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Cs executive JOB AND BATCH COSTING difference
Cs executive JOB AND BATCH COSTING difference A job is “A customer order or task of relatively short duration” Job costing is “A form of specific order costing; the attribution of cost to jobs” Batch costing is not normally seen as much of an advance on job costing. A batch is A group of similar articles which maintains its identity throughout one or more stages of production and is treated as a cost unit Batch costing is A form of specific order costing; the attribution of costs to batches. Economic Batch Quantity = EBQ = v2AS/C Where A = Annual Demand S = Setting up cost per batch
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