-top: 2px;\r\n\t\tpadding-bottom: 2px;\r\n\t\ttransition: all 0.2s ease-in-out;\r\n\t\tfont-size: 15px;\r\n\t\tline-height: 18px;\r\n\t}\r\n\t#list_toc_float li{list-style:none;list-style-position:inside; margin-left:0;}\r\n\t#list_toc_float a:hover{color:#b1252d;}\r\n\t\r\n\t#toc_group_float{\r\n\t\tline-height: 24px;\r\n\t\tmax-height: calc(100vh - 100px);\r\n\t\toverflow: auto;\r\n\t\tz-index: 99;\r\n\t\tdisplay:none!important;\r\n\t\tbackground:#fff;\r\n\t\ttransition:all 0.5s linear\r\n\t}\r\n\t\r\n\t@media (min-width:1019px){\r\n\t\t#toc_group_float {\r\n\t\t\tdisplay:block!important;\r\n\t\t\t}\r\n\t\t\t\t#toc_group_article {\r\n\t\t\tdisplay:none;\r\n\t\t}\r\n\t}\r\n\r\n<\/style>\r\n\r\n<!-- ToC styling  -->\r\n<style>\r\n\t\/* Simple styling for the TOC *\/\r\n\t\r\n\t#toc ul li:last-child {\r\n    padding-bottom: 16px; \/* Adjust the value as needed *\/\r\n}\r\n\r\n.td-fix-index {\r\n\t transform: unset !important;\r\n     -webkit-transform: unset !important; \r\n}\r\n.footer-contact .td-fix-index {\r\n\t transform: translateZ(0) !important;\r\n     -webkit-transform: translateZ(0) !important; \r\n}\r\n\t.tdb_single_content .tdb-block-inner.td-fix-index{\r\n\t\tposition: static;\r\n\t}\r\n\t\r\n\r\n\t\r\n#toc {\r\n  background-color: #FFF;\r\n\tpadding: 17px 24px 0px 24px !important;\r\n  margin-bottom: 20px;\r\n\/*   border: 1px solid #9C171E; *\/\r\n  border-radius: 6px;\r\n\tdisplay: none;\r\n  max-width: 100%;\r\n  transition: .4s ease height;\r\n\tmargin-left: 0;\r\n\toverflow: hidden;\r\n}\r\n\r\n#toc .header{\r\n  display: flex;\r\n  align-items: center;\r\n  justify-content: space-between;\r\n\tbackground-color: transparent;\r\n}\r\n\t\r\n\t#toc.sticky .header{\r\n\t\tpadding: 4px 0;\r\n\t}\r\n\t\r\n.header p{\r\n  font-size: 18px !important;\r\n  font-weight: 600 !important;\r\n  color: #393939;\r\n   margin-bottom: 0;\r\n  \/* margin-top: 20px; *\/\r\n}\r\n\r\n.toc-icon{\r\n  float: right;\r\n\/*   visibility: hidden; *\/\r\n}\r\n\r\n\t.toc-title{\r\n\t\tmargin-right: auto;\r\n\/* \t\tpadding-left: 20px; *\/\r\n\t\tfont-weight: 600;\r\n\t\talign-self: center;\t}\t\r\n\r\n#toc ul {\r\n  list-style-type: none;\r\n  padding-left: 0;\r\n}\r\n\t\r\n#toc.sticky ul{\r\n\toverflow-y: auto;\r\n\tmax-height: 250px;\r\n\tmargin-top: 0px;\r\n\tpadding-top: 20px;\r\n\/* \tborder-top: 1px solid #d3d3d3; *\/\r\n}\r\n\t\r\n#toc ul li {\r\n\/*   margin-bottom: 10px; *\/\r\n  margin-bottom: 10px;\r\n\tmargin-left: 0;\r\n\ttransition: .2s ease;\r\n\tcursor: pointer;\r\n}\r\n\t\r\n\t#toc.sticky ul li {\r\n\t  margin-right: 10px;\r\n\t}\r\n\t\r\n.td-post-content #toc-list li a:hover, .td-post-content #toc-list a.active{\r\n\tbackground-color: #FFF;\r\n\/* \tpadding: 8px 16px 8px 16px; *\/\r\n\tpadding: 4px 16px 4px 16px;\r\n\tborder-radius: 6px;\r\n\tcolor: #9c171e !important;\r\n\tfont-weight: 600 !important;\r\n}\r\n\t\r\n\t.td-post-content #toc-list li:hover a, .td-post-content #toc-list a.active{\r\n\t\tcolor: #9C171E !important;\r\n\t\tfont-weight: 600 !important;\r\n\t}\r\n\t\r\n.td-post-content #toc-list a.active{\r\n\tfont-weight: bold !important;\r\n\tcolor: #9C171E !important;\r\n}\r\n\t\r\n#toc a, .td-post-content #toc-list a {\r\n  text-decoration: none;\r\n  color: #ea1717 !important;\r\n  transition: .2s ease;\r\n\tfont-weight: 400 !important;\r\n\tdisplay: block;\r\n\t\r\n\tpadding: 4px 16px 4px 0;\r\n}\r\n\r\n#toc.sticky {\r\n  position: fixed;\r\n\/*   top: 73px; *\/\r\n\tbottom: 0;\r\n  z-index: 100; \r\n  box-shadow: 0 2px 5px rgba(0,0,0,0.1); \r\n\twidth: 100%; \r\n\tbackground-color: #FFF;\r\n\/* \tbackground-color: #FFF1F1; *\/\r\n\tborder-bottom: 1px solid #ea1717;\r\n\/*   border: 1px solid #393939; *\/\r\n  box-shadow: 0px 0px 14px 0px #00000040;\r\n  cursor: pointer;\r\n\tanimation: fadein .3s ease;\r\n\tpadding: 12px 16px !important;\r\n}\r\n\t\r\n\t.fadein{\r\n\t\tanimation: fadein .3s ease;\r\n\t}\r\n\t\r\n\t.fadeout{\r\n\t\tanimation: fadeout .3s ease;\r\n\t}\r\n\t\r\n\t\r\n\t@keyframes fadein{\r\n\t\t0% {\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@keyframes fadeout{\r\n\t\t0% {\r\n\t\t\topacity: 1;\r\n\t\t}\r\n\t\t100%{\r\n\t\t\topacity: 0;\r\n\t\t}\r\n\t}\r\n\r\n\t\r\n#toc.sticky .header p{\r\n\tmargin-bottom: 10px;\r\n\tmargin-top: 10px;\r\n}\r\n\r\n#toc.sticky .toc-icon{\r\n  visibility: visible;\r\n\/* \ttransition: 0.4s ease; *\/\r\n}\r\n\t\r\n\t.toc-icon{\r\n\t\talign-items: center;\r\n    \tdisplay: flex;\r\n\t}\r\n\t\r\n\tsvg.header-icon{\r\n\/* \t\tbackground-color: #9c171e; *\/\r\n\t\tbackground-color: #FFF;\r\n\t\tborder-radius: 30px;\r\n\t\tpadding: 5px;\r\n\t}\r\n\r\n#toc.sticky .