Muhasebe
sabit maliyet
İngilizce: fixed cost
Türkçe Tanım
Ilgili bir aralik icerisinde uretim hacmi veya is faaliyetindeki degisikliklerden bagimsiz olarak toplamda sabit kalan giderdir. Sabit maliyetler kira, sigorta primleri, yonetim maaslari, amortisman ve kredi faiz odemelerini icerir. Sabit maliyet yapisinin anlasilmasi proje finansmaninda basabas analizi, faaliyet kaldirac degerlendirmesi ve gelirlerin azalabilirken sabit yükümlülüklerin devam ettigi olumsuz senaryolarda borc servisi karsilama oranlarinin stres testleri icin esastir.
English Definition
An expense that remains constant in total regardless of changes in the volume of production or business activity within a relevant range. Fixed costs include rent, insurance premiums, management salaries, depreciation, and loan interest payments. Understanding the fixed cost structure is essential in project finance for breakeven analysis, operating leverage assessment, and stress testing of debt service coverage ratios under downside scenarios where revenues may decline while fixed obligations persist.