In medical research, cross-sectional studies differ from case-control studies in that they aim to provide data on the entire population under study, whereas case-control studies typically include only individuals with a specific characteristic, with a sample, often a tiny minority, of the rest of the population.
(redirected from Variable Expense) Also found in: Dictionary, Wikipedia. A cost that is directly proportional to the volume of output produced. When production is zero, the variable cost is equal to zero. A cost to a person or business that varies over time according to a number of factors.
The flow of cost diagram is shown in Figure 4.4. The term, variable cost, then primarily refers to the manufacturing costs that are. reflected in the inventory accounts: materials, work in process, and finished goods. The term, variable expenses, refers to cost of goods sold and to other variable. non manufacturing expenses such as sales peopleâs commissions. As a student. of management accounting, you should understand, however, that the two terms, variable expenses and variable costs, are sometimes used interchangeably.