High-Low Method

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August 31, 2024 4 min read Definitions
High-Low Method: Predicting Cost Behaviour
Accounting Finance Cost Prediction Cost Behaviour Accounting Techniques Financial Analysis High-Low Method
The High-Low Method is a technique used to predict cost behaviour by plotting observations of cost levels for various activity levels on a graph. A straight line is drawn through the plots at the highest and lowest activity levels, representing the cost behaviour characteristics.
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August 25, 2024 3 min read Definitions
CONUS: The Contiguous United States
Geography Government Regulations Contiguous United States Federal Travel Regulation Per Diem Rates CONUS High-Low Method
CONUS refers to the 48 contiguous states and the District of Columbia, often used in the context of federal per diem rates and travel regulations.
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August 24, 2024 3 min read Definitions
High-Low Method in Cost Accounting: Definition and Application
Accounting Finance Cost Accounting High-Low Method Fixed Costs Variable Costs Financial Analysis
A comprehensive guide to understanding the High-Low Method in cost accounting, including its definition, application, examples, and limitations.
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