Common expenses - common expenses

Japanese: 共通費用 - きょうつうひよう
Common expenses - common expenses

...On the other hand, in the long run, fixed facilities such as factories can be increased or decreased, so there are no fixed costs, and they become variable costs. A concept similar to fixed costs is overhead cost (also called indirect cost). Although it is often used in the same sense as fixed costs, it is used to refer to costs that are not directly linked to a specific product or market, especially when multiple products are produced or the same product is supplied to different markets. ...

*Some of the terminology that refers to "common expenses" is listed below.

Source | Heibonsha World Encyclopedia 2nd Edition | Information

Japanese:

…逆にいえば,長期においては,工場などの固定設備も増減することができるので,固定費用は存在せず,可変費用となる。なお,固定費用と類似の概念に,共通費用overhead cost(間接費用ともいわれる)がある。固定費用と同じ意味で用いられることも多いが,とくに多数製品を生産している場合や,同一製品を異なった市場に供給している場合に,特定の製品もしくは市場に直接的に結びついていないような費用を指して用いられる。…

※「共通費用」について言及している用語解説の一部を掲載しています。

出典|株式会社平凡社世界大百科事典 第2版について | 情報

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