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B1 noun #6,000 most common 10 min read

原価

genka Top 6,000

Practice it Examples Notes & Tips 原価 in 30 Seconds

Explanation 原価 in your Level:

At the A1 level, the concept of 'cost price' is very basic. Learners might encounter it in simple scenarios related to buying and selling items in a shop. The focus would be on understanding that an item has a price to buy it. For example, a child might point to a toy and ask "How much?" and the adult might explain "It costs X yen." The idea of 'cost price' as a business term is not relevant here. The language used would be extremely simple, involving basic numbers and nouns for objects. Sentences would be short and direct, like 'This costs money.' or 'It's not free.' The emphasis is on the transactional aspect of acquiring something for a certain amount. There's no consideration of profit or production. The word 'cost' might be introduced through simple phrases like 'This costs Y.' The focus is on the exchange of money for goods. For instance, a learner might see a price tag and understand that the number on it represents the amount they need to pay. The word 原価 itself would likely not be introduced at this level, but the underlying concept of 'how much something costs' would be present in very rudimentary forms. The learning would be about recognizing prices and the act of paying. Simple dialogues might involve asking for the price of an item. The notion of 'cost' is purely from the consumer's perspective, not a business's.

At the A2 level, learners can begin to understand the concept of 'cost' in a slightly more structured way, moving beyond just simple price tags. They might learn phrases like "How much does this cost?" (これはいくらですか？ - Kore wa ikura desu ka?) and understand that there's an amount of money associated with an item. In a very simplified business context, they might encounter the idea that a shop buys things to sell them. For example, they might learn that a shop owner bought a t-shirt for a certain amount and sells it for a higher amount. This introduces the idea of a difference between what the shop pays and what the customer pays. The word 原価 itself might be introduced, but with a very basic explanation, such as "the price the shop paid." Sentences might involve simple comparisons, like "This is cheaper than that." or "The shop's price is higher than what they paid." Learners might also start to understand that businesses need to make money. They might hear phrases like "The shop needs to earn money." The focus is still on concrete transactions and observable prices. The idea of production costs is not yet a primary concern. The language remains simple, with short sentences and common vocabulary. The concept of 原価 is introduced as the "shop's buying price." For example, 「お店はこれを500円で買いました。」 (Omise wa kore o gohyaku-en de kaimashita. - The shop bought this for 500 yen.) This is the fundamental understanding of cost at this level.

At the B1 level, learners can grasp the meaning of 原価 (genka) as "cost price" in a more business-oriented context. They understand that it refers to the expenses a business incurs to produce or acquire a product before selling it. This includes costs like raw materials and labor. They can differentiate it from the selling price (販売価格 - hanbai kakaku) and understand that the difference between the two is profit. Sentences at this level might involve discussing business operations, pricing strategies, and basic financial concepts. For example, a learner can understand sentences like: 「この商品の原価は材料費と人件費を合わせたものです。」 (Kono shōhin no genka wa zairyōhi to jinkenhi o awaseta mono desu. - The cost price of this product is the sum of material costs and labor costs.) They can also understand discussions about reducing costs: 「原価を下げるために、新しいサプライヤーを探しています。」 (Genka o sageru tame ni, atarashii sapuraiyā o sagashite imasu. - We are looking for new suppliers to lower the cost price.) Learners can comprehend news articles or simple business reports that mention 原価. They can also use the word themselves in discussions about hypothetical business scenarios or when talking about the economics of products. The nuance that 原価 can sometimes include allocated overhead costs might be introduced, but the primary focus remains on direct production expenses. The concept of profit margin becomes clearer as the difference between 原価 and selling price.

At the B2 level, learners have a solid understanding of 原価 (genka) and can use it in more complex discussions. They grasp that 原価 encompasses direct costs (materials, labor) and can also understand the concept of allocated indirect costs (overhead) that might be included depending on accounting practices. They can analyze the impact of changes in 原価 on a company's profitability and competitive pricing. Learners can comprehend detailed business reports, economic analyses, and industry-specific articles that heavily feature the term. They can discuss strategies for cost management, such as optimizing supply chains or improving production efficiency to reduce 原価. Sentences might involve comparative analysis: 「競合他社と比較して、当社の原価構造はより効率的です。」 (Kyōgō tasha to hikaku shite, tōsha no genka kōzō wa yori kōritsu-teki desu. - Compared to competitors, our cost structure is more efficient.) They can also understand discussions about fluctuating costs: 「原材料価格の変動が原価に与える影響を分析する必要があります。」 (Genzairyō kakaku no hendō ga genka ni ataeru eikyō o bunseki suru hitsuyō ga arimasu. - It is necessary to analyze the impact of raw material price fluctuations on the cost price.) Learners can effectively use terms like 原価割れ (genka ware - selling below cost) and understand the strategic implications of such actions. They can participate in debates or discussions about pricing strategies, market competitiveness, and financial performance, using 原価 as a key reference point.

At the C1 level, learners possess a nuanced and comprehensive understanding of 原価 (genka). They can differentiate between various methods of calculating cost price, such as absorption costing versus variable costing, and understand how these affect financial reporting and decision-making. They are adept at analyzing the strategic implications of cost management, recognizing how changes in 原価 can influence market positioning, competitive advantage, and long-term profitability. Learners can engage with highly specialized texts, including academic papers on cost accounting, financial statements, and complex economic forecasts that meticulously detail cost structures. They can articulate the relationship between 原価, value, and pricing strategies in sophisticated ways. For instance, they can discuss how a company might strategically price a product slightly above its 原価 to signal premium quality or brand value. They can also analyze the impact of global supply chain dynamics, technological advancements, and regulatory changes on a company's 原価. Discussions might involve complex scenarios like outsourcing decisions, make-or-buy analyses, and the impact of economies of scale on unit costs. The term 原価 is used fluently in discussions about financial risk, investment appraisal, and business valuation. Learners can critically evaluate claims about cost reductions and understand the potential trade-offs involved. They can also explain the ethical considerations related to cost manipulation or aggressive cost-cutting measures that might impact product quality or labor conditions. For example, a C1 learner could discuss the ethical dilemma of lowering production costs by using cheaper, potentially less safe, materials.

