Batch-level activities are performed each time a batch of goods is processed.The cost of a batch-level activity does not depend on the number of units in the batch.

Batch-level Activities

Operations carried out on groups or batches of units rather than on individual units, often incurring costs that are common to the batch rather than to a single unit.

Batch-level Activity Cost

Costs associated with activities that are related to a batch of products rather than each individual unit, such as the cost of setting up machinery for each batch.