noun
purchase price; unit purchase price
Finance term for the cost at which a single unit of goods is acquired, often used in inventory management and cost accounting.
仕入単価が上がったため、販売価格も見直す必要がある。
Because the unit purchase price has risen, we need to review the selling price as well.
在庫評価には仕入単価を用いる。
We use the unit purchase price for inventory valuation.
Compound of 仕入 (しいれ, 'purchasing, stocking') and 単価 (たんか, 'unit price').