At the C2 level, learners demonstrate an expert-level command of 原価 (genka). They understand its theoretical underpinnings in microeconomics and managerial accounting, including concepts like marginal cost, average cost, and economies of scale. They can critically evaluate sophisticated cost accounting methodologies and their implications for strategic business decisions. Learners can engage in high-level discourse, contributing to debates on financial strategy, corporate governance, and economic policy where cost structures are a central theme. They can analyze complex case studies involving multinational corporations, intricate financial instruments, and global market dynamics, always with a keen eye on how 原価 influences these factors. They can synthesize information from diverse sources, including financial reports, market research, and economic literature, to form well-reasoned judgments about cost efficiency, pricing power, and competitive sustainability. For example, a C2 learner could analyze how a company's specific 原価 structure provides a sustainable competitive advantage in a mature industry or how innovations in production technology are fundamentally altering traditional cost calculations. They can also discuss the philosophical and theoretical aspects of cost, such as the concept of opportunity cost and its relationship to economic decision-making. Their understanding extends to the historical evolution of cost accounting principles and the future trends shaping cost management in the digital age. They can explain the nuances of different costing systems (e.g., Activity-Based Costing) and their practical applications in diverse business environments. Their command of the term is so profound that they can anticipate the implications of cost changes on a wide array of business metrics and market behaviors.

Practice it Examples Notes & Tips

原価 in 30 Seconds

原価 (genka) means "cost price," the expense to produce or acquire something.
It's crucial for businesses to set selling prices and calculate profits.
Includes materials, labor, and sometimes overhead.
Different from selling price (販売価格).

The Japanese word 原価 (genka) translates directly to "cost price" or "prime cost" in English. It is a crucial term in business, economics, and accounting, referring to the original expense incurred to produce or acquire a product or service. Think of it as the bare minimum amount of money a company spends before they can even consider selling something. This includes the cost of raw materials, direct labor involved in making the item, and sometimes other direct costs associated with production. It's the foundation upon which a selling price is built. Businesses need to know their 原価 to set profitable prices, manage their expenses, and understand their financial performance. For example, a bakery will calculate the 原価 of a loaf of bread by adding up the cost of flour, yeast, water, electricity for the oven, and the wages of the baker. This figure is essential for them to decide how much to charge for that loaf to make a profit. Similarly, a clothing manufacturer calculates the 原価 of a shirt by considering the fabric, thread, buttons, and the labor of the seamstresses. This understanding of 原価 is not limited to manufacturing; it applies to services as well. A consulting firm might consider the salaries of their consultants and the office expenses as part of the 原価 for their services. In everyday conversation, you might hear people discussing the 原価 of goods when talking about market prices, inflation, or the profitability of businesses. For instance, a news report might mention that the 原価 of oil has increased, leading to higher prices at the pump. Or, a consumer might wonder about the 原価 of a luxury item to understand the markup. It's a fundamental concept for anyone interested in how businesses operate and how prices are determined in the economy. Without a clear understanding of 原価, it's impossible to accurately assess profit margins or make informed business decisions. It's the starting point for all financial calculations related to sales and profitability.

この製品の原価はいくらですか？

Direct Costs: These are costs directly tied to producing a product, like raw materials and labor.
Indirect Costs: These are costs not directly tied to a single product, like factory rent or utilities, which can sometimes be included in 原価.
Profit Margin: The difference between the selling price and the 原価, representing the profit made.

Using 原価 (genka) in sentences is straightforward once you understand its meaning. It typically appears in contexts related to business, economics, pricing, and manufacturing. You'll often see it followed by particles like は (wa), が (ga), or を (o), depending on its grammatical function in the sentence. For instance, when stating the cost price, you might say: 「この商品の原価は100円です。」 (Kono shōhin no genka wa hyaku-en desu. - The cost price of this product is 100 yen.) Here, 原価 is the subject. You might also use it when asking about the cost price: 「この原価はいくらですか？」 (Kono genka wa ikura desu ka? - How much is this cost price?) In this case, it's also acting as the subject. When referring to the act of calculating or understanding the cost price, you might use it with verbs like 計算する (keisan suru - to calculate) or 把握する (haaku suru - to grasp/understand): 「原価を正確に計算することが重要です。」 (Genka o seikaku ni keisan suru koto ga jūyō desu. - Accurately calculating the cost price is important.) Here, 原価 is the direct object of 計算する. Businesses often aim to reduce their 原価 to increase profitability: 「原価削減は企業の利益を増やす鍵です。」 (Genka sakugen wa kigyō no rieki o fuyasu kagi desu. - Cost reduction is key to increasing a company's profit.) In this sentence, 原価 is part of the compound noun 原価削減 (genka sakugen - cost reduction). You'll frequently encounter it in discussions about pricing strategies: 「原価割れしないように価格を設定する必要があります。」 (Genka ware shinai yō ni kakaku o settei suru hitsuyō ga arimasu. - It is necessary to set prices so as not to fall below the cost price.) This phrase, 原価割れ (genka ware), literally means "breaking the cost price," implying selling at a loss. When discussing the composition of the cost price, you might say: 「原価には材料費と人件費が含まれます。」 (Genka ni wa zairyōhi to jinkenhi ga fukumaremasu. - The cost price includes material costs and labor costs.) Here, 原価 is the topic being explained. When comparing prices or costs, you might use it in comparative sentences: 「競合他社よりも原価が低い。」 (Kyōgō tasha yori mo genka ga hikui. - The cost price is lower than that of competitors.) The context will usually make it clear whether you are referring to the cost of producing something, the cost of acquiring it, or the overall expenses associated with it.

