Long term unit cost is usually less than the short term unit costs, since in a long term frame, the firms have the suppleness to alter some big mechanisms of the operations like factories to be able to attain prime competence. Long term unit cost is also a business metric that signifies the regular cost per unit of an output above the long run; this is where all the inputs will be measured as flexible. The aim of both firm management and financiers is to lower the bounds of the long term unit cost.
Further explanation about long term unit cost
For example, if the industrialized company constructs a new and bigger plant for better invention, it is presumed that the long term unit cost per unit will eventually become much lower than the old plant, since the company usually take advantage of particular financial prudence gauge.