Business Pitch Dictionary by pitch.dog
Margins, break-even & unit economics · Working

Semi-variable cost

Also called: mixed cost

ELI5

A cost containing both fixed and variable components.

Used in conversation

“Compare semi-variable cost with the same cohort and period before drawing a conclusion.”

Pitch context

You will see “Semi-variable cost” in financial models, budgets, board packs and investor materials when the discussion reaches margins, break-even & unit economics.

Why it matters: In margins, break-even & unit economics, different calculation boundaries, periods or accounting treatments can change the number and the decision.

Caution

Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.

Sources & evidence · 4

Direct term-level sources and supporting source families.