新しいデザインの原価を計算しています。

You'll frequently encounter the term 原価 (genka) in various real-world situations, primarily within business and economic discussions. News reports are a common place to hear it, especially when discussing market trends, inflation, or the financial health of companies. For instance, a financial news segment might analyze how rising raw material prices are increasing the 原価 for manufacturers, leading to potential price hikes for consumers. Economic analyses often use 原価 to explain pricing strategies and profit margins. You might hear economists discussing how companies are trying to lower their 原価 to remain competitive. In business meetings, especially in departments like finance, accounting, procurement, and sales, 原価 is a daily topic. Managers will discuss the 原価 of new products, strategies to reduce manufacturing costs, or the impact of supply chain fluctuations on their 原価. For example, a purchasing manager might report on efforts to find cheaper suppliers to lower the 原価 of components. Sales teams will need to understand the 原価 to set appropriate selling prices and ensure profitability. They might say, "We cannot sell this product below its 原価." In retail, discussions about pricing often revolve around 原価. Store owners and buyers need to know the cost price of goods they purchase from wholesalers to determine their retail prices. They might analyze whether a particular item is selling well relative to its 原価. In manufacturing settings, engineers and production managers are constantly concerned with the 原価 of production. They might discuss optimizing processes to reduce waste and thereby lower the 原価 of each unit produced. For example, a factory supervisor might state, "We need to find a way to reduce the 原価 of this assembly line." Even in everyday conversations among people interested in business or economics, the concept of 原価 can arise. Someone might comment on the perceived high price of a product and speculate about its actual 原価. For instance, "I wonder what the 原価 of this smartphone really is." Educational materials, textbooks, and lectures on business, economics, and accounting will extensively use and explain 原価. It's a fundamental concept taught to students in these fields.

テレビで、商品の原価について話していました。

When learning Japanese, learners might make a few common mistakes when using or understanding the word 原価 (genka). One of the most frequent errors is confusing 原価 with 販売価格 (hanbai kakaku), which means "selling price." 原価 is the cost to produce, while 販売価格 is the price at which it's sold to the customer. A learner might mistakenly use 原価 when they intend to ask about or refer to the price a customer pays. For example, saying 「この原価は500円です」 when they mean the selling price is 500 yen. Another common slip-up is not fully grasping the scope of what 原価 includes. While it primarily refers to direct costs like materials and labor, some might incorrectly assume it only covers raw materials and overlook labor or manufacturing overhead. This can lead to inaccurate cost calculations or discussions. For instance, if someone calculates the 原価 of a T-shirt based only on the fabric cost and not the sewing labor, their understanding would be incomplete. A subtler mistake involves the nuance of indirect costs. Depending on the accounting practice, certain indirect costs (like factory rent or utilities) might be allocated to the 原価. Learners might not be aware of this and might assume 原価 strictly means only direct, easily traceable expenses. Therefore, when discussing specific accounting methods, their use of 原価 might be too narrow. Pronunciation errors, though less about meaning, can also hinder understanding. Mispronouncing the 'n' sound or stressing the wrong syllable might make it difficult for native speakers to understand what is being communicated. For example, saying 'gen-ka' with equal stress on both syllables instead of emphasizing 'gen'. Another potential error is using 原価 in contexts where it's not appropriate. For example, using it for personal expenses that aren't related to a business's production or acquisition costs. While a personal purchase has a cost, it's not typically referred to as 原価 in the business sense. Finally, some learners might struggle with the compound word 原価割れ (genka ware), meaning to sell below cost. They might understand 原価 and 割れ separately but not grasp the combined idiomatic meaning, leading to awkward phrasing or misunderstanding when this phrase appears.

「原価」と「販売価格」を混同しないように注意しましょう。

Understanding 原価 (genka) is enhanced by comparing it with similar or related terms. The most direct contrast is with 販売価格 (hanbai kakaku), meaning "selling price." While 原価 is the cost to produce or acquire, 販売価格 is the price at which the product is sold to the customer. The difference between these two is the profit margin. For example, if the 原価 of a shirt is 1000 yen and the 販売価格 is 2000 yen, the profit is 1000 yen. Another related term is 仕入れ値 (shiirene), which means "purchase price" or "wholesale price." This is often used interchangeably with 原価 when a business is buying finished goods rather than manufacturing them. If a shop buys bags from a supplier, the 仕入れ値 they pay is essentially their 原価 for those bags. However, 仕入れ値 might sometimes imply just the price paid to the supplier, whereas 原価 can be a broader term encompassing manufacturing costs if the business produces its own goods. 費用 (hiyou) is a more general term for "cost" or "expense." This can include all sorts of business expenses, not just the direct cost of producing a good. For instance, marketing expenses, administrative salaries, and rent are all 費用, but they are not always directly included in the 原価 unless allocated as overhead. So, while 原価 is a specific type of 費用, not all 費用 are 原価. For example, the cost of advertising a product is a 費用, but it's typically not part of the product's 原価. 経費 (keihi) is another general term for "expenses" or "overhead costs," very similar to 費用. It often refers to the operational costs of a business. Again, 原価 is a subset of 経費, focusing on the cost of goods sold. In some contexts, especially for services, サービス料 (sābisu ryō - service fee) or 手数料 (tesūryō - commission/fee) might be used, but these relate more to the price charged for the service rather than the cost of providing it. The key distinction with 原価 is its focus on the *input* cost for production or acquisition.

原価 (Genka): Cost price; the direct cost to produce or acquire a product. Includes raw materials, direct labor, and sometimes overhead.
販売価格 (Hanbai Kakaku): Selling price; the price at which a product is sold to the customer. Selling Price = Cost Price + Profit.
仕入れ値 (Shiirene): Purchase price; wholesale price. Often used for goods bought from suppliers, essentially the business's cost price.
費用 (Hiyou): Cost, expense. A general term for all expenditures, including operating costs, marketing, etc.
経費 (Keihi): Expenses, overhead. Similar to 費用, often referring to operational costs.

原価と販売価格の違いを理解することが大切です。

How Formal Is It?

Fun Fact

The kanji 原, meaning 'origin,' is often used in words related to fundamental concepts, like 原理 (genri - principle) or 原爆 (genbaku - atomic bomb, literally 'original bomb'). This reinforces the idea of 'starting point' or 'base.' The kanji 価, meaning 'price,' is also found in words like 物価 (bukka - commodity prices) and 定価 (teika - list price).

