Batch Costing System

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Batch Costing System

  1. 1. W W W . S V T U I T I O N . O R G Batch Costing Presentation
  2. 2. Batch  Batch is group of units.  For example, batch of tablets.
  3. 3. Batch Costing  Total cost of producing each batch  For Example for making one batch of tables you have to collect the cost of its raw material, labor cost and other overheads. Material + Wages + Direct Expenses + Overheads
  4. 4. Economic Batch Quantity EBQ is Optimum batch size. If we will produce units in that batch, our total cost of production of batches will be minimum. Formula of EBQ U = Annual Units Demanded S = Setting Up Cost per batch C = Carrying Cost Per unit

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