変動費

• 読み: へんどうひ
• ローマ字: hendōhi
• 漢字の分解: 変 (hen/ka) — change; 動 (dō/ugo) — move, fluctuate; 費 (hi) — cost, expense
• 発音: /heɴ.doː.çi/

意味

Variable costs; variable expenses. Costs that change proportionally with production volume or business activity.

In management accounting, variable costs move in direct proportion to output — raw materials, direct labour, packaging, and sales commissions are typical examples. Contrasted with 固定費 (fixed costs), which remain constant regardless of volume. The distinction is fundamental to break-even analysis, contribution margin calculation, and pricing decisions. 変動費率 (variable cost ratio) = 変動費 ÷ 売上高.

例文

1. 生産量が増えると変動費も比例して増加する。
2. 変動費を削減することで利益率の改善が見込める。
3. 原材料費と人件費が変動費の大部分を占めている。

使い方ガイド

場面: accounting, cost management, manufacturing, business analysis

トーン: neutral

起源と歴史

Compound of 変動 (variation, fluctuation; 変 = change + 動 = movement) and 費 (cost, expense). Literally 'fluctuating costs.' A modern accounting term introduced with Western cost accounting practices.

文化的背景

時代: Modern

世代: Business professionals

社会的背景: Corporate/Accounting