A discretionary fixed cost can be changed relatively easily at management discretion.

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Discretionary fixed costs are typically those costs that are not essential to the operations of a business and can be adjusted by management. Examples may include marketing or advertising expenses, employee training costs, or even executive salaries. These costs can be adjusted or eliminated at the discretion of management, making them more flexible than other types of fixed costs. However, it is important to note that the term "discretionary" may be somewhat misleading, as these costs are often necessary for long-term growth and success, despite not being strictly essential to day-to-day operations.

A Discretionary Fixed Cost Can Be Changed Relatively Easily at Management