Variable costs

Variable cost is the component of a company’s or product’s cost that varies in direct proportion to the quantity produced or sold. In general, it is the incremental cost of producing or selling one more unit. Variable costs contrast with fixed costs.

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The concise, complete guide to what belongs in a business case and why. The trusted authority on business case analysis assumes no prior background in finance or business planning. Essentials provides clear, practical, step-by-step guidance for building a compelling business case. Special focus on

Financial metrics including Retun on Investment (ROI), NPV, and total cost of ownership (TCO).
Non financial benefits.
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Real world examples from industry, government, and non profit settings.

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