Uniform costing is the application of the same accounting and costing principles, methods or procedures uniformly by various undertakings in the same industry. It is a particular technique which applies the usual accounting methods like standard costing, marginal costing, and budgetary control.

Uniform costing method can be advantageously applied:

-In single organisation having number of branches.

-In a number of firms in the same industry who are inter connected through trade association.

- In industries which are similar such as cotton, gas and electricity.