Semi-variable cost
（重定向自Semivariable cost）
Semi-variable cost (also referred to as semi-fixed cost) is often used to project financial performance at various scales of production, where it is an expense which contains both a fixed-cost component and a variable-cost component. It is related to the scale of production within the business where there is a fixed cost which remains constant across all scales of production whilst the variable cost increases proportionally to production levels.