The DOS .BAT file was an attempt to bring to MS-DOS something like the idea of the UNIX script.
In general, UNIX permits you to make a text file with commands in it and run it by simply flagging the text file as executable (rather than give it a specific suffix). This is how OS X does it. However, OS X adds the feature that if you give the file the suffix '.command', Finder will run Terminal.app to execute it (similar to how BAT files work in Windows).
Unlike MS-DOS, however, UNIX (and OS X) permits you to specify what interpreter is used for the script. An interpreter is a program that reads in text from a file and does something with it. This is how languages like PERL and Python work.
In UNIX, you can specify which interpreter to use by making the first line in the text file one that begins with '#!' followed by the path to the interpreter. For example, if your text file contains a script writtein the in the PERL language, it would look like this:
#!/usr/bin/perl
print "Hello World ";
... the UNIX shell is an intepreter too:
#!/bin/sh
echo Hello World
For your script to run from the UNIX command line (Terminal.app), you need to set the executable flag of the file. For example, if your script is called 'myscript', then you'd type:
chmod u+x myscript
... and you can execute it like so:
./myscript
In fact, there are several different scripting languages provided with OS X for you to use: PERL, Python, Ruby, PHP, Bash, etc. Each has it's own strengths and complexities.