Japanese term (edited): �Œ��̕ϓ��

変動費 is normally translated as "variable costs" hence variabilis[z]ation of costs.

E.g.
http://www.cpb.nl/nl/cpbreport/2000_4/s3_1.pdf

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Note added at 16 hrs 4 mins (2005-02-04 09:52:09 GMT)
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FIXED COSTS are operating expenses that are incurred to provide facilities and organization that are kept in readiness to do business without regard to actual volumes of production and sales. Fixed costs remain relatively constant until changed by managerial decision. Within general limits they do not vary with business volume. Examples of fixed costs consist of rent, property taxes, and interest expense.
VARIABLE COSTS are those costs associated with production that changes directly with the amount of production, e.g.,the direct material or labor required to complete the build or manufacturing of a product.
(http://www.ventureline.com/glossary.asp)

Fixed costs: Costs that remain constant, regardless of sales or manufacturing volume. For example, if the cost of floor space rental, general managers salaries, and janitorial services, do not change with volume, they are fixed costs. Fixed costs contrast with variable costs.
Variable costs: The component of a company¥'s or product¥'s cost that varies in direct proportion to the quantity produced or sold. In general, it is the incremental cost of producing or selling one more unit. Variable costs contrast with fixed costs.
(http://www.solutionmatrix.com/encyclopedia.html)

Another reason mentioned by Consignia is ¥"Cost variabilisation¥" which we take to mean the conversion of ¥"Fixed¥" costs to ¥"Variable¥" costs. Most of Romec¥'s costs relate to paying people and presumably the only reason for making such costs more variable is to reduce them. The basic assumption in that case seems to be that the JV will either employ fewer people or it will pay existing people less money. CWU would be interested in any alternative interpretation.


企業は同時に、多大のコストを占める人件費の変動費化も本格化させた。人員削減に始まり、派遣社員・アルバイトによる代替、成果主義という名の報酬削減、退職金廃止等々すべて経費の固定化を回避する動きである。この結果、終身雇用システムは形骸（けいがい）化し、雇用の流動化が始まった。
(http://www.asahi.com/money/column/TKY200411120222.html)

人件費の削減及び人件費の変動費化による好不況への柔軟な対応（固定費の変動費化）
(http://www.npcsystem.com/logistics/)

As I understand it, the personnel costs had been fixed however the company did according to a scale. What this company is trying to do is to restructure that in order to reflect the business/sales volume so that such can be considered as ¥"variable costs¥" which do reflect the business environment.

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Note added at 16 hrs 15 mins (2005-02-04 10:02:32 GMT)
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The URL for the third item on the list is http://www.manchesterpower.co.uk/r16.htm

lowering the neuter point through a variabilisation of fixed costs and peculiarly the reduction of personnel expenditures
(http://www.gifondal.com/eng/perspectives.html)

The French are using the term too!
Gains sur la modification de la structure des co