do fixed cost change
May 25, 2011 10:10 am May 25, 2011 10:10 am. 1  There are variable costs that go up and down with volume, and there are fixed costs that donât change. It is a pretty simple concept, and one that is important for business owners to understand if they are going to make intelligent pricing and budgeting decisions. But even fixed costs arenât necessarily fixed forever.