Distinguish between "job costing and batch costing".
CA Intermediate · Cost and Management Accounting · PYQS · May 2025
Distinguish between "job costing and batch costing".
Suggested Answer and Working Notes:
Difference between job and batch costing Sr. No Job Costing Batch Costing 1 Method of costing used for non-standard and non-repetitive products produced as per customer specifications and against specific orders. Homogeneous products produced in a continuous production flow in lots. 2 Cost determined for each Job Cost determined in aggregate for the entire Batch and then arrived at on per unit basis. 3 Jobs are different from each other and independent of each other. Each Job is unique. Products produced in a batch are homogeneous and lack of individuality
Topics: Unit & Batch Costing
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