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| Russian | English |
| преимущества в части затрат / возможности сокращения затрат | cost advantage (cost advantages resulting from low cost location and tax advantages Moscowtran) |
| прямые операционные затраты | direct operating expense (Moscowtran) |
| сокращение затрат за счёт расширения ассортимента | economy of scope (Economies of scope are conceptually similar to economies of scale. Whereas economies of scale for a firm primarily refers to reductions in the average cost (cost per unit) associated with increasing the scale of production for a single product type, economies of scope refers to lowering the average cost for a firm in producing two or more products. (Wikipedia) Moscowtran) |
| фактор, влияющий на затраты | cost driver (Moscowtran) |
| эффективность затрат | cost excellence (cost excellence via low cost location and tax advantages Moscowtran) |