Translation guide
In business and economics, a variable cost is an expense that changes in proportion to production output or sales volume. This guide covers how to express this concept naturally in Japanese, from formal accounting terms to everyday business usage.
The standard term for variable cost in accounting, finance, and business contexts.
The most common and standard translation for 'variable cost' in accounting and business. Used in financial statements, cost accounting, and management discussions.
Variable costs increase in proportion to production volume.
It is important to distinguish between variable costs and fixed costs.
A slightly more formal or academic variant of 変動費. Often used in economics or theoretical discussions.
Variable costs fluctuate according to the level of operation.
When you want to emphasize the contrast with fixed costs, often in explanations or teaching materials.
Using 変動費 with the katakana コスト in parentheses is common in presentations or documents to clarify the concept, especially when the audience may be more familiar with the English term.
Variable costs change according to sales revenue.
A phrase meaning 'variable costs as opposed to fixed costs'. Useful when explaining the difference.
In less formal business settings, you might use a more descriptive phrase rather than the strict accounting term.
A plain, explanatory phrase meaning 'costs that change according to sales'. Suitable for casual business discussions or when explaining to non-specialists.
Let's first grasp the costs that change according to sales.
A more precise descriptive phrase: 'expenses proportional to production volume'. Used when you want to be clear about the relationship.
In economics, variable cost is often discussed in relation to marginal cost and total cost.
A term used in some economics textbooks, synonymous with 変動費用 but less common in business. May appear in academic papers.
The variable cost curve usually draws a U-shape.
変動費 (variable cost) changes with output, while 固定費 (fixed cost) remains constant regardless of output. In Japanese business, these are fundamental categories in cost accounting.
Rent is a fixed cost, and material costs are variable costs.
In casual business talk, you can simply say 変動費, but if the listener might not know the term, it's safer to add a brief explanation like 「生産量によって変わる費用のことです」 (It's the cost that changes with production volume).
We need to reduce variable costs to improve our profit margin.
Variable costs include raw materials and direct labor.
Businesses with a high proportion of variable costs relative to fixed costs are said to have lower risk.
If you only consider costs proportional to production volume, it's easier to decide on additional orders.