Expense Structure Ratio (ESR=FC/TC). The value of ESR is 0.423 which implies that about 42.3% of the total cost of production is made up of fixed cost components. This makes the business worthwhile to invest
Expense Structure Ratio (ESR=FC/TC).The value of ESR is 0.423 which implies that about42.3% of the total cost of production is made up offixed cost components. This makes the businessworthwhile to invest