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variable cost
This term is a technical accounting and business concept used to distinguish expenses that fluctuate with production levels from fixed costs, which remain constant regardless of output. It is typically used in formal financial reporting, budgeting, and managerial accounting to determine the break-even point of a business operation.
In professional discourse, it is often contrasted with fixed cost. While a fixed cost might be rent, a variable cost would be raw materials or direct labor. Misusing this term in a general context to mean any "changing price" would be a register error, as it specifically refers to the relationship between cost and production volume.
Meanings
Examples
The company needs to reduce its variable cost to stay competitive.
Raw materials are the primary variable cost for this factory.
We should calculate the variable cost per unit before setting the price.
If we double production, our variable cost will also double.
I wonder if we can find a cheaper supplier to lower the variable cost.
Our variable cost is too high compared to the industry average.
How does the variable cost change when we switch to automated packaging?
The total expenditure consists of a fixed monthly rent and a fluctuating variable cost.