razdelitev stroškov in njihovo spreminjanje v preteklosti in v prihodnosti, predvsem glede prihrankov stroškov za delovno silo, porabo energije, surovine, glede zmanjšanja pritiklin in zunanjih storitev.
breakdown of costs and their respective evolution in the past and in the future, in particular for workforce cost saving, energy consumption, raw material cost saving, accessories and external services reduction.