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step fixed costs definition, step fixed costs meaning | English dictionary. Search also in: Web News Encyclopedia Images. step. n. 1 the act of motion brought about by raising the foot and setting it down again in coordination with the transference of the weight of the body. 2 the distance or space covered by such a motion.
A step variable cost is a cost that generally varies with the level of activity, but which tends to be incurred at certain discrete points and to involve large changes in amounts when such a point is reached.Conversely, a truly variable cost will vary continually and directly in concert with the level of activity.n example of a step variable cost is the compensation of a quality assurance (QA) worker in the assembly area of a production department. Each QA worker is capable of reviewing a certain number of parts per day.