Fixed costs, variable costs, direct costs, indirect costs, marginal profit, break-even point... What are the definitions of each? A summary! 【Cost Accounting and Break-Even Point】

松井製作所

When involved in cost management of products in the manufacturing industry, various technical terms come up. Fixed costs, variable costs, direct costs, indirect costs, marginal profit, break-even point... "I have looked up the definitions of each and have a general understanding, but I have not yet reached a systematic understanding of how they relate to each other." I created this document in the hope of being of some help to those individuals. Many may feel that it remains at a basic level and may be unsatisfactory, but I would appreciate it if you could understand it as a resource for "understanding the first step."