Fixkostendegression

German

Etymology

Fixkosten (fixed costs) +‎ Degression (degression).

Pronunciation

  • IPA(key): [ˈfɪkskɔstn̩deɡʁɛˌsi̯oːn]
  • Hyphenation: Fix‧kos‧ten‧de‧gres‧si‧on

Noun

Fixkostendegression f (genitive Fixkostendegression, plural Fixkostendegressionen)

  1. (economics, accounting) fixed-cost degression, spreading overhead (the reduction in fixed costs per unit as the volume of production increases)
    Durch die Erhöhung des verwalteten Vermögens im Dachfonds tritt eine Fixkostendegression ein, da die Kosten für das Portfoliomanagement nahezu konstant bleiben.
    By increasing the assets under management in the fund of funds, a fixed-cost degression occurs because the costs for portfolio management remain almost constant.
    Die Fixkostendegression ist der entscheidende Faktor für die hohe Profitabilität großer Indexfonds-Anbieter.
    Fixed-cost degression is the decisive factor for the high profitability of large index fund providers.

Declension

Synonyms

  • Fixkostenverteilung (spreading of fixed costs)
  • Stückkostensenkung (reduction in unit costs; result of degression)

Antonyms

  • Leerkostenanstieg (increase in idle costs due to low utilization)

Hypernyms

  • Kostensenkung (cost reduction)
  • Skaleneffekt (economies of scale; the broader economic principle)

Coordinate terms

  • Betriebsführung (optimizing utilization to maximize degression)
  • Effizienzmaß (metric to evaluate cost behavior)
  • Margenoptimierung (the outcome of successful degression)
  • Nutzgrad (degree of capacity utilization)
  • sprungfixe Kosten (costs that increase in steps, limiting degression)

References