cost unit


cost unit
noun
: a unit of a commodity or service selected as the appropriate unit for cost purposes

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a quantity or unit of a product or service whose cost is computed, used as a standard for comparison with other costs.

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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.