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Distinguish, differentiate, compare and explain what is the difference between Job Costing and Batch Costing. Comparison and Differences.
Differences between Job Costing and Batch Costing
| S.No. | Job Costing | Batch Costing |
| 1 | Each job work is undertaken to customers special requirements. | It applies where similar article are manufactured in batches for sale or for use within undertakings. |
| 2 | The time taken for execution of each job is of short duration. | The process time for each article in a batch is less than generally taken for execution of a job. |
| 3 | Each job is treated as a cost unit which consists of a single order or a contract. | A batch is a group of similar product and it is treated as a single cost unit. |
| 4 | Each job has a distinct number and costs are collected against the same number. | Each batch has a distinct number and costs relating to the batch of units accumulated. |
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Difference between Batch Costing vs Job Costing
Job Costing vs Batch Costing
Differences between Batch Costing vs Job Costing
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