batch costing
noun[U]
ukusACCOUNTING,PRODUCTION
thefactofstatingthepriceof aproductasbasedon thecostofproducingabatchof theproduct,ratherthan on thecostofproducingasingleitem:
Batchcostingistypicallyused formass-producedgoodssuch asclothing.
Compare
job costing