Finance English
Analysis

変動費とは？

変動費 A cost that changes in direct proportion to production volume or business activity, such as raw materials, direct labor, and transaction fees.

Source: CFA Institute, IFRS Foundation, FASB (GAAP), Basel III Framework

How is “変動費” Used in Practice?

生産量が増加すると変動費も比例して増加し、粗利率や損益分岐点分析に直接影響する。

Certification Exam Relevance

CFAACCAFRM

Who Needs to Know This Term?

  • Financial Analysts
  • Bankers
  • Traders

Related Finance English Terms

発生主義会計運転資本調整後EBITDA流動比率

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Frequently Asked Questions

変動費とは？

A cost that changes in direct proportion to production volume or business activity, such as raw materials, direct labor, and transaction fees.

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