Batch-Level Activities
Categories: Company Management, Accounting
Batch-level activities are actions relating to the costs which are incurred when a batch of a product is generated. If a company produces a large batch of DVD-rewinders (yes, these actually exist), their batch-level activities would be: setup and operation of the machines involved, fixes and other maintenance activities, and quality assurance product tests, among other things.
This makes batch-level activities a relevant category of operating actions for accounting purposes, assisting management in determining the redundant or inefficient processes which decrease the company's end profit margin.
