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Kotter's eight-step plan for implementing change began as a list of common failures of mangers who fail at implementing change.
Fixed Costs
Expenses that do not fluctuate with changes in production level or sales volume, such as rent or salaries.
Per Unit
A measure or cost expressed as an amount per individual item or unit.
Variable
A quantity that can change or vary, often used in mathematics and statistical analysis as well as in economic models to represent changing economic indicators.
Fixed Cost
Costs that do not vary with the level of production or sales over a certain range, such as rent, salaries, and insurance.
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