The Income/Outcome^® Contextuary

a visual glossary of corporate finance

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This work is licensed under a Creative Commons Attribution-Noncommercial-No Derivative Works 3.0 United States License.

We use "business visualization" to graphically simplify complex business concepts (and increase business acumen). To get more information on business visualization, please see "The Company Board" (our business results visualizer) and Income/Outcome (our customizable business simulation).

The following are our generic explanations of common corporate financial terminology. Actual meanings can vary wildly from company to company; in order to have the correct internal definition you need to ask your Finance Department, "What do you mean by that?"

To get more information about the authors, please see our Directory of Contributing Editors.

Costi Fissi

Costo sostenuto durante la conduzione generale dell'azienda e che non è direttamente attribuibile al costo di produzione di beni o servizi. Questi costi «Fissi» o «Indiretti» del fare business dovranno essere sostenuti sia che vi siano vendite o meno durante il periodo preso in esame, ecco perché la definizione «Fissi», in opposizione a «Variabili».

Full it flag term list.

The Income/Outcome® Contextuary

a visual glossary of corporate finance

Costi Fissi

The Income/Outcome^® Contextuary