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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.
Fixed Costs Cost Concepts - * Discretionary fixed costs are set at a fixed amount each year at the discretion of management. Fixed Costs Cost Concepts - * Total variable costs increase in proportion to increases in unit level cost drivers. Total variable costs (Y) Total activity (X) 0 0 Basic Cost Behavior Patterns Cost Concepts - * Total mixed costs contain fixed and variable cost elements. They increase, but not in direct proportion to increases in unit level cost drivers.