変へん動どう費ひ

noun

variable cost

Accounting term for costs that change in proportion to production volume or sales, such as raw materials and direct labor.

• 原げん材ざい料りょう費ひは変へん動どう費ひに分ぶん類るいされます。

  Raw material costs are classified as variable costs.

• 変へん動どう費ひが増ふえると、利り益えき率りつが下さがる可か能のう性せいがあります。

  If variable costs increase, profit margins may decrease.