Nikon B600 has a
16.0MP 1/2.3 (6.17 x 4.55 mm ) sized BSI-CMOS sensor . On the other hand, Panasonic FZ300 has a
12.0MP 1/2.3 (6.17 x 4.55 mm ) sized CMOS sensor and features Venus Engine processor.
Below you can see the B600 and FZ300 sensor size comparison.
Sensor Size and Resolution Comparison image of Nikon B600 and Panasonic FZ300 Cameras
Nikon B600 and Panasonic FZ300 have the same sensor sizes so they will provide same level of control over the depth of field when used with same focal length and aperture. On the other hand, since Panasonic FZ300 has 32% larger pixel area (2.34µm 2 vs 1.76µm 2 ) compared to Nikon B600, it has larger pixel area to collect light hence potential to have less noise in low light / High ISO images.
Sensor size sets the circle of confusion, so it drives how much depth of field each
of these bodies gives you at a given aperture. You can calculate it exactly for the
Nikon B600
or the
Panasonic FZ300 ,
including hyperfocal distance.