Cost Aggregation

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Definitions
Cost Unit
Cost Unit Production Cost Cost Aggregation Cost Accounting Manufacturing Financial Management Sub-Assembly Cost per Batch
A cost unit represents a unit of production for which costs are aggregated. It can vary from a single item like a chair or light bulb to a sub-assembly in more complex products like an aircraft wing or gearbox. In cases where individual unit costs are minimal, cost units might be expressed as batches.
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