Batch-Level Activities

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Batch-Level Activities

The set of activities that need to be done each time a group of products is made or sold. Batch-level activities may include paying employees or recording sales. The specific tasks vary according to the type of product. The term is used most frequently in accounting
References in periodicals archive ?
For the first batch-level activity, set-up, the total cost driver rate of $500 per set-up hour was computed by dividing its total expected cost of $2,150,000 by its practical capacity of 4,300 set-up hours.
The purpose of this article is to extend the existing body of cost driver literature and test the hypothesis that batch-level cost drivers as developed by Cooper [1990] can be affected by exogenous factors unrelated to units following a batch-level activity.
Thus, further evidence suggests that factors exogenous to the batch-level activity, machine setups, are affecting the amount and severity of the activity.