- cost unit
: a unit of a commodity or service selected as the appropriate unit for cost purposes
* * *a quantity or unit of a product or service whose cost is computed, used as a standard for comparison with other costs.
* * *cost unit,an amount produced, such as a ton of steel or a cubic yard of gravel, whose cost of production is used as a standard measure of production costs in a company or industry.
Useful english dictionary. 2012.