noun
: the most appropriate production unit (as a single machine, a group of machines or workers, or a department) into which manufacturing operations may be divided to facilitate the allocation and application of cost factors
noun
: the most appropriate production unit (as a single machine, a group of machines or workers, or a department) into which manufacturing operations may be divided to facilitate the allocation and application of cost factors
Webster's New International English Dictionary. Новый международный словарь английского языка Webster. 2012