Püsikuludeks

Püsikuludeks, often translated as fixed costs, refers to expenses that do not change with the level of goods or services produced or sold by a business. These costs remain constant regardless of whether a company produces a high volume or a low volume of output, or even if it produces nothing at all. Examples of püsikuludeks include rent for office space or a factory, salaries of permanent administrative staff, insurance premiums, loan payments, and depreciation of fixed assets. These costs are typically incurred over a specific period, such as monthly or annually.

Understanding püsikuludeks is crucial for businesses in their financial planning and decision-making. They are a key component in calculating break-even points, which is the level of sales at which total revenue equals total costs. A higher proportion of püsikuludeks means that a business needs to achieve a higher sales volume to cover its expenses and start making a profit. Conversely, businesses with lower püsikuludeks can reach profitability at lower sales levels. Management often aims to control or minimize püsikuludeks where possible, as they represent a baseline financial commitment that must be met regardless of business activity. Changes in püsikuludeks, such as an increase in rent, can significantly impact a company's profitability and require strategic adjustments.