| Subject | English | German |
| account. | super-variable costing | Durchsatzkostenrechnung |
| econ. | variable costing | Grenzplankostenrechnung |
| econ. | variable costing | Deckungsbeitragsrechnung |
| account. | variable costing | Teilkostenrechnung (colloquial — "direct costing", which is, however, imprecise) |
| busin., IT | variable costing | Rechnen mit variablen Kosten |