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Dictionary by pitch.dog
Margins, break-even & unit economics · Core

Cost per unit

Also called: unit cost

ELI5

Total or selected cost divided by units produced or served.

Used in conversation

“Keep cost per unit on the dashboard, but show the definition and reporting period beside it.”

Pitch context

You will see “Cost per unit” in financial models, budgets, board packs and investor materials when the discussion reaches margins, break-even & unit economics.

Why it matters: In margins, break-even & unit economics, different calculation boundaries, periods or accounting treatments can change the number and the decision.

Caution

Calculation, recognition and disclosure can vary by accounting framework, company policy and reporting context.

When the words have to travel

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Sources & evidence · 4

Direct term-level sources and supporting source families.