The high-low method is used in cost accounting to estimate fixed and variable costs based on a business's highest and lowest levels of activity. By focusing on these extremes, the high-low method ...

Learn how to use the High-Low Method to separate fixed and variable costs efficiently. Discover its applications, limitations, and how to calculate costs.

Investopedia contributors come from a range of backgrounds, and over 25 years there have been thousands of expert writers and editors who have contributed. Charlene Rhinehart is a CPA , CFE, chair of ...

Important metrics for every business manager are the breakeven sales price and total operating costs. They are benchmarks that need constant attention to improve productivity and control or reduce ...

(The video above features cost-accounting tips in a discussion with Eric Harley of Red Eye Radio, ATBS' Mike Hosted and Overdrive contributor and owner-operator business coach Gary Buchs, from a talk ...

Typically, a company reduces the value of its fixed assets steadily over time as its real estate, equipment, and other assets are used in the normal course of business. Sometimes, however, unexpected ...

Typically, a company reduces the value of its fixed assets steadily over time as its real estate, equipment, and other assets are used in the normal course of business. Sometimes, however, unexpected ...

Direct labor rates include wages, taxes, and benefits directly tied to producing goods or services. Exclude indirect labor like supervisors from direct labor rate calculations. Monitoring direct labor ...