Chetroiu, Rodica; Iurchevici, Lidia - 2012
The standard gross margin (SGM) is the difference between the gross product (GP) of a product and the direct … proportional expenditures (DPE). The standard gross margin shall be calculated on one activity unit: surface (1 ha) or per head … machinery maintenance and works contracted with third parties are not included in costs for calculation of standard gross margin …