Accounting term for costs that change in proportion to production volume or sales, such as raw materials and direct labor.
原材料費は変動費に分類されます。
Raw material costs are classified as variable costs.
If variable costs increase, profit margins may decrease.
固定費 stays the same regardless of production or sales volume, while 変動費 rises and falls in proportion to it.
Compound of 変動 (fluctuation, change) and 費 (cost, expense).