variable costs
[ˈvɛriəbəl ˈkɔsts]
noun
custos variáveis
1. Business expenses that change in proportion to the level of production or sales output
The company's variable costs increased as production volume doubled.
Os custos variáveis da empresa aumentaram conforme o volume de produção dobrou.
2. Operating costs that fluctuate based on business activity rather than remaining constant
Raw materials and labor are typical examples of variable costs.
Matérias-primas e mão de obra são exemplos típicos de custos variáveis.
Variable costs are a fundamental concept in business accounting in both the USA and Brazil. Understanding the distinction between variable and fixed costs is essential for financial planning, pricing strategies, and profitability analysis in both markets.
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