noun
Economic term for costs that change with production volume, such as raw materials or direct labor. Contrasts with 固定費用 (fixed cost).
See also: 変動費用
可変費用は生産量に応じて増減する。
Variable costs increase or decrease according to production volume.
この製品の可変費用は主に原材料費だ。
The variable cost of this product is mainly raw material expenses.