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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.
Direct costs can include fixed and variable costs. Direct fixed costs can be easily traced to cost objects and do not vary with the level of production. Direct variable costs vary with production levels. For example, suppose the engineering department of a company is producing a new technology device.