Pronunciation Guide

UK /ɡen.ka/

US /ɡen.kɑ/

The stress is on the first syllable, 'gen'.

Rhymes With

enka banka sanka honka shinka

Common Errors

Mispronouncing the 'n' sound, making it too strong or too weak.
Putting too much stress on the second syllable, 'ka'.
Confusing the pronunciation with similar-sounding words.

Difficulty Rating

Reading 3/5

At B1, learners can understand the basic meaning of 原価 in texts related to business and economics. They can follow simple explanations of costs and pricing. Complex financial reports or highly technical accounting texts would still be challenging.

Writing 3/5

B1 learners can use 原価 in simple sentences to describe costs. Constructing complex sentences or using it in nuanced business contexts might require more practice.

Speaking 3/5

B1 learners can pronounce and use 原価 in basic conversations about prices and costs. They might struggle with rapid speech or highly specialized vocabulary related to accounting.

Listening 3/5

B1 learners can understand 原価 when spoken clearly in standard contexts like news reports or simple business explanations. They might miss it in fast-paced conversations or if it's part of a complex sentence.

What to Learn Next

Prerequisites

値段 (nedan - price) いくら (ikura - how much) 買う (kau - to buy) 売る (uru - to sell) お金 (okane - money) 会社 (kaisha - company) 作る (tsukuru - to make)

Learn Next

販売価格 (hanbai kakaku - selling price) 利益 (rieki - profit) 費用 (hiyou - expense) 経費 (keihi - overhead) 原価率 (genka-ritsu - cost ratio) 原価計算 (genka keisan - cost accounting)

Advanced

製造原価 (seizō genka - manufacturing cost) 変動費 (hendō hi - variable cost) 固定費 (kotei hi - fixed cost) 間接費 (kansetsu hi - indirect cost) 損益計算書 (son'eki keisan-sho - income statement)

Grammar to Know

The particle 'は' (wa) is often used to mark '原価' as the topic when stating its value or properties.

この本の原価は、1000円です。 (Kono hon no genka wa, sen-en desu.)

The particle 'を' (o) is used when '原価' is the direct object of a verb like 'calculate' or 'reduce'.

私たちは原価を削減しなければなりません。 (Watashitachi wa genka o sakugen shinakereba narimasen.)

Compound nouns involving '原価' are common, such as '原価計算' (cost accounting) or '原価削減' (cost reduction).

新製品の原価計算はまだ完了していません。 (Shinseihin no genka keisan wa mada kanryō shite imasen.)

The phrase '～割れ' (ware) attached to '原価' creates the idiomatic expression '原価割れ' (selling below cost).

赤字覚悟でも原価割れで売るしかない状況です。 (Akaji kaku-go demo genka ware de uru shika nai jōkyō desu.)

When discussing the components of '原価', prepositions like 'と' (to - and) and 'で' (de - by/with) are used.

原価は材料費と人件費で構成されています。 (Genka wa zairyōhi to jinkenhi de kōsei sarete imasu.)

Examples by Level

これ、いくら？

This, how much?

いくら is used to ask 'how much'.

これはお金がかかります。

This costs money.

～がかかります means 'it costs ~'.

それ、やすいね。

That's cheap.

やすい means 'cheap'.

高いです。

It's expensive.

高い means 'expensive'.

お店で買いました。

I bought it at the shop.

買いました is the past tense of 買う (to buy).

これはいくらで売っていますか？

How much is this sold for?

売っていますか is asking 'is it being sold for?'

お金を払います。

I will pay money.

払います means 'to pay'.

これは無料ですか？

Is this free?

無料 means 'free'.

このTシャツはいくらですか？

How much is this T-shirt?

Tシャツ is 'T-shirt'.

お店の人はこれを500円で買いました。

The shop person bought this for 500 yen.

～で買いました indicates the price paid for an item.

これはいくらで買えますか？

How much can I buy this for?

買えます is the potential form of 買う (to buy).

この店はやすいです。

This shop is cheap.

やすい is used to describe prices.

もっと安いものを探しています。

I am looking for something cheaper.

もっと means 'more', and 安い combines with it to mean 'cheaper'.

これはいくらで売られていますか？

How much is this being sold for?

売られていますか is the passive form of 売る (to sell).

工場では、たくさんの人が働いています。

In the factory, many people are working.

工場 means 'factory'.

このパンはいくらですか？

How much is this bread?

パン means 'bread'.

この製品の原価は1000円です。

The cost price of this product is 1000 yen.

製品 (seihin) means 'product'.

材料費と人件費を合わせると、原価がわかります。

When you combine material costs and labor costs, you understand the cost price.

材料費 (zairyōhi) means 'material costs', 人件費 (jinkenhi) means 'labor costs'.

利益を出すためには、原価を抑える必要があります。

To make a profit, it is necessary to suppress the cost price.

利益 (rieki) means 'profit', 抑える (osaeru) means 'to suppress/control'.

この商品の原価はいくらですか？

How much is the cost price of this product?

いくらですか is a polite way to ask 'how much is it?'

新しい工場では、原価削減を目指しています。

In the new factory, we are aiming for cost price reduction.

削減 (sakugen) means 'reduction'.

これは原価割れで売ることはできません。

We cannot sell this below the cost price.

原価割れ (genka ware) means 'selling below cost'.

製造原価は、直接費と間接費で構成されます。

Manufacturing cost price is composed of direct costs and indirect costs.

製造 (seizō) means 'manufacturing'.

このビジネスの原価構造を分析しましょう。

Let's analyze the cost structure of this business.

構造 (kōzō) means 'structure'.

原材料価格の高騰が、当社の原価に大きな影響を与えています。

The soaring prices of raw materials are having a significant impact on our company's cost price.

高騰 (kōtō) means 'soaring/sharp rise'.

効率的な生産プロセスを導入することで、原価を大幅に削減できる見込みです。

By introducing efficient production processes, we expect to significantly reduce the cost price.

