Difference between Job Costing and Batch Costing





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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