High-Low Point Method Definition
High-Low Point Method Definition:
A method of separating a mixed cost into its fixed and variable elements by analyzing the change in cost between the high and low levels of activity.
Other Related Accounting Articles:
- High-Low Method
- Least-Squares Regression Method Definition
- Scatter Graph Method Definition
- Mixed Cost Definition
- Step Fixed Cost
- Cost Volume Profit Analysis
- Break Even Price
- Information Analysis
- Profit Velocity Analysis
- Cost Structure Definition
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