Batch costing?

access_time 2019-02-02T05:08:24.270Z face CA N Raja Accounting

 

We can say batch costing is an extension of job costing.Here homogenous products will be produced in a continuous production flow and what do we mean by Batch here? Batch means small number of orders passed through the factory . Each batch will be treated as Cost Unit and they will be separately Costed and if you want to arrive at cost per unit you can do that by dividing the cost of batch by number of units produced in that batch.