[] () the practice of calculating a separate cost for each piece of work, project or order that is done by a business 分批成本计算法（为企业做的每件工作、专案或订单单独计算成本）◆Producers of custom-built goods, such as heavy machinery, generally use job costing. 如重型机械之类按顾客要求订做的产品的生产商一般采用分批成本计算法。➡batch costing