最小存货单位（Stock Keeping Unit, SKU）是一个会计学名词，定义为保存库存控制的最小可用单位，例如纺织品中一个SKU通常表示规格、颜色、款式，而在连锁零售门店中有时称单品为一个SKU。

In the field of inventory management, a stock keeping unit or SKU (/ˌɛsˌkeɪˈjuː/, /ˈskuː/ or /ˈskjuː/) is a distinct type of item for sale, such as a product or service, and all attributes associated with the item type that distinguish it from other item types. For a product, these attributes could include, but are not limited to, manufacturer, description, material, size, color, packaging, and warranty terms. When a business takes an inventory, it counts the quantity it has of each SKU.