効率的 (kōritsu-teki) means 'efficient'.

競合製品と比較して、我々の原価競争力は依然として高いです。

Compared to competing products, our cost price competitiveness remains high.

競争力 (kyōsō-ryoku) means 'competitiveness'.

このプロジェクトの原価計算には、間接費の配賦方法も考慮に入れる必要があります。

When calculating the cost price for this project, it is necessary to also consider the method of allocating indirect costs.

配賦 (haifu) means 'allocation'.

長引く不況により、多くの企業が原価割れのリスクに直面しています。

Due to the prolonged recession, many companies are facing the risk of selling below cost price.

不況 (fukyō) means 'recession'.

サプライチェーンの最適化は、原価管理における重要な戦略です。

Optimization of the supply chain is an important strategy in cost price management.

最適化 (saitekika) means 'optimization'.

我々の目標は、製品の品質を維持しつつ、原価を最小限に抑えることです。

Our goal is to minimize the cost price while maintaining product quality.

最小限に抑える (saishōgen ni osaeru) means 'to minimize'.

その企業は、革新的な技術を用いて原価構造を劇的に改善しました。

That company dramatically improved its cost price structure using innovative technology.

劇的に (geki-teki ni) means 'dramatically'.

活動基準原価計算（ABC）を導入することで、製品ごとの真の原価をより正確に把握することが可能になります。

By introducing Activity-Based Costing (ABC), it becomes possible to grasp the true cost price for each product more accurately.

活動基準原価計算 (katsudō kijun genka keisan) is Activity-Based Costing.

グローバルなサプライチェーンの複雑化は、原価管理における新たな課題を提起しています。

The increasing complexity of global supply chains raises new challenges in cost price management.

複雑化 (fukuzatsu-ka) means 'complication/increasing complexity'.

当社の原価優位性は、垂直統合された生産プロセスとスケールメリットによって支えられています。

Our cost price advantage is supported by a vertically integrated production process and economies of scale.

優位性 (yūi-sei) means 'advantage/superiority'.

製品ライフサイクル全体を通じた原価最適化は、持続的な競争力維持のために不可欠です。

Cost price optimization throughout the entire product lifecycle is essential for maintaining sustained competitiveness.

ライフサイクル (raifu saikuru) means 'lifecycle'.

アウトソーシングの決定は、原価削減だけでなく、品質管理やリードタイムへの影響も考慮して行われるべきです。

The decision to outsource should be made considering not only cost price reduction but also the impact on quality control and lead time.

アウトソーシング (autasōshingu) means 'outsourcing'.

経済学的に見ると、原価は機会費用を含めた概念として捉えるべきです。

From an economic perspective, cost price should be understood as a concept including opportunity cost.

機会費用 (kikai hiyō) means 'opportunity cost'.

技術革新は、従来の原価計算モデルを根本的に変容させる可能性があります。

Technological innovation has the potential to fundamentally transform traditional cost price calculation models.

変容させる (hen'yō saseru) means 'to transform/change'.

企業の倫理的責任として、原価削減が製品の安全性や労働条件を犠牲にしないように配慮する必要があります。

As a corporate ethical responsibility, consideration must be given so that cost price reduction does not sacrifice product safety or working conditions.

倫理的責任 (rinri-teki sekinin) means 'ethical responsibility'.

限界費用と平均費用曲線に基づき、企業の原価構造の最適点を特定することは、生産量決定における重要な課題である。

Identifying the optimal point of a firm's cost price structure based on marginal cost and average cost curves is a crucial issue in determining production volume.

限界費用 (genkai hiyō) is marginal cost, 平均費用 (heikin hiyō) is average cost.

活動基準原価計算（ABC）の高度な適用は、複雑なバリューチェーンを持つ多国籍企業において、原価ドライバーの特定と管理を精密化する。

Advanced application of Activity-Based Costing (ABC) refines the identification and management of cost drivers in multinational corporations with complex value chains.

バリューチェーン (baryūchēn) is 'value chain'.

デジタル変革は、自動化とデータ分析の進展を通じて、従来の原価計算パラダイムを根本的に再構築しつつある。

Digital transformation is fundamentally reshaping the traditional cost price calculation paradigm through the advancement of automation and data analysis.

パラダイム (paradaimu) is 'paradigm'.

経済的効用の観点から、原価は単なる会計上の支出ではなく、資源配分の機会費用として捉えるべきである。

From the perspective of economic utility, cost price should be viewed not merely as accounting expenditure, but as the opportunity cost of resource allocation.

経済的効用 (keizai-teki kōyō) means 'economic utility'.

企業は、原価構造の持続可能性を評価する際に、環境負荷や社会的影響といった外部性を考慮に入れることが求められる。

When evaluating the sustainability of their cost price structure, companies are required to consider externalities such as environmental impact and social effects.

持続可能性 (jizoku kanōsei) means 'sustainability'.

スケールメリットの追求は、原価削減に寄与する一方で、市場の多様なニーズへの対応能力を低下させるリスクも伴う。

While the pursuit of economies of scale contributes to cost price reduction, it also carries the risk of diminishing the ability to respond to diverse market needs.

多様な (tayō na) means 'diverse/varied'.

イノベーションによる原価破壊は、既存産業のビジネスモデルを根底から覆す可能性を秘めている。

Cost price disruption through innovation holds the potential to overturn existing industry business models from their foundations.

破壊 (hakai) means 'destruction/disruption'.

現代の経営学においては、原価管理は単なるコスト削減策に留まらず、付加価値創造と戦略的競争優位性の構築に不可欠な要素と見なされている。

In modern management studies, cost price management is not limited to mere cost reduction measures but is considered an essential element for value creation and the construction of strategic competitive advantage.

付加価値 (fuka kachi) means 'added value'.

Common Collocations

原価計算

原価削減

原価割れ

製造原価

原価率

原価管理

原価高

原価低減

原価調査

原価構造

Common Phrases

原価はいくらですか？

— What is the cost price?

