Page 26 - BA2 Integrated Workbook - Student 2017
P. 26
Chapter 2
Cost units
The CIMA Terminology defines a cost unit as ‘a unit of product or
service in relation to which costs are ascertained’. The cost unit will
depend on a number of factors, including the amount of information
available and the purpose for which the cost unit will be used.
Examples of cost units:
Sector/activity Cost unit
Accountancy Chargeable hour
practice
Call centre Telephone call
Baker Batch of loaves
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