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high-low two-point method [1 record]

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Record 1 1989-06-05

English

Subject field(s)
  • Accounting
DEF

A process for estimating the fixed and variable components of a semivariable cost in which one selects one of the highest and one of the lowest pairs of total cost and activity. The variable component is then estimated by dividing the difference between high total cost and low total cost by the difference between high activity and low activity.

French

Domaine(s)
  • Comptabilité
CONT

Dans la méthode des points extrêmes qui sert à évaluer les coûts mixtes, il faut déterminer sur le graphique au moins deux points qui représentent respectivement le coût le plus élevé et le coût le plus bas à l'intérieur du champ d'activité étudié. On relie ces deux points par une droite.

Spanish

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© Public Services and Procurement Canada, 2024
TERMIUM Plus®, the Government of Canada's terminology and linguistic data bank
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