meaning of batch cost

batch cost meaning in Law Dictionary

The cost expected to make some goods. Secured and adjustable prices are considered. The cost is divided because of the number made.

batch cost meaning in Business Dictionary

The recognition and assignment of expenses regarding making a set quantity of products. This consists of all fixed and variable charges for producing the batch. The unit price of a batch of products may be determined by dividing the group cost because of the wide range of devices produced.