Batch costing

Last updated: 29.03.2016

Batch costing is a type of costing method that calculates first the costs per the entire production batch. Unit costs are then calculated as a division of total batch costs by the production quantity.

Batch costing method is used if several identical products are manufactured in a single batch where each batch is different.  

It is used for example in iron industry, bakery or pharmacy.

 

There are several approaches (costs included, methodology etc.) to the costing method.



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