この商品の原価はいくらですか？これは利益を計算する上で重要です。 (Kono shōhin no genka wa ikura desu ka? Kore wa rieki o keisan suru ue de jūyō desu.) (What is the cost price of this product? This is important for calculating profit.)

原価を削減する

— To reduce the cost price.

私たちは、より安価な材料を使用して原価を削減しようとしています。 (Watashitachi wa, yori kanka na zairyō o shiyō shite genka o sakugen shiyō to shite imasu.) (We are trying to reduce the cost price by using cheaper materials.)

原価割れしない

— Not to sell below cost price.

この価格設定は、原価割れしないように慎重に計算されました。 (Kono kakaku settei wa, genka ware shinai yō ni shinchō ni keisan saremashita.) (This pricing was carefully calculated so as not to sell below cost price.)

原価率が高い

— The cost price ratio is high.

この業界では、原価率が高い傾向があります。 (Kono gyōkai de wa, genka-ritsu ga takai keikō ga arimasu.) (In this industry, there is a tendency for the cost price ratio to be high.)

製造原価を計算する

— To calculate the manufacturing cost price.

新しい製品の製造原価を正確に計算することが、最初のステップです。 (Atarashii seihin no seizō genka o seikaku ni keisan suru koto ga, saisho no steppu desu.) (Accurately calculating the manufacturing cost price of a new product is the first step.)

原価管理を徹底する

— To thoroughly implement cost price management.

企業の持続的な成長のためには、原価管理を徹底することが不可欠です。 (Kigyō no jizoku-teki na seichō no tame ni wa, genka kanri o tettei suru koto ga fuketsu desu.) (Thorough cost price management is indispensable for the sustainable growth of a company.)

原価高騰の影響

— The impact of soaring cost prices.

原価高騰の影響で、多くの製品の価格が上昇しています。 (Genka kōtō no eikyō de, ōku no seihin no kakaku ga jōshō shite imasu.) (Due to the impact of soaring cost prices, the prices of many products are rising.)

原価構造の分析

— Analysis of the cost price structure.

我々は、競争力を強化するために、原価構造の分析を深める必要があります。 (Wareware wa, kyōsō-ryoku o kyōka suru tame ni, genka kōzō no bunseki o fukameru hitsuyō ga arimasu.) (We need to deepen the analysis of our cost price structure to strengthen our competitiveness.)

間接費を原価に含める

— To include indirect costs in the cost price.

会計基準によりますが、間接費を原価に含めるかどうかは異なります。 (Kaikei kijun ni yorimasu ga, kansetsuhi o genka ni fukumeru ka dō ka wa kotonarimasu.) (Depending on accounting standards, whether to include indirect costs in the cost price varies.)

原価ベースの価格設定

— Cost-based pricing.

原価ベースの価格設定は、リスクが少ないですが、市場での競争力を失う可能性もあります。 (Genka bēsu no kakaku settei wa, risuku ga sukunai desu ga, shijō de no kyōsō-ryoku o ushinau kanōsei mo arimasu.) (Cost-based pricing has less risk, but it also has the potential to lose market competitiveness.)

Often Confused With

原価 vs 販売価格

This is the selling price, the price a customer pays. 原価 is the cost to produce or acquire the item. The difference is profit.

原価 vs 仕入れ値

This is the purchase price, often used when buying finished goods. It's very similar to 原価 for retailers but can be broader than just the price paid.

原価 vs 費用

This is a general term for expenses. 原価 is a specific type of expense related to production or acquisition.

Idioms & Expressions

"原価割れ"

— To sell a product at a price lower than its cost price, resulting in a loss.

一時的に顧客を集めるために、原価割れで販売することもある。 (Ichiji-teki ni kokyaku o atsumeru tame ni, genka ware de hanbai suru koto mo aru.) (Sometimes, we sell at a loss (below cost price) to attract customers temporarily.)

Business/Sales

"原価償却"

— Amortization of cost; the process of gradually writing off the initial cost of an asset over its useful life. This is a financial accounting term related to cost recovery.

新しい機械の原価償却は、5年間で行われます。 (Atarashii kikai no genka shōkyaku wa, go-nenkan no aida ni okonawaremasu.) (The amortization of the new machine will be done over 5 years.)

Accounting/Finance

"原価吸収"

— Cost absorption; the process by which indirect costs are allocated to products or services. It's about how the costs are 'absorbed' into the final cost price.

完全原価計算では、すべての製造間接費が製品に原価吸収されます。 (Kanzen genka keisan de wa, subete no seizō kansetsuhi ga seihin ni genka kyūshū saremasu.) (In full costing, all manufacturing overheads are cost-absorbed into the products.)

Accounting

"原価積上げ方式"

— Cost-plus pricing method; a pricing strategy where a profit margin is added to the cost price.

原価積上げ方式は、計算が容易ですが、市場の需要を反映しにくいという欠点があります。 (Genka tsumiage hōshiki wa, keisan ga yōi desu ga, shijō no juyō o han'ei shihinikui to iu ketten ga arimasu.) (The cost-plus pricing method is easy to calculate, but it has the disadvantage of being difficult to reflect market demand.)

Business/Pricing

"変動原価"

— Variable cost; costs that change in proportion to the level of production or sales.

生産量が増加すると、変動原価も増加します。 (Seisan-ryō ga zōka suru to, hendō genka mo zōka shimasu.) (As production volume increases, variable costs also increase.)

Accounting/Economics

"固定原価"

— Fixed cost; costs that do not change with the level of production or sales within a relevant range.

家賃や人件費は、一般的に固定原価とみなされます。 (Yachin ya jinkenhi wa, ippan-teki ni kotei genka to minasaremasu.) (Rent and labor costs are generally considered fixed costs.)

Accounting/Economics

"直接原価"

— Direct cost; costs directly attributable to the production of a good or service, such as raw materials and direct labor. This is a component of the overall cost price.

直接原価は、製品の品質に直結するため、特に注意が必要です。 (Chokusetsu genka wa, seihin no shitsuhin ni chokketsu suru tame, tokuni chūi ga hitsuyō desu.) (Direct costs are directly linked to product quality, so special attention is needed.)

