Question
What is operational cost? Give its classification.

Answer

Operational costs are incurred for carrying out the day-to-day operations of the business.They are further classified as:
  1. Fixed costs: These costs are not dependent upon the level of output. These costs an entrepreneur has to incur for starting a business and also as various administrative expenses.
  2. Variable costs: These costs are those which vary with the total cost of the organisation when output varies. These are related with the production of the product.

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