Wiki Sumber Informasi iSIKHNAS

Variable costs are those costs that are related directly to the amount of output produced and would decline to zero if output was set at zero. Variable costs are able to be allocated to specific enterprise activities (cattle production vs cropping for example). Variables costs include feed, veterinary inputs, seed, fertilizer, marketing costs and casual labour employed for specific jobs such as castration of calves. Vehicle running costs are generally not included in variable costs unless they can be clearly allocated to a specific enterprise. If the number of breeding cows doubles, then the variable costs associated with carrying the additional stock, such as feed costs and costs of medication (drench, vaccination) will also double.