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\t\r\n\t#toc .list{\r\n\/*   max-height: 0; *\/\r\n  transition: height 0.4s ease;\r\n}\r\n\r\n#toc .header.active .toc-icon{\r\n\ttransform: rotate(0deg); \r\n\topacity: 1;\r\n}\r\n\r\n\t#toc .header.active + .list {\r\n\t  max-height: 200px; \/* Adjust this value as needed *\/\r\n\t  opacity: 1;\r\n\t}\r\n\t\r\n\t#placeholder-toc{\r\n\/* \t\tdisplay: none; *\/\r\n\t}\r\n\t\r\n\t@media (min-width: 768px) and (max-width: 991px){\r\n\t\t#toc.sticky{\r\n\/* \t\t\ttop: 104px; *\/\r\n\t\t\tbottom: 0px;\r\n\t\t}\r\n\t\t\r\n\t\t#toc{\r\n\t\t\twidth: unset !important;\r\n\t\t}\r\n\t}\r\n\t\r\n\t@media (max-width: 767px){\r\n\t\t#toc{\r\n\t\t\twidth: 100% !important;\r\n\t\t\tdisplay: inline-block;\r\n\t\t}\r\n\t\t\r\n\t\t#toc.sticky{\r\n\t\t\twidth: 90% !important;\r\n\/* \t\t\ttop: 81px; *\/\r\n\t\t\tbottom: 60px;\r\n\t\t\tmargin-left: auto;\r\n\t\t\tmargin-right: auto;\r\n\t\t\tpadding: 0 16px;\r\n\t\t\tright: 5%;\r\n\t\t}\r\n\t}\r\n\t\r\n\t<\/style>\r\n\r\n<!-- ToC List for mobile -->\r\n<script>\r\n \/\/ Generate TOC based on headings\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  \/\/ Get the element that will contain the TOC\r\n  const tocList = document.getElementById('toc-list');\r\n\r\n  \/\/ Get the element with the ID 'article-left'\r\n  const article = document.querySelector('.td-post-content');\r\n\r\n  \/\/ Find all h2 elements within 'myarticle'\r\n  const headers = article.getElementsByTagName('h2');\r\n\r\n  \/\/ Loop through the h2 elements and create a list item for each one\r\n  for (let i = 0; i < headers.length; i++) {\r\n    const header = headers[i];\r\n    const headerText = header.textContent;\r\n\/\/     const headerId = 'header-' + i;\r\n    const headerId = headerText\r\n    .toLowerCase()\r\n    .trim()\r\n    .replace(\/[^\\w\\s-]\/g, '')  \/\/ hapus tanda baca\r\n    .replace(\/\\s+\/g, '-'); \/\/ ganti spasi jadi \"-\"\r\n\r\n    \/\/ Set an ID for the header if it doesn't have one\r\n    header.setAttribute('id', headerId);\r\n\r\n    \/\/ Create a list item for the TOC\r\n    const listItem = document.createElement('li');\r\n\r\n    \/\/ Create a link for the list item\r\n    const link = document.createElement('a');\r\n    link.setAttribute('href', '#' + headerId);\r\n    link.textContent = headerText;\r\n\r\n    \/\/ Append the link to the list item\r\n    listItem.appendChild(link);\r\n\r\n    \/\/ Append the list item to the TOC list\r\n    tocList.appendChild(listItem);\r\n  }\r\n});\r\n\r\n\/\/ Keep height and placement of content using placeholder in place of TOC\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const placeholderToc = document.querySelector('#placeholder-toc');\r\n\r\n  function setPlaceholderHeight() {\r\n    placeholderToc.style.height = `${toc.offsetHeight}px`;\r\n  }\r\n\r\n  \/\/ Set the initial height of the placeholder\r\n  setPlaceholderHeight();\r\n\r\n  \/\/ Update the height on window resize\r\n  window.addEventListener('resize', setPlaceholderHeight);\r\n});\r\n  const tocTitle = document.querySelector('#toc-title'); \/\/ Assuming header-faq is the element for TOC title\r\n\r\n\/\/ Sticky TOC and update heading\r\ndocument.addEventListener(\"DOMContentLoaded\", function() {\r\n  const toc = document.querySelector('#toc');\r\n  const footer = document.querySelector('.td-footer-template-wrap');\r\n  const tocParent = toc.parentElement;\r\n  const divTop = tocParent.getBoundingClientRect().top + window.pageYOffset;\r\n  const tocHeight = toc.offsetHeight;\r\n  const triggerPoint = divTop + tocHeight + 700;\r\n  const footerHeight = footer.offsetHeight;\r\n  const triggerFooterPoint = footer.getBoundingClientRect().top + window.pageYOffset - footerHeight - footerHeight - footerHeight;\r\n  const phtoc = document.querySelector('#placeholder-toc');\r\n  const headers = document.querySelectorAll('.td-post-content h2');\r\n  const navLinks = document.querySelectorAll('#toc-list a');\r\n\t\r\n\tconst panel2 = document.querySelector(\"#toc .list\");\r\n\tvar icon = document.querySelector(\".toc-icon\");\r\n\r\n  let activeLink = null; \/\/ Declare activeLink outside the loop\r\n\t\r\n  \/\/ Function to handle scroll and add\/remove .sticky class\r\n  function handleScroll() {\r\n    const windowTop = window.pageYOffset || document.documentElement.scrollTop;\r\n    let currentHeader = '';\r\n\r\n    \/\/ Highlight user progress as the heading comes\r\n    headers.forEach(header => {\r\n\t\tconst headerTop = header.offsetTop;\r\n\t\tconst headerHeight = header.clientHeight;\r\n\t\tif (window.scrollY >= (headerTop - headerHeight + 700)) {\r\n\t\t\tconst currentHeaderId = header.getAttribute('id');\r\n\t\t\tconst currentHeaderText = document.getElementById(currentHeaderId).textContent;\r\n\/\/ \t\t\tconsole.log(\"current header text:\", currentHeaderText);\r\n\t\t\ttocTitle.textContent = currentHeaderText;\r\n\t\t\tcurrentHeader = currentHeaderId;\r\n\t\t\t\r\n\t\t\tif(window.innerWidth < 767){\r\n\t\t\t\ttocTitle.textContent = 'Table of Content';\r\n\t\t\t}\r\n\t\t}\r\n\t});\r\n\r\n    navLinks.forEach(link => {\r\n      link.classList.remove('active');\r\n      if(currentHeader != '') {\r\n\t\t  if (link.getAttribute('href').includes(currentHeader)) {\r\n\t\t\t  link.classList.add('active');\r\n\t\t  }\r\n\t  }\r\n    });\r\n\/\/     if (windowTop < triggerFooterPoint) {\r\n\/\/         toc.style.display = 'block';\r\n\/\/ \t}else{\r\n\/\/         toc.style.display = 'none';\r\n\/\/ \t}\r\n    \/\/ Update TOC title if sticky\r\n    if (windowTop > triggerPoint) {\r\n      if (!toc.classList.contains('sticky')) {\r\n        phtoc.style.display = \"block\";\r\n        toc.classList.add('sticky');\r\n        toc.style.width = `${tocParent.offsetWidth}px`; \/\/ Set width to match the parent element\r\n        toc.setAttribute('style', 'width: ' + tocParent.offsetWidth + 'px !important;');\r\n        toc.style.backgroundColor = \"#FFF\";\r\n\t\tpanel2.style.height = '0px';\r\n\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\t\t  if(window.innerWidth < 767){\r\n\/\/ \t\t\t  const tocs = document.querySelector('#toc.sticky');\r\n\t\t\t  tocTitle.textContent = 'Table of Content'; \/\/ Reset title\r\n       \t\t  toc.style.width = '150px'; \/\/ Set width to match the parent element\r\n\t\t  }\r\n      }\r\n      if (currentHeader) {\r\n\/\/         console.log(\"activeLink:\", activeLink);\r\n        if (activeLink) {\r\n\/\/           tocTitle.textContent = activeLink.textContent; \/\/ Update TOC title\r\n          tocTitle.textContent = activeLink ? activeLink.textContent : \"\"; \/\/ Update title only if activeLink exists\r\n        }\r\n      }\r\n    } else {\r\n      toc.classList.remove('sticky');\r\n      phtoc.style.display = \"none\";\r\n      toc.style.width = 'unset'; \/\/ Reset to original width\r\n      toc.style.backgroundColor = \"#FFF\";\r\n      tocTitle.textContent = 'Table of Content'; \/\/ Reset title\r\n\t\tpanel2.style.height = panel2.scrollHeight + \"px\";\r\n\t\ticon.style.transform = \"rotate(180deg)\";\r\n    }\r\n  }\r\n\r\n    \/\/ Attach the scroll event listener to the window\r\n    window.addEventListener('scroll', handleScroll);\r\n\r\n    \/\/ Initial call to handleScroll to set the correct state on load\r\n    handleScroll();\r\n});\r\n\t\r\n\t\/\/ Open toggle TOC\r\n\t  document.addEventListener(\"DOMContentLoaded\", function() {\r\n\t\tvar tocHeader = document.querySelector(\"#toc .header\");\r\n\t\tvar toc = document.querySelector(\"#toc\");\r\n\t\tvar icon = document.querySelector(\".toc-icon\");\r\n\t\tconst tocTitle = document.querySelector('#toc-title');\r\n\t\tconst tocs = document.querySelector('#toc.sticky');\r\n \t\tconst tocParent = toc.parentElement;\t\t  \r\n\r\n\t\t  tocHeader.addEventListener(\"click\", function() {\r\n\t\t\tvar panel = this.nextElementSibling;\r\n\t\t\tif (panel.style.height !