unit of cost
81Unit Investment Trust — A Unit Investment Trust (UIT) is a US investment company offering a fixed (unmanaged) portfolio of securities having a definite life. UITs are assembled by a sponsor and sold through brokers to investors.A UIT portfolio may contain one of several …
82Unit production manager — A Unit Production Manager (UPM) is an executive who is responsible for the administration of a film.OverviewA UPM is usually hired by a producer of a film or television show, and is responsible for watching all the costs of the project, with the… …
83unit pricing — the system of indicating the cost of a consumer product in terms of a standard unit of measure, as so much per pound, quart, or yard, in addition to the price per can, bottle, or piece. [1965 70] * * * …
84Unit of Production Method — A depreciation procedure used for property that is not in continuous use. The unit of production method is useful when the property’s value is more closely related to the number of units it produces than the number of years it is in use. It …
85cost center — any unit of activity, group of employees or machines, line of products, etc., isolated or arranged in order to allocate and assign costs more easily. * * * …
86Cost, insurance, freight — (CIF) A type of sale in which the buyer of the product agrees to pay a unit price that includes the f.o.b. value of the product at the point of origin plus all costs of insurance and transportation. This type of transaction differs from a… …
87cost centre — noun a department or other unit within an organization to which costs may be charged for accounting purposes …
88cost estimation — The procedure that uses estimated unit costs for both direct costs and overheads in order to build up the estimated costs of products, services, and processes for the purposes of planning, control, and pricing …
89cost centre — /ˈkɒst sɛntə/ (say kost sentuh) noun Finance a unit within a business with the responsibility of managing costs in its area of operation …
90cost factor — noun : an element or condition related to a unit of product or to an activity or to a service for which money must be spent (as raw material, direct labor, and burden) …
