1.
variable costs; variable expenses
costs that change in proportion to the volume of production or business activity, as opposed to fixed costs
材料費は変動費に分類される。
Material costs are classified as variable costs.
売上が増えると変動費も増加する。
When sales increase, variable costs also increase.
変動費と固定費の割合を把握することで、損益分岐点を計算できる。
By understanding the ratio of variable costs to fixed costs, you can calculate the break-even point.
Composed of 変動 (fluctuation; change) + 費 (cost; expense). A fundamental accounting and business term. Typical examples of variable costs include 原材料費 (raw material costs), 送料 (shipping costs), and 販売手数料 (sales commissions).
COMMON COLLOCATIONS:
- 変動費を削減する: to reduce variable costs
- 変動費率: variable cost ratio
- 変動費と固定費: variable costs and fixed costs
- 変動費の内訳: breakdown of variable costs
SIMILAR WORDS:
- 固定費: fixed costs — costs that remain constant regardless of production volume (e.g., rent, salaries)
- 経費: expenses — a broader term covering all business costs
- 原価: cost price — the direct cost of producing a product