固定費

• Reading: こていひ
• Romaji: koteihi
• Kanji breakdown: 固 (ko) — solid, fixed; 定 (tei) — determined, settled; 費 (hi) — cost, expense
• Pronunciation: /ko.teː.çi/

Meaning

Fixed costs; overhead expenses that remain constant regardless of production volume or sales.

A fundamental term in cost accounting referring to expenses that do not vary with output levels, such as rent, insurance, depreciation, and base salaries. Distinguished from 変動費 (variable costs), which change proportionally with production. Understanding the ratio of fixed to variable costs is critical for break-even analysis and pricing strategy. Also referred to as 固定経費.

Examples

1. 売上が落ちても固定費は変わらないため、経営を圧迫しやすい。 Even when sales decline, fixed costs remain unchanged, making them a burden on management.
2. 固定費の削減には、オフィス縮小や設備の見直しが有効だ。 Reducing fixed costs can be achieved through measures such as downsizing offices and reviewing equipment.
3. 固定費と変動費を正確に把握することが損益分岐点分析の前提だ。 Accurately identifying fixed and variable costs is the foundation of break-even analysis.

Usage Guide

Context: accounting, cost management, business strategy, operations

Tone: technical

Origin & History

Compound of 固定 (kotei, fixed/stationary) and 費 (hi, cost/expense). The term literally means costs that are fixed or stationary, forming a natural pair with 変動費 (variable costs).

Cultural Context

Era: Modern

Generation: Business professionals

Social background: Business/Finance