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A discretionary fixed cost is an expenditure for a period-specific cost or a fixed asset, which can be eliminated or reduced without having an immediate impact on the reported profitability of a business.onsequently, though these costs are classified as discretionary, they should only be reduced when it is absolutely necessary to do so. The following can be considered discretionary fixed costs: 1  Advertising campaigns. 2  Employee training. 3  Investor relations. 4  Public relations.
Many companies now seek to reduce their overall fixed costs through careful review and identifying âpay for use' arrangements to avoid what would conventionally be fixed expenses. Variable costs are the types of costs incurred in your business where the costs will vary based on the volume of sales or production.