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. Recommended Books ! Or Download E accounting book in MS-word format for just
Define High-Low Point Method
The high-low point method is a simple technique used to determine variable cost rate and the total amount of fixed costs that are part of mixed costs by using just two points: the highest point and the lowest point.