Accounting

"間接原価"

— Indirect cost; costs that cannot be directly traced to a specific product but are necessary for operations, such as factory overhead. These are often allocated to the cost price.

間接原価の配賦方法によって、製品の最終的な原価が変わってきます。 (Kansetsu genka no haifu hōhō ni yotte, seihin no saishū-teki na genka ga kawatte kimasu.) (The final cost price of a product changes depending on the method of allocating indirect costs.)

Accounting

"管理原価"

— Management cost; costs incurred for management and administrative functions. Often considered part of overhead or operating expenses rather than direct production cost.

管理原価の効率化は、企業の利益率向上に貢献します。 (Kanri genka no kōritsu-ka wa, kigyō no rieki-ritsu kōjō ni kōken shimasu.) (Improving the efficiency of management costs contributes to increasing a company's profit margin.)

Business Management

"原価計算基準"

— Cost accounting standards; the rules and principles followed in calculating cost prices.

国際的な原価計算基準に準拠することで、財務報告の信頼性が高まります。 (Kokusai-teki na genka keisan kijun ni junkyo suru koto de, zaimu hōkoku no shinrai-sei ga takamarimasu.) (Adhering to international cost accounting standards enhances the reliability of financial reporting.)

Accounting/Standards

Easily Confused

原価 vs 販売価格 (hanbai kakaku)

Both relate to the price of a product.

原価 is the cost to the seller, while 販売価格 is the price to the buyer. The goal is usually for 販売価格 to be higher than 原価 to make a profit.

このTシャツの原価は500円ですが、販売価格は1500円です。 (Kono T-shatsu no genka wa gohyaku-en desu ga, hanbai kakaku wa issen-gohyaku-en desu.)

原価 vs 仕入れ値 (shiirene)

Both refer to the price paid for goods.

仕入れ値 specifically refers to the price a business pays to purchase goods from a supplier. 原価 can be broader, including manufacturing costs if the business produces its own goods.

このバッグの仕入れ値は3000円でした。これが私たちの原価になります。 (Kono baggu no shiirene wa sanzen-en deshita. Kore ga watashitachi no genka ni narimasu.)

原価 vs 費用 (hiyou)

Both refer to costs or expenses.

費用 is a general term for all expenses a business incurs (e.g., rent, marketing, salaries). 原価 is a specific type of expense directly related to producing or acquiring the goods sold.

広告費用はかかりますが、製品の原価には通常含まれません。 (Kōkoku hiyō wa kakarimasu ga, seihin no genka ni wa tsūjō fukumaremasen.)

原価 vs 利益 (rieki)

Both are related to the financial outcome of sales.

原価 is the cost, while 利益 is the profit made after deducting the cost from the selling price. You can't have profit without covering the cost (原価).

原価を差し引いたものが利益です。 (Genka o sashihīta mono ga rieki desu.)

原価 vs 経費 (keihi)

Both refer to business expenses.

経費 is a broader term for operational expenses and overhead. 原価 specifically refers to the cost of goods sold. Some 経費 might be allocated to 原価 as overhead, but they are not the same.

オフィスの家賃は経費ですが、製品の原価とは区別されます。 (Ofisu no yachin wa keihi desu ga, seihin no genka to wa kubetsu saremasu.)

Sentence Patterns

これはいくらで買えますか？

このTシャツはいくらで買えますか？ (Kono T-shatsu wa ikura de kaemasu ka?)

Noun + の + 原価 + は + Amount + です。

この本の原価は1000円です。 (Kono hon no genka wa sen-en desu.)

原価 + を + 削減する。

私たちは原価を削減する必要があります。 (Watashitachi wa genka o sakugen suru hitsuyō ga arimasu.)

Noun + の + 原価 + に + 影響 + を + 与える。

原材料費の高騰が原価に大きな影響を与えています。 (Genzairyōhi no kōtō ga genka ni ōkina eikyō o ataete imasu.)

～ために、原価 + を + Verb。

競争力を維持するために、原価を管理しなければならない。 (Kyōsō-ryoku o iji suru tame ni, genka o kanri shinakereba naranai.)

Noun + の + 原価 + 構造 + の + 分析。

詳細な原価構造の分析が不可欠です。 (Shōsai na genka kōzō no bunseki ga fuketsu desu.)

Verb + こと + で + 原価 + が + Verb。

生産プロセスを最適化することで、原価を大幅に削減できる。 (Seisan purosesu o saitekika suru koto de, genka o ōhaba ni sakugen dekiru.)

Noun + の + 原価 + 計算 + モデル。

最新の原価計算モデルを導入する。 (Saishin no genka keisan moderu o dōnyū suru.)

Word Family

Nouns

原価 (genka) - cost price

原価計算 (genka keisan) - cost accounting

原価率 (genka-ritsu) - cost ratio

原価割れ (genka ware) - selling below cost

製造原価 (seizō genka) - manufacturing cost

How to Use It

frequency

High in business, economics, and manufacturing contexts.

Common Mistakes

Confusing 原価 with 販売価格 → Distinguish between cost and selling price.
原価 is the cost to produce/acquire. 販売価格 is the price sold to the customer. Selling price must be higher than cost price to make a profit.
Assuming 原価 only includes raw materials. → 原価 often includes direct labor and manufacturing overhead.
原価 is the total cost of production, not just the material cost. Labor and factory expenses are usually included.
Using 原価 for personal expenses. → Use 原価 in a business or production context.
原価 refers to the cost of producing or acquiring goods for a business. Personal expenses are generally referred to as 費用 (expenses).
Mispronouncing 'gen-ka'. → Pronounce 'gen-ka' with stress on 'gen'.
Incorrect stress or nasalization of 'n' can make the word hard to understand. Practice the pronunciation regularly.
Not understanding the meaning of 原価割れ. → Understand that 原価割れ means selling below cost price.
原価割れ signifies a loss on each sale. It's crucial to understand this concept to grasp business profitability.

