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W W W . S V T U I T I O N . O R G
Batch Costing Presentation
Batch
 Batch is group of units.
 For example, batch of tablets.
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
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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Batch Costing System

  • 1. W W W . S V T U I T I O N . O R G Batch Costing Presentation
  • 2. Batch  Batch is group of units.  For example, batch of tablets.
  • 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. 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