Cost per unit

Unit costs denote the costs that can be allocated to an allocation object. Companies determine, unit costs within cost unit accounting. Besides cost centre accounting and cost type accounting, this is the third and last subsystem of the accounting system. While cost type accounting collects the absolute amount and the value of the costs incurred by the company for the consumed resources, in cost centre accounting these costs are allocated to the individual cost centres in the company. In cost unit accounting it is ultimately determined the amount of resources consumed by a company in relation to the goods or services produced by the company and this resulting value represents the cost per unit (Taschner, Charifzadeh 2020, p. 73).

Benefit of use cost per unite

The unit costs, which are determined within the framework of a cost accounting system, are available to the management as a basis for decisions. Furthermore, they serve as a supporting instrument for the planning and controlling activities of the management or the controlling departament with regard to the business activity or parts thereof (Vanderbeck 2010, p. 4).

Here, unit costs are used to generate important information for decision-making in the following areas: UEKKPZ