re-contiditioning costs account.

[Beholder]

Помогите, пожалуйста перевести/сформулировать :)

Можно ли перевести re-conditioning costs как расходы по наладке производства/
Контекст такой: Such for instance, tendentiously higher re-conditioning costs are assigned to job lots, the overall processing time of which is low, and tendentiously lower set-up costs, referred to 1,000 pieces, are allocated to continuously produced series products.

Речь идет об учете производственных расходов (process cost accounting).

Более расширенный контекст: With Oberland, some initial steps towards the implementation of the process cost accounting were made in regard to the set-up cost to be considered for every new article. A certain re-conditioning time and a certain batch size is allocated to each product, based on which the standard costs for the calculation reference variables (1,000 good pieces) are calculated....