yielded cost account.

[deimoss2010]

Здравствуйте,
Меня интересует сочетание yielded cost в предложении ниже
Предложение для перевода: Depending on the display size, there may beseveral grams of Indium in the device (roughly $1–$2/device)but the yielded cost is much higher since sputtering target utilizationis often less than 50% efficient.
Что это такое я в принципе понимаю. Объяснение такое:
Yielded cost is defined as cost divided by yield and can be used as a metric for representing an effective cost per good (nondefective) assembly for a manufacturing process. Although yielded cost is not a new concept, it has no consistent definition in engineering literature, and several different formulations and interpretations exist in the context of manufacturing and assembly. In manufacturing, yield is the probability that an assembly is nondefective. To find the effective cost per good assembly that is invested in the manufacturing or assembly process, cost is accumulated and divided by the yield at the end of the process.
Но как это правильно звучит в экономической/бухгалтерской терминологии? Кто в курсе, подскажите, пожалуйста

[deimoss2010]

может полученные затраты?

[tumanov]

Может
что-то
удельное на единицу какой-то продукции?

(предположения)