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Gross Margin Calculation

5. Fix costs

 5.1. Current assets costs (Dr. Arman Tonikyan, ANAU Armenia)


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 5.2. Labour costs (Prof. Dr. Aram Karapetyan, YSU Armenia)


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 5.3. Land costs /agricultural utilized own- and rented land (Dr. Arman Tonikyan, ANAU Armenia)


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 5.4. Production and supply rights (Dr. Vitaliy Radko, NBUPiP, Kiev, Ukraine)


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 5.5. Fixed assets (Dr. Vitaliy Radko, NBUPiP, Kiev, Ukraine)


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 5.6. Other fixed special costs and proportionate overhead costs (Prof. Dr. Farhod Ahrorov, SamVMI, Samarkand, Uzbekistan)


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