production cost
as defined in Directive 2013/34/EU of the European Parliament and of the Council of 26 June…, Article 2, point (7) (Definitions)
the purchase price of raw materials, consumables and other costs directly attributable to the item in question. Member States shall permit or require the inclusion of a reasonable proportion of fixed or variable overhead costs indirectly attributable to the item in question, to the extent that they relate to the period of production. Distribution costs shall not be included;