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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.
Regardless of their purpose, most budgets must account for the three following kinds of costs: 1  Fixed costs: They are the expenses which the organization incurs whether it is in operation or not. Salaries of managers may be an example of such cost. 2  Variable costs: Such costs vary according to the scope of operations.