== '0px') { \/\/ Check if height is not 0px\r\n\t\t\t  panel.style.height = '0px'; \/\/ Set height to 0 for full collapse\r\n\t\t\t  icon.style.transform = \"rotate(180deg)\";\r\n\/\/ 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scroll\r\n  const tocClasses = ['list_toc', 'list_toc_float']; \/\/ Add other TOC class names here if you have more than two instances\r\n  tocClasses.forEach(tocClass => {\r\n    window.addEventListener('scroll', () => scrollSpy(tocClass));\r\n  });\r\n<\/script>\r\n\t\r\n\r\n<!-- ToC List for desktop side bar, diganti jadi inject by php, di code snippet \"Sidebar Accordion\" -->\r\n<!--  <script>\r\n\tdocument.addEventListener(\"DOMContentLoaded\", function() {\r\nToC List for desktop side bar, diganti jadi inject by php, di code snippet \"Sidebar Accordion\"\r\n        Fungsi untuk mengubah teks menjadi format id\r\n        function formatId(text) {\r\n            return text.trim().replace(\/[^\\w\\d]+\/g, '_');\r\n        }\r\n\r\n        \/\/ Fungsi untuk membuat nested list\r\n        function createNestedList(parentNode, children) {\r\n            if (children.length === 0) return;\r\n\r\n            const nestedUl = document.createElement('ul');\r\n            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document.getElementById('list_journey');\r\n\r\nDapatkan isi (child elements) dari ul dengan id 'list_toc_float'\r\n\tif (ulFloat !== null) {\r\n\t\tconst clonedChildren = ulFloat.cloneNode(true).children;\r\n\t\tconst ulToc = document.getElementById('list_toc_float');\r\n\t\tconst ulTocTop = document.getElementById('list_toc_top');\r\n\t\tif ((ulToc !== null || ulToc !== undefined) && window.innerWidth > 1018){\r\n\t\t\tulToc.append(...clonedChildren);\r\n\t\t} else {\r\n\t\t\tulTocTop.append(...clonedChildren);\r\n\t\t}\r\n\t} \r\n\r\n\tif (ulJourney !== null) {\r\n\t\tconst clonedChildrenJourney = ulJourney.cloneNode(true).children;\r\n\t\tconst ulTocJourney = document.getElementById('list_toc_journey');\r\n\t\tulTocJourney.append(...clonedChildrenJourney);\r\n\t} \r\n\t\r\n        Fungsi untuk mengambil tinggi navbar\r\n        function getNavbarHeight() {\r\n            const navbar = document.getElementById('tdi_34');\r\n            return navbar ? navbar.offsetHeight : 0;\r\n        }\r\n\r\n        \/\/ Fungsi untuk menambahkan offset posisi scroll\r\n        function scrollToElementWithOffset(elementId) {\r\n            const element = document.getElementById(elementId);\r\n            if (element) {\r\n                const offset = getNavbarHeight();\r\n                const elementPosition = element.getBoundingClientRect().top;\r\n                const offsetPosition = elementPosition - offset-40;\r\n\r\n                window.scrollBy({\r\n                    top: offsetPosition,\r\n                    behavior: 'smooth'\r\n                });\r\n            }\r\n        }\r\n\r\n        \/\/ Fungsi untuk menangani klik pada tautan judul\r\n        function handleTitleClick(event) {\r\n            event.preventDefault();\r\n            const href = event.target.getAttribute('href').substr(1);\r\n            scrollToElementWithOffset(href);\r\n        }\r\n\r\n        \/\/ Tambahkan event listener untuk semua tautan judul\r\n        const titleLinks = document.querySelectorAll('a[href^=\"#\"]');\r\n        titleLinks.forEach(link => {\r\n            link.addEventListener('click', handleTitleClick);\r\n        });\r\n\t});\r\n    <\/script> -->\r\n<\/p>\r\n<div id=\"toc_container\">\r\n<h2 id=\"Variable Costs Definition\"><strong>Variable Costs Definition<\/strong><\/h2>\r\n<p><!-- \/wp:heading -->\r\n\r\n<!