output costs

[Helga Tarasova]

Помогите, пожалуйста, перевести фразы output costs и indirect support cost center.
Контекст:
Allocation keys are the measures used to allocate the output costs of each indirect support cost center or other cost elements e.g. depreciation. The allocation keys of support cost centers should reflect the consumption of the output of support cost centers by receiving cost centers; for example, headcount for HR costs and floor space for facilities costs. The allocation keys must be consistent across all sites.