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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.
1. Definition of discretionary costs. Discretionary costs are expenses that are important for the business but are subject to management s judgment (discretion). Discretionary costs are essentially voluntary cost s incurred by an entity to meet customer expectations or create goodwill.iscretionary costs are opposite to committed costs i.e., expenses that an entity must incur to operate. Usually discretionary costs represent funding for a specific activity (or project) for a specified period of time.