-- wp:image {\"id\":8798,\"sizeSlug\":\"large\",\"linkDestination\":\"none\"} --><\/p>\r\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"683\" loading=\"lazy\" class=\"wp-image-8798\" src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2021\/11\/image-from-rawpixel-id-388584-jpeg-4-1024x683.jpg\" alt=\"variable costs\" srcset=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2021\/11\/image-from-rawpixel-id-388584-jpeg-4-1024x683.jpg 1024w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2021\/11\/image-from-rawpixel-id-388584-jpeg-4-300x200.jpg 300w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2021\/11\/image-from-rawpixel-id-388584-jpeg-4-768x512.jpg 768w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2021\/11\/image-from-rawpixel-id-388584-jpeg-4-150x100.jpg 150w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2021\/11\/image-from-rawpixel-id-388584-jpeg-4-696x464.jpg 696w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2021\/11\/image-from-rawpixel-id-388584-jpeg-4-1068x712.jpg 1068w, https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2021\/11\/image-from-rawpixel-id-388584-jpeg-4.jpg 1200w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/>\r\n<figcaption>Source: Rawpixel.com<\/figcaption>\r\n<\/figure>\r\n<p><!-- \/wp:image -->\r\n\r\n<!-- wp:paragraph --><\/p>\r\n<p>Variable costs are company costs that vary with business production activity. In other words, variable costs can increase or decrease depending on the volume of production. When production increases, variable costs will rise. Meanwhile, if production decreases, variable costs will drop under a <a href=\"https:\/\/www.hashmicro.com\/blog\/variable-costing\/\">variable costing method<\/a>.<\/p>\r\n<p><!-- \/wp:paragraph -->\r\n\r\n<!-- wp:heading --><\/p>\r\n<h2 id=\"Variable Costs Function\"><strong>Variable Costs Function<\/strong><\/h2>\r\n<p><!-- \/wp:heading -->\r\n\r\n<!-- wp:paragraph --><\/p>\r\n<p>As one of the important cost components in calculating production costs, variable costs certainly have several functions. Here are the functions:<\/p>\r\n<p><!-- \/wp:paragraph -->\r\n\r\n<!-- wp:heading {\"level\":3} --><\/p>\r\n<h3 id=\"Helping the company in short-term decision making\">Helping the company in short-term decision-making<\/h3>\r\n<p><!-- \/wp:heading -->\r\n\r\n<!-- wp:paragraph --><\/p>\r\n<p>With these costs, a company will be able to make some decisions in the short term. For example, if a company receives an urgent production order. The company can calculate production costs and prices with variable costs.<\/p>\r\n<p><!-- \/wp:paragraph -->\r\n\r\n<!-- wp:heading {\"level\":3} --><\/p>\r\n<h3 id=\"Helping the company in cost control\">Helping the company with cost control<\/h3>\r\n<p><!-- \/wp:heading -->\r\n\r\n<!-- wp:paragraph --><\/p>\r\n<p>The company can separate this type of cost with fixed costs from the company&#8217;s financial statements. So that the company can focus on fixed costs behavior. This will be easier by using an integrated <a href=\"https:\/\/www.hashmicro.com\/accounting\" target=\"_blank\" rel=\"noopener\">accounting system.<\/a><\/p>\r\n<p><!-- \/wp:paragraph -->\r\n\r\n<!-- wp:heading {\"level\":3} --><\/p>\r\n<h3 id=\"Make it easier for the company to determine short-term profits\">Make it easier for the company to determine short-term profits<\/h3>\r\n<p><!-- \/wp:heading -->\r\n\r\n<!-- wp:paragraph --><\/p>\r\n<p>In this case, cost information that has been separated based on changes and behavior of the company production volume can make it easier for the company to determine its short-term profits. So that the company will also get information that can be used to make decisions in the short term.<\/p>\r\n<p><!-- \/wp:paragraph -->\r\n\r\n<!-- wp:heading --><\/p>\r\n<h2 id=\"Variable Costs Examples\"><strong>Variable Costs Examples<\/strong><\/h2>\r\n<p><!-- \/wp:heading -->\r\n\r\n<!-- wp:paragraph --><\/p>\r\n<p>Here are the examples of variable costs that the company uses in determining its production costs:<\/p>\r\n<p><!