Variable costs
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Fixed costs are costs necessary for production that increase or decrease with changes in production volume, even with a certain level of production equipment. Typical examples are proportional costs such as raw material costs and labor costs, which increase or decrease in proportion to production volume. Variable costs. ⇔ Fixed costs Source: The Selected Edition of the Japanese Language Dictionary About the Selected Edition of the Japanese Language Dictionary Information |
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〘名〙 生産に必要な費用のうち一定の生産設備のもとで、生産量の変化に伴って増減する費用。生産量に比例して増減する原料費、労務費などの比例費用が代表的なものである。変動費。⇔固定費用
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