Begrebet efterkalkulationslotstørrelse bruges til at amortisere disse konstante omkostninger i den beregnede kostpris for en produceret vare . Der er adskillige synonymer til begrebet , et af dem regnskabsmæssig lotstørrelse . Begrebet amortisering af konstante omkostninger har også adskillige synonymer , hvoraf et er proportionale konstante omkostninger .

The concept of a costing lot size is used to amortize these constant costs in the calculated cost of a manufactured item . This concept has several synonyms , one of which is accounting lot size . The concept of amortizing constant costs also has several synonyms , one of which is proportional constant costs .