-- \/wp:paragraph -->\r\n\r\n<!-- wp:heading {\"level\":3} --><\/p>\r\n<h3 id=\"Direct materials\">Direct materials<\/h3>\r\n<p><!-- \/wp:heading -->\r\n\r\n<!-- wp:paragraph --><\/p>\r\n<p>This material is related to the direct production process. Often these materials are referred to as raw materials. The number of products that a company has produced can affect the direct materials.<\/p>\r\n<p><!-- \/wp:paragraph -->\r\n\r\n<!-- wp:heading {\"level\":3} --><\/p>\r\n<h3 id=\"Commission\">Commission<\/h3>\r\n<p><!-- \/wp:heading -->\r\n\r\n<!-- wp:paragraph --><\/p>\r\n<p>Since this cost depends on the amount of production and sales, commissions will be calculated from each successful product sale in a certain amount.<\/p>\r\n<p><!-- \/wp:paragraph -->\r\n\r\n<!-- wp:heading {\"level\":3} --><\/p>\r\n<h3 id=\"Fulfilment of production equipment\">Fulfillment of production equipment<\/h3>\r\n<p><!-- \/wp:heading -->\r\n\r\n<!-- wp:paragraph --><\/p>\r\n<p>The production of goods by the company requires good production equipment. So that the production process can run well. An example of this production equipment such as electricity for engines and oil for production machines are regulated in the <a href=\"https:\/\/www.hashmicro.com\/procurement-and-purchasing-management-system\" target=\"_blank\" rel=\"noopener\">Procurement System.<\/a><\/p>\r\n<p><!-- \/wp:paragraph -->\r\n\r\n<!-- wp:heading {\"level\":3} --><\/p>\r\n<h3 id=\"Labour overtime pay\">Labor overtime pay<\/h3>\r\n<p><!-- \/wp:heading -->\r\n\r\n<!-- wp:paragraph --><\/p>\r\n<p>In this case, the amount of time that the labor spends for working overtime will be counted as a variable cost.<\/p>\r\n<p><!-- \/wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><\/p>\r\n<p><strong>Also read: <\/strong><a href=\"https:\/\/www.hashmicro.com\/blog\/wms-warehouse-management-system\/\"><strong>The Features of Warehouse Management Software and Their Benefits<\/strong><\/a><\/p>\r\n<p><!-- \/wp:paragraph -->\r\n\r\n<!-- wp:heading --><\/p>\r\n<h2 id=\"Fixed Costs Definition\"><strong>Fixed Costs Definition<\/strong><\/h2>\r\n<p><!-- \/wp:heading -->\r\n\r\n<!-- wp:paragraph --><\/p>\r\n<p>Fixed costs are company costs that are not dependent on the company&#8217;s production activities. In other words, fixed costs are costs that will not change despite an increase or decrease in the company&#8217;s production. Costs that are classified as fixed costs must always be paid even if the company is not producing any goods or services.<\/p>\r\n<p><!-- \/wp:paragraph -->\r\n\r\n<!-- wp:heading --><\/p>\r\n<h2 id=\"Fixed Costs Functions\"><strong>Functions Fixed Costs<\/strong><\/h2>\r\n<p><!-- \/wp:heading -->\r\n\r\n<!-- wp:paragraph --><\/p>\r\n<p>Fixed costs have various functions for the company. With fixed costs, the company will quickly determine the total costs and the variable costs. The company will also be able to find out whether they have returned the capital or not. Not only that, but fixed costs will also make it easier for companies to determine profit in a longer period than variable costs.<\/p>\r\n<p><span style=\"font-weight: 400;\"><style>\r\n.cta-in-article-image .desktop-banner{\r\n    display: none;\r\n    text-align: center;\r\n}\r\n.cta-in-article-image .desktop-mobile{\r\n    display: block;\r\n    text-align: center;\r\n    width: 100%;\r\n}\r\n@media (min-width: 650px) {\r\n    .cta-in-article-image .desktop-banner {\r\n        display: block!important;\r\n    }\r\n}\r\n@media (min-width: 650px) {\r\n   .cta-in-article-image .desktop-mobile {\r\n        display: none!important;\r\n    }\r\n}\r\n<\/style>\r\n<div class=\"cta-in-article-image\">\r\n\t<a href=\"https:\/\/www.hashmicro.com\/grants?utm_source=blog&medium=banner-article\" target=\"_blank\" rel=\"noopener\">\r\n\t\t<div id=\"desktop-banner-container\">\r\n\t\t\t<div class=\"desktop-banner\">\r\n<!