- fixed manufacturing costs
- постоянные производственные затраты; затраты, непосредственно связанные с производством, которые в сумме остаются относительно постоянными в данном отчетном периоде и практически не изменяются с увеличением или уменьшением объемов деятельности в данном уровне релевантности.
Англо-русский толковый словарь бухгалтерских и финансовых терминов. - Издательство "Академия Естествознания". Топсахалова Ф.М.. 2012.
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