変動費

• Reading: へんどうひ
• Romaji: hendōhi
• Kanji breakdown: 変 (hen/ka) — change; 動 (dō/ugo) — move, fluctuate; 費 (hi) — cost, expense
• Pronunciation: /heɴ.doː.çi/

Meaning

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.

Examples

1. 生産量が増えると変動費も比例して増加する。 Variable costs increase in direct proportion to production volume.
2. 変動費を削減することで利益率の改善が見込める。 Reducing variable costs is expected to improve profit margins.
3. 原材料費と人件費が変動費の大部分を占めている。 Raw material costs and labour costs account for the bulk of variable costs.

Usage Guide

Context: accounting, cost management, manufacturing, business analysis

Tone: neutral

Origin & History

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.

Cultural Context

Era: Modern

Generation: Business professionals

Social background: Corporate/Accounting