In these challenging economic times, business executives are increasingly focused on converting as many costs as is feasible from fixed to variable. IT executives must be prepared to address the following issues with business leaders in the near term: Which costs are fixed versus variable, and why? Which fixed costs can be made variable? What variables affect costs, and how quickly they change? What are the long-term implications of shifting from fixed vs. variable costs? How quickly they can be fixed vs variable costs change?”]