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Batch costing

Unit 5: Costing in Different SituationsTopic 3 of 6
Browse the Cost and Management Accounting syllabus

Cost and Management Accounting

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What the syllabus expects

  • Concept and features
  • Economic batch quantity

Batch costing

Bachelor of Business Studies (BBS) — Second Year

Subject: Cost and Management Accounting (MGT 212)

Unit 5: Costing in Different Situations

Academic Year: 2083/84

Topic Objectives

After studying this topic, students should be able to:

  • Explain the scope and key elements of batch costing.
  • Prepare the relevant cost records or calculations and interpret their use in managerial planning and control.

Curriculum Scope

  • Concept and features
  • Economic batch quantity

Detailed Microsyllabus

  1. Batch costing

    1. Costs accumulated for a specified production batch.
    2. Batch cost and cost per unit.
    3. Distinction from individual-job costing.

  2. Economic batch quantity

    1. Set-up and inventory-holding trade-offs.
    2. Use the prescribed production and demand assumptions.
    3. Calculate and interpret the economic batch size.

Curriculum reference: Tribhuvan University, Faculty of Management, revised four-year BBS curriculum, PDF pages 31-34.

Source note: The curriculum scope above is retained from the existing TU syllabus breakdown. The numbered study subtopics are editorial elaborations for teaching and study, rather than a separately issued TU syllabus. Unit or component allocations apply at their stated level; no separate topic hours or marks are assigned here.