 cost per unit cost per unit 16 admin mon 10142019 1729 cost per unit produced product service contracted process cost per unit of product service contracted process provides an accepted measure of economic efficiency core quantitative cost per unit  the production cost for each unit equal to total cost of production divided by the quantity of units produced financial statements internal management control systems calculate the overall costs per unit divided by the number of units please note that the unit can vary from products to services and processes number in monetary units input local currency annually annually there might be difficulties in attribution issues regarding costs included in the calculation and indirect costs involved in the production process no parisi c 2013 the use of causal mapping in the design of sustainability performance measurement systems evidence from novo nordisk  studies in managerial and financial accounting   26  231264 see figure 2 available at  https wwwemeraldcom insight content doi 101108 s1479351220130000026007 full html the indicator must be tested and adjusted through a regular doublefeedbackloop process kaplan norton 2006 which analyses the differences between what was foreseen and the actual results and accordingly changes the model and the strategic assumptions at the basis of its construction cost 