tootmiskulude summa ühe tooteühiku või kalkulatsiooniühikuks võetava koguse (kilogramm, tonn, meeter jne) kohta; tootmiskulude summa ja toodanguühikute arvu jagatis; ühe tooteühiku valmistamise kulud
selling price which is the same as the price which the seller paid for the item (i.e. either the manufacturing cost or the wholesale price)
the price, excluding VAT, at which the goods were acquired by the taxable person or, if he made them himself, the cost of their manufacture, including overheads but excluding profit
Good to know
vt ka kirjet „tootmiskulu - production cost“ [17.09.2012]
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