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Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA MA – FIA FMA › Cost classification
What is the difference between stepped fixed costs and semi variable costs?
Semi-variable costs are part fixed and part variable.
Stepped fixed costs are costs that are fixed over a certain range but then increase and are fixed at a higher level.
This is all explained, with examples, in my free lectures on cost classification and behaviour. The lectures are a complete free course for Paper MA and cover everything needed to be able to pass the exam well.