Производя продукт, мы затрачиваем определенные средства. Сумма всех таких расходов называется общими затратами производства. Они, эти затраты, в свою очередь состоят из затрат постоянных (которые не меняются в зависимости от количества произведенной продукции) и переменных (которые меняются). В рабочем материале «Затраты на производство — карточки» ребёнку нужно распределить все карточки по двум стопкам, в зависимости от вида затрат.
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