batch cost
Definition
The identification and assignment of costs related to producing a set amount of goods. This includes all fixed and variable costs for producing the batch. The unit cost of a batch of goods can be calculated by dividing the batch cost by the number of units produced.
Popular 'Accounting & Auditing' Terms
batch cost in the news
Loading...
This content can be found on the following page:
http://www.businessdictionary.com/definition/batch-cost.html
