Login or register (free and only takes a few minutes) to participate in this question.You will also have access to many other tools and opportunities designed for those who have language-related jobs (or are passionate about them). Participation is free and the site has a strict confidentiality policy. English to Japanese translations [Non-PRO]
Marketing - Advertising / Public Relations | | English term or phrase: due to AAA's ability to leverage fixed overhead costs | The gross profit margin increased from 25 percent for calendar year 2009 to 30 percent for calendar year 2010, primarily due to AAA's ability to leverage fixed overhead costs due to the 50 percent increase in net sales when comparing calendar year 2010 to calendar year 2009, partially offset by annual customer price reductions
が全文です。
固定間接費の活用できるAAAの能力 だと直訳すぎます。固定間接費が十分あったから、それから充てたということは理解できるのですが。 |
| reeishimiKudoZ activityQuestions: 267 (none open) ( 9 without valid answers) ( 14 closed without grading) Answers: 0
| Local time: 21:05
|
| | Japanese translation:AAAが有する固定間接費のレバレッジ力のため | Explanation:
この文脈は、企業の経営レバレッジ（限界利益÷営業利益）が高いために、営業面での増益効果またはオペレーティングレバレッジ効果（operating leverage effect）が大きく、したがって売上総利益率 (gross profit margin) が増加した、という典型的な状況にある場合の記述だと思います。固定間接費の高い企業は純売上高（net sales）を伸ばすことにより、売上総利益率が上がるという説明が以下のリンクに出ています。便宜のため、その部分を抜粋します。http://www.fool.com/investing/general/2010/08/19/a-look-at-o...
How operating leverage moves a business
Do you know what the cost structure of your favorite company looks like -- or why it matters?
Understanding the relationship between fixed and variable costs is an important part of determining a company's operating leverage -- how changes in sales, relative to a company's cost structure, can power (or deflate) the business. We care about operating leverage here at MDP because it makes a big difference in a company's earnings power and potential free cash flow growth, especially as the world's economic health changes. But before we dig deeper into this important metric, let's take a step back and define our terms:
• Fixed costs: Often referred to as overhead, these include things like lease payments on factories and executive salaries -- basically, expenses that don't change even as production or sales change.
• Variable costs: These expenses do change as sales activity changes. Think raw materials, packaging, and hourly labor directly involved in making or selling products.
• Operating leverage: This is the relationship between a company's fixed and variable costs. The higher a company's fixed costs compared with its variable costs, the higher its operating leverage.
Retailers and labor-intensive industries such as restaurants and accounting companies have low operating leverage, while tech companies, utilities, and airlines have high operating leverage.
質問の “due to AAA's ability to leverage fixed overhead costs” の訳出方法としては、”financial ability” が「財力」と訳されるように（http://ejje.weblio.jp/content/ability）、“AAA’s ability to leverage” は「AAAの有するレバレッジ力」（読み: りょく）のように表現でき、全体として、「AAAが有する固定間接費のレバレッジ力のため（が原因で/の結果）」となります。
|
| Selected response from:
 tulip bubble
Local time: 14:05
| Grading comment 勉強になりました
4 KudoZ points were awarded for this answer |
| |
| Summary of reference entries provided | | FYI | |
| Discussion entries: 0 |
|---|
Automatic update in 00:
|
4 hrs confidence:   | due to aaa's ability to leverage fixed overhead costs AAAが有する固定間接費のレバレッジ力のため
Explanation:
この文脈は、企業の経営レバレッジ（限界利益÷営業利益）が高いために、営業面での増益効果またはオペレーティングレバレッジ効果（operating leverage effect）が大きく、したがって売上総利益率 (gross profit margin) が増加した、という典型的な状況にある場合の記述だと思います。固定間接費の高い企業は純売上高（net sales）を伸ばすことにより、売上総利益率が上がるという説明が以下のリンクに出ています。便宜のため、その部分を抜粋します。http://www.fool.com/investing/general/2010/08/19/a-look-at-o...
How operating leverage moves a business
Do you know what the cost structure of your favorite company looks like -- or why it matters?
Understanding the relationship between fixed and variable costs is an important part of determining a company's operating leverage -- how changes in sales, relative to a company's cost structure, can power (or deflate) the business. We care about operating leverage here at MDP because it makes a big difference in a company's earnings power and potential free cash flow growth, especially as the world's economic health changes. But before we dig deeper into this important metric, let's take a step back and define our terms:
• Fixed costs: Often referred to as overhead, these include things like lease payments on factories and executive salaries -- basically, expenses that don't change even as production or sales change.
• Variable costs: These expenses do change as sales activity changes. Think raw materials, packaging, and hourly labor directly involved in making or selling products.
• Operating leverage: This is the relationship between a company's fixed and variable costs. The higher a company's fixed costs compared with its variable costs, the higher its operating leverage.
Retailers and labor-intensive industries such as restaurants and accounting companies have low operating leverage, while tech companies, utilities, and airlines have high operating leverage.
質問の “due to AAA's ability to leverage fixed overhead costs” の訳出方法としては、”financial ability” が「財力」と訳されるように（http://ejje.weblio.jp/content/ability）、“AAA’s ability to leverage” は「AAAの有するレバレッジ力」（読み: りょく）のように表現でき、全体として、「AAAが有する固定間接費のレバレッジ力のため（が原因で/の結果）」となります。
| | | |
| | Login to enter a peer comment (or grade) |
|
| | | | X Sign in to your ProZ.com account... | | | | |
| KudoZ™ translation helpThe KudoZ network provides a framework for translators and others to assist each other with translations or explanations of terms and short phrases. See also: Search millions of term translations  |
The translation workplace 