-- \tnew CTC Grants Banner\t\t -->\r\n\t\t\t\t<img decoding=\"async\" width='696' height='189' src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/07\/CTC-Grants-scaled.webp\" alt=\"download skema harga software erp\">\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t\t<div id=\"mobile-banner-container\">\r\n\t\t\t<div class=\"desktop-mobile\">\r\n\t\t\t\t<img decoding=\"async\" width='450' height='497' src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2023\/11\/EDG-Banner-Mobile.png.webp\" alt=\"download skema harga software erp\">\r\n\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t<\/a>\r\n<\/div>\r\n\r\n\r\n<\/span><!-- \/wp:paragraph -->\r\n\r\n<!-- wp:heading --><\/p>\r\n<h2 id=\"Fixed Costs Examples\"><strong>Fixed Costs Examples<\/strong><\/h2>\r\n<p><!-- \/wp:heading -->\r\n\r\n<!-- wp:paragraph --><\/p>\r\n<p>Here are some examples of fixed costs that the company uses in determining its production costs:<\/p>\r\n<p><!-- \/wp:paragraph -->\r\n\r\n<!-- wp:heading {\"level\":3} --><\/p>\r\n<h3 id=\"Interest expense\">Interest expense<\/h3>\r\n<p><!-- \/wp:heading -->\r\n\r\n<!-- wp:paragraph --><\/p>\r\n<p>To ensure that the company&#8217;s production and operational processes run smoothly, the company usually makes interest-bearing loans. In addition to debt payments, the company must pay interest on a monthly basis.<\/p>\r\n<p><!-- \/wp:paragraph -->\r\n\r\n<!-- wp:heading {\"level\":3} --><\/p>\r\n<h3 id=\"Insurance\">Insurance<\/h3>\r\n<p><!-- \/wp:heading -->\r\n\r\n<!-- wp:paragraph --><\/p>\r\n<p>Of course, the company will get insurance to face all possible risks to its operations. For that, the company will pay insurance expenses every month.<\/p>\r\n<p><!-- \/wp:paragraph -->\r\n\r\n<!-- wp:heading {\"level\":3} --><\/p>\r\n<h3 id=\"Utility\">Utility<\/h3>\r\n<p><!-- \/wp:heading -->\r\n\r\n<!-- wp:paragraph --><\/p>\r\n<p>In this case, the utility includes electricity bills, phone bills, water bills, and other bills. These costs must be paid even though the company is not producing goods or services.<\/p>\r\n<p><!-- \/wp:paragraph -->\r\n\r\n<!-- wp:heading {\"level\":3} --><\/p>\r\n<h3 id=\"Rental fee\">Rental fee<\/h3>\r\n<p><!-- \/wp:heading -->\r\n\r\n<!-- wp:paragraph --><\/p>\r\n<p>The company will rent a place as their operational place. But, of course, to rent a place as an operational place requires a cost.\u00a0<\/p>\r\n<p><!-- \/wp:paragraph -->\r\n\r\n<!-- wp:heading {\"level\":3} --><\/p>\r\n<h3 id=\"Depreciation expenses\">Depreciation expenses<\/h3>\r\n<p><!-- \/wp:heading -->\r\n\r\n<!-- wp:paragraph --><\/p>\r\n<p>The production equipment will experience value depreciation because its function also experiences depreciation over time. Usually, the production equipment can only last a few years. After that, the production equipment will be renewed by the company.<\/p>\r\n<p><!-- \/wp:paragraph -->\r\n\r\n<!-- wp:heading --><\/p>\r\n<h2 id=\"Fixed Costs and Variable Costs, What's the Difference?\"><strong>Fixed Costs and Variable Costs, What&#8217;s the Difference?<\/strong><\/h2>\r\n<p><!-- \/wp:heading -->\r\n\r\n<!-- wp:paragraph --><\/p>\r\n<p>Although both are important components in calculating the company&#8217;s production costs, these two components are different. By definition, fixed costs are costs or expenses that are not dependent on the company&#8217;s production activities.<\/p>\r\n<p>Meanwhile, variable costs are expenses that depend on the company&#8217;s production activities. Then if we view the unit cost, the fixed costs will change the unit price. If the units produced increase, the fixed cost per unit would decrease, and vice versa. In comparison, variable cost remains the same in the production per unit.<\/p>\r\n<p><!-- \/wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><\/p>\r\n<p><!-- \/wp:paragraph -->\r\n\r\n<!-- wp:heading --><\/p>\r\n<h2 id=\"Fixed Costs and Variable Costs, What's the Difference?\"><strong>Why is It Important to Distinguish between Fixed Cost and Variable Cost?