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.
Because the unit purchase price has risen, we need to review the selling price as well.
We use the unit purchase price for inventory valuation.
原価 is a broader term for cost (including production costs), while 仕入単価 specifically refers to the purchase price per unit of goods bought for resale.
仕入価格 is a more general term for purchase price, not necessarily per unit; 仕入単価 explicitly emphasizes the unit cost.
Standard kanji spelling used in business and accounting contexts.
Variant with the full okurigana 入れ; both forms are used, but 仕入単価 is more compact.
Compound of 仕入 (しいれ, 'purchasing, stocking') and 単価 (たんか, 'unit price').