Page 26 - BA2 Integrated Workbook STUDENT 2018

Cost unit
ion
ion
Accountancy
practice
Telephone call
Call centre
Baker
Batch of loaves
University
Student
Chapter 2 Sector/activity Chargeable hour

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
ion ion
Accountancy

practice

Call centre

Baker

University

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