Scatter Graph Method Definition:

A method of separating a mixed cost into its fixed and variable elements. Under this method, a regression line is fitted to an array of plotted points by drawing a line with a straight-edge.

Other Related Accounting Articles:

• Least-Squares Regression Method Definition
• Regression Line Definition
• High-Low Point Method Definition
• High-Low Method
• Mixed Cost Definition
• Depreciation: Straight Line Biases
• Managerial or Management or Cost Accounting Terms and Definitions
• Multiple Regression Definition
• Adjusted R2 Definition
• Optional Straight Line Method Definition