Gross Margin Calculation
Completion requirements
5. Fix costs
5.1. Current assets costs (Dr. Arman Tonikyan, ANAU Armenia)
5.2. Labour costs (Prof. Dr. Aram Karapetyan, YSU Armenia)
5.3. Land costs /agricultural utilized own- and rented land (Dr. Arman Tonikyan, ANAU Armenia)
5.4. Production and supply rights (Dr. Vitaliy Radko, NBUPiP, Kiev, Ukraine)
5.5. Fixed assets (Dr. Vitaliy Radko, NBUPiP, Kiev, Ukraine)
5.6. Other fixed special costs and proportionate overhead costs (Prof. Dr. Farhod Ahrorov, SamVMI, Samarkand, Uzbekistan)