Tips

Cost vs. Selling Price

Always remember that 原価 is the cost to make or buy something, while the selling price is what you charge the customer. The difference is profit.

Components of Cost

原価 usually includes direct materials and direct labor. Think about what goes into making the item and who makes it.

Cost Reduction

Reducing 原価 is a key strategy for businesses to increase profits and competitiveness. Look for ways to be more efficient or find cheaper resources.

Avoid Selling Below Cost

Selling below 原価 (原価割れ) means losing money on every sale. It's generally unsustainable unless part of a specific short-term strategy.

Pronunciation Practice

Practice saying 'gen-ka' with the stress on the first syllable to sound more natural.

Related Terms

Learn related terms like 販売価格 (selling price) and 利益 (profit) to fully understand the financial context of 原価.

Real-World Examples

Think about the cost of everyday items you buy. What do you think their original cost price (原価) was before the store added its profit?

Business News

When you read or hear about business news in Japanese, try to spot discussions about 原価 and how it affects prices or profits.

Compound Words

Be aware of common compound words like 原価計算 (cost accounting) and 原価削減 (cost reduction) as they are frequently used.

Memorize It

Mnemonic

Think of 'Gen' as 'Genuine' and 'Ka' as 'Cost'. So, 原価 is the 'Genuine Cost' – the true, original cost of making something.

Visual Association

Imagine a factory with a large sign showing the kanji 原価. Inside, workers are assembling a product, and a ledger shows the cost of materials and labor adding up to the 原価.

Word Web

Cost Price Original Price Production Cost Acquisition Cost Raw Materials Cost Labor Cost Manufacturing Expense Business Expense Selling Price (contrast) Profit (contrast)

Challenge

Try to explain the difference between 原価 and 販売価格 to someone else using only simple Japanese words you know. This will help solidify your understanding.

Word Origin

The word 原価 is composed of two kanji characters. 原 (gen) means 'origin,' 'source,' or 'fundamental.' It implies the starting point or base. 価 (ka) means 'price' or 'value.' Together, they literally mean 'original price' or 'fundamental price.'

Original meaning: The original meaning is the basic price or value from which other prices are derived or calculated.

Sino-Japanese (Kanji origins from Chinese)

Cultural Context

While not a sensitive topic, discussions about 原価 can sometimes lead to sensitive conversations about labor wages, working conditions, and the ethical sourcing of materials if cost-cutting measures are perceived to be detrimental to these aspects.

In English-speaking countries, 'cost price,' 'prime cost,' 'manufacturing cost,' or 'cost of goods sold' are used, depending on the specific context. The underlying concept of the expense incurred before selling is the same.

Toyota Production System (TPS) emphasizes cost reduction as a core principle. Japanese accounting standards heavily rely on precise cost accounting. Many Japanese business case studies focus on strategies for cost efficiency and competitive pricing.

Practice in Real Life

Real-World Contexts

Business and Finance

原価計算
原価削減
原価率
原価管理

Manufacturing

製造原価
原価低減
生産原価

Retail and Sales

原価割れ
仕入れ値
販売価格

Economics

変動原価
固定原価
機会費用

Everyday Purchases

これはいくら？
原価はいくら？ (less common for personal purchases)

Conversation Starters

"「この商品の原価っていくらくらいなんだろうね？」"

"「最近、原材料の原価が上がっているらしいよ。」"

"「うちの会社では、原価削減が最優先課題なんだ。」"

"「原価割れしないように、価格設定を慎重に行う必要がある。」"

"「新しい製品の原価計算は終わりましたか？」"

Journal Prompts

Describe a product you recently bought. What do you think its original cost price (原価) might have been?

Imagine you are starting a small business. What are the key costs (原価) you need to consider?

Write a short dialogue between a shop owner and a customer discussing the price of an item, mentioning the concept of cost price (原価).

How can understanding the cost price (原価) help a consumer make better purchasing decisions?

Explain the difference between 原価 and 販売価格 in your own words.

Frequently Asked Questions

10 questions

原価 (genka) is the cost price, meaning the amount of money it costs a business to produce or acquire a product. 販売価格 (hanbai kakaku) is the selling price, the price at which the product is sold to the customer. The difference between the selling price and the cost price is the profit. For example, if a shirt costs 1000 yen to make (原価) and is sold for 2000 yen (販売価格), the profit is 1000 yen.

Typically, 原価 includes direct costs such as the cost of raw materials used and the direct labor involved in production. Depending on the accounting method, it may also include a portion of manufacturing overhead costs (indirect costs like factory rent, utilities, or supervisor salaries).

No, 原価 cannot be negative. It represents the expenses incurred, which are always a positive value or zero. A negative cost would imply receiving money for production, which is not how costs work.

No, the price tag on an item shows the 販売価格 (selling price), which is what the customer pays. The 原価 is the cost to the business before the selling price is determined. The selling price includes the 原価 plus the profit margin.

Businesses aim to reduce 原価 to increase their profit margins and become more competitive. This can be done by finding cheaper suppliers for raw materials, improving production efficiency, reducing waste, or negotiating better labor costs, all while trying to maintain product quality.

原価割れ (genka ware) means selling a product at a price lower than its cost price (原価). This results in a financial loss for the business. It might be done temporarily for promotional purposes, but it is not a sustainable business strategy.

In accounting, 原価 is a critical component in calculating the Cost of Goods Sold (COGS) on the income statement. This helps determine the gross profit and overall profitability of the business. Accurate 原価 accounting is essential for financial reporting and decision-making.

Yes, 原価 can apply to services. For services, it would include the direct costs of providing the service, such as the labor costs of the service providers, and potentially allocated overhead costs related to delivering the service.

原価 sets a floor for the selling price. A business must sell above its 原価 to make a profit. However, the market price is also influenced by supply, demand, competitor pricing, and perceived value, which may be higher or lower than what the 原価 would suggest is profitable.

No, 原価 can fluctuate. Changes in the cost of raw materials, labor wages, energy prices, or production efficiency can all cause the 原価 to change over time. Businesses constantly monitor and manage these fluctuations.