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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.
Stepped cost refers to the behavior of the total cost of an activity at various levels of the activity. When a stepped cost is plotted on a graph (with the total cost represented by the y-axis and the quantity of the activity represented by the x-axis) the lines will appear as steps or stairs rising from left to right.