Azure compute unit (ACU)
We have created the concept of the Azure Compute Unit (ACU) to provide a way of comparing compute (CPU) performance across Azure SKUs. This will help you easily identify which SKU is most likely to satisfy your performance needs. ACU is currently standardized on a Small (Standard_A1) VM being 100 and all other SKUs then represent approximately how much faster that SKU can run a standard benchmark.
The ACU is only a guideline. The results for your workload may vary.
|SKU Family||ACU \ vCPU|
|D1_v2-D15_v2||210 - 250*|
|G1-G5||180 - 240*|
|GS1-GS5||180 - 240*|
|H||290 - 300*|
|L4s-L32s||180 - 240*|
ACUs marked with a * use Intel® Turbo technology to increase CPU frequency and provide a performance boost. The amount of the boost can vary based on the VM size, workload, and other workloads running on the same host.
Here are links to more information about the different sizes: