| The distinction between fixed and variable costs commonly used by accountants is quite irrelevant. |
| You have fixed costs, you have variable costs, and you have profit margins. |
| Main financial variables were hospital operating costs, fixed costs, and variable costs. |
| So long as they can more than cover their variable costs, they keep on producing. |
| The thing that worries us is that VisitScotland has substantial fixed costs and the only area where there are variable costs is in the marketing. |
| They have to identify their variable costs, then calculate the money they can save or the new sales they can log adding technology. |
