Translation guide
In business and economics, a variable cost is an expense that changes in proportion to production output or sales volume. This guide covers how to express this concept naturally in Japanese, from formal accounting terms to everyday business usage.
The standard term for variable cost in accounting, finance, and business contexts.
The most common and standard translation for 'variable cost' in accounting and business. Used in financial statements, cost accounting, and management discussions.
変動費は生産量に比例して増加します。
Variable costs increase in proportion to production volume.
変動費と固定費を区別することが重要です。
It is important to distinguish between variable costs and fixed costs.
A slightly more formal or academic variant of 変動費. Often used in economics or theoretical discussions.
変動費用は操業度に応じて変動します。
Variable costs fluctuate according to the level of operation.
When you want to emphasize the contrast with fixed costs, often in explanations or teaching materials.
Using 変動費 with the katakana コスト in parentheses is common in presentations or documents to clarify the concept, especially when the audience may be more familiar with the English term.
変動費（変動コスト）は、売上高に応じて変化します。
Variable costs change according to sales revenue.
A phrase meaning 'variable costs as opposed to fixed costs'. Useful when explaining the difference.
固定費に対する変動費の割合が高いビジネスはリスクが低いと言われます。
Businesses with a high proportion of variable costs relative to fixed costs are said to have lower risk.
In less formal business settings, you might use a more descriptive phrase rather than the strict accounting term.
A plain, explanatory phrase meaning 'costs that change according to sales'. Suitable for casual business discussions or when explaining to non-specialists.
売上に応じて変わるコストをまず把握しましょう。
Let's first grasp the costs that change according to sales.
A more precise descriptive phrase: 'expenses proportional to production volume'. Used when you want to be clear about the relationship.
生産量に比例する費用だけを考えれば、追加受注の判断がしやすいです。
If you only consider costs proportional to production volume, it's easier to decide on additional orders.
In economics, variable cost is often discussed in relation to marginal cost and total cost.
A term used in some economics textbooks, synonymous with 変動費用 but less common in business. May appear in academic papers.
可変費用曲線は通常、U字型を描きます。
The variable cost curve usually draws a U-shape.
変動費 (variable cost) changes with output, while 固定費 (fixed cost) remains constant regardless of output. In Japanese business, these are fundamental categories in cost accounting.
家賃は固定費、材料費は変動費です。
Rent is a fixed cost, and material costs are variable costs.
In casual business talk, you can simply say 変動費, but if the listener might not know the term, it's safer to add a brief explanation like 「生産量によって変わる費用のことです」 (It's the cost that changes with production volume).
利益率を改善するために変動費を削減する必要があります。
We need to reduce variable costs to improve our profit margin.
変動費には原材料費や直接労務費が含まれます。
Variable costs include raw materials and direct labor.