себестоимость(The total of direct material costs, direct labor costs, and direct expenses. Prime cost is a way of measuring the total cost of the production inputs needed to create a given output.)
себестоимость(the cost of something calculated by adding the cost of materials used to make it and the cost of paying sb to make it, but not including costs that are connected with running a business, such as rent and electricity. OALD Alexander Demidov)