2.1 The Proportion of Fixed Manufacturing Costs to Total Manufacturing Costs
From Table 2, the average proportion of fixed manufacturing costs to total manufacturing costs of the total sample decreases consistently from 5.38% in the year 2003 to 4.38% in the year 2011.Average proportion of fixed manufacturing costs to total manufacturing costs of Agro & Foods Industry and Industrials also exhibit similar trends. However,average proportion of fixed manufacturing costs to total manufacturing costs of Consumer Products increases slightly over time.