Here we are not going to discuss the intricacies of prevailing unit cost calculation methods. On the other hand I am more concerned about the ethical side of it. Do you think the Commercial Practitioners have responsibility to use a part of the profit already acquired to control inflation of prices? Most often the causes of inflation would be temporary and even momentary. For instance, imagine that, mining of the raw material for a particular product becomes costlier because the mining firm has to invest resources additionally to mitigate the aftereffects of a heavy rainfall. Would it not be a more intelligent idea to cost the mitigation measures separately and use a part of the profit acquired earlier for executing the measures as a social responsibility and without affecting the cost of your product than factoring it into the unit cost and try to recover your additional expense at once? Because at the moment you hike the unit cost of your product, you will be creating another holocaust of inflation in the entire supply chain and the implications of it on your business would be dangerously expensive than the additional expenditure caused to you by the heavy rainfall. These kinds of social responsiveness from the part of commercial practitioners are highly essential for a calm and pleasant life.
Practice it and make it a habit. Then the nature will make it sustainable by triggering necessary genetic engineering!