<\/strong><\/h2>\r\n<p>In the complex world of business finance, understanding the distinction between fixed costs and variable costs is crucial for effective financial management. First and foremost, it provides companies with valuable insights into their <a href=\"https:\/\/www.hashmicro.com\/blog\/the-concept-of-cost-structure\/\">cost structure<\/a>, aiding in budgeting, pricing decisions, and overall profitability.<\/p>\r\n<p>Moreover, the distinction between fixed costs and variable costs plays a pivotal role in pricing decisions. Companies need to set prices that cover these two costs while generating a profit. By understanding the proportion of fixed and variable costs in their cost structure, businesses can set appropriate pricing strategies.<\/p>\r\n<p>In conclusion, differentiating between these two costs is of utmost importance for companies. This knowledge empowers organizations to optimize their resource allocation, set competitive prices, and achieve long-term financial success. Therefore, it is vital for companies to gain a thorough understanding of their cost structure and effectively manage fixed and variable costs.<\/p>\r\n<h3><strong>Conclusion<\/strong><\/h3>\r\n<p><!-- \/wp:heading -->\r\n\r\n<!-- wp:paragraph --><\/p>\r\n<p>As an important component in calculating the company&#8217;s production costs, variable and fixed costs will determine production costs and profits earned by the company. Variable and fixed costs are two distinct components, although both are important components in calculating the company&#8217;s production costs. The difference between them can be seen through the definition and the unit cost.<\/p>\r\n<p><!-- \/wp:paragraph -->\r\n\r\n<!-- wp:paragraph --><\/p>\r\n<p>HashMicro as the leading <a href=\"https:\/\/www.hashmicro.com\/hash-core-erp\" target=\"_blank\" rel=\"noopener\">ERP Software<\/a> vendor in Singapore provides solutions to optimize the calculation of the company production costs easily using an <a href=\"https:\/\/www.hashmicro.com\/accounting\" target=\"_blank\" rel=\"noopener\">Accounting System<\/a> that is supported by the best features. Besides that, you can also ensure efficient procurement costs using the <a href=\"https:\/\/www.hashmicro.com\/procurement-and-purchasing-management-system\" target=\"_blank\" rel=\"noreferrer noopener\">Procurement System<\/a>. Click <a href=\"https:\/\/www.hashmicro.com\/free-product-tour\/\" target=\"_blank\" rel=\"noreferrer noopener\">here<\/a> to get the best offer and free demos!<\/p>\r\n<p><!-- \/wp:paragraph --><\/p>\r\n<a href=\"https:\/\/www.hashmicro.com\/accounting?medium=moneysite-banner\" target=\"_blank\"><img decoding=\"async\" loading=\"lazy\" width=\"712\" src=\"https:\/\/www.hashmicro.com\/blog\/wp-content\/uploads\/2025\/06\/Accounting.webp\" alt=\"Accounting\"><\/a>\r\n<\/div>","protected":false},"excerpt":{"rendered":"<p>When calculating production costs, there are several essential cost components, namely variable costs and fixed costs. Both of these cost components become important in calculating production costs because these components will affect the production costs as well as the profits of the company. Therefore, this article will provide the reader&#8217;s information about fixed costs and [&hellip;]<\/p>\n","protected":false},"author":199,"featured_media":8804,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[153],"tags":[],"class_list":{"0":"post-8427","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-accounting"},"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.6 (Yoast SEO v26.6) - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Fixed Costs and Variable Costs: Definition and Examples<\/title>\n<meta name=\"description\" content=\"Variable costs and fixed costs are two distinct components, although both are important components in calculating the company&#039;s production.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, 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Yeo creates in-depth articles on accounting topics tailored to the challenges and questions faced by finance professionals. 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