Postponable cost definition
/What is a Postponable Cost?
A postponable cost is an expenditure that can be delayed to a future date without having a notable impact on short-term results. Managers focusing on short-term results are more likely to target postponable costs as part of their budgeting programs. These costs are usually reduced first when a business suffers a decline in revenue.
Examples of Postponable Costs
Examples of postponable costs are facility repairs, employee training, and certain types of advertising.