average unit cost
Смотреть что такое "average unit cost" в других словарях:
unit cost — ➔ cost1 * * * unit cost UK US noun [C] ACCOUNTING, PRODUCTION ► the cost of producing one single product, calculated by dividing the cost of producing a group of products by the number produced: »Average unit costs for SMEs have risen for the… … Financial and business terms
average variable cost — An average taken over a specified period of the variable cost of producing units of production (see average cost). The variable costs (such as the cost of raw materials, direct labour, machine time, etc. ) of producing a unit are those that vary… … Big dictionary of business and management
Average cost method — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Cost of goods sold — Accountancy Key concepts Accountant · Accounting period · Bookkeeping · Cash and accrual basis · Cash flow management · Chart of accounts … Wikipedia
Average costing — Under the average cost method, it is assumed that the cost of inventory is based on the average cost of the goods available for sale during the period. Average cost is computed by dividing the total cost of goods available for sale by the total… … Wikipedia
unit — noun 1 single thing ADJECTIVE ▪ large, small ▪ basic, fundamental ▪ The family is the basic unit of society. ▪ discrete, individu … Collocations dictionary
Cost-plus pricing — is a pricing method used by companies to maximize their profits. The firms accomplish their objective of profit maximization by increasing their production until marginal revenue equals marginal cost, and then charging a price which is determined … Wikipedia
Long-Run Average Total Cost - LRATC — A business metric that represents the average cost per unit of output over the long run, where all inputs are considered to be variable. Long term unit costs are almost always less than short term unit costs because in a long term time frame,… … Investment dictionary
Cost curve — In economics, a cost curve is a graph of the costs of production as a function of total quantity produced. In a free market economy, productively efficient firms use these curves to find the optimal point of production (minimising cost), and… … Wikipedia
Average cost — In economics, average cost is equal to total cost divided by the number of goods produced (the output quantity, Q). It is also equal to the sum of average variable costs (total variable costs divided by Q) plus average fixed costs (total fixed… … Wikipedia
cost — costless, adj. costlessness, n. /kawst, kost/, n., v., cost or, for 11 13, costed, costing. n. 1. the price paid to acquire, produce, accomplish, or maintain anything: the high cost of a good meal. 2. an outlay or expenditure of money, time,… … Universalium