ACU

ACU (Average Cost per Unit) refers to the average weighted cost that Amazon has paid a vendor (1P seller) for a product over a specific time period — typically monthly or quarterly.

It’s calculated as:

ACU= Total revenue from Amazon POs​ / Total units shipped to Amazon

This value may vary due to:

• Pricing differences across POs
• Volume discounts
• Promotional pricing or temporary incentives
• Changes in negotiation terms over time

Why it matters:

• Vendors use ACU to analyze margins, profitability, and the effectiveness of trade terms with Amazon
• Amazon may track ACU as part of its cost management and forecasting
• In JBP (Joint Business Planning), ACU trends help both sides align on cost expectations and growth targets

Example:
 If Amazon ordered 1,000 units of a product across multiple POs totaling $10,000, your ACU = $10.

This metric is relevant only in the Vendor (1P) world — it does not apply to third-party (3P) sellers.