INTRODUCTION (UNIT & BATCH COSTING)


 INTRODUCTION
  •  Now we will discuss how the cost accounting information can be pre- sented and used according to the needs of the management. To fulfil the need of the users of the cost accounting information, costing is done following different methods.
  •  Costing methods enable the users to have customized information of any cost object according to the need and suitability. Different methods of costing for different industries depending upon the type of manufacture and their nature has been developed. 
  • For the sake of simplicity, industries can be grouped into two basic types i.e. Industries doing job work and Industries engaged in mass production of a single product or identical production.

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