変動費(へんどうひ)

Composed of 変動(へんどう) (fluctuation; change) + 費(ひ) (cost; expense). A fundamental accounting and business term. Typical examples of variable costs include 原材料費(げんざいりょうひ) (raw material costs), 送料(そうりょう) (shipping costs), and 販売手数料(はんばいてすうりょう) (sales commissions).

Common collocations

• 変動費(へんどうひ)を削減(さくげん)する: to reduce variable costs
• 変動費(へんどうひ)率(りつ): variable cost ratio
• 変動費(へんどうひ)と固定費(こていひ): variable costs and fixed costs
• 変動費(へんどうひ)の内訳(うちわけ): breakdown of variable costs

Similar words

• 固定費(こていひ): fixed costs — costs that remain constant regardless of production volume (e.g., rent, salaries)
• 経費(けいひ): expenses — a broader term covering all business costs
• 原価(げんか): cost price — the direct cost of producing a product