Mixed cost

Mixed cost is a cost that has both fixed and variable elements. Also called a semivariable cost.

Definitions

According to Cost Accounting by Horngren, Datar, Rajan (14th edition),

Mixed cost. A cost that has both fixed and variable elements. Also called a semivariable cost.

According to Managerial Accounting by Braun, Tietz (5th edition),

Mixed cost. Costs that change, but not in direct proportion to changes in volume. Mixed costs have both variable cost and fixed cost components.