stock-keeping unit(a product, or a particular size or model of a product, that a company has available for sale, considered as a single unit: We are reducing the number of stock-keeping units that we offer. Cambridge Business English Dictionary Alexander Demidov)
scale of unit costs(н-р, в человеко-часах; Scale of unit cost is a payment based on quantified activities/outputs/outcomes. The organisation shall justify the quantities, the cost itself and the choice of the scale of unit. puntosud.org4uzhoj)