Direct cost		A Factor causing costs to arise in a cost pool. Used in ABC
Semi variable cost		Activity based costing based on analysis of detailed causes of overheads
Stepped		No change with volume
ABC		Cost changes with volume
Fixed		The point at which the contribution equals fixed costs
Breakeven		Both variable and fixed production overheads included in unit cost
Indirect cost		Fixed for certain volumes
Variable		Has both a fixed and a variable element
Margin of safety		rate at which overheads are charged to cost units
Cost volume profit analysis		Sale price per unit less variable costs
Limiting factor		Cost apportioned to production
Contribution		analysis of The relationships between activity levels, costs and profits
Absorption costing		A factor that limits either production or sales
Cost driver		Cost can be attributed to the product
Overhead absorption rate		Value or quantity above break even