Page 46 - Microsoft Word - 00 ACCA F2 Prelims.docx
P. 46
Chaptter 4
1.4 Cost units
A coost unit is aa unit of prroduct or service in reelation to wwhich costss are
asceertained. TThe cost unnit will depend on a nnumber of ffactors, inccluding
the amount off informatioon available and the ppurpose foor which the cost
unit will be useed.
Exampples of costt units:
SSector/activity Costt unit
AAccountanncy
practicee
Call centtre
Baker
University
40
