постоянные производственные расходы(The key difference between gross margin and contribution margin is that fixed production costs are included in the cost of goods sold to calculate the gross ... Alexander Demidov)
цена изготовления(= total cost of production The total of all the costs incurred in producing a product or cost unit In a manufacturing account the production cost is represented by the total of the direct costs and the manufacturing overhead See cost of goods manufactured. OB&M Alexander Demidov)