unit of cost
71unit profit — or loss The profit attributable to one unit of production. See unit cost …
72cost unit — /ˈkɒst junət/ (say kost yoohnuht) noun the basis of computing of costs; a unit of product, a unit of process, or the like …
73Cost Per Available Seat Mile - CASM — A common unit of measurement used to compare the efficiency of various airlines. It is obtained by dividing the operating costs of an airline by available seat miles (ASM). Generally, the lower the CASM, the more profitable and efficient the… …
74cost-push inflation — Inflation caused by rising labor and material costs. ► “Increases in productivity also reduce unit labor costs and thereby slash cost push inflation pressures and enhance profits.” (Barron’s, July 4, 1994, p. 33) …
75cost centre — / kɒst ˌsentə/ noun 1. a person or group whose costs can be itemised and to which costs can be allocated in accounts 2. a unit, a process, or an individual that provides a service needed by another part of an organisation and whose cost is… …
76unit cost — / ju:nɪt kɒst/ noun the cost of one item, i.e. the total product costs divided by the number of units produced …
77cost centre — / kɒst ˌsentə/ noun 1. a person or group whose costs can be itemised and to which costs can be allocated in accounts 2. a unit, a process, or an individual that provides a service needed by another part of an organisation and whose cost is… …
78unit cost — / ju:nɪt kɒst/ noun the cost of one item, i.e. the total product costs divided by the number of units produced …
79cost center — noun : the most appropriate production unit (as a single machine, a group of machines or workers, or a department) into which manufacturing operations may be divided to facilitate the allocation and application of cost factors …
80unit price — The cost or price of an item of supply based on the unit of issue …
