Last Updated：2025/12/02

In management accounting, a constraint that limits the business from achieving a higher level of profitability.

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limiting factor

Source Word

limiting factor

Noun

uncountable

In management accounting, a constraint that limits the business from achieving a higher level of profitability.

Japanese Meaning

管理会計において、企業がより高い収益性を達成することを妨げる制約要因 / 事業の収益性向上を阻む要因

When preparing the next budget, we realized that machine downtime had become the limiting factor for improving overall profitability.

次期予算を作成する際、機械の稼働停止が全体の収益性向上を妨げる主要な制約要因になっていることに気付きました。

Sense（1）

In management accounting, a constraint that limits the business from achieving a higher level of profitability.

Sense（2）

In biology, a condition that limits the growth or abundance of a population of organisms in an ecosystem.