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variable cost factor
[/ˈvɛriəbəl kɔst ˈfæktər/]
noun
pl: variable cost factors
fator de custo variável
1.
An element or component in cost accounting that changes in proportion to the level of production or business activity
Labor wages are a key variable cost factor in manufacturing operations.
Os salários trabalhistas são um fator de custo variável importante nas operações de manufatura.
2.
A multiplier or coefficient used to adjust variable costs based on changing conditions or production volumes
The company adjusted the variable cost factor to reflect increased raw material prices.
A empresa ajustou o fator de custo variável para refletir o aumento dos preços das matérias-primas.
Synonyms
variable cost component
cost driver
variable expense factor
cost multiplier
Antonyms
fixed cost factor
constant cost factor
overhead factor
Regional Variations
General Brazilian
fator de custo variável
Standard usage in business and accounting contexts
São Paulo
fator de custo variável
Common in corporate and financial environments
Portugal
factor de custo variável
European Portuguese business terminology
Related Idioms & Phrases
scale with production
direct cost relationship
volume-dependent expenses
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