Batch costing is a method of costing in which unit costs are expressed based on the cost of producing a specific batch, particularly useful in scenarios where individual unit costs are extremely low and production units are homogeneous.
Batch processing is a method of production where similar individual units are grouped together as a batch to streamline the production process and improve cost-efficiency. Often used when the goods produced are small or homogeneous, batch processing helps organizations manage resources more effectively.
