rate per unit
rate per unit A basis used in absorption costing for absorbing the manufacturing overhead into the cost units produced. The formula is:
A different basis of cost allocation is used in activity-based costing systems.
- drop-date
- drop-dead fee
- drop ship
- DRTV advertising
- dry test
- DSR
- DSS
- DTP
- dual-capacity system
- dual distribution
- dual-rate transfer prices
- due date
- due diligence
- dummy name
- dump
- duopoly
- durables
- duration driver
- dustbin checkers
- Dutch auction
- Dutch disease
- duty
- duty of care
- dynamically continuous innovation
- dynamic capabilities