Variable Cost
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MS: Kos Berubah · EN: Variable Cost · ZH: 变动成本
Meaning
Variable cost is a cost whose total amount changes directly in line with the level of production or sales. Examples are raw material costs and piece-rate wages. When production rises, total variable cost rises, but the variable cost per unit usually stays the same.
Example
Segar Water Factory uses RM2 of materials for each bottle. If it produces 1,000 bottles, variable cost is RM2,000; if 2,000 bottles, variable cost becomes RM4,000.
Source: DSKP KSSM Prinsip Perakaunan Tingkatan 5