I. Differences in content
Sunk costs: costs incurred in the past, but not related to current decisions.
Fixed Costs: Costs that remain constant over a certain period of time and within a certain volume of business and are not affected by changes in the volume of business.
Two, different areas of application
Sunken costs: sunk costs of the field of application include financial, economic and commercial.
Fixed costs: the field of application of fixed costs includes construction and road and bridge projects.
Third, the application of different disciplines
Sunken costs: sunk costs of the application of disciplines are accounting, finance.
Fixed costs: fixed costs of the applied disciplines are economics, engineering economics.
Four, the scope of change is different
Sunken costs: sunk costs can not be changed.
Fixed costs: If the volume of business changes beyond a certain range, fixed costs will change.
Baidu Encyclopedia-Sunken Costs
Baidu Encyclopedia-Fixed Costs