Operations / Cost
Cost per Unit (Unit Cost)
What it costs to make one unit, but which costs are included, and at what production volume, changes the answer without changing the product.
The fork, why two teams get different numbers
Two forks that pull in different directions.
In the Metric Library
- The full fork, both definitions worked all the way through
- The trap that makes the number lie, on a real export
- Every formula variant, spelled out
- The reconciliation anchor, what to tie it to and when to refuse
Reference: GAAP inventory costing (ASC 330 absorption) · IMA managerial-accounting (variable costing) · APICS/ASCM