high/low method

a method of estimating cost behavior by comparing the total costs associated with two different levels of output. The difference in costs is assumed to be caused by variable costs increasing, allowing unit variable cost to be calculated. From this, since total cost is known, the fixed cost can be derived.

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  • high–low method — A method used to predict cost behaviour in which the observations of the cost levels for various activity levels are plotted on a graph; a straight line is drawn through the plots recording costs at the highest and lowest activity levels. This… …   